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8. It is submitted that in the matter titled as Tejinder Singh @ Teja vs State Of Punjab, CRM-M-21934-2015 (O&M), the Punjab and Haryana High Court, vide an order dated 17th March, 2016 held that when multiple proceedings are pending against the accused, the period of custody shall be calculated from the date when the accused was first taken into custody.

9. It is submitted that the respondent has failed to take into account the fact that cash was required for day to day expenses, making payments to house- keeping, casual labours, miscellaneous expense & refreshments. Such cash payments were supported by cash vouchers and requisite documents, the record of which was duly stored in the servers seized by the respondent. However, as per the respondent‟s investigation report, at the time of seizure of the servers on 11th February, 2019, the servers were in dilapidated condition due to water logging in the main server room and the Computer Forensic and Data Mining Lab was unable to extract any data from the storage devices. As such, the money spent in cash in operations of business could not be ascertained. It is further submitted that the applicant cannot be penalized for the respondent‟s failure to examine the servers.