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A. The Directorate of Enforcement has relied upon the statement of Sh. C. Arvind, former Secretary to Sh. Manish Sisodia, who had revealed on 07.12.2022 that in mid-March 2021, Sh. Sisodia had summoned him to Sh. Arvind Kejriwal's official residence. There, along with Sh. Satyendar Jain, they had presented a 30-page draft document to him, stating it was the foundation for the final Group of Ministers (GoM) report. The document proposed granting wholesale licences to manufacturers' agents, allowing one wholesaler licensee to distribute for multiple manufacturers, and fixing the wholesale profit margin at 12%. These points were not discussed in prior GoM meetings and were first seen in the document received at the petitioner's residence. Sh. C. Arvind had complied with instructions, drafting the initial version based on this document, which was later finalised by the GoM and presented to the Cabinet on 22.03.2021.