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3.     The two receipts dated 18.08.2000 and 24.08.2000  was   produced   by   accused   R.S.   Sehrawat   after   a   gap   of  about three months from the date of registration of case.

4.     The total value of purchase of the said flat was shown  as 15 lacs out of which 14 lacs were given as advance that  too on plain paper which create suspicion.         Therefore, the income against the sale is being taken  as Nil.

2 Income   of   Sh.   R.S.   Sehrawat   from   salary  from  6,81,463.24 24.08.1987   till   October   2000.   All   the   salary   particulars  have   been   received   except   for   the   10   months   for   the  period   from   July   1996   to   15   April   1997.   The  same  has  CBI Vs. R. S. Sehrawat etc. Judgement dated : 27.01.2017 been taken on the basis of the average of the drawn salary 3 Income   of   Smt.   Urmil   Sehrawat   from   salary  from  5,97,128.05 01.10.1998   till   Oct.2000.   All  the  salary   particulars   have  been   received   except   for   2   months.   The   same   has   been  taken on the basis of the average of the drawn salary. 4 Interest earned towards Account no. 2294 maintained in  58,797/­ the name of Urmil Sehrawat in PNB Nangal Devat during  the check period 5 Interest earned towards Account no. 3555 in the name of  11,992/­ Vipul   Sehrawat   maintained   in   PNB   Nangal   Devat   from  22.05.95 to 25.08.2000 6 Interest earned towards Account no. 3556 in the name of  1,554/­ Naina   Sehrawat   maintained   in   PNB   Nangal   Devat   from  22.05.95 to 25.08.2000 7 Interest earned towards Account no. 3895 in the name of  11,780/­ M/s   R   S   Sehrawat   and   Sons   (HUF)   maintained   in   PNB  Nangal Devat from 01.06.98 to 25.08.2000 8 Interest  earned  towards Account no. 50534 in the name  2,265.22 of Urmil Sehrawat maintained in SBI, Centaur Hotel from  23.04.99 to 25.08.2000 9 Interest  earned  towards Account no. PPF­900328 in the  992/­ name of Urmil Sehrawat maintained in SBI, Centaur Hotel  from 06.08.95 to 25.08.2000 10 Interest earned towards Account no. 7095 in the name of  12,858.29 R.S.   Sehrawat   maintained   in   SBI,   Vasant   Kunj   from  27.10.95 to 25.08.2000 11 Interest earned towards Account No 52310044959 in the  10,257.27 name   of   R.S.   Sehrawat   during   the   check   period   was  Rs.122.24 and the interest towards the F.D. Account No.  52330029351   during   the   check   period   was   Rs.10,135.  Therefore,   the   total   earning   towards   earning   comes   to  Rs.10,257.24 12 Interest earned towards Account no. 3456 in the name of  37,705/­ R.S.Sehrawat maintained in S.B.P., Mahipalpur from Oct.  1990 to 25.08.2000 13 Interest earned towards Account no. 6446 in the name of  14,582/­ R.S.   Sehrawat   maintained   in   PNB,   Vasant   Vihar   till  25.08.2000 CBI Vs. R. S. Sehrawat etc. Judgement dated : 27.01.2017 14 Interest  earned  towards Account no. 14678 in the name  16,437/­ of   Urmil   Sehrawat   maintained   in   PNB,   Mehrauli   till  25.08.2000 15 Interest earned towards Account no. 390 in the name of  22,350/­ R.S.   Sehrawat   maintained   in   Corporation   Bank,   Vasant  Vihar till 25.08.2000 16 Interest  earned  towards Account no. 11261 in the name  22,085/­ of   M/s   R.S.   Sehrawat   and   Sons   (HUF),   maintained   in  Corporation Bank, Karol Bagh till 25.08.2000 17 Sale of Flat No. 102, Surya Mansion No. 1, Kaushalya  NIL Park, Hauz Khas, New Delhi:­              This property, purchased by Urmil Sehrawat from  Smt.   Sapna   Gupta   and   Babita   Gupta   for   a   total  consideration of Rs.3,60,000/­ in the year 1993, was sold  in   favour   of   Sh.   Vijender   Solanki,   r/o   WZ306,   Palam  Village,   New   Delhi   for   a   total   consideration   of  Rs.3,60,000/­ vide Agreement to sell dated 18.03.1996 18 Sale  of   Flat  No.  9535,  Category   III,   Pkt.  9,  Sector  C,  NIL Vasant Kunj, New Delhi :­          This property which was purchased by accused R.S.  Sehrawat   from   one   Sh.   Sunil   Kumar   on   25.04.96   for  Rs.10,00,000.00,   was   sold   in   favour   of   Sh.   Manmohan  Singh   of   M/s   New   Age   Hotels   (Pvt)   Ltd.   for   a   total  consideration of Rs.10 lacs in Sept., 96. 19 Sale of Flat No. A­1/363, Paschim Vihar, New Delhi­63:­ 70,000/­           This   flat   purchased   by   accused   R.   S.   Sehrawat   in  August 1999 in his own name and in the name of his HUF  firm   for   Rs.7,50,000.00   from   one   Sh.   Mukesh   Mehta   in  August,   99.   For   this   purchase   one   cheque   of  Rs.3,75,000.00   was   issued   by   accused   H.   S.   Sehrawat.  However, similar cash amount was credited in the account  of accused H. S. Sehrawat just three days back. This flat  was sold by him in favour of Sh. R. C. Maggo and Smt.  Veena Maggo vide two separate sale deeds amounting to  Rs.4,10,000/­ each on 18th October 1999 i.e. for a total  consideration   of   Rs.8,20,000/­.   R.S.   Sehrawat   in   his  Savings Bank  Account   in  Corporation  Bank,  Vasant   Kunj  and the cheque of Rs.3,10,000/­ out of remaining proceed  of Rs.4,10,000/­ from the other sale deed was deposited  by   accused   R.S.   Sehrawat   in   his   HUF   account   in   PNB,  CBI Vs. R. S. Sehrawat etc. Judgement dated : 27.01.2017 Nangal   Devat   bearing   no.   3895.   Though   at   the   time   of  purchase   of   this   flat,   one   cheque   of   Rs.3,75,000/­   was  issued by H. S. Sehrawat, father of accused but all the sale  proceeds were taken by accused only. The difference of the  purchase and sale is being taken towards the income. 20 Rent from M/s Onida Finance Ltd. for the period from  2,45,000/­ June 98 to Dec., 98 :­         M/s Onida Finance Ltd. remained in Ist floor of B­1,  Arjun   Nagar,   New   Delhi   on   rent   from   June   1998   to  December 1998. Two rent agreements are in the name of  R.S.   Sehrawat   and   other   in   the   name   of   M/s   R.   S.  Sehrawat   and   sons   (HUF)   were   executed   for   a   rent   of  Rs.17,500/­ p.m. against each rent agreement. Therefore,  Rs.35,000/­   p.m.   were   earned   by   the   accused   from   the  above mentioned party for a period of 7 months and in all  accused received Rs.2,45,000/­ by way of cheques. These  cheques were made in favour of R. S. Sehrawat and M/s  R. S. Sehrawat & Sons (HUF). This income has not been  intimated by the accused to his department. 21 Rent from M/s Haryana Petrochemicals in R/o 102, Surya  2,48,706/­ Mansion, No. 1, Kaushalya Park, Hauz Khas, New Delhi. 22 Rent from M/s Sprint Capital Management Ltd.:­ 4,50,000/­              On the scrutiny of the Statement of account of Sh.  R.S. Sehrawat of A/c No.390 maintained with Corporation  Bank,   Vasant   Kunj,   received   that   he   has   received   10  cheques   for   an   amount   of   Rs.45,000/­   each   from  Centurion   Bank,   NOIDA.   On   being   enquired   M/s  Centurion   Bank   informed   that   M/s   Sprint   Capital  Management Ltd. having its account no. CA­0015­442100­ 001 had issued these cheques in favour of R.S. Sehrawat  and this account  was debited by such amounts. Sh.  D.P.  Srivastava, the authorised signatory of the said firm, could  not be traced at the two addresses furnished by the bank.  No such firm was found functioning on the given address.  On confronting, the accused R.S. Sehrawat informed that  the said firm was in possession of part of 1­B, Arjun Nagar  as his tenants and the said money which was credited in  his   bank   account   no.   390   in   Corporation   Bank,   Vasant  Kunj,   New  Delhi.  As  per  this bank   account,  the accused  received   a   total   consideration   of   Rs.4,50,000/­   as   rent  from the said company.

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CBI Vs. R. S. Sehrawat etc. Judgement dated : 27.01.2017 23 Rent received from M/s Oasis Software (Pvt.) Ltd. for :­ 2,91,720/­ M/s   Oasis   Software   (Pvt.)   Ltd.   remained   on   rent   in  premises   No.   1­B,   Arjun   Nagar,   New   Delhi   (first   floor)  during the period 16.3.2000 to 25.08.2000 24 Income from M/s D.K. V. Chit Fund (P) Ltd. : 17,805/­ 25 Income   from   sale   of   flat   No.   6133/5,   2nd   floor,  11,000/­ Category II, Sector D, Pocket 6, Vasant Kunj, New Delhi 26 Sale of Gold Jewellery in favour of M/s New Alankar  NIL Jewellers   and   M/s   Mudgal   Jewellers   and     M/s   Raja  Jewellers :­          During the scrutiny of the bank accounts and seized  vouchers,   it   has  been  revealed  that   the  accused  persons  and their dependent children, alongwith his HUF firm, had  received   Rs.19,47,759/­   by   way   of   cheque   from   M/s  Mudgal   Jewellers,   M/s   New   Alankar   Jewellers   and   M/s  Raja Jewellers against the sale of jewellery.            Accused  Urmil Sehrawat  & accused R.S. Sehrawat  were given all opportunity to produce evidence regarding  the source of procurement of above mentioned jewellery  through   their   legitimate   source   of   income,   but   they  claimed   that   the   jewellery   items   worth   Rs.19,47,759/­  were   gifted   to   them   and   their   family   members   by   their  relatives   and   friends   on   various   occasions.   On   being  specifically asked to furnish the names and particulars of  those   friends   and   relatives,   the   accused   R.   S.   Sehrawat  could   not   provide   the   same.   Moreover,   he   and   the   co­ accused   did   not   intimate   about   the   receipt   of   gift   of  jewellary   items   and   sale   thereof   to   their   respective  departments.

14 Stamp duty and transfer duty towards agricultural land in  55,800/­ Village Bijwasan, Mehrauli 15 Donation paid to Dr. D K. Gupta 11,000/­ 16 Expenditure towards catering paid to M/s KLS Caters 5,100/­ 17 Donation paid to Elders Home Society 1,000/­ 18 Payment   made   to   Chartered   Accountant   M/s   Arun  8,000/­ Virendra & Co.

19 Brokerage paid to Rajan Siddiqui, Property Dealer 35,000/­ 20 Donation paid to Delhi Tourism & Transportation 35,000/­ Development Corporation Ltd. 21 House Tax paid in respect of 1­B, Arjun Nagar, New Delhi 1,26,287/­ 22 Stamp duty and the corporation Tax paid in respect of 1­B,  1,16,000/­ Arjun Nagar,New Delhi 23 Expenditure towards payment of water charges. 1,674/­ 24 Expenditure   towards   payment   to   Delhi   Vidyut   Board  49,890/­ charges 25 Expenditure towards payment for stamp duty for purchase  8,560/­ of agricultural land in village Mehrauli CBI Vs. R. S. Sehrawat etc. Judgement dated : 27.01.2017 26 Stamp duty paid in respect of purchase of Flat No. A­17,  31,200/­ JNG House, Tagore Market, Kirti Nagar, New Delhi 27 Non verifiable kitchen Expenses as 33% of net salary of R  2,27,154.41 S Sehrawat 28 Holy Family Expenses for the birth of the children 12,233/­ 29 Stamp duty paid towards purchase of agricultural land in  95,500/­ village Bijwason, Mehrauli TOTAL: 48,74,915.41 Assets acquired during the period = Assets at the end of check period (B) - Assets at the beginning of check period (A) =1,07,04,986.80 - 0 =1,07,04,986.80 Likely savings = Income (C) - Expenditure (D) =31,13,477.07 - 48,74,915.41 = - 17,61,438.34 Disproportionate assets of the accused = Assets acquired during the check period - Likely savings = (1,07,04,986.80) - (17,61,438.34) = 1,24,66,425.14 Thus against the income of Rs.31,13,477.04 Smt. Urmil  Sehrawat, R.S. Sehrawat, M/s R. S. Sehrawat & Sons (HUF)  and   H.   S.   Sehrawat   have   acquired   assets   worth  Rs.1,07,04,986.80   and   have   made   expenditure   worth  Rs.48,74,915.41   which   is   disproportionate   to   their   known  CBI Vs. R. S. Sehrawat etc. Judgement dated : 27.01.2017 sources of income.

At the time of house search of accused R.S. Sehrawat in case RC 43(A)/2000-DLI at D-4/4123, Vasant Kunj, New Delhi on 25/8/2000, cash amounting to Rs.13,69,689 was recovered, which is being taken as their assets.
Version of the Accused This amount ought to have been included in the income of the Accused Urmil Sehrawat. It is submitted by Ld. Defence counsel that this amount was advance payment received by Urmil Sehrawat against the sale of her flat No.1-B, Arjun Nagar, New Delhi (Third Floor). Therefore, it is argued that it should be counted as income of A-2 and should not be shown in the list of assets.