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Part I - General Introduction & Law Points

District Ranchi
IN THE COURT OF THE IVTH SPECIAL JUDGE, C.B.I.,
(A.H.D SCAM CASES), RANCHI.
Present

Pravas Kumar Singh,


Special Judge IV,
C.B.I.(A.H.D Scam Cases), Ranchi.

R.C. CASE No 20(A)/1996


Dated, Ranchi the 30th day of September, 2013.
STATE
Prosecution (through Central Bureau of Investigation)
-Versus-

A-1

B.N. Sharma (A-1) DDO-Cum-DAHO, aged about 68 years.

A-2

Mukesh Kumar Srivastava (A-2) ,A.D (In-charge of Poultry firm)


aged about 53 years.

A-3

Gaya Prasad Tripathi (A-3), T.V.O (received articles) aged about 63


years.

A-4

Arjun

Sharma

(A-4)

Assistant

Poultry

Officer

(received

articles),aged about 66 years.


A-5

Dubraj Dorai (A-5) Manager Govt. Cattle farm, DEAD.

A-6

Silas Tirkey (A-6) T.O, aged about 66 years.

A-7

Krishna Mohan Prasad Asst. Director, aged about 73 years.

A-8

S.B. Sinha Joint Regional Director (A-8) DEAD.

A-9

K.N. Jha (A-9) R.D, AHD aged about 78 years.

A-10 Braj Bhushan Prasad (A-10) Budget Officer, aged about 76 years.
A-11 Ram Raj Ram (A-11) Regional Director(AHD)-DEAD
A-12 Beck Julius (A-12) Secretary, AHD aged about 70 years.
A-13 Jagdish Sharma (A-13) Chairman, PAC aged about 63 years.
A-14 Phul Chand Singh (A-14) Finance Commissioner aged about 74
years.
A-15 Mahesh Prasad (A-15) Secretary AHD aged about 71 years.
A-16 Vidya Sagar Nisad (A-16) Minister AHD aged about 80 years.
A-17 Bhola Ram Toffani (A-17) State Minister AHD DEAD

Part I - General Introduction & Law Points


A-18 Dr. Jagarnath Mishra (A-18) Leader of Opposition aged about 76
years.
A-19 Chandra Deo Prasad Verma (A-19) Minister AHD DEAD
A-20 Lalu Prasad @ Lalu Prasad Yadav Chief Minister & Finance
Minister aged about 64 years.
A-21 Dhruv Bhagat Chairman PAC (1995-96) aged about 62 years.
A-22 R.K. Rana, M.L.A Ruling Party aged about 66 years.
A-23 Sajal Chakraborty, D.C Chaibasa Discharged by the Hon'ble
Court.
A-24 A.C Choudhary, Commissioner I.T aged about 68 years.
A-25 R.K. Das Adm. Officer, AHD aged about (Approver)
A-26 Dipesh Chandak aged about (Approver)
A-27 Dr. Ajit Kumar Verma Pro. M/s Little Oak Pharmaceutical aged
about 69 years.
A-28 Ravi Kumar Singh Pro. M/s A. Traders aged about 51 years.
A-29 Tripurari Mohan Prasad M/s Bihar Surgico and M/s Manas Sales
Co. aged about 61 years.
A-30 Sunil Kumar Singh M/s Samarpan Vet. & Partner M/s Manas
Sales aged about 54 years.
A-31 Sushil Kumar M/s Manas Sales and Samarpan Vet. aged about 43
years.
A-32 P.K Jaiswal M/s Bhagat & Co. (convicted on confession).
A-33 Md Sayeed M/s Chhotanagpur Cattle Food and M/s Shaad and
Co. aged about 55 years.
A-34 Md. Snaul Haque M/s Chhotanagpur Cattle Food and M/s Shaad
and Co. aged about 35 years.
A-35 Md. Ekram M/s Chhotanagpur Cattle Food and M/s Shaad and
Co. aged about 43 years.
A-36 Md. Hussain M/s Chhotanagpur Cattle Food and M/s Shaad and
Co. aged about 47 years.
A-37 Md. Tauheed M/s Chhotanagpur Cattle Food and M/s Shaad and
Co. aged about 36 years.
A-38 Vijay Kumar Mallik M/s Mallik Enterprises aged about 63 years.

Part I - General Introduction & Law Points


A-39 Mahinder Singh Bedi M/s Semex Cryogenics aged about 65 years.
A-40 Madhu Mehta M/s Asian Breeders aged about 55 years.
A-41 Harish Kumar M/s Asian Breeders aged about 53 years.
A-42 Ranjan Mehta M/s Asian Breeders aged about 60 years.
A-43 Ajay Kumar Sinha M/s Meeta Pharma aged about 64 years.
A-44 Dr. Gauri Shankar Prasad M/s Meeta Pharma aged about 76
years.
A-45 Harish Khandelwal M/s A.B Sales (DEAD)
A-46 Sanjay Sinha M/s Sanjay Sinha aged about 53 years.
A-47 P.C Kundu M/s Sarweshwari Drug Agency (DEAD).
A-48 Rajesh Verma M/s J.P Enterprises aged about 35 years.
A-49 Smt. Shiv Kumari M/s S.K Enterprises aged about 64 years.
A-50 Satendra Kumar Mehra M/s Vishal Enterprises aged about 67
years.
A-51 Ravindra Kumar M/s Arke Enterprises aged about 65 years.
A-52 Sunil Gandhi M/s Magadh Distributors aged about 49 years.
A-53 Dayanand Prasad kashyap M/s Vaishnow Enterprises aged about
61 years.
A-54 Mahender Prasad M/s S.R Enterprises aged about 54 years.
A-55 Bimla Sharma M/s A.B. Sales aged about 50 years.
A-56 K. Arumugam, Secretary AHD aged about 69 years.
. Accused persons.
Lawyer for the prosecution - Sri B.M.P Singh, Special P.P. C.B.I.
Lawyers for the defence:
1. Sri Anil Kumar Kanth.
2. Sri Avinash Kumar.
3. Sri Sanjeev Chandra.
4. Sri Upendra Kumar Das.
5. Sri Arvindra Kumar Mitra
6. Sri Akhileshwar Prasad.
7. Sri Chandra Shekhar Prasad.

Part I - General Introduction & Law Points


8. Sri Sanjay Kumar.
9. Sri Sunil Kumar Singh.
10. Sri Raj Kumar Sahay.
11. Sri N.N. Tiwary.
12. Sri Anil Kumar Sinha
13. Prabhat Kumar,
14. Sri Chitranjan Sinha
15. Sri Surendra Singh,Sr Advocate
16. Sri Sudhir Kr Sinha
17. Sri Bibhuti Pandey, Sr. Advocate.
18. Sri J.P.Jha , Sr Advocate

JUDGMENT
1. This is one of the case known as Fodder Scam Cases. It
will be apparent from the discussion that high level politicians,
bureaucrats and the businessmen connived together and entered into a
criminal conspiracy for fraudulent withdrawal of public money by way of
forging several documents in virtually making a loot of public money with
only one Hidden Agenda of siphoning the public money from Govt.Treasury by fraudulent withdrawal. These cases related to a series of
orchestrated fraudulent acts by which a staggeringly huge amount of
public money was plundered and looted after creating fake bills and
other false documents for the said purpose, with the active participation
or connivance of several high ups in State-Administration and succeeded
in draining out Rs 900 crores and odd. We have heard that God is
Omnipotent, Omniscient and Omnipresent. Now, we have seen that
there is a constant and continuous attempt being made to replace the
word God by the word corruption. Day-in and day-out, there is preaching
of Sermons listing out the evils of corruption and raising slogans with
catch-words against the corruption. Similarly, we have been seeing that

Part I - General Introduction & Law Points


there are positive and constructive remedial measures and steps taken
for its eradication by the agency concerned. We have also seen that there
is a constant debate throughout the Globe regarding the magnitude and
multi-dimensional causes of corruption. But even then, omnipresent
corruption with its tentacles poses a great threat to the welfare of the
society and grows in menacing proportion. An impression is also created
by and large that corruption is an inevitable evil. It has been noticed in
most of the corruption cases that flouting of the rules in disastrous
manner have opened the windows for practicing corruption. The persons
who are at the helm of the affairs do forget the popular saying Dharmo
Rakshati Rakshitaha. If we protect Dharma, Dharma will protect us. If
we protect law, law will protect us. To put differently, if we do not protect
law, law will not protect us. (2000 Cri CL 976) (Madras). The emblem of
our Hon'ble Apex Court reads as Yato Dharmasha Tato Jaya, ultimately
the righteousness wins or Rule of Law is the ultimate winner. Here the
term Dharma means righteousness. It was argued at length that the
corruption as alleged by the prosecution in this case has become very
meager

in nature in presence of

the current 2G Spectrum Scam,

Common Wealth Game Scam, Several land Scams,Coal Gate,Rail-Gate,


the I.P.L Fixing Scam,Money-Laundering in Jharkhand etc, but it is to be
kept in mind that fodder scam is first in such type of scam, which was
perhaps continuing since the year1987 and unique in the sense that the
public money was being siphoned through the Govt-Treasury with the
help of fake allotment-letters and by flouting the rules, while in other
scams the money to be deposited in the treasuries were not deposited by
way of flouting the rules. It is stated that if the Zurasic Park is allowed
to grow further, certainly there would be situation, where the lawlessness
will be the law of the country. The corruption in the civilized society has
spread like cancer, which if not detected in time, it is sure to malignant

Part I - General Introduction & Law Points


the polity of a country leading to consequences. The occasion for political
corruption increases when control on the activity on the public
administrations are fragile and the division of power between political
actors and the public bureaucrats, as well as between the government
and the middle men is not clear. The object of the Prevention Of
Corruption Act was considered in Re Ravi Nandan Sahay, Sessions
Judge, Patna , a Full Bench of Honble Patna High Court observed that
the Act clearly shows the anxiety of the framer of law to curb the growing
tendency among the public servants to indulge in offences mentioned
therein.
2. In this case all the accused persons stands charged for
the offences u/s 120B r/w 420, 409, 467, 468, 471, 477A of the Indian
Penal Code and Section 13 (2) r/w Section 13 (1) (c ) and (d) of the
Prevention of Corruption Act 1988, besides the other accused persons
have also been separately charged for the offences

such as u/s 420,

409, 465, 467, 468, 477A I.P.C and 13 (1) (c), 13 (1) (d) of the Prevention
of Corruption Act punishable u/s 13 (2) of the Act. Accused A-1 has been
charged for the said offences, A-2 for the offences u/s 420, 467, 468, 471
r/w Sec. 465, 477A and Sec. 13 (1) (d) of the P.C Act. Accused A-3, A-7,
A-9 for the offences u/s 420, 467, 468, 471 r/w Sec. 465, 477A and Sec.
13 (1) (d) of the P.C Act. A 4 for the same offences. A-6 the T.O for the
offences u/s 420, 409 IPC and Sec. 13 (1) (c) (d) punishable u/s 13 (2) of
the P.C Act. Accused A-10 for the offences u/s 420, 467. 468 I.P.C and
Sec. 13 (2) of the P.C Act. Accused A-12, A-13, A-14, A-15, A-16, A-18, A20, A-21, A-22, A-24 and A-56 ( all the public servants) for the offences
u/s 13(2) of the P.C Act. Accused A-27, A-28, A-29, A-30, A-31, A-33, A34, A-35, A-36, A-37, A-38, A-39, A-40, A-41, A-42, A-43, A-44, A-46, A47, A-48, A-49, A-50, A-51, A-52, A-53, A-54, A-55, for the offences u/s
420, 467, 468, 471 r/w 465 of the I.P.C. (All the accused persons being

Part I - General Introduction & Law Points


proprietor/partner of the supplier firms). It has been stated that all the
accused persons were having separate role in a general criminal
conspiracy for fraudulent withdrawal and they were playing their own
role in a well knit criminal conspiracy hatched by A-8 and others and all
the other accused persons were sufficiently getting gratification for their
participation in the general conspiracy of fraudulent withdrawal. They
were taking fruits of conspiracy for long years and their greed for
fraudulent withdrawal increased year by year. The politicians were giving
patronage to this large knit conspiracy for their gratification of cash,
kind, hospitality, air journey tickets, stay in hotels, free vehicles for their
family members, car and other type of gratification defined under P.C
Act. The main allegations against AHD officials being that A-8 was the
king pin of the scam and at his instance A-10 was preparing bogus
allotment letters without any budgetary provision. The suppliers from A26 to A-55 were forging bills, challans etc and with the help of these bills,
A-1 was preparing and passing C.N.C bills in the name of purchasing
food, feed, medicines, minerals, instruments etc without any requisitions
or requirement of these articles transgressing his pecuniary jurisdiction
and against the Financial Rules and Treasury Code. A-1 was obtaining
fake receipts of receiving the articles by different AHD officers under
various threat as they were aware of the high level patronage given to the
A-1. A-2 to A-5 were giving fake receipts for receiving the articles and
they were taking gratification for the same. A-6 the T.O passed the C.N.C
bills knowingly with dishonest intention against the Financial Rules and
amassed huge wealth of the gratification and he was taking gratification
in other ways also. A-7, A-9 and A-11 of the AHD participated in the
general conspiracy and played their own part. A-12, A-14 and A-15 the
senior I.A.S officers overlooked the ongoing scam and by omission of
their duties helped the conspirators for gratification. A-13 was the

Part I - General Introduction & Law Points


Chairman of the PAC and he stalled investigation for a period in which
the scam further perforated,he was getting his due gratification,A-21
became successor-in-office of the Chairman PAC after the A-13 and he
followed the foot-step of his predecessor -in -office. A-16, A-17 and A-19
being the Ministers of AHD were taking gratification and they did not
perform their duties as expected from them, they remained mute
spectators of the ongoing scam. A-18 being the leader of opposition was
giving patronage to the scamsters and getting gratification for his
patronage. A-20

was the Chief-Minister-Cum-Finance Minister of the

state and he was giving full patronage to the conspirators for gratification
and also for his political ends. A-22 was having very proximate
relationship with A-20 and A-20 was in the habit of taking gratification
through this accused. A-24 helped the main conspirators out of way for
gratification. A-25 who has become an approver was Administrative
officer in the AHD and he has given the details in the manner in which
scam was being conducted. A-26 a biggest supplier has been brought as
approver. A-27 a supplier was providing gratification to the officials,
apart from his work as supplier.
3. Initially ,this case was lodged at the typed report of D.C
Chaibasha, examined as PW 105, stating therein that in the period 199495 in the Head 2403, AHD ,a huge fraudulent withdrawal have been
made by forging several documents. It has been alleged that an amount
of Rs. 35,66,42,083/- was withdrawn against a meager allotment of few
lac rupees allocated by the Finance-Dept in the Head for the district of
Chaibasa. A team of officials was constituted by the D.C to inquire into
the allegations. Accordingly a report was submitted by the team. It was
stated that in the period 1.4.1994 to 31.3.1995 in 2403 AHD Head, a
huge amount has been withdrawn as contingent expenses by A-1 Dr.
B.N. Sharma, who was posted as DAHO Cum D.D.O. It was found by the

Part I - General Introduction & Law Points


team that the amount withdrawn by the D.D.O was colossally excessive.
Subsequently by order of the Hon'ble High Court(the Hon'ble Court while
hearing some PIL cases) all the cases of fraudulent withdrawal was
handed over to the CBI and the CBI

was directed to inquire and

scrutinize all cases of excess withdrawals and expenditure in the


Department of Animal Husbandry in the state of Bihar during the period
1977-78 to 1995-96 and lodge cases, where the withdrawals are found to
be fraudulent in character and take the investigation in those cases to the
logical end as early as possible preferably, within four months. The
investigation by the State Police in cases shall remain suspended in the
mean time. Accordingly a series of cases were lodged by the CBI, it is one
of such cases, the matter traveled up to the Hon'ble Apex Court.
4. The Hon'ble Apex Court vide order dated 19.3.1996
modified and passed the order the order of the Division Bench of the High
Court in para 54 to the effect that investigation by the State police in cases
already instituted shall remain suspended, is modified. The entire
investigation now stands entrusted to the CBI as aforesaid. The CBI is
directed to take over the investigation already made by the State police
inclusive of the FIRs, arrest and attachments aforementioned and deal
appropriately therewith. Accordingly the said Chaibasa P.S case no
12/1996 dated 20.2.1996 was re-registered as SPE/CBI Regular Case
No. 20 (A)/96-PAT dated 27.03.96 under Sec. 409/420/467/468/
471/477A/201/511 r/w 120B IPC & Sec. 13(2) r/w Sec. 13(1) (c) & (d) of
P.C Act, 1988. It has been stated that Dr. B.N. Sharma, the then DAHO
in criminal conspiracy with other accused persons including the
Treasury Officers withdrew an amount of Rs. 35,66,42,083/- during the
period 1994-95 on strength of false/fake bills of suppliers. It is alleged
that such heavy withdrawals were made against a meager allotments of a
few lac rupees. The complaint disclosed that the feed, fodder, medicines

Part I - General Introduction & Law Points


and instruments claimed to have been purchased were neither required
nor purchased from the accused suppliers. The matter was investigated
by the CBI and it came to the fore that the accused persons and others
unknown, had entered into a criminal conspiracy and agreed to do or
caused to be done illegal act or acts which are not legal by illegal means
at Chaibasa, Patna and other places and in pursuance of the said
criminal conspiracy during the period 1994-95 alone, an amount of Rs.
37,70,39,743/ was illegally withdrawn by A-1 for purported purchase of
feed, fodder, medicines and instruments etc. by contingency bills, such
articles were neither required nor supplied in the quantity falsely
purported to have been supplied, and received. It came to the fore that in
the year 1994-95 Rs. 74.40 crores was provided by AHD for the entire
State of Bihar by the budgetary-allocation, and in the period an amount
of Rs. 245.01 crores was withdrawn and thus and additional amount of
Rs. 170.61 crores (229 %) was dishonestly withdrawn against budgetary
allocation. It was revealed that for DAHO, Chibasa ,an amount of Rs.
4,09,180/(4.6 lacs)- was the only allotment for purchase of feed fodder
medicines and instruments etc., and in furtherance criminal conspiracy,
78 fake allotments letters for Rs. 39 crores. Approx. were unauthorizedly
and dishonestly got issued/forged and introduced by the Budget and
Accounts Officer, B.B. Prasad (A-10) for DAHO, Chibasa with active
connivance of A-8, A-25, A-54, and others, the amount was withdrawn
for making payments to the accused suppliers against their fake supply
bills for feed, fodder, medicines and instruments etc, during the financial
year. The IO found that the accused suppliers distributed amount in the
ratio of 20% and 80%, the 20% for the suppliers and the rest 80% for the
AHD Officials, Government Officers, Ministers, Chief-Minister and other
politicians for their respective role for conspiracy. In order to complete
the conspiracy, fictitious supply orders to accused suppliers, bogus bills

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with challans, acknowledgement of receipts of supply materials were
forged for the purpose of cheating. The amount such withdrawn was also
been utilized for extending hospitality to politicians and officials by way
of providing free air journeys, hotel expenses and other illegal payments
for protection and patronage to co-conspirators.
5. The Ld. Special PP for CBI has summed up his argument
by saying that the sum and substance of the evidence oral as well as
documentary produced before the court that the prosecution has proved
beyond a reasonable shadow of doubt that the accused persons in league
of criminal conspiracy and in order to siphon the money from the
Government Treasury for gratification has made this scam to work. It
has been submitted that sufficient evidence, both documentary and oral,
are on record to prove that an amount of Rs. 37,70,39,743/- had been
drawn during financial year 1994-95 by the accused Dr. B.N. Sharma in
connivance with accused M.K. Srivastava, G.P. Tripathy, Arjun Sharma,
Dr. Dorai( now dead), Dr. K.M. Prasad, Dr. S.B. Sinha( now dead), Dr.
K.N. Jha, Dr. B.B. Prasad and Ram Raj Ram (now dead). For this
purpose the aforesaid accused persons created false and fabricated
documents like allotment letter, supply orders, bills and feed distribution
files. District Administration of West Singhbhum, Chaibasa, mainly Shri
Sajal Chakraborty, the then DC (now discharged by the Honble Court)
and Silas Tirkey also facilitated such fraudulent drawls by not
discharging their duties in accordance with law/rules/regulation and
obtained pecuniary advantages in return. Similarly the accused IAS
bureaucrats namely Beck Julius, Mahesh Prasad, K. Arumugam,
P.C.Singh also, despite having knowledge of the ongoings in AHD,
deliberately did not initiate any action to look into the matter to prevent
the loot. Political executives and politicians namely Sri Laloo Prasad
Yadav, Vidya Sagar Nisad, Bhola Ram Toofani (now dead), C.P. Verma

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(now dead), Jagarnnath Mishra, Jagdish Sharma, R.K. Rana and Dhrub
Bhagat by their willful omissions and commissions have contributed to
this plunder. The accused persons have invariably availed pecuniary
gains and hospitality from the AHD officials and suppliers.
6. It has been emphatically stated that by an analysis of the
evidence produced during trial, a conclusion may be drawn that fund
from government exchequer had been withdrawn on the basis of fake
bills, fake allotment orders and supply orders. The fund so drawn had
been en-cashed by the accused suppliers in their accounts at different
places. The amount drawn was far in excess of the amounts allotted for
the purpose. Fabrication of records to show consumption of materials
shown to have been purchased also proves the meetings of minds from
officials at District level to Directorate levels. Pecuniary advantages/gains
from suppliers to AHD officials/bureaucrats and politicians have also
been established. On confirmation of fraudulent withdrawal to the tune
of Rs. 37,70,39,743/- from District Treasury, Chaibasa during the
financial year 1994-95, the records pertaining to Budget and CAG Report
prior to and subsequent period had also been analyzed during
investigation. Such analysis very clearly reveals that the withdrawals of
aforesaid amount during a particular financial year from a particular
treasury was not an act in isolation. In fact, it had been almost a
precedent for the last several years to ignore such alarming informations
either through the sources of RBI and AG Office or through the sources
of Legislative and Vigilance Department. The government preferred to
keep quiet and did not initiate any action on one pretext or the other. An
analysis of such pretexts taken by DAHO, Regional Director, Director,
AHD, Secretaries, Ministers and Chief Minister reveals that they were
taking a plea that the PAC was inquiring into the matter. The
coherency/consistency in the defence of the accused persons at all the

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level proves the agreement, meeting of mind and the criminal conspiracy.
It has been argued that it could not be understood as to which provisions
of law, constitution and departmental rules prevented the government to
inquire into the matter of criminal negligence and take drastic steps to
prevent the ongoing loot. In fact some of the accused public servants like
R.K. Das, B.B. Prasad and accused suppliers Dipesh Chandak have also
admitted the fact of meeting of minds and conspiracy among political
executives, bureaucrats, and AHD officials of Bihar. Accused suppliers
have been used as instruments to en-cash the payment so released from
the Treasury. The defence of PAC enquiry and no action/no parallel
enquiry by the government have also been proved a hoax during
investigation of the case. Initiating certain inquiries, making some
queries here and there, and by getting the case registered by the local
police DDO wise, when it became almost impossible to justify; and
suppress the fraud, proves the dishonest intention of the Chief Minister
and nothing else. Had Sri Lalu Prasad been sincere at any stage right
from the year 1990, when he ordered for registration of a case SR.
34/90, received information from AG Office regarding fraudulent
payment to the transporter by AHD Ranchi, meeting of Treasury Officers
all the Dist-Magistrates on 07.06.93 and enquiry about the withdrawal of
Rs. 50.56 lacs by Dr. B.N. Sharma on one day without any such
allotment ,information regarding withdrawal of Rs. 50 lacks on the basis
of fake allotment orders by Dr. Sesh Muni Ram in the year 1994, the
matter could have been stopped at an early stage, instead of taking an
concrete step Sri Prasad kept on justifying the action and inaction of the
AHD officials and other bureaucrats, and thereby aided and abetted the
offence. Similarly, the suggestions and recommendations of Chairman,
PAC and the leader of Opposition to stop and scuttle the inquiry on
certain occasions cannot be taken as simple suggestions to the

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government

because

such

suggestion

and

recommendations

had

changed the course of action and therefore can safely be inferred as overt
act. The availing of hospitality and pecuniary gains by these politicians
and executives finally and decisively implicates them. The defence of
bureaucrats including Secretary, AHD, Finance Secretary and Chief
Secretary cannot be accepted to have done everything in good faith only.
Nor the defence taken by them or the probable defence of, ignorance of
rule, law and constitution can be attributed to them. The State cannot
afford to tolerate the plea of executives shifting blames on political
executives and vice-versa at the cost of six to seven hundred crores of
rupees and conspiracy can be safely presumed in that case also. False
and misleading replies to the Legislature, scuttling any administrative or
police inquiry on the pretext of PAC inquiry, protection and promotion for
accused officials, are sufficient evidence to infer a case of conspiracy
against the political executives, politicians and bureaucrats, in addition
to AHD Officials and suppliers. It has been concluded by saying that the
prosecution has been able to prove the charges beyond a reasonable
shadow of doubt leveled against the accused persons and framed jointly
u/s 120B r/w 409, 420, 467, 468, 471, 477A IPC and Section 13(2) r/w
13(1)(d) of PC Act, 1988 and also separately and individually as
mentioned in their charges framed by this Court.
7. The defence case being complete denial of any such
offence. It has been stated that they have been falsely implicated in this
case. The AHD officials have taken a plea that they have not transgressed
their jurisdiction, the T.O has taken a plea that he has not overlooked
the Financial Rules and it was duty of the D.D.O to examine the
genuineness of the allotment letters. The budget-officer has claimed that
the allotment-letters were issued at the direction of the Director AHD.
The bureaucrats have denied of any criminal omission in their duties

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and the politicians have denied of giving any patronage to the
conspirators. It is consistent plea of the suppliers i.e. from A-27 to A-55
that they have received the money for genuine supply of the articles and
they were quite unaware of any criminal conspiracy. All the accused
persons have taken the stand that no gratification was received or paid
by them.
8. This case was taken up by me on 16.11.2011 upon joining
as Special Judge at the stage of recording of prosecution evidence. I have
to see here as to whether the prosecution has been able to substantiate
its charges beyond a reasonable shadow of doubt or not? I have taken
care to be brief in discussion of the legal principles and the evidence in
order not to make the judgment a voluminous. Treaties.

FINDINGS
9. Let me explain the legal principles involved in this case at
the very outset for appreciation of my discussion. As stated earlier the
main allegation against the public officials being of criminal omission of
their duties with a greed of taking gratification. The word Act used with
reference to Sec. 3 (2) of the General Clauses Act 1897 defines it as used
with reference to an offence or a civil wrong, shall include a series of acts,
and words which refer to acts done extend also to legal omissions. It
was considered in the case reported in AIR 1969 S.C 227 that an Act
required to be done cannot necessarily mean a positive act only and may
also include acts which one is precluded from doing. It was found in a
full bench decision reported in AIR 1965 All. (F.B)that the Act within the
meaning of the words used in various statutes might include omission or
failure to do an act, but in order that the particular statute might cover
an omission or failure it must have been done under the statue or in the
official capacity or under the official authority. There must be a statutory

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provision expressly or implied with requiring or authorizing the omission
or failure. If, what under the scope of the words was a positive act would
not necessarily come within their scope and might not said to be under
the act.
10. In this case the accused persons have been charged for
the various offences as stated above. I have to bear in mind the basic
constituents of the such offence.
11. Sec. 120B IPC deals with criminal conspiracy, the entire
case of the prosecution hinges around a general and common conspiracy
hatched among the accused persons. The essential ingredients being (a)
an agreement between two or more persons to commit an offence (b) in
doing so the accused either did or caused to be done (i) an illegal act or
(ii) an act, which is not itself is illegal by illegal means, (c) such an act
done or caused to be done by the offence punishable under the IPC (d) if
the act so done was not an offence than overt act had been done by one
or more parties to such an agreement in pursuance thereof. It has been
found that it is wrong to think that every one of the conspirator must
have taken active part in the commission of each or every one of the
conspiratorial acts. The offence of criminal conspiracy consists of meeting
of minds of two or more persons for agreeing to do or causing to be done
an illegal act or an act by illegal means, and in the performance of the
act in terms thereof. In pursuant to the criminal conspiracy the
conspirators commit several offences than all of them will be liable for
the offences, even if some of them had not actively participated in the
commission of the offence. It has been found in case reported as Suman
Sood Vs. State of Rajasthan (2007)5 SCC 634, Criminal conspiracy can
be drawn from surrounding circumstances since normally no direct
evidence is available. It has been found in leading case of Kehar Singh

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Vs. State (1988)3 SCC 609 that in the agreement which in the eye of law
amounts to conspiracy may be proved by direct evidence or may be
inferred from acts and conduct of the parties. There is no difference
between the mode of proof of the offence of the conspiracy and it may be
established by direct evidence or by circumstantial evidence. It has been
found that it is not necessary that each conspirator should have been in
communication with every other. It has been formulated by several
decisions that A criminal conspiracy is an agreement by two or more
persons to do or caused to be done an illegal Act or an act which is
not done by illegal means. The agreement is the gist of the offence.
In order to constitute a single general conspiracy there must be a
common design and common intention of all to work in furtherance
of the common design. Each conspirator plays his separate part in
one integrated and united effort to achieve the common purpose.
Each one is aware that he has a part to play in general conspiracy
though he may not know all its secrets or the means by which the
common purpose is to be accomplished. The evil scheme may be
promoted by a few, so one may drop out and some may join at a
later stage, but the conspiracy continues until it is broken up. The
conspiracy may develop in successive stages. There may be general
plan to accomplish the common design by such means as may from
time to time be found expedient. New techniques may be invented
and new means may be devised for advancement of common plan. A
general conspiracy must be distinguished from a number of separate
conspiracies having a similar general purpose, where different group
of persons cooperate towards their separate aims without and
privities with each other, each combination constitutes a separate
conspiracy. The common intention of the conspirator then is a work
for the furtherance of the common design of his group only - Md.

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Hussain Umar Kochand Vrs. K.S Dalip Singhji (1969) 3 SCC 429. It has
been found that a person can conspire to commit a statutory offence
which is absolutely prohibited without having any knowledge of the
existence of the statutory prohibition.
12. To record conviction under Section 120-B, it is necessary
to find the accused guilty of criminal conspiracy as defined in Section
120-A of IPC ,which reads as under :
"120A. Definition of criminal conspiracy - When two or more persons
agree to do, or cause to be done (1)

an illegal act, or

(2)

an act which is not illegal by illegal means, such an agreement is designated a criminal conspiracy :
Provided that no agreement except an agreement to commit an

offence shall amount to a criminal conspiracy unless some act besides the
agreement is done by one or more parties to such agreement in pursuance
thereof.
Explanation - It is immaterial whether the illegal act is the ultimate object of such agreement, or is merely incidental to that object."
13. Though the meeting of minds of two or more persons for
doing/or causing to be done an illegal act or an act by illegal means is a
sine qua non of the criminal conspiracy, yet in the very nature of the offence which is shrouded with secrecy, no direct evidence of the common
intention of the conspirators can normally be produced before the Court.
Having regard to the nature of the offence, such a meeting of minds of
the conspirators has to be inferred from the circumstances proved by the
prosecution, if such an inference is possible.

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14. In Sardar Sardul Singh Caveeshar vs. State of Maharashtra [(1964) 2 SCR 378] it was stated "The essence of conspiracy is,
therefore, that there should be an agreement between persons to do one
or other of the acts described in the section. The said agreement may be
proved by direct evidence or may be inferred from acts and conduct of
the parties."
15. In Shivnarayan Laxminarayan Joshi & Ors. vs. State of
Maharashtra [(1980) 2 SCC 465], it was observed:"It is manifest that a
conspiracy is always hatched in secrecy and it is impossible to adduce
direct evidence of the same. The offence can be only proved largely from
the inferences drawn from acts or illegal omission committed by the conspirators in pursuance of a common design which has been amply
proved by the prosecution ."
In Mohammad Usman Mohammed Hussain Maniyar & Ors. vs. State of
Maharashtra, [(1981) 2 SCC 443], Hon'ble Court pointed out :
16. "For an offence under Section 120-B, the prosecution
need not necessarily prove that the perpetrators expressly agreed to do
and/or caused to be done the illegal act; the agreement may be proved
by necessary implication. In this case, the fact that the appellants were
possessing and selling explosive substances without a valid licence for a
pretty long time leads to the inference that they agreed to do and/or
caused to be done the said illegal act, for, without such an agreement the
act could not have been done for such a long time." In State of Himachal
Pradesh vs. Krishan Lal Pardhan & Ors. [(1987) 2 SCC 17[,it was observed :"In the opinion of Special Judge every one of the conspirators
must have taken active part in the commission of each and every one of
the conspiratorial acts and only then the offence of conspiracy will be
made out. Such a view is clearly wrong. The offence of criminal conspir-

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acy consists in a meeting of minds of two or more persons for agreeing to
do or causing to be done an illegal act or an act by illegal means, and the
performance of an act in terms thereof. If pursuant to the criminal conspiracy the conspirators commit several offences, then all of them will be
liable for the offences even if some of them had not actively participated
in the commission of the offences." In State of Maharashtra & Ors. vs.
Somnath Thapa & Ors. [(1996) 4 SCC 659], a three-Judge Bench of the
Apex Court after elaborate discussions of the various judgments of the
Court, concluded thus:
17. "To establish a charge of conspiracy knowledge about indulgence in either an illegal act or a legal act by illegal means is neces sary. In some cases, intent of unlawful use being made of the goods or
services in question may be inferred from the knowledge itself. This
apart, the prosecution has not to establish that a particular unlawful use
was intended, so long as the goods or service in question could not be
put to any lawful use. Finally, when the ultimate offence consists of a
chain of actions, it would not be necessary for the prosecution to establish, to bring home the charge of conspiracy, that each of the conspirators had the knowledge of what the collaborator would do, so long as it is
known that the collaborator would put the goods or service to an unlawful use." From a survey of cases, referred to above, the following position
emerges: In reaching the stage of meeting of minds, two or more persons
share information about doing an illegal act or a legal act by illegal
means. This is the first stage where each is said to have knowledge of a
plan for committing an illegal act or a legal act by illegal means. Among
those sharing the information some or all may form an intention to do an
illegal act or a legal act by illegal means. Those who do form the requisite
intention would be parties to the agreement and would be conspirators
but those who drop out cannot be roped in as collaborators on the basis

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of mere knowledge unless they commit acts or omissions from which a
guilty common intention can be inferred. It is not necessary that all the
conspirators should participate from inception to the end of the conspiracy; some may join the conspiracy after the time when such intention
was first entertained by any one of them and some others may quit from
the conspiracy. All of them cannot but be treated as conspirators. Where
in pursuance of the agreement the conspirators commit offences individually or adopt illegal means to do a legal act which has a nexus to the
object of conspiracy, all of them will be liable for such offences even if
some of them have not actively participated in the commission of those
offences. The agreement, sine qua non of conspiracy, may be proved either by direct evidence which is rarely available in such cases or it may
be inferred from utterances, writings, acts, omissions and conduct of the
parties to the conspiracy which is usually done. In view of Section 10 of
the Evidence Act anything said, done or written by those who enlist their
support to the object of conspiracy and those who join later or make their
exit before completion of the object in furtherance of their common intention
will be relevant facts to prove that each one of them can justifiably be
treated as a conspirator. Section 10 of the Evidence Act recognises the
principle of agency and it reads as follows: "10. Things said or done by
conspirator in reference to common design.- Where there is reasonable
ground to believe that two or more persons have conspired together to
commit an offence or an actionable wrong, anything said, done or written
by any one of such persons in reference to their common intention, after
the time when such intention was first entertained by any one of them, is
a relevant fact as against each of the persons believed to be so conspiring, as well for the purpose of proving the existence of the conspiracy as
for the purpose of showing that any such person was a party to it." To
apply this provision, it has to be shown that (1) there is reasonable

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ground to believe that two or more persons have conspired together; and
(2) the conspiracy is to commit an offence or an actionable wrong. If
these two requirements are satisfied then anything said, done or written
by any one of such persons after the time when such intention was entertained by any one of them in furtherance of their common intention, is
a relevant fact against each of the persons believed to be so conspiring as
well as for the purpose of proving the existence of conspiracy and also for
the purpose of showing that any such person is a party to it.
Sec. 409 IPC deals with the Criminal Breach of Trust by Public Servant,
or by banker merchant or agent. In order to sustain a conviction the
prosecution is required to prove (i) accused, a public servant was
entrusted with property or which he was duty bound to account for, and
(ii) the accused has misappropriated the said property. The prosecution
is not required to prove, nor it is possible to prove in every case, in what
precise manner the accused had dealt with or appropriated with that
property. It has been held that when entrustment is provided giving a
false account of its use is generally considered to be a strong
circumstance against the accused rather on proof of entrustment it is for
the accused to discharge the burden that the entrustment has been
carried out as accepted and the obligation has been discharged. (2007)1
SCC 623.
Sec. 420 IPC deals with cheating and dishonestly inducing delivery or
property. The elements which are required to be proved a. Cheating, b.
dishonest, inducement to deliver property or to make, alter or destroy an
valuable security or anything which is sealed or signed or is capable of
being converted into a valuable security and c. mens-rea of the accused
at the time of making inducement. It has been held in N.Devindrappa Vs.
State (2007)5 SCC 228 that the issuance of bogus receipts by the

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accused given to the complainant amounts to cheating since property
includes money, hence offence under sec. 420 IPC is made out.
Sec. 465 IPC deals with punishment for forgery, the term forgery has
been defined u/s 463 of the IPC, the essential ingredients being (a) the
accused prepared a false documents, (b) with false meaning of the
written instruments for the purpose of fraud or deceit, (c) the document
was prepared dishonestly or fraudulently (d) it was done with the
intention of causing wrongful gain to someone and wrongful loss to
other. It has been held in Ram Narayan Vs. CBI (2003)3 SCC 641 that
the false document must be made with an intent to cause damage or
injury to the public or to any class of public or to any community. The
expression an intent to defraud mean something more than mere
deceit. The object of deceit is required to be considered i.e. conduct
coupled with intention to deceive or thereby to inure others.
Sec. 467 IPC, deals with forgery of valuable security, will etc. In order to
constitute the offence it must be proved that the document in question is
the false documents within the meaning of Sec. 464 and that it was
forged by the accused with an intention as defined u/s 463 IPC. It has
been held that for the purpose for convicting the accused u/s 467 IPC
r/w Sec. 471, it has to be shown that the accused either knew or has
reason to believe that the document was forged.
Sec. 468 IPC is with regard to forgery for the purpose of cheating, the
necessary constituent for the offence being (a) a forgery in respect of the
documents etc, (b) the intention of forgery being for the purpose of cheating,
(c) there should be forgery with particular intent. It has been found that the
intention of the cheating is sine-qua-non to constitute the offence.
Sec. 471, Using as genuine a forged document- the essential ingredients
for the offence being (a) the accused fraudulently or dishonestly used a

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document or electronic record as genuine, (b) the accused knew or had
reason to believe that the documents were the forged one. The term
knowledge used in the Section is an awareness and the part of the
person concerned indicating his state of mind, A.S Krishnan Vs. State
(2004)11 SCC 576. The term reason to believe is another fact of the
state of mind, but it is not weak as suspicion or doubt and mere seeing
cannot be equated to be believed in fact reason to believe is a higher level
of the stand of the mind, though knowledge is slightly on a higher plane
than reason to believe. It has been found that to constitute the offence
two requirements namely knowledge or reason to believe must be
proved in the sense that they are deducible from the various attaining
circumstances of the case, though such circumstances need not
necessarily be capable or absolute conviction or inference, but they are
sufficient to cause to believe by chain of probable reasoning leading to
the conclusion or inference about the nature of the thing.
Sec. 477A deals with falsification of accounts, in order to bring home the
offence under this section the prosecution is required to establish three
points (1) at the material time the accused was a clerk, government
servant etc. (2) that acting such he destroyed/altered/mutilated or
falsified any book, paper, account etc which belong to or is in possession
of his employer or has been received by him and on behalf of his
employer, (3) that the accused acted willfully and with intent to defraud.
The term, intent to defraud contains two elements, viz. deceit and
injury. A person is said to deceive another when by practicing
suggestion falsi or suppression veri or both, he intentionally induces
another person to believe a thing to be true which he knows to be false,
or does not believe to be true AIR, 1976 SC 2140. Any act done to
conceal a past act which itself has been done dishonestly or fraudulently
is done with intent to defraud.

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18. Prevention of Corruption Act- In this case the accused
persons have been charged under Prevention of Corruption Act 1988
also. This Act was intended to make effective provision for the prevention
of bribe and corruption rampant amongst the public servant. It is a
social legislation defined to curb illegal activities of the public servants
and is designed to be liberally construed so as to advance its object. The
object of the Act was considered in State of Madhya Pradesh Vs. Ram
Singh 2000 Cr.L.J 1401 (S.C). The term public servant has been given a
wider meaning for the purpose of Prevention of Corruption Act,
altogether 12 categories of persons have been brought to give it a wider
sense , it is wider than that given u/s 21 of the IPC (2002) 7 SCC 636. In
state of West Bengal Vs Manmal Bhutoria, AIR 1977 S.C 1772, it was
held that even an outsider may be prosecuted under the Act, when a
person commits an offence punishable under Act. Private individual, who
are found grabbing public funds in conspiracy with an active connivance
of public servants, are also liable for corrupt activities under the
Prevention of Corruption Act and the private individuals also cannot
escape liability of the charge under the provisions of the Act. It has been
found that the sum and substance of the offence u/s 409 of the IPC and
the offence u/s 13(1) (c) of the Act are one and the same i.e.
misappropriation of a property entrusted to a public servant. It was held
by the Hon'ble Apex Court as reported in AIR 1971 S.C 1910 that a
public servant dishonestly allowing any other person to convert to his
own use property which is entrusted to the public servant will be covered
within the meaning of the offence of misconduct in his duties under this
Act. Let me say that to prove misappropriation, it is not necessary or
possible in every case to prove in what precise manner the accused
persons has dealt with or appropriated the goods. The question is one of
intention and not a matter of direct proof, but giving a false account of

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what he has done with the goods received by him may be treated, a
strong

circumstance

against

the

accused

persons.

Thus,

if

the

entrustment is proved and the accused was under duty to account for it,
it is for him to explain the loss. It is not the law of this country that the
prosecution has to eliminate all possible defences or circumstances
which may exonerate him. If these facts are within the knowledge of the
accused then he has to prove them, of course the prosecution has to
establish a prima-facie case in the first instance. The Hon'ble Apex while
hearing several Criminal Appeals (2004,SCC, cri,1,244) in this case itself
observed that the main charge in this case relates to Prevention Of
Corruption Act, in respect of separate and distinct acts i.e. the monies
siphoned out of different treasuries at different time, hence the case
cannot be amalgamated. Their Lordships had taken notice of the
provisions contained in Sec 13(1)(c)and 13(1)(d) and observed that the
hub of the act envisaged in first of those offences is dishonestly and
fraudulently misappropriates. Similarly the hinge of the act envisaged in
the second section is obtains for himself or for any other person, any
valuable thing or pecuniary advantage by corrupt or illegal means. The
above acts were completed in the present cases when the money
has gone out of the treasuries and reached the hands of any of the
persons involved. It has been found that the criminal conspiracies in
the cases are allied offence of the offence under P.C. Act. It has been
found that so far the offences under Sec 13(1)(c) and Sec 13(1)(d) are
concerned the places where the offences were committed could easily be
identified as the place where the treasuries concerned was situated from
where money goes: C.B.I Vs Braj Bhushan Prasad 2001 Cr.L.J 4683(SC)
The Hon'ble Court has given guideline for adopting the evidence of one
case to another case in order to save the accused from hearing same
evidence again and again.

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Sec. 13 of the Act deals with criminal misconduct by a public servant,
Sec. 13(1) (c) is attracted if the accused dishonestly or fraudulently
misappropriates or otherwise converts for his own use any property
entrusted to him or under his control as a public servant or allows any
other person to do so.
Sec. 13(1) (d) is attracted if the accused (i) by corrupt or illegal means,
obtains for himself or for any other person valuable thing or pecuniary
advantage or (ii) by abusing his position as a public servant, obtains for
himself or for any other person any valuable thing or pecuniary
advantage or (iii) while holding office as a public servant, obtains for any
person valuable thing or pecuniary advantage without any public
interest. The offence is punishable u/s 13 (2) of the Act.
19. The offence under Prevention of Corruption Act, the term
gratification has been used. The word gratification is not defined in
the Act hence, literal meaning has to be taken, in the Oxford Advance
Learners Dictionary the word gratification is shown to have the meaning
to give pleasure or satisfaction to hence, acceptance of something to the
pleasure or the satisfaction of the recipient is gratification State of A.P
Vrs. C. Uma Maheswara Rao AIR 2004 S.C 2024.
20. Section 13(2) r/w 13(1) (c) & (d) of the Prevention of
Corruption Act, 1988 deals with Criminal Misconduct by a Public
Servant, Section 8 & 9 of the Act deals with taking gratification, in order,
by corrupt or illegal means, to influence public servant and taking
gratification, for exercise of personal influence with public servant is
punishable with imprisonment for term which shall not be less than one
year but which may extend to seven years and shall also be liable to fine.
21. Let me say that in this case some technical jargons will
be used by me which may not be common to a common man. I have

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caution to explain the technical terms before using them in the
judgment. It is case of the prosecution that officers of the AHD both at
the District and Secretarial levels in collusion of treasury officers and
others with the blessings and support of the governments systematically
drew huge sums of money in excess of grant i.e. the financial sanction
against fake allotment letters, vouchers etc. from Consolidated Fund of
the State. It has been argued that it may be a case of excess withdrawal
but it is not a case of fraudulent withdrawal. Their Lordship while
making monitoring in this case had taken notice of the constitutional
provisions relating to the state financing applicable to the states. The
Articles to be taken in notice are Articles 202 to 206, 266 and 267.
Article 202 provides for laying down for a statement of the estimated
receipts and expenditure called Annual Financial Statements, in common
parlance known as the Budget, in respect of every financial year before
the houses of the State Legislature. Article 203 provides that estimates in
respect of non-charged expenditure i.e. items other than mentioned in
Articles 202 shall be submitted in the form of demands in the Legislative
Assembly. After the assembly gives its assents to the estimates, i.e to say
grants are made under Article 203, appropriation bill is introduced under
Article 204 for the appropriation of money out of the consolidated fund of
the state to meet the grants (with respect to non charged expenditure) and
the charged expenditure i.e. expenditure charged to the consolidated fund
of the state under Article 202 (3). Article 205 lays down that if the amount
authorized under the appropriation bill to be spent for a particular service
for the current financial year is found to be insufficient for the purposes of
that year or when a need arises during the current financial year for
supplementary or additional expenditure upon some new service not
provided in budget; or if the money spent on any service during a financial
year exceeds the amount granted for that service, another statement

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showing the estimated amounts of that expenditure is required to be
presented to the Assembly. In that situation the procedure as said by
Articles 202 to 204 is required to be followed. Articles 206 provides for
Vote of Accounts and exceptional grant where a full fledged budget cannot
be presented, the Assembly is empowered to make a grant in advance in
respect of estimated expenditure for a part of financial year pending
appropriation bill as per Article 203 and 204. The Assembly is also
empowered to make a grant to meet an unexpected demand when on
account of the magnitude or the indefinite character of the service the
demand cannot be stated with the details ordinarily given in the budget
and exceptional grant.
22. Article 266 provides for creation of consolidated fund of
the state it lays down that all revenues received by the government of
state, all loans raised by that government by the issue of treasury bills,
loans or wages and means, advances and all money received by that
government in payment of loans shall form one consolidated fund called
the consolidated fund of the state.
23. Article 267 provides for contingency fund for each state as
the legislature of that state may establish by law comprising of such sums
as may be determined by such law, to be placed at the disposal of the
Governor of the State to enable advances to be made by him out of such
fund for the purpose of meeting unforeseen expenditure pending
authorization of such expenditure by the legislature of the state by law
under Article 205 or Article 206. Thus an expenditure by the state may be
either from the consolidated fund or contingency fund. Ordinarily
consolidated funds is to be used and the fund from the contingency fund is
supposed to meet a temporary measure and unforeseen expenditure.
24. In this case role of Treasury Officer (TO), and the
responsibility of the Drawing and Disbursing Officer(DDO) has to be

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Part I - General Introduction & Law Points


discussed for better appreciation of the judgment. As per Rule 43 of
Bihar Treasury Code Vol -1; the Collector is the General in-Charge of the
Treasury. He shall be immediately responsible to the Government for its
general working. A duty has been given to him to inform the Accountant
General, Finance Department or other concerned Authorities for any
defalcation or loss of public money, stamps etc. A duty has been cast
upon the Treasury Officer to satisfy himself and the A.G that the claim
produced in the Treasury is valid and also to ensure that the payees have
received the sum charged. Rule 144 provides instruction with regard to
preparation and forms of bill and the caution which the Treasury is
supposed to exercise. Rule 190 lists irregularities which are treated to be
sufficiently serious to necessitate disciplinary action. In this case a
general term Contingency and Contingency bill has been used. The term
contingency means and includes all incidental and other expenses which
are incurred for the management of an office as an office or for technical
working of the Department. Rule 293 of the Code has differentiated
counter-signed contingency and fully vouched contingencies. Fully
vouched contingencies are charges which require neither special
sanction nor counter signature, but may be incurred by the Head of the
Office on his own authority subject to the necessity of accounting for
them. These may be passed on Fully Vouched Bills, without counter
signature.
25. Rule 305 of the Code lays down responsibility of Drawing
and Disbursing officer it reads as Every public officer should exercise the
same vigilance in respect of expenditure incurred from Government
revenues, as a person of ordinary prudence would exercise in
spending his own money. The drawing officer is responsible for seeing
(1) that vouchers are prepared according to rules, (2) that the money is
either required for immediate disbursement or has already been paid from

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the permanent advance, (3) that the expenditure is within the available
appropriation, (4) that all steps have been taken with a view to obtain an
additional appropriation, if the original appropriation has either been
exceeded or is likely to be exceeded, and (5) that the case of contract
contingencies, the proposed expenditure does not cause any excess over
the amount fixed for these contingencies.
NOTE- When a payees receipt sent in support of an item of
contingent expenditure does not show the full details of the item for
which it purports to be a receipt, such details unless they have been
given on the contingent bill itself, should be given in the payees receipt
by the drawing officer concerned at the time the receipt is attached to the
contingent bill or is otherwise sent to the audit office.
26. In this regard Rule 305 and Rule 305 A of Bihar
Financial Rule have also been gone through by me, where-under the
duty and responsibility of the drawing and disbursing officer has been
given. The crux of the point is Every public officer should exercise
the same vigilance in respect of expenditure incurred from
Government revenues, as a person or ordinary prudence would
exercise in spending his own money.
27. Evidential Value of the Statements U/s 313 Cr.P.CThe provision has been further liberalized by Cr.P.C Amendment Act
2008. In this case, I have taken the help of prosecutor and defence
counsel also in preparing relevant questions to be put to the accused and
one of the accused has also filed a written statement under provision of
Sec. 313 (5) Cr.P.C.
28. Extent and nature of use of Statement. The
statement made in defence by accused under S. 313 Cr.P.C can certainly
be taken aid of to lend credence to the evidence led by the prosecution,

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but only a part of such statement under S. 313 Cr.P.C cannot be made
the sole basis of his conviction. There is no impediment in law for a
Court to found conviction of an accused on his confession made by him
during his examination under S. 313 Cr.P.C. The statement under S. 313
Cr.P.C is not evidence. It is only the accuseds stand or version by way of
explanation, incriminating material appearing against him are brought to
his notice. Though a statement, recorded under S. 313 Cr.P.C, is not
made on oath and is not strictly speaking evidence, yet the statement, so
made, can indeed, be taken into consideration at the trial against the
accused for the purpose of arriving at the guilt or otherwise of the
accused. The statement of the accused can be used to test the veracity of
the exculpatory portion of the confession of the accused. The statement
of an accused may be taken into consideration in an inquiry or trial but
it is not strictly evidence in the case. An accused when he makes his
statement does not depose as a witness because no oath is administered
to him. Conviction of the accused cannot be based merely on his
statement recorded under this section which cannot be regarded as
evidence, in the absence of any other evidence connecting the accused
with the commission of crime. The Court may rely on a portion of the
statement of the accused and find him guilty in consideration of the
other evidence against him led by the prosecution. Statements made
under this section must be considered not in isolation but in conjunction
with the evidence adduced by the prosecution. Answer given by the
accused should be considered in conjunction with the other prosecution
evidence. The defence plea taken by the accused in examination under S.
313 Cr.P.C would be taken into consideration, it is not necessary for the
accused to produce separate evidence for proving the same.
29. When the explanation offered by the accused or the
defence set up by him is not only inconsistent with his conduct but also

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Part I - General Introduction & Law Points


is palpable false, it cannot be worth consideration. The answers given by
the accused in examination under S. 313 Cr.P.C, can be taken into
consideration in deciding whether the prosecution evidence can be relied
on and whether the accused is liable to be convicted of the offence
charged against him. The statement of the accused under S. 313 Cr.P.C,
cannot be made the sole basis for finding the accused guilty, though in
the undermentioned case contrary view has been expressed. It can be
taken into account if there are other materials and evidence on record to
convict the accused. The statement of an accused recorded under S. 313
Cr.P.C cannot be ignored lightly and has to be given due weight and
adequate emphasis while recording the guilty against him. Such a
statement

may

not

be

sacrosanct

but

certainly

it

deserves

consideration. Reliance placed 2007 Criminal Law Journal 2983, 2006


CrLJ 2570 (D.B of Gauh) AIR 2002 SC 3582, AIR 2004 SC 3084 and a
leading case of Nishikant Jha Vs. State of Bihar AIR 1969 S.C.
30. In this case it is consistent plea of the defence that it is a
case of excess withdrawal and not of fraudulent withdrawal. Let me
examine as to what is the difference between excess and fraudulent
withdrawal. The term excess has not been defined in the I.P.C or any
other criminal law. The Oxford Dictionary defines excess as follows Excess n. 1. Exceeding. 2. Amount by which one thing exceeds
another, 3. a. overstepping of accepted limits of moderation, esp. in
eating or drinking b. (in pl.) immoderate behavior, 4. Part of an insurance
claim to be paid by the insured. attrib. adj. usu. 1. That exceeds a
limited or prescribed amount, 2. Required as extra payment (excess
postage) in (or to) excess exceeding the proper amount of degree : in
excess of more than, exceeding. Advance Learner's Dictionary defines
excess as more than is expected or proper.

33

Part I - General Introduction & Law Points


31. The term fraudulently has been discussed in several
judgments. It has been stated that fraudulently means there must be
deception, actual or intended, any injury or risk of injury, though not to
any particular person. In order to be fraudulent there must be
advantages in one side and corresponding losses to other. Existence of
criminal intention is sufficient to cause wrongful gain to one and
wrongful loss to another it is not necessary that wrongful gain or loss
should be casually caused. It has been found in AIR 1963 S.C 1572 that
the expression defraud involves elements of deceit an injury to the
person deceit. It has been held that when a person signed a receipt to
obtain delivery of milk powder from Railway, he acted fraudulently and
dishonestly and was guilty of making a false document. The gist of the
term lies in the criminal intent to commit fraud which, when not obvious,
must be clearly and conclusively established. It has been held in a
leading case as reported in AIR 1954 S.C 322 that where a document
bearing a certain date were brought into existence on a subsequent date,
the accused was guilty of forgery. At the time of the discussion of the
evidence, I will further discuss as to whether the withdrawal was excess
withdrawal or fraudulent withdrawal.
32. Evidence of an approver. in this case A-25 R.K. Das
Administrative Officer AHD, the then officer AHD and A-26 Dipesh
Chandak the biggest supplier accused in this case have been made
approver. Sec. 306 to 308 IPC deals with the provision of tender of
pardon to accomplice and dealing with the evidence of the approver. It is
consistent case of the defence that in this case the biggest supplier
accused firm has been made approver, similarly A-25 who always
remained indulged in fraudulent act of the AHD Scam has been made
approver. It has been stated that the evidence of approver in this case is
not credit-worthy and not to be believed with. In one of the case Honble

34

Part I - General Introduction & Law Points


Court has summarized the principles of law relating to grant of pardon
as below
a.

The power to grant pardon enjoined under Ss. 306 and 307
of the Code is a substantive power and it rests on the
judicial discretion of the Court.

b.

The power of the Court is not circumscribed by any


condition except the one, namely that the action must be
with a view to obtaining the evidence of any person who is
supposed to have been directly or indirectly concerned in, or
privy to, an offence.

c.

The Court has to proceed with great caution and on


sufficient grounds recognizing the risk which the grant of
pardon involved of allowing an offender to escape just
punishment at the expense of the other accused.

d.

The secrecy of the crime and paucity of evidence, solely for


the apprehension of the other offenders, recovery of the
incriminating

objects

and

production

of

the

evidence

otherwise unobtainable might afford reasonable grounds for


exercising the power.
e.

The disclosure of the person seeking pardon must be


complete.

f.

While tendering pardon, the Court should make an offer to


the one least guilty among the several accused. It has been
stated that reason for tendering pardon must be recorded
and also about the factum of the accepting pardon.
33. It is well settled that there is no legal bar against acting

on the testimony of an accomplice. But it would be imprudent to base a

35

Part I - General Introduction & Law Points


conviction on such testimony unless it is corroborated in material
particulars. The confessional statement given by the accomplice before
the Magistrate before the pardon was tendered to him can be used as a
corroborative material. When the circumstances indicate that the
evidence was of an approver his evidence should be acted upon subject
to corroboration from other sources. The accused has no right to crossexamine the witness before the committal Magistrate as the proceeding
before him is neither an enquiry or a trial. Where the evidence of an
approver suffers from material contractions and improvements, the
Court would not convict the accused of the evidence of an approver. The
corroboration of

the

evidence of an approver

must

come

from

independent evidence, there can be no corroboration from his earlier


statement recorded under S. 164 Cr.P.C. Sec 133 Indian Evidence Act
deals with evidence of an accomplice an accomplice shall be a
competent witness against an accused person; and a conviction is not
illegal merely it proceeds upon the uncorroborated testimony of an
accomplice Thus according to law, an accomplice is competent to give
evidence and according to Sec 114,illustration(b),which is rule of
practice, it is almost always unsafe to convict upon his testimony alone.
It has been held though the conviction of an accused on the testimony of
an accomplice cannot be said to be illegal yet the courts will, as a matter
of practice ,not accept the evidence of such a witness without
corroboration in material particulars(2000,8,SCC 457)It was found

in

AIR 1994 SC 2420 that since an approver is a guilty companion in


crime ,illustration(b) to Sec 114 provides a rule of caution to which the
courts should have regard. Except in circumstances of special nature it
is the duty of the court to raise the presumption in sec 114,illustration(b)
and the legislature intends that that the courts should make natural
presumption in the section. It has been further held, that even if

36

Part I - General Introduction & Law Points


corroboration as a matter of prudence is needed, it is not for curing any
defect in the testimony of the accomplice or to give validity to it, but it is
only in the nature of supporting evidence making the other evidence
more probable.1995,3,SCC 351
34. Corroboration With the approver's evidence- Where
the chain of circumstantial evidence proved against the accused was not
explainable on any other hypothesis except that he was guilty of the
offence, it was held that the circumstantial evidence constituted
substantial and sufficient corroboration of the approvers statement in
material particular. It is not necessary that there should be corroboration
of every material circumstance regarding the evidence of approver. The
previous statement of a witness as an accused during the course of
investigation is not a statement recorded under S. 161 Cr.P.C, such
statement not being recorded under S. 162 Cr.P.C cannot be used for the
purpose of contradiction of the witness under S. 161 Cr.P.C. Conviction
can be recorded on the sole testimony of an approver if his evidence is
found reliable. To conclude, an approvers evidence to be accepted must
satisfy two tests. The first test to be applied is that his evidence must
show that he is a reliable witness, and that is a test which is common to
all witnesses. The test obviously means that the Court should find that
there is nothing inherent or improbable in the evidence given by the
approver, and that there is no finding that the approver has given false
evidence. The second test which thereafter still remains to be applied in
the case of an approver, and which is not always necessary when judging
the evidence of other witnesses, is that his evidence must receive
sufficient corroboration. This is not to say that the evidence of an
approver has to be considered in two water tight compartments; it must
be considered as a whole along with other evidence. Circumstantial
evidence may constitute substantial and sufficient corroboration of an

37

Part I - General Introduction & Law Points


approvers statement in material particulars. Reliance placed 1999, 5
SCC 30, AIR 2000 S.C 3312 and in a leading case P.V Narshimha Rao
Vs. State, 2000(2) Crimes 304. AIR 2000 S.C 3352, AIR 1975 S.C 1320.
35. The term corruption was discussed in the course of
argument at length. It has been stated that corruption has not been a
new phenomenon, in India its history can be traced to the beginning of
the formal administrative system in which individuals were vested with
discretionary powers but nature of corruption is not similar across
historical times. It is a global phenomenon that cause poverty, obstructs
development and dries away investments. It also debilitates the judicial
and political system working for the public good. It is deep rooted evil
and a universal malady affecting each and every society in one of other
form at one or another time. The term corrupt has been defined as
morally depraved, wicked, influenced by or using bribery or fraudulent
activity, affect or harm by errors or by alterations. And corruption is
defined as wide spread moral deterioration, use of corrupt practices such
as fraud and bribery. Rigveda refers to corruption as misappropriation of
public funds, taking bribe for money belonging to State and trusts when
the individuals action reduces revenue of State or institution where the
individual is a trustee. The Holy Quaran described it as taking advantage
of others efforts unlawfully and immorally. It is a falsehood that drags a
person away from honestly and probity and takes out that person
towards a life of dishonesty. It has been stated that corruption includes
abuse of authority, bribery, favouritism, extortion and patronage, theft,
deceit, malfeasance and illegality. The broad definition of corruption
refers to use of one's official position for personal and group gain and
that includes unethical actions like bribery, nepotism, patronage, conflict
of interest, divided loyalty, influence peddling, moonlighting, misuse of
stealing of Government property, selling of favors, receiving kickbacks,

38

Part I - General Introduction & Law Points


embezzlement, fraud, misappropriation, extortion, under/over invoicing.
It also takes the other forms like, officiousness, sycophancy, treachery,
wickedness etc. Corruption may be in the form of acceptance of money
and other rewards for awarding contracts, violation of procedure to
advance personal interests, kickbacks from developmental programmes,
payoffs for legislative support, diversion of public resources for private
use, overlooking of illegal activities intervening in the justice process,
nepotism, common theft, overpricing, establishing non-existing projects
and tax collection assessment frauds. The Ld. Special PP has submitted
that in spite of Legislative, Executive and Judicial measures to combat
this evil of corruption, India is getting recognition with highly corrupt
courtiers of the world. Judiciary has repeatedly expressed words of
caution but nothing has changed. Combating corruption required a good
understanding of its tyes and effects on society and commitment of
leaders in the Government and citizens to fight at jointly (excerpt taken
from an article reported in Criminal Law Journal, January, 2013, Vol.
119).

39

Part II - Synopsis of Oral & Documentary Evidence


36. In this part I, the oral and documentary evidence
brought on behalf of the prosecution as well as the defence have been
placed with a brief discussion for better appreciation of this judgment.
37. PW 1

B.B.

Tirkey

was

the

then

officer-in-charge

Chaibasa P.S, who lodged the FIR. He has proved the formal FIR as Ext
1, the endorsement there-upon as Ext -2
38. PW 2 Mithilesh Singh, a banker witness has proved the
seizure memo (of 20 draft applications) in Ext- 3 series, seizure memo
itself as Ext 4, application for draft and treasury advice in Ext 4
Series ,and the signatures of bankers in further exhibit 4 series. Seizure
memo of bank draft application in Ext 5 to 5/417 series, issuance of
draft order in Ext 5/418 to 5/422 series. He has also narrated the
procedure of passing of the government bills and payment through draft
to private suppliers.
39. PW 3 Nitya Shamkar Mukhopadhaya was working as incharge Treasury Officer Chaibasa and in his presence seizure of
documents from treasury were prepared which have been brought on the
record as Ext 4/27 to 4/29.
40. PW 4 Bidur Singh was working as Senior Accounts
Officer, who has proved the seizure list of the documents which were
seized from the A.G. Office.
41. PW 5 B.N.JHA examined on was working as D.A.G in
A.G. Office. He has also proved seizure list of the documents seized from
the A.G Office.
42. PW 6 Shyamal Kr. Mukherjee was working in A.G Office
at Ranchi. He has proved his signature upon the seizure list as Ext 3/3.
43. PW 7 Rajkishore Singh was working in C.B.I (A.C.B
Branch) and he has brought on the record the formal FIR (Ext 6) lodged

Part II - Synopsis of Oral & Documentary Evidence


by the CBI at the direction of the Honble Court. He has stated that this
FIR was with regard to the Sadar Chaibasa P.S case no 12/96.
44. PW 8 Anup Sinha was posted in S.B.I Chaibasa. He has
stated regarding the process of passing of the supplier's bills and
preparation of Bank draft in favour of the supplier. The signature series
on bank drafts Ext 7 to 7/369 have been proved by this PW.
45. PW 9 Somnath Majumdar was posted as Bank officer in
the S.B.I Chaibasa, not an evidence on any specific point.
46. PW 10 Anand Prakash Sinha has proved the seizure list
of the bank drafts along-with seizure memo prepared from the S.B.I
Chaibasa Branch.
47. PW 11 Kameshwer Puri is a banker, he has proved the
seizure list of the 118 Bank drafts and the seizure memo has been
marked as Ext 3/7.
48. PW 12 Bibhuti Mohan Verma, a banker has proved a list
said to be seized by the CBI.
49. PW 13 K.K. Das Gupta, a banker has proved the seizure
memo as Ext 2/8.
50. PW 14 Tushar Kant Choudhary a banker, was sectionmanager in draft paid section of S.B.I at Delhi,the draft issued from
anywhere in India and payable at Delhi was being routed through him.
He has narrated the practice for processing of such drafts.
51. PW 15 Bihari Lal Sahni, a banker, was Chief-Manager in
Service-Branch at New-Delhi, CBI had seized 28 drafts from the branch,
the seizure-list has been proved as Ext 3/10.
52. PW 16 Sapan Kumar Bhattacharya, a banker, was ChiefManager, SBI Service-Branch in Kolkata, from where the CBI seized 72
paid-drafts, the seizure-list along with list has been marked as Ext 3/12.

Part II - Synopsis of Oral & Documentary Evidence


53. PW 17 Dig Vijay Bahadur Singh, was posted as Dy. SP,
CBI, worked as I.O in RC 47(A)/96,he had seized 256 files, prepared a
receipt and handed over these files to IO of this case. These receipts have
been marked as Ext 8 to 8/5, and 8/6.
54. PW 18 Swapna Kanti Guha , a banker, was working in
Service-Branch at Kolkata, he has simply stated that some paid drafts
were seized by the CBI.
55. PW 19 Abul Khai Khan was working as Research-Officer
in The Institute of Animal Husbandry Production and also worked as incharge Director, he has come to say that the accused A-7 had called him
and said that due to shortage of spaces some documents in boxes is to
be kept in his office. He has further stated that on various occasions, the
documents were kept in the office, and sometimes even in his absence
documents were kept by Shivnarain Sahu, Anand Mohan Srivastava and
others, subsequently these documents were seized by the CBI, latter on a
seizure/inventory-list
was prepared ,it has been marked Ext as 3/13
56. PW 20, a banker, was posted in Local Head Office at
Patna, he was introducer of the account opened in the name of S.K.
Enterprises( a firm of A-49) under proprietorship of Siv Kumari Devi
W/O JP Verma, Mr Verma had actually come to open the account. He
has proved the account opening form as Ext 10.
57. PW 21 was DAG in AG office, 62 (treasury vouchers) were
seized by the CBI, the seizure-list has been marked as Ext 3/14.
58. PW 22

a banker, he was Branch-Manager SBI in

Meerut, he had forwarded some documents to CBI hand to hand, by


messenger and through postage with letters,the forwarding letters have
been marked as Ext 11 and 11/1, the documents relating to M/S

Part II - Synopsis of Oral & Documentary Evidence


Magadh Distributors(a firm of A-52), such as pay-in-slip for deposit of
RS 24lacs,76th,783 has been proved as Ext 12,account opening form in
the name of the accused proprietor Rakesh Gandhi,specimen signature
card,ledger-sheet,seizure-memo and signatures have been proved as Ext
13, 14,3/15,3/16,3/17,15 and self cheques in Ext 16 series.
59. PW 23 Madhusudan Ghosh helped the CBI in counting
the notes, and witnessed the seizure-list as 3/18, a total of Rs 18 lacs
were seized and said to be recovered as scam money.
60. PW 24 Kamleshwar Prasad was posted as clerk in postoffice,he helped the CBI in counting the currency notes of Rs 18 lacs and
identified his signature on Exhibit 3/18
61. PW 25 Chounash Khalko, a priest in the church of
Jamshedpur, he has come to say that in the April 1996 wife of accused
Silash Tirkey (TO- A-6) had given 3 suitcases for keeping in the church,
she didn't come back to take the suitcases, subsequently the CBI seized
the 3 suitcases and amount of rupees 18lacs kept in it was also taken
by them, the seizure list and signature there-upon has been marked as
Exhibit 3/19.
62. PW 26 Julius Charles Kerketta was very close to the
family of A-6, Silash Tirkey, he has stated that the accused came with 3
suitcases and 2 small attachees( in locked condition) and requested to
keep them in his house as they are going outside subsequently the CBI
seized these suitcases etc. and Rs 11lacs 80 thousand kept in the
suitcases were seized by the CBI ,the signature on the seizure list have
been marked Ext. 3/19 to 3/21. He has also corroborated that some
amount were seized from the church also.
63. PW 27 Bhishma Lal Anand, a banker,was posted as
Chief Manager Punjab and Sindh Bank at New Delhi, Paschim Vihar. He

Part II - Synopsis of Oral & Documentary Evidence


has come to prove the seizure list regarding the account of M/S Asian
Breeders, its accounts opening form, statement of account of the firm as
Ext. 3/15, 3/16, 7/370, 7/371. He has also proved five cheques said to
be issued by Madhu Mehta, a partner of the firm.
64. PW 28 Raman Kumar Agarwal, a banker, posted in
Canara Bank at Delhi. He has come to say that Current Account No3188 opened in the name of M/S Asian Breeders(A-40 to 42) was a
partnership account with Harish kumar and Madhu Mehta as partners,
some documents were seized regarding the account which has been
marked as Ext. 3/17, statement of account as Ext. 11/1, 3 cheques
issued by Madhu Mehta and its seizure as Ext. 3/18.
65. PW 29 K.K Kapoor, a banker, was an officer in Oriental
Bank of Commerce, New Delhi, he has been brought for proving
document of the account relating to M/S Semex Cryogenics,

proprietorship firm of accused M.S Bedi,(A-39) the account opening form,


(current account ) has been marked as Ext. 12 and other documents
such as seizure list etc. have been marked Ext. 10/1, 3/19, statement of
account as Ext. 11/2 pay-in-slip as Ext. 3/20 and the withdrawal by the
cheques as Ext. 7/371 to 7/377.
66. PW 30 Y.N Khanna, a banker, is an officer of Oriental
Bank of Commerce in Pritampura, New-Delhi, he has brought documents
relating to M/S Semex Cryogenics(A-39) which have been marked as
Ext.10/2, statement of accounts as Ext. 11/3, another Savings Bank
Account of the accused as Ext. 10/3, specimen signature card Ext. 12/2,
11/4 and cheques issued by the accused M.S Bedi Ext. 7/378.
67. PW 31 Pashupati Prasad,a banker, officer of Canara
Bank Patna, has brought documents relating to M/S J.P Enterprises
Patna, a proprietorship firm of accused Rajesh Verma (A-48). He has

Part II - Synopsis of Oral & Documentary Evidence


proved the copy of ledger-sheet as Ext. 11/5, a deposit of Rs 15 lacs 20
thousand in the account, seizure memo as Ext. 3/23, 7 cheques as Ext.
7/437 to 7/442.
68. PW 32 Dhirendra Narain Prasad, a banker, posted in
Punjab National Bank at Patna. He has brought the details of account as
Ext. 13, statement of account Ext.11/6 and other related documents
with regard to M/S Meeta Pharma, a proprietorship firm of accused Ajay
Kumar Sinha (A-43) and Ors. He has also stated regarding details of
deposit in account and withdrawal there from.
69. PW 33 Indu Bhushan Prasad, a banker, of Punajb
National Bank, has come with the documents of the said firm M/S
Meeta Pharma(A-43) and details of deposit and withdrawal. He has
stated regarding the seizure made by the CBI of the documents of the
said firm. This PW has also brought documents with regard to M/S
Subham Enterprises. The document relating to both the firms have been
proved by this PW.
70. PW 34 Kartik Kumar Basu, a banker, has brought the
documents relating to firm M/S Little Oak Pharmaceuticals,(A-27) the
seizure by the CBI, deposit and withdrawal from the account.
71. PW 35 Gautam Lala, a banker, has brought documents,
seizure list, statement of account with regard to M/S Little Oak
Pharmaceuticals, (A-27) Ext.11/11 the account in the name of accused
Gaya Prasad(A-3), Ext. 11/12 in the name of accused Arjun Prasad
Sharma(A-4), the pay-in-slips by which the account was deposited by
Mrs. Subratto Ghosh. He has stated that the address of accused Gaya
Prasad has been given as the address of Kolkatta(this address is of the
proprietor of M/S Little Oak Pharmaceuticals).
72. PW 36 Subrata Paul, a banker of Oreintal Bank of
Commerce at Kolkatta. He has brought some documents of account

Part II - Synopsis of Oral & Documentary Evidence


opening etc. relating to accused S.B Sinha and his wife(now dead). He has
also brought documents relating to approver Deepesh Chandak.A-26).
73. PW 37 Surjeet Bhattacharya, a banker, posted in Bank
of Madura, Kolkatta, Garia Hatt Branch. He has brought some
documents relating to M/S Little Oak Pharmaceuticals.(A-27)
74. PW 38 S.S Ahluwalia, a banker, posted in Punjab
National Bank at New-Delhi. He has brought documents relating to M/S
Mallick Enterprises, a proprietorship firm of accused Vijay Kumar
Mallick (A-38), this PW has proved pay-in-slip, bank drafts, cheques
issued by the accused and other documents relating to the bank account
of accused Vijay Kumar Mallick.
75. PW 39 S.S Mahajan, a banker, of Punjab National Bank.
He has brought documents relating to M/S Mallick Enterprises, (A-38)
he has proved the account opening firm, pay-in-slip and cheques etc.
issued by its proprietor.
76. PW 40 Awadhesh Chaudhary, a banker, of Bank of
Baroda at Patna. M/S Sarbjeet Manufacturing Co. The account opening
firm and other documents such as cheques etc. relating to the firm have
been brought on the record.
77. PW 41 Chandramohan Bhatia, a banker of Punjab
National Bank. He has brought on record the bank documents relating to
the firm M/S Sanjay Sinha, (A-46) M/S V.K Enterprises, M/S Saad and
Co. (A-37 and ors), Manisha Enterprises and others.
78. PW 42 Ashim Kumar Sarkar, a banker of State Bank of
India. He has brought on record the documents of M/S Arkee
Enterprises, M/S VK Enterprises, M/S Saad and Co, Chotanagpur
Cattle Food Supply Co,(A-33 to A-37) M/S Janta Veterinary, M/S
Manisha Enterprises.

Part II - Synopsis of Oral & Documentary Evidence


79. PW 43 Md. Hanif, a banker of Central Bank of India has
brought documents with regard to M/S Roop Supply Co.
80. PW 44 Surendra Mohan Prasad, a banker of Oreintal
Bank of Commerce. He has brought on record documents relating to
account of M/S Bhagat and Co.(A-32)
81. PW 45 Prakash Chandra Garnayah, a banker of
Allahabad Bank. He has brought documents with regard to account of
M/S Anil Enterprises, M/S A.B Sales.A-55)
82. PW 46 Ashok Kumar Chakarvarty, a banker of Central
Bank of India. He has brought documents with regard to M/S Bhagat
and Co. (A-32)
83. PW 47 Vijay Kumar Mishra, a banker of State Bank of
India. He has proved documents with regard to bank account of M/S SK
Enterprises/SR Enterprises and Baba Chemicals. (A-49 & A-54)
84. PW 48 Prafful Kumar Chaudhary, a banker of S.B.I. He
has brought documents with regard to bank account of M/S Inter
pharmaceuticals India Pvt. Ltd., the documents forwarded by the Bank to
the CBI, the cheques issued by the proprietor S.N Sinha and Other
documents have been brought by this PW on record.
85. PW 49 Chandarsekhar Mishra, a banker of S.B.I. He has
brought on record documents relating to accounts in the name of M/S
Bihar Surgico Medico Agency, M/S Manas Sales Corporation and M/S
Samarpan Veterinary enterprises, a proprietorship firm of accused
Tripurari Mohan Prasad (A-29) and Ors. The cheques issued by Tripurari
Mohan Prasad. He has stated that one of the other partner Sushil Kumar
has also signed it, they had introduced the bank account of M/S Mastrin
Pharmaceuticals Pvt. Ltd. Accused Sushil kumar(A-31) has been shown
as proprietor of M/S Samarpan Veterinary enterprises.

Part II - Synopsis of Oral & Documentary Evidence


86. PW 50 Shiv Kumar Chaudhary, a banker of S.B.I. He has
proved the seizure list and other documents relating to account of M/S
Bhagat and Co of A-31.
87. PW 51 Amiya Chandra Pariksha, a banker of Punjab
National Bank. He has brought on record the documents relating to
account of M/S Bharti enterprises.
88. PW 52 Nirmal Kumar Chakarvarty, a banker of Bank of
India. He has brought on record the seizure-list and other relating
document with regard to M/S T.T Pharmaceutical firm a proprietorship
firm of Sanjiv Kumar Vasudeva.
89. PW 53 Narayan Chandra Chatterjee, a banker of Central
Bank of India. He has brought on record the seizure made by the CBI
and the bank account and other related statement of M/s Kumar
Enterprises, a proprietorship firm of Ravi Sinha.A-28) This PW has also
brought

relating

to

documents

of

M/s

Tradersof

A-28,

proprietorship firm of the same accused, cheques issued by the accused


has also been brought on the record.
90. PW 54 Surendra Prasad Singh, a banker of Punjab
National Bank has brought on record the seizure memo of the CBI and
the bank account and other details of M/s Triupati Agency. A
proprietorship firm of the accused Ram Avtar Sharma.
91. PW 55 N. Satya Prasad, a banker of Corporation Bank
has brought on record the seizure memo and the bank related
documents

on

record

with

regard

to

M/s

Krishna

Traders.

proprietorship firm of the accused Mahender Kumar.


92. PW 56 Jai Prakash Minz, a banker of Canara Bank has
brought on record the seizure memo and the bank related documents with
regard to M/s Bhagat and Co. A proprietorship firm of the accused A-32.

Part II - Synopsis of Oral & Documentary Evidence


93. PW 57 Dubraj Rohidas, a banker of Union Bank of India
has brought on record the seizure memo and the bank related
documents on record with regard to M/s Vishal Enterprises. A
proprietorship firm of the accused Satyendra Kumar Mehra., A-50.
94. PW 58 Krishna Gopal Mazumdar, a banker of Oriental
Bank of Commerce has brought on record the seizure memo and the
bank related document with regard to accused S.B Sinha (dead) and an
approver Dipesh Chandak and the firm of Dipesh Chandak namely Ms/
Central Roller Flour Mill Pvt. Ltd, M/s Chhotanagrpur Industrial Pvt.
Ltd., M/s Badri Narayan and Co., Ankit Fiscal Services Ltd., Niwad
Distributors Pvt. Ltd. This PW has also proved the letter and forwarding
memo of the Bank Manager by which the documents were sent to the
CBI. He has brought the details of the account of the family members of
approver Dipesh Chandak.
95. PW 59 Smt. Devi Adhikari, a banker of Oriental Bank of
Commerce. She has not stated anything against any of the accused.
96. PW 60 Ramesh Kumar, a banker of State Bank of India
has brought on record the seizure memo and the bank related
documents on record with regard to M/s Vishal Enterprises. A
proprietorship firm of the accused M/s S.R Enterprises a proprietorship
firm of Swarswati Chandra firm introduced by M/s B.K Surgical
Enterprises, M/s Sri Baba Chemical Works, proprietorship firm of
accused Sunil Kumar Sinha.
97. PW 61 Abhaykant Prasad, a banker of Punjab Nationl
Bank has brought on record the seizure memo and the bank related
documents on record with regard to M/s Vaishnow Enterprises, where
the partners D.P Kashyap and others A-53 were entitled to operate the
bank account.

10

Part II - Synopsis of Oral & Documentary Evidence


98. PW 62 Sunil Kumar Gupta, a banker of State Bank of
India, Ranchi has brought on record the seizure list of the CBI and the
documents relating to M/s Sarweshwari Drug Agency, a partnership
firm of P.C Kundu (dead) & others,A-47.
99. PW 63 Birendra Kumar Verma, a banker of State Bank of
India, Ranchi has brought on record the seizure list of the CBI and the
documents relating to the said M/s Vaishnow Enterprises,A-53,
Kashyap complex Ashok Nagar, Ranchi.
100. PW 64 Deo Kumar Chatterjee, a banker of Union Bank
of India, Ranchi has brought on record the seizure list of the CBI and the
documents relating to M/s Arke Enterprises, Ranchi a proprietorship
firm of accused Ravindra Kumar Mehra,A-51. He has also brought on
record relating to Bank documents of M/s Vishal Enterprises another
firm of accused Satyendra Kumar Mehra,A-50.
101. PW 65 Subrata Basu, a banker of Bank of Madru Ltd.
Gariyahat Culcutta, has brought on record the seizure memo of the CBI
and the documents relating to A-27 Ajit Kumar Verma and Vijay Kuamr
Verma, the bank account was introduced by proprietor of M/s Little Oak
Pharmaceuticals. The bank account and details of accused A-3 Gaya
Prasad, accused A-4Arjun Sharma, fixed deposit account of accused
Gaya Prasad Tripathi (A-3), another several fixed deposit account of
details of accused A-3 Gaya Prasad Tripathi and Arjun Sharma (A-4),
locker opened in the name of Ajit Kumar Verma and others.
102. PW 66 Rajnishwer Dayal, a banker of Corporation Bank
has brought on record the seizure list of the CBI and the documents
relating to M/s Tripati Agency, a partnership firm of accused Ram Avtar
Sharma.
103. PW 67 Subrato Mukhopadhyay, a banker of Allahabad
Bank in Calcutta has brought on record the seizure list of the CBI and

11

Part II - Synopsis of Oral & Documentary Evidence


the documents relating to account of A-3 Gaya Prasad and the account
has been introduced by accused A-27 A.K. Verma, several term deposit
receipts in the name of A-4 Arjun Sharma and A-3 Gaya Prasad Tripathi
have also been seized.
104. PW 68 Anil Kumar, a banker of Allahabad Bank

has

brought on record the seizure list of the CBI and the documents relating
to M/s Anil Enterprises and M/s A.B Sales (a firm of A-55 Bimla
Sharma).
105. PW 69 Arun Kumar Singh, a banker of Bank of Brodora
has brought on record the seizure list of the CBI and the documents
relating to account of M/s Shakti Pharma Distributor, a proprietorship
firm of Satyendra Singh.
106. PW 70 Surendra Nath Malehdar, a banker of United
Bank of India has brought on record the seizure list of the CBI and the
documents relating to account of M/s Shakti Pharma Distributor, a
proprietorship firm of Satyendra Singh.
107. PW 71 Vijay Krishna Mohanty, a banker of Vijaya Bank
has only proved a seizure list as Ext 3/93 of the documents seized from
the bank.
108. PW 72 Chandra Nath Ghosh, a banker of Vijaya Bank.
He has stated that an amount of 40,000/- U.S dollar was deposited
through pay-in slip in the name of accused Ravi Sinha (A-28) and the
accused Ravi Sinha had given declaration regarding the Foreign
Exchange immunity scheme and also at that time it valued to Rs.
10,31,561/- and further amount received from foreign exchange of
20,000/- U.S Dollar was also deposited in the account of the accused.
109. PW 73 P.Vijay Kumar was an officer in R.B.I, he was on
deputation to Urban Banks Department. He has brought on the record

12

Part II - Synopsis of Oral & Documentary Evidence


the documents regarding the Gold Bonds issued in the name of the Alok
Kumar Sinha and others and some xerox copy of documents have been
brought by the PW. The Gold Bond Certificate marked as Ext 7/ 2203 to
7/2326 issued in the name of family members of accused persons, Sinha
family, Mehta family and Kashyap family and others have been proved by
this PW.
110. PW 74 Suredra Kumar Jalan is the owner of Jalan
Jewelers, he used to manage gold bonds for the accused persons for
which commission was being paid to him. Approver Dipesh Chandak was
purchasing gold bonds through this PW.
111. PW 75 P.K Suju, is an Assistant Manger of Hotel Taj. He
has brought on record a guest registration cards ( Ext 19 to 19/4) for
saying that rooms were booked in the name of Pravin Kumar, B. Mehta,
Mr. and Mrs. P.S Dayal, Ravi Sinha and the room were being booked by
Dipesh Chandak and the payment of the same amounting to Rs.
1,65,000/- by the approver Dipesh Chandak. He has also brought guest
registration cards in series 19/5 to 19/9, 19/9 to 19/10 to 19/12. The
guest arrival register in Ext 20 series for saying that the approver and
others were booking rooms in hotel for different accused persons.
112. PW 76 Sudhir Kumar Jha, A.G.M, R.B.I has come to
say that accused Ravi Sinha deposited gold in the bank for which a
receipt was given to him, similarly gold was deposited by Sakuntala Devi,
Sunil Kumar Sinha, Neelam Sinha, accused Tripurai Mohan Prasad,
Accused Sushil Kumar Sinha, Basistha Narayan Sinha and others.
113. PW 77, Ranjeet Singh was working in Guide Travel
Agency at Kolkata, he has stated regarding manner of booking of taxis,
he has stated that taxis were being booked even on telephone. He has
brought on record the duty voucher register and the accused Ajit Kr

13

Part II - Synopsis of Oral & Documentary Evidence


Verma (A-27) had booked taxi on different occasions, bills given to the
accused and the payment made by the accused. Taxis were being
provided to different officers.
114. PW 78, Madhav Gajanan Kelkar an officer of RBI has
come to say that Bihar Govt was always being reminded of the overdrafts through different letters, these letters were being sent to SecyCum-Commissioner Finance Department, along with other letters the
Ext 18/152 is of utmost importance notes for accused Phul-Chand
Singh.
115. PW 79, Ram Chandra Rai, a driver of the said Guide
Travel Agency, he has come that taxi was being provided for the use of
family members of accused A.C.Chaudhry (A-24).
116. PW 80, Shakti Pad Kundu, Manager of The Aster Hotel
at Shakespeare Sarnee at Kolkata. Where M.C.Subarno, Beck Julius (A12) had stayed and the payment was made by the accused,A-27.
117. PW 81, Nirmal Kumar Shraff, is a travel-agent, he has
stated that approver Deepesh Chandak had booked several air- tickets to
Australia for his family members and some friends with family.
118. PW 82, Narayan Pd Bhagat, Income Tax commissioner
was posted in Ranchi as Dy-Director, I. T (investigation). He has stated
that joint raids of IT and CBI were committed in houses and offices of the
AHD officers and suppliers. He has stated that in a raid at the house of
partnership firm and partners of M/S Chhotanagpur Cattle Feed Supply
Co. and another partner Md. Sanaul Haque(A-33 to A-37) a huge
recovery of money (23 lacs and 10 thousand + 99,85461 + 52,12255) was
recovered, similarly a huge recovery was made from the house of accused
K.M Prasad (A-7) Sanjay Sinha (A-46), D.P Kashyap (A-53).

14

Part II - Synopsis of Oral & Documentary Evidence


119.

PW

83

Ashish

Kumar

Ganguly,

is

the

Senior

Accountant of the Hotel Hindustan. He has stated that some letter was
given by M/s Little Oak Pharmaceuticals (A-27) for reservation of room
for staying accused B.N Sharma. He has stated that accused B.N.
Sharma (A-1) stayed in the hotel and the payment was being made by (A27).
120. PW 84, Ravindra Kumar, was Additional Income Tax
Commissioner and he was posted as Assistant Director Investigation (I.G)
at Ranchi. He has stated regarding the process of search warrant said to
be issued by the I.G and the search warrants was brought in Ext 28 to
28/61, Panchanama prepared by the I.T have been marked as Ext 29
and 30 series against accused K.M Prasad, family members of A-53 D.N.
Kashyap, Sanjay Sinha and others.
121. PW 85 Albinus Tirkey, was posted as Income Tax
Officer, Ranchi, an evidence against (A-24). He has stated regarding the
transfer of Income Tax cases with regard to accused Shyam Bihari Sinha
(dead) and his wife, by the letter Ext 18/155 issued by A-24 a request for
transfer was made. It was received in the Commissioners Office and an
endorsement Ext 26/16 was made and accordingly A-24 passed the
order of transfer vide Ext 18/156.
122. PW 86 Prem Verma, was posted as Additional
Commissioner (H.Q) who had filed an affidavit before the Monitoring
Bench of Honble Patna High Court in which the officer had informed the
Honble

Court

regarding

details

of

raids/recovery

and

vigilance

recommendation by the I.T to the Honble Court.


123. PW 87, Kumar Sanjay, was posted as Assistant
Commissioner, Income Tax at Patna and he had made assessment and
income of accused B.N Sharma (A-1) for the assessment year 1986-87 to

15

Part II - Synopsis of Oral & Documentary Evidence


1995-96 and 1.4.1995 to 2.2.1996. It was assessed by the Income Tax
that the accused has amassed undeclared property of a value Rs.
5,67,04,963/- for which he was assessed to a tax of Rs. 3,40,22,978/-.
124. PW 88, Pawan Kumar Agarwal, has stated that he was
owner of Ambassador car No BR 8885 and in the period the car was
being taken on hire by Junul Bhengraj, accused Dr. G.P Tripathi (A-3)
and it was frequently being used by accused Silas Tirkey (A-6) for to and
fro from Chaibasa to Tata and Ranchi and payment was being made by
the accused G.P Tripathi (A-3). He has reiterated that accused G.P
Tripathi was known to him and he used pay rent himself for the journey
made by the A-6.
125. PW 89, Ajay Kumar Jain is engaged in computer
business and his evidence against accused Sajal Chakraborty who has
been ordered to be discharged by the Honble Court.
126. PW 90, Uma Shankar Mishra, was working the firm of
PW 89. He has also brought Ext 26/19 and 26/20 against the said Sajal
Chakraborty.
127. PW 91, Jitendra Kumar was examined under Sec. 164
Cr.P.C. This witness is also against accused A-23.
128. PW 92 Prabhash Shankar, was posted as Deputy
Commissioner Income Tax at Culcutta. He has stated regarding search
made by the I.T in the house of Anil Kumar Sinha, appraisal report of
M/s Samarpan Vet and partner a firm of A-30. Panchanama prepared by
the A-33 to A-37 and others.
129. PW 93, Tarkeshwar Nath was posted as Assistant in
AHD Budget Section in the period. He has narrated the process of the
preparation of the budget of the Department. It has been stated that after
preparation of assessment of different minor and major head the budget

16

Part II - Synopsis of Oral & Documentary Evidence


is prepared by the Department and accordingly after due sanction of the
Director allotment is issued. He has brought Ext 30/A by which
allotment from budget from the period 1994-95 has been issued. Two
allotment letters for Rs. 6000 to 18000 have brought on the record. Ext
38/1 relates to allotment in head 2403 and 6 allotment letters for Rs
1700, 10800, 5000, 10,5000, 10,000 and 20,000. He has brought Ext
38/2, 38/3, 38/4, 38/5 by which different allotments have been said to
be made. It has been pointed out these were the genuine allotmentletters. The 78 fake allotment letters said to be issued for the period
1994-95 have been brought on record as Ext 26/23 to 26/100 which
have not been said to be issued from the file of allotment i.e Ext 38
series. These fake allotment-letters are the letters on the basis of which
the alleged amount has been said to be withdrawn. It has been stated
that all the such purported allotment letter have been prepared by
accused B.B. Prasad A-10, the said allotment letter in 26 series were not
duly issued from the issue register of the Department while the original
allotment letters have been issued though Ext 39 to 39/3. This PW has
further brought file of surrender of the amount for the period of 1988-89
to 1994-95 which have been marked as 38/6 to 38/27. These documents
have been brought for saying that though a huge amount was being
withdrawn against a meager allotment,in order to show a fairness some
amount was being surrendered by the Department.
130. PW 94, Daya Ram Prasad was posted as Joint Director
(Planning) AHD Patna in the period. He had prepared buff sheet
addressed to Joint Director Headquarter, in the said buff sheets the
Joint Director had informed the CBI the requirement of the cattle feed,
mineral mixture etc for the Government Cattle Feed at Saraikela.
131. PW 95 Rajnish Kumar was posted as Deputy Director
Investigation of the I.T Department and he has brought on record the

17

Part II - Synopsis of Oral & Documentary Evidence


Income Tax orders passed against Sanjay Sinha (A-46), accused Dr. K.M
Prasad(A-7), B.P Kashyap and others.
132. PW 96 Chandra Prakash Sahay, was posted as Section
Officer in AHD, Patna. He has brought on record as Ext 18/163, it
relates to accused Ram Raj Ram (A-11) since dead. The file of budget
estimate in series 18/170 and the signatures of the accused Ram Raj
Ram have also been proved by this PW.
133. PW 97 Anand Mohan Srivastav was posted as Head
Clerk in R.D AHD, Ranchi. He has brought on record official file as Ext
38/33, which was prepared for sending to the P.A.C and the buff sheet
prepared by accused K.N Jha (A-9). He has stated that the at the
direction of the accused Shyam Bihari Sinha, A-8 (dead) and A-7 which
was received by Phul Jha (examined as PW 175) again he has further
stated that a list was given to the P.A.C and receipt thereof was obtained
by him. He has stated that a letter was received from the signature of A21 for sending the files of AHD and the then R.D had gone to hand over
the file at Patna
134. PW 98, Hirday Shankar Sinha was posted in the office
of R.D AHD, Technical Cell. He has come to say regarding the process of
making supply order to different firms regarding supply of feed and
fodder, minerals etc. He has brought 19 files with regard to supply order
in context of Chaibasa and Saraikela and the 19 files have been marked
as Ext 38/36 to 38/54 by help of which 950 supply orders were issued.
He has further brought on record for the cattle feed supply which have
been marked as Ext 38/55 to 38/65 and by 800 supply order a huge
amount of articles were ordered to supply. Similarly the Ext 38/67 to
38/179, huge supply orders have been shown to be made. It will be
apparent from the file that the supply orders were issued in most
indiscriminate manner.

18

Part II - Synopsis of Oral & Documentary Evidence


135. PW 99, Ramesh Rai was working as RD AHD at Ranchi,
he has come to say that supply orders were prepared without any
requisition at the oral direction of S.B.Sinha and K.M.Prasd( accused
persons), he has brought on record several files which have been marked
Ext 38/180 to 38/268 ,it will be apparent from the files that imaginary
supply orders were being placed without any requisition from.
136. PW 100, Deo Nidhi Pd Sinha, was working as assistant
in Chaibasa Treasury, he has stated that three types of bills used to
come in the treasury- i. establishment bill ii. T.A Bills and iii. Contingent
Bills. A contingent bill may be Fully Vouched, Yellow contingent, or
Abstract Contingent. In this case charge is generally for fully vouched
bills, the PW has narrated the manner of processing these bills in the
treasury. He has proved the specimen signatures of the accused persons
namely A-1 the DDO and A-6 the TO. He has brought on record CNC
bills of approver,15 bills of M/s Vishal Enterprises, a firm of A-50 as Ext
42/64 to 42/78, 64 bills of M/s Sayeed and Co,A-37,as 42/79 to
42/142,M/S Chhotanagpur Cattle Food Supply Co. as 42/143 to
42/148, for Bhagat and Co. (A-32) from Ext 42/165 to 42/185 for M/s
Mallik Enterprises (A-38), from 42/186 to 42/201, for Bihar Surgico
Medico Agency (A-29) 42/202 to 42/232, for M/s Manas Sales
Corporation (A-31) from Ext 42/233 to 42/273, for M/s Samarpan
Veterinary Enterprises (A-30), 42/274/ to 42/291, for Simex Cryogenics
(A-39) from Ext 42/292 to 42/302, for M/s Little Oak Pharmaceuticals
(A-27) 42/303 to 42/312, for M/s A. Traders (A-28), Ext 42/325 to
42/334 Sri Baba Chemical Works, M/s Asian Breeders M/s Tripuati
Agency, M/s Arkey Enterprises, M/s Meeta Pharma, M/s Sanjay Sinha,
M/s Swarshwari Drug Agency have also been brought on the record. The
advice list Ext 43, Bank scroll Ext 7/2246 have been brought on the
record by this PW.

19

Part II - Synopsis of Oral & Documentary Evidence


137. PW 101 Yogeshwar Jha was posted as Accountant in
District Chaibasa. The seizure list prepared by the CBI Ext 26/101 and
other related documents seized by the CBI have also been proved by this
PW.
138. PW 102 Shankar Prasad was posted as Additional
Finance Commissioner. He has come to say that Budget allocation report
and the file relating to excess withdrawal was examined by him on
different occasions. He has further stated that on 31 st January, 1996 the
then Chief accused Lalu Prasad had convened a meeting in which
Finance Secretary and other officials were also present. This PW was also
present in the meeting, it was discussed in the meeting that whether FIR
should be lodged for the said excess to budget allocation withdrawal or
not, accordingly a file was maintained which have been brought by PW
as Ext 18/182. The file contains, the orders, amended orders passed by
the accused Lalu Prasad marked as Ext 18/183. He has stated that in
the first order, the facts and materials were required to be collected
within a week was ordered and by the second order D.D.O wise case was
ordered to be lodged.

He has stated that by his letter marked Ext

18/184, he had informed regarding excess withdrawal from Ranchi,


Doranda, Chaibasa, Gumla and Lohardaga Treasury. In his subsequent
letter Ext 18/185, he had enclosed a warning letter and the letter was
addressed to the Commissioner-Cum Secretary (A-12), a buff sheet Ext
18/186 stating all the facts was also sent to the Secretary AHD. This PW
has also brought on record, the letter written by the Finance
Commissioner Sri V.S Dubey enclosing the letter of Dhruv Bhagat (A-21)
marked as Ext 18/187, 26/102 and 26/103. He has stated that after
getting the letter from A-21, it was again placed before the Additional
Finance Commissioner, by the said letter A-21 wanted to caution that as
the PAC enquiry is being made any other inquiry will be contemptuous to

20

Part II - Synopsis of Oral & Documentary Evidence


the Honble House. After which the order was passed by the accused Lalu
Prasad (A-20) on 31st January 1996. The notes/order of A-20 marked as
Ext 18/189, the then the Chief Minister and Finance Minister as well has
been brought on the record. It has been stated that A-21 forwarded his
letter to A-20 and to S.P CBI regarding the PAC enquiry, a high level
inquiry committee was constituted in the Chairmanship of A-14 but of no
avail. He has further stated that though a high level committee was
ordered to be constituted on the same day i.e. on 31.1.1996 the C.M
ordered for making D.D.O wise FIR. He has brought on record as Ext
18/191 and 18/192 in this regard with regard to file of Finance
Department. The attention of the witness has been drawn towards the
fact that

despite notes of excess withdrawal the then Finance

Commissioner had not given any suggestive matters.


139.

PW

Commissioner-Cum-

103

Vijay

Secretary

Shankar

in

the

Dubey

Finance

was

posted

Department

as
and

subsequently as Chief Secretary Bihar. He has brought on record as Ext


18/181, the file relating to the Finance Department. He has stated that
on 19.1.1996, he came to know that against a budget of 72 crores only
for the financial year 1995-96 an amount of Rs. 116 crores has already
been withdrawn up to October 1995. It came to fore that in one month
alone an amount of 60 crores were withdrawn against estimated 7 to 8
crores. Immediately a FAX (Ext 18/183) were sent to all the District
Magistrates for sending bill wise minor head wise withdrawal. An officer
of the rank of Additional Finance Secretary was sent to Ranchi for
verification of the account of Ranchi Treasury and the verification of the
information from A.G. Ranchi. The officers were also consulted on the
telephone. He was informed that a huge withdrawal have been made in
the Treasury. The officer who was sent to Ranchi reported a detailed
report regarding the affairs and it was apparent from the report that an

21

Part II - Synopsis of Oral & Documentary Evidence


amount of Rs. 115 crores has been withdrawn from seven treasuries
against actual allotment of Rs. 2.5 crores. The information was passed to
the Chief Minister A-20 and others and the District Magistrates were
ordered to lodge FIR. He has been parried by the learned defence
counsels the attention of the PW was drawn towards the fact that he
equally participated for not taking stern action against them.
140. PW 104 Subodh Chandra Rout was working as
Assistant Accountant in Chaibasa Treasury. He has brought on record
the payment list as Ext 43/6 to 43/10. Ext 18/202 is the signature of
the A-14 on different letters to the Treasury Officers, a file Ext 43/11 has
been brought by him which relates to withdrawal in March 1993.
141. PW 105 Amit Khare was the Deputy Commissioner,
Chaibasa and he had lodged the FIR after finding some financial
irregularities and withdrawals in the District Animal Husbandry
Chaibasa and its subordinate offices. The written report enclosed with
two separate annexure have been marked as Ext 44. He has stated that
the government had directed through FAX to lodge such FIR. This PW
has stated that in the forenoon of 27.1.1996 when the matter of
withdrawal was brought before him he found that in head 2403 an
amount of Rs. 10,12,11,290.50/- have been withdrawn in November,
1995 alone and similarly an amount of Rs. 9,42,94,299.50/- was
withdrawn in December, 1995. The officers of AHD were absconding from
their office in the working days. It was found by the officer that on one
day 10 bills of the firm namely M/s Vishal Enterprises of (A-50), each bill
for Rs. 9,95,200/-

was withdrawn. He has further stated that at the

regional level an officer has got power to sanction up to 10 lacs only and
on getting prima-facie suspicion, the office was sealed by him and a team
of officer was sent to the A.G office which submitted a report alongwith

22

Part II - Synopsis of Oral & Documentary Evidence


annexure which has been marked as Ext 44. It was reported that in the
period of 1.4.1994 to 31.3.1995 an amount of Rs. 35,66,42,083/- has
been withdrawn in the period. It was found by the officer that the supply
order given by the officers were widely disproportionate to the birds and
cattle kept by the AHD.
142. PW 106 Shiv Narayan Sahu was the Assistant Director
in the AHD and was on deputation in the R.D AHD, Office. He has come
to say that members of PAC had come to Ranchi in the period of 1993
and a meeting of accused A-7, A-8 and others it was decided that the
records will not be sent to the PAC presently and it would be sent
through A-7. He has further stated that A-7 called to him and stated that
documents have been kept in the house of A-53 a supplier. He has
further stated that the documents of accounts were kept in bundle and
locked in a box and the keys were handed to the A-7. He has stated that
on 27.1.1996 for compliance to the letter to the PAC the documents were
brought at the apartment of accused S.B Sinha, where they read a newspaper paper in which R.D AHD Ranchi was reported to be sealed.
143. PW 107 Dr. Dhananjay Kumar Singh was working as
Assistant Director in AHD and joined as DAHO, Chaibasa after A-1. He
has brought on record the seizure list prepared by the CBI of the DAHO
office which was marked as Ext 3/96 to 3/98.
144. PW 108 Md. Ajub Ali was posted as Head Clerk DAHO,
Chaibasa up to July 1995, and the accused persons namely A-2, A-5, A3 were posted as Assistant Poultry Officer and T.V.O etc. He has brought
on record Ext 42/181 to 42/260 which are the paid vouchers received by
A-4 Arjun Sharma and the bills have been signed by A-1 similarly Ext
42/165 to 42/311, the articles were received by A-3 and the bills were
signed by Dr. B.N. Sharma. Ext 42/201 to 42/63 were received by A-2,

23

Part II - Synopsis of Oral & Documentary Evidence


Ext 42/242 to 42/134. The guard file marked by 45 to 45/140 have been
brought for proving that articles were received by the accused persons
Arjun Sharma, M.K. Srivastava and others, the endorsement in the cash
register has been marked as Ext 24/115 and the certificate issued by
A/1 is Ext 25/. The other receiving of the articles by the accused persons
by A-3, A-4, A-2 have been marked as Ext 47 series. It has been stated
that the fund allotments usually come through the post, while in the
period 1994-95 it was being directly brought by the A-1 himself and he
came to know that against actual allotment of Rs. 10 lacs an amount of
Rs. 37 crores were withdrawn. The expenditure report in the office
prepared by A-3 has been proved by Ext 45/141.
145. PW 110 Dinesh Prasad was posted as Assistant
engineer PWD and in September 1996 at the request of the CBI, he had
measured the poultry farm and dairy farm Saraikela and Chibasa. In his
report marked as Ext 49, he has stated regarding the expected capacity
of the godowns and other store rooms. He has specifically stated that two
medical stores of Chaibasa were having storing capacity of 960 CFT and
1320 CFT. He has also stated regarding the measurement of other
godowns and prepared a maps etc. which has been marked as Ext
50.This PW has been brought by the prosecution for saying that the said
godowns were having least capacities in which the articles said to be
supplied could have been stored.
146. PW 111 Anjani Kumar Verma J.M 1 st Class, had
recorded the statement of approver Dipesh Chandak (A-26).
147. PW 112 Sarvjeet the then Judicial Magistrate had
recorded the statement of witness Brij Kishore Pathak under 164 Cr.P.C.
148. PW 113 Ram Lakhan Prasad Singh was posted as
Assistant commissioner Sale Tax, in February 1996 and to whom the

24

Part II - Synopsis of Oral & Documentary Evidence


D.C Chaibasa had deputed to bring details of the bills etc from the A.G
Office.
149. PW 114 Umesh Kumar Sinha was posted as Executive
Distributor of Karnataka Antibiotics and Pharmaceuticals Ltd at
Bangalore. In reply to the letter of S.P CBI (18/211) the firm informed
through the letter Ext 18/212 stating therein that M/s Tripupati Agency,
M/s Samarpan Veterinary and M/s Baba Chemicals (a-30 and others)
were not stockiest of their company. The prosecution wants to prove that
the assertion of these firms supplying the said medicines etc was simply
out of question. The documents were seized by the CBI which has been
marked as Ext 3/99.
150. PW 115 Dr. Dinesh Chandra Srivastava was posted was
Divisional Marketing Manger Sarabhai Chemicals. He has come to say
that in the period 1993/94 and 1994-95 no supply order from the Bihar
government was made to his company. The letter addressed to the S.P
CBI marked as Ext 18/213 to 18/216 and the seizure list Ext 3/100 has
been brought by this PW.
151. PW 116 Biplav Sen Gupta was partner of the M/s
Treatment Home Product. He has come to say that A-27 approached its
company for manufacturing some medicines on the loan licence basis
and accordingly an agreement Ext 52 was executed between them. He
has stated that in the premises of its firm The Little Oak Co. was
manufacturing human medicine. Some information was sought by the
CBI which has been replied by them as Ext 18/217.
152. PW 117 Pulak Mukherjee were partner in M/s
Treatment Home Product with which firm of A-27 had agreed to
manufacture medicine. He has brought on record the Ext 53 series, the
gate pass of the medicines which were coming out from the factory being
manufactured by the firm of A-27.

25

Part II - Synopsis of Oral & Documentary Evidence


153. PW 118 Sharat Chandra Dugnet. He was General
Manger of Novrtic Company, it had emerged by merger of two companies
namely Shiva and Sandoz. In reply to the letter of CBI they have
informed to the S.P CBI through Ext 18/218 in which the details of
supply of the medicines to Bihar from period of 1992 to 1995 have been
shown.
154. PW 119 Ramesh Rawal was working in M/s Baif
Laboratories Ltd and they have replied to the S.P CBI by letter Ext
18/120 in which they have informed along-with the annexture Ext 26
series the details of the medicines supplied to the Bihar.
155. PW 120 Niranjan Manal was working in the lab of
Brihans Laboratories. He has brought on record the letters written to the
CBI

marked as Ext 18/222 to 18/226 the invoices issued in the of

Bhagat & Co (A-32) and A.B Sales (A-55) as Ext 54 and 54/1, trade price
list as Ext 55& 55/1.He has specifically stated that the firm did not
receive any supply-order of veterinary medicines or feed supplement from
Govt. of Bihar and further that the company

is not manufacturing

medicine namely Banif Bolous said to be supplied by the accused


supplier.
156. PW 121, Rajendra Fenani, was production-in-charge of
Healer (India) Laboratories, the firm had furnished documents relating to
M/S Mastrin Pharmaceuticals and the list of medicines Ext 47/10 has
been brought on the record.
157.

PW

122,

Ashok

P.Shah,

is

partner

of

Winson

Laboratories, where M/S Mastrin Pharmaceuticals had manufactured,


the list has been brought on the record as Ext 56.
158. PW 123 Parmeshwaran Venkateshan was working in
Cocept Pharmaceuticals. It has replied to the CBI query and stated that

26

Part II - Synopsis of Oral & Documentary Evidence


the company did not receive any order from Bihar Government and never
supplied medicines as per list Ext 38/96 and38/93 and others.
159. PW 124 Mahendra Chandulal Parikh was partner of
M/S Triumph Products Manufacturer of Pharmaceutical, he has come to
say that his firm used to manufacture medicines and it has been
specifically stated that his firm never manufactured veterinary medicine
or animal feed supplement for M/S Mastrin Pharmaceuticals.
160. PW 125 Stasih Paseeza was marketing manager of
Aggrivet Firm care they had informed by the letter to the S.P. C.B.I., in
the information equired and specifically stated that medicine shown at
serial number 2 to 60 in exhibit 38/97 and others were never supplied
by his company.
161. PW 126 Avinash Chandra Arora, is an officer of Pfizer
Ltd. Company situated at Bombay, he has informed to the S.P. C.B.I
through his letter that that the medicine shown in Ext 38/163 to 38/178
and stated that the 33 and 49 supply-order shown to be made by Pfizer
company were never supplied by the firm
162. PW 127 Tez Kumar Baitha was TVO in AHD, he has
come to say that in the 94-95 he was posted as BAHO and in a meeting
the SAHO directed him to sign some papers which were shown as receipt
and threaten that it is order of DAHO (A-!)
163. PW 128 Abdull Wase was posted as BAHO in the
district, he has also come to say that A1 had called and threatened him
to put his signatures upon the receipts of the medicines and feed supply.
164. PW 129 Dr. Kuldip Tirkey was working as the BAHO, he
has also come to say that his signatures were obtained under coercion
165. PW 130 Dr. Ajay Kumar was posted as BAHO, he has
also stated in the manner of PW 129

27

Part II - Synopsis of Oral & Documentary Evidence


166. PW 131 Praveen Kumar was working as TVO he has
also made similar statements if giving receipts for medicines which were
never supplied
167. PW 132 Girish Prashad was working as BAHO he has
also given similar statements
168. PW 133 Dr. Bipin Bihari Mahta, he has come to say
that usually they were giving receipts after supply of medicine but on 4-5
occasions, he was forced to give fake receipts
169. PW 134 Bhartendu Prasad was TVO has also given
similar statements
170. PW 135 Dinbandhu Gupta was Posted as TVO has
stated that A1 thetened him variously for giving fake receipts of medicine
which were never supplied
171. PW 136 Suman Kumar Toppo has specifically state
stated that he was forced to give fake receipts of GNC and Yellow Maize
without actually being supplied of the articles
172. PW 137 Ramakant Bhagat was working as BAHO he
also stated regarding fake receipts issued by him under duress and
coercion.
173. PW 138 Dr. Newton Tirkey was working as TVO has
also stated as the receipt of supply of medicine was made by him without
the actual supply
174. PW 139 Imam Zaninul Abdin was working as BAHO has
stated that in the year 1993, when A1 asked him to give fake receipt, he
said to him that no scheme regarding cattle feed is continuing in his
block then A1 forced him to give the receipts, similar receipts were given
by him in the year 1994-95.

28

Part II - Synopsis of Oral & Documentary Evidence


175. PW 140 Dr. Shidarth Kumar Jaiswal was working as
Assistant Poultry sale purchase officer he has also stated that A1 had
obtained fake receipts for medicines and feed under duress and coercion.
176. PW 141 Dr. Ramashesra Singh who was working as
BAHO has also given similar statement.
177. PW 142 Dr. Ferooz Akthar working as TVO has given
similar statement.
178. PW 143 Dr. Kaladhar Prasad working as BAHO, he has
stated regarding threatening by A1. The stock register prepared by him
as exhibit 47/22 has been brought on record for showing that the said
medicines were never supplied and it was never entered in the stock
register
179. PW 144 Dr. Manoj Kumar Prasd was working as BAHO
who has sated that he was forced to give receipts for GNC yellow Maize
and medicines without actual supply the stock register exhibit 47/23
has been brought in corroboration of his statement and the list of
medicine in exhibit 57 series has been brought to compare with
180. PW 145 Arun kumar Parikh was working as General
Manager Legal in Health Care Limited Cadilla at Ahmadabad, he has
replied to the query of S.P. CBI by EXT 18/238
181. PW 146 Dr. Rambali Kumar working as BAHO has
stated that when the medicines shown in the receipts were not supplied
to him, he complained to A1 , who did not give any heed to the complain,
he has brought on record Ext 47/24,the stock register for saying that
veterinary medicines were never supplied to him
182. PW 147 Dr. Narendra Singh, BAHO has stated that
under various threatening fake receipts were given by him, he has

29

Part II - Synopsis of Oral & Documentary Evidence


specifically stated that govt never ordered for free supply of feed while he
was posted as Rajnagar Block. He has stated that the medicines shown
in the fake receipts were not entered in the stock register as the
medicines were never supplied to him.
183. PW 148, Dr. Sanjay was posted as Assistant Pig
Development Officer, in the period. He has also stated that the period
1993-94 and 1994-95 A-1 had obtained fake receipts for supply of yellow
maize and medicines under threatening. He has stated that as the
articles was never supplied it was not entered into stock register. This
PW has also stated that during the period while he was posted at
Chakardharpur, neither the feed nor the medicines were supplied to his
office under MESSO Scheme.
184. PW 149 Ram Bali Jha was stock clerk in the Saraikela
Cattle Farm, he was assigned a duty to distribute feed and fodder to the
Pashudhan Sahayak for distribution. He has stated that during the
period of 1994-95 in Saraikela Cattle firm there were 240-250 cows,
buffaloes and their calves and for whom a daily feed of G.N.C 1 to 2
quintal, Chokker two to three quintals and fodder ten to twelve quintals
was required, at that time Dr. Dorai A-5 was the Manager of the firm. He
has further stated that whatever the feed and fodder were supplied
during the period it was entered into the stock register and sometimes
such entry were also left and such entries were being made without
actual supply at the order of A-5. He has brought on record the Ext
47/26 for saying that in the period of 1.4.1994 to 22.12.1994, and from
1.4.1994 to 31.8.1994 eight quintals of maize have been shown to the
distributed (Ext 47/27). He has specifically stated that this figure is the
exaggerated figure and no such distribution was made. This PW has
brought Ext 47/28, Ext 47/29 to Ext 47/36 the different registers filled up
by A -5, he has stated that no such articles was ever received in the stock.

30

Part II - Synopsis of Oral & Documentary Evidence


185. PW 150 Krishna Kant Kumar was T.V.O in the District.
He has stated that in the period 1990-1995 there was no scheme for free
feed distribution from his area. He has further stated that at the
threatening of A-9 and others fake entry in the register were made by
him.
186. PW 151 Dr. Sudeep Kumar Sinha was posted as
B.A.H.O and he resigned in 1997. He has stated regarding the
threatening of DAHO A-1 for giving fake receipts. He has also stated that
there was no scheme of free cattle, feed, poultry feed in the area and
under various threatening A-1 received fake receipts from him. The stock
register Ext 47/38 has been brought by him for saying that as the
articles were not supplied it was not entered into the stock register.
187. PW 152 Rajender Baitha, was posted as S.A.H.O. He
has also come to say that fake receipts were obtained by A-1 without
making any actual supply of the medicines.
188. PW 153 Ravindra Nath Tiwari was Judicial Magiatrate
1st class and he recorded statements u/s 164 Cr.P.C which have been
brought as 51/2 to 51/10.
189. PW 154 Dr. Ishwar Deo Narayan Chaturwedi was
posted as B.A.H.O in the period. He has brought on the record Ext
47/39, the stock register of the medicines. He has stated that S.A.H.O
and B.A.H.O used to threaten him for giving false receipts of feed and
medicines which never supplied to him.
190. PW 155 Dr. Arvind Kumar Giri was posted as T.V.O in
the District. He has also given similar statements for non supply of feed
and medicine and obtaining the fake receipts.
191. PW 156 Aerial Topno was posted as Technical Assistant
in the poultry firm. He has stated that in the period 1500 big chicks, 500

31

Part II - Synopsis of Oral & Documentary Evidence


small chicks were kept in the firm and for preparing their feed yellow
maize, G.N.C, Chokkar, salt, Shellgritt and mineral was required and for
preparing one quintal of feed 40 kg of yellow maize, 35 Kg. G.N.C 5kg
chokker, half Kg salt and other articles was required. This PW has stated
that there were five godowns in the poultry firm and in four of it feed
were being kept and in one of the godowns pesticides were kept. He has
stated regarding the requirement of the feed by the birds.
192. PW 157 Sadan Chandra Modak was Superintending
Engineer Civil, in whose presence the specimen signature of accused
persons namely A-10, A-29 and other accused persons were taken which
have been brought in Ext 58 series.
193. PW 158 Vhuwan Chandra Joshi was posted as
receptionist in the hotel Akshay palace Karolbag New Delhi. He has
stated that one hotel Solati is also situated to nearby to this hotel. The
C.B.I had seized some documents and visitors etc from these hotels, the
seizure list has been marked Ext 26/31 and the register and the bill
books have been marked as Ext 20/4 to 20/7. The carbon copy of the
guest register has been brought as Ext 22/20 to 22/31. He has come to
say and point, out towards different exhibits for saying that all the
bookings were made at the request of accused Vijay Kumar Mallik A-38
in both the hotels.
194. PW 159 Gyan Chand Bansal was head Accountant in
the said Hotel Swati. He has come to say that both the hotels are two
star hotels and the entries in the register are duly made by the
receptionist.
195. PW 160 is the D.G.M Finance of Hotel Marina. A four
Star hotel at Connaught Circus, New Delhi. The seizure list by the CBI
has been marked as Ext 26/317 and the guest registration card in the

32

Part II - Synopsis of Oral & Documentary Evidence


name of T.M Prasad A-29 has been marked as Ext 19/56 for whom four
rooms have been said to be allotted. Similar other guest cards have been
proved by the PW and it has been shown to be duly booked by accused
Vijay Kumar Mallik A-38.
196. PW 161 Dr. Gaur Gopal Palit was Assistant Director
Poultry (Marketing). He has stated that from his center only technical
advice was being given to the farmers and, there was no scheme of the
Government for the free supply of feed, medicine and instruments.
197. PW 162 Narsingh Rao Babu Rao Sindhe was business
manager in Animal Health Care Division of Ranbaxy Laboratory, the CBI
had requisitioned from the company which was replied by the company
by its letter Ext 18/241. He has stated that in the year 1993-94 the only
supply and stock register for Government supply and institutional office
was M/s Samarpan Veterinary and none else was stockiest of his
company. He has specifically stated that in the period 1993-95 his
company did not supply any medicine for the use of the Government of
Bihar.
198.

PW

163

Tapas

Mukherjee

JMFC

had

recorded

statement of witness Jairam Prasad Verma u/s 164 Cr.P.C.


199. PW 164 Prabhunath Singh the then J.M 1 st Class had
recorded statement u/s 164 Cr.P.C.
200. PW 165 Balbinder Singh was receptionist in Hotel
White House, Karaolbag, New Delhi. The CBI had prepared seizure memo
of the documents from the hotels and three registers of the hotels Ext
20/12 to 20/14 have been brought on the record. He has brought carbon
copy of the bills prepared in the name of the persons as Ext 22/37 to
22/56. This PW has stated that all the payments were made by the
accused Vijay Mallik (A-38).

33

Part II - Synopsis of Oral & Documentary Evidence


201. PW 166 Balbinder singh was engaged in the taxi
transport business in the name and style of Doaba Taxi Services. He
has also stated that accused A-38 used to engage his taxi for his guest A1 and others and in the period 1994-95 alone an amount of Rs. 70,000/was paid by A-38 for taxi fair used by A-1 and others.
202. PW 167 Kamla Kant Singh was posted as Assistant
Project Officer. He has stated that the instruments of artificial
insemination were seldom supplied to his unit.
203. PW 168 Dr. Nirmal Kumar Sen was posted in Pig
Development Project as Project Officer. He has also come to say that
accused persons A-1, A-4 and others used to take fake receipts from
them under life threat, transfer and other threatenings.
204. PW 169 Rajkishore Singh was J.M. 1 st class and he has
recorded statement of witnesses which have been marked as Ext 51/37
to 51/39.
205. PW 170 Ravinder Kumar Chhabar Superintendent
Central Excise had informed the CBI through its letter Ext 18/244
(relating to M/s Asian Breeders A-42).
206. PW 171 Pradip Kaul Jalali was posted as Director
Central Vigilance Commission in the period. He has stated that the
Honble M.P Sri Ram Sharan Yadav had sent a letter dated 11.7.1993
regarding corruption and scam in AHD Bihar which was duly forwarded
to the Chief Secretary, Bihar Government though its letter Ext 18/245
207. PW 172 Rakesh Kumar Gulati was working as Inspector
in the period Superintendent Central Excise and Custom. He has proved
the letter of the Department as Ext 56/2 to 56/5 and stating regarding
clearance of the duty paid in the firm M/s Angel Medichem (not an
accused in this case).

34

Part II - Synopsis of Oral & Documentary Evidence


208. PW 173 Indu Bhushan Pathak was posted as Joint
Secretary and Additional Secretary in the AHD during the period. He has
brought file No 1 160/93 of the AHD by which the said letter (brought
by PW 171) was received in the office of Chief Secretary Bihar
Government and it was forwarded to the AHD and the endorsement has
been marked as Ext 18/245, it has been shown to be endorsed by the
then AHD Secretary (A-15) on 7.8.1993. He has further stated that the
file was moved before the Honble Minister of the AHD for sanction of
enquiry and the note of the officer has been marked as Ext 18/246, it
was endorsed by A-15 to the Honble Minister (A-17, since dead). It was
again moved before A-19 (since dead) the Cabinet Minister.
209. PW 174 Narendra Prasad Singh was Deputy Director in
the AHD and mainly doing with the establishment work i.e transfer
posting, promotion etc. He has brought on record Ext 38/270, the file
relating to the extension of the service of S.B Sinha (A-8). He has stated
that the file moved with a letter of Dr. Jagarnnath Mishra (A-18) and
order dated 7.12.1993 was passed by A-20 Lalu Prasad. The then Chief
Minister A-20 had ordered to place the file through the AHD accordingly
it moved through the Honble Minister AHD and it was brought before A11, the Director AHD and after that to this PW. It has been stated that
after the noting of the office it was again placed before A-11 for obtaining
the order of State Minister, Cabinet Minister and the Chief Minister. The
file was placed before A-15 on 14.12.1993 which was marked for the
minister on 18.12.1993. The State Minister A-17 forwarded to the A-19
on the same day and it was brought before the A-20 on 30.12.1993, on
the same day after crossing several channels of Cabinet Minister, State
Minister, Secretary etc. came before the A-11 and without obtaining the
approval of Finance/Cabinet A-8 was directed to continue his service.
Accordingly a letter was issued by A-15 on 31.12.1993 itself and it was

35

Part II - Synopsis of Oral & Documentary Evidence


sent to Finance Department on 05.01.1994. The Finance Department did
not agree with the extension of the service and the file was sent to A-20
who was Finance -Minister as well and the A-20 directed to approve the
extension of the service. He has stated that without getting any approval
of the Cabinet A-8 continued his service from 01.01.1994 to 31.12.1994,
and also that even vigilance clearance was not taken. This PW has also
brought the Ext 38/271, this file relates to transfer and other matters
with regard to accused B.N Sharma A-1. It has been stated that at the
recommendation of M.L.A Rajo Singh (an accused in supplementary case
since dead) A-20 issued a buff sheet for staying the transfer of the
accused B.N Sharma. The stay of the transfer of the B.N. Sharma, the
accused persons namely A-15, A-17 and A-16 had given clear consent.
The letter given by the chief whip of the Congress Rajo singh at his letter
head addressed to the chief- Minister upon which A-20 passed an order
and stayed the transfer order, and the order No 518 dated 28.7.1993 was
issued and it was duly informed to A- 11 and A-15 that the stay has been
made. It has been stated that in the file A-17, A-16 and A-11 had
endorsed for the stay. This PW has also brought Ext 38/272 which
relates to extension of service to A-25 (who turned approver), the
extension of service of A-25 was made at the strong recommendation of
A-13, who was the then Chairman PAC, at his address A-20 had
endorsed the file to the AHD which was placed before A-17, A-19 and
ultimately to A-20 who made an endorsement on 29.2.1994. The file was
sent to A-11 then it came to A-15. The finance department made
objection but it was approved by the Finance Minister Cum Chief
Minister (A-20).
210. This PW has also brought Ext 38/276 which relates to
seniority dispute between A-11 and others and the matter was brought
up to the Hon'ble Apex Court. It has been stated that during the

36

Part II - Synopsis of Oral & Documentary Evidence


pendency of the matter in the Hon'ble High Court Patna, A-20 had given
two letters to the then Chief-Minister in favour of A-11. The Hon'ble High
Court decided in favour of Radhy Shyam Sharma which was upheld by
the Apex Court but in the mean time A-11 worked as Senior and the said
Radhy Shyam Sharma retired. The attention of the witness has been
drawn towards the fact that he had also endorsed the ground of
extension of A-8. In his cross-examination para 25 he has admitted that
in other matters regarding extension vigilance clearance was not taken.
The learned counsel for the A-20 has drawn my attention towards the
fact that on the basis of the buff sheet a file was opened which was
required to be placed before the Chief Minister, but it was not placed
before the A-20 (cross-examination para 27). it has been stated that
some other persons were also given extension on the same ground.
211. PW 175 Phul Jha was posted in Bihar Legislative
Assembly PAC as Section Officer. In his earlier statements he has stated
regarding the manner of functioning of the PAC, subsequently he has
been declared hostile by the prosecution as he detracted from his earlier
statements recorded u/s 164 Cr.P.C, however he has proved the seizure
list made by the CBI in Ext 40/1 to 40/7. He has stated that his
statements before the Magistrate was under duress, though he did not
make any complain before the learned Judicial Magistrate.
212. PW 176 Phinindra Narayan Sinha was posted in
Cabinet Vigilance Department as Deputy S.P. He has stated that a
complaint regarding irregularities and purchase of articles of AHD was
entrusted to him and after the inquiry he lodged an FIR which has been
marked as Ext 44/A. It has been stated that 13 persons were named in
the FIR for cheating, forged and financial irregularities and he reported
that in AHD a Mafiosi is working.

37

Part II - Synopsis of Oral & Documentary Evidence


213. PW 177 Ravi Shankar Kumar Sinha was working as
Registrar in Institutional Finance Government of Bihar. He has stated
regarding the file Ext 38/270 which was initiated at the letter of A-18
addressed to A-20 and it has been duly endorsed by A-19. He has proved
the file as Ext 18/227. The file relates to extension of the services of A-8.
PW 178 Dharmraj Pandey was working in the Finance Department. He is
also a witness on the said Ext 38/270 relating to extension of service of
A-8. It has been stated that for extension of service approval of Finance
Department was required. He has proved his noting Ext 18/248 for
saying that he disapproved the extension of A-8. He has also been
confronted with Ext 38/272 which relates to extension of file of R.K. Das
A-25 and his noting has been marked as Ext 18/249. The attention of
the witness has been withdrawn towards the fact that A-14 had
disagreed with the extension of service of R.K. Das as he had already
superannuated and AFC of the Finance Department had disagreed with
the extension. He has stated that A-14 made an endorsement that
consent of the Chief Minister should be taken on the matter.
214. PW 179 Ramyatan Singh has also been brought on Ext
38/271 regarding stay of transfer of A-1 as the file initiated at the letter
of accused Rajo Singh addressed to the Chief Minister. He has stated
that a note was given to him (Ext 18/250) that as the matter is pending
against A-1 in PAC, but in the light of note of the Chief Whip of the
opposition some order be obtained by the Government. He has stated in
cross-examination para 7 at the question of accused Lalu Prasad that
the pendency of the matter in PAC was written on behalf of the file itself.
The attention of the witness has been drawn towards the fact that the
Cabinet Secretariat of the Bihar Government had issued a letter in the
year 1991 that no order will be passed without proper order in the file
itself.

38

Part II - Synopsis of Oral & Documentary Evidence


215. PW 180 Arun Kumar Prasad Yadav was posted as
Section Officer in Personal and Administrative Department of the Bihar
Government. He has stated regarding Executive Business Rules. It has
been stated that as per the prevailing circular, the matter of defalcation,
a misappropriation or embezzlement was required to be examined by the
Finance Department. The circular of the Finance Department has been
brought on the record as Ext 59. As per the circular after the
superannuation a government servant cannot service even for a day.
216. PW 181 Krishna Pandit was post man in Secretariat
post-office. He has been brought for saying that registered letter No 2646
dated 23.3.1993 was received in the AHD as Ext 60.
217. PW 182 Nagina Thakur has also come to say that letter
No 3956 dated 16.11.1994, letter no 721 dated 6.6.1995 was received in
the AHD through Ext 60/1 and 60/2.
218. PW183 Ram Jivan Singh Hon'ble Member of Parliament
was Hon'ble Cabinet Minister in Bihar Government and he had taken
oath of office on 14.3.1990. He was in-charge Minister of Agriculture,
Fisheries and Cooperative. He has brought on record file no 124/92
which is audit report with regard to AHD. He has stated that in this file
marked as Ext 38/278, a letter of DAG (INW) addressed to Regional
Development Commissioner has reported regarding irregularities in sell
purchase of animals and fodder in the AHD, the then Secretary AHD
asked the R.D (A-9) to enquire into the matter and submit a report to
which A-9 directed the Assistant Director to inquire into the matter. The
letter no 6490 dated 31.6.1990 has been brought for saying that R.D
AHD South Chhotanagpur informed the Secretary AHD regarding firm
M/s Satyender Construction Co. Ranchi that the number by which
transportation of cattle and fodder has been said to be are actually not

39

Part II - Synopsis of Oral & Documentary Evidence


trucks, subsequently it was reported that the numbers were correct but
the wrong symbols were given. This PW has further stated that being not
satisfied some more inquires were ordered to be made subsequently the
matter was ordered to drop at the report of A 56 the then AHD Secretary
and A-11, he has further stated that when the file was brought before
him he did not agree with the note and wanted to get the matter
enquired by the CBI and he gave a detailed note dated 18.9.1990, it was
sent to A-20 but the A- 20 never discussed the matter with him and no
inquiry was made. The attention of the PW has been brought towards
notes of the then Chief Minister who had agreed for vigilance inquiry by
his note dated 18.11.1990, it has been stated by the prosecution that
due to

recalcitrant behaviour of this minister he was immediately

removed from the post of minister.


219. PW 184 Bidhu Bhushan Dwevdi was Inspector of Police
in Vigilance Office Ranchi. He has stated that after going through the
news paper regarding raid of income tax at the officials of the AHD and
suppliers, he informed the cell to the D.G Vigilance. He submitted two
reports to the D.G Vigilance. It has been stated that as the matter related
to the Chief Minister and others. He subsequently filed the report on
27.5.1992 (both the reports Ext 18/151 and 18/252), the D.G Vigilance
made an endorsement but no inquiry was made by the vigilance. He met
the then vigilance D.P Ojha and again submitted a report but of no avail.
220. PW 185 Vijay Kumar was posted as Inspector Postoffice and he has proved the seizure list as Ext 36/323 and some other
documents which related to receiving of the letters with AHD.
221. PW 186 Naraina Ganguly was working an American
Express Calcutta from where some documents were seized by the CBI.
He has brought on record as Ext 62 and others for saying that American
dollars were issued at the behest of approver Dipesh Chandak.

40

Part II - Synopsis of Oral & Documentary Evidence


222. PW 187 Arun Kumar Sinha was Senior Accounts Officer
in telephone office. He has brought on record the details of the print out
of telephone no 501500 for the period 16.7.1993 to 15.5.1996, the print
out has been marked as Ext 63. The details of the print out of telephone
no 307832 in the name of Md. Sayeed has been brought as Ext 63/1.
This PW has also brought subscriber card of telephone number 306505,
502555,205907, 502555 in the name of A-8, A-53 A-8 which have been
marked as Ext 63/2 to 63/5. Similarly he has brought call-details of
other telephone numbers which have been marked as Ext 64 to 68.The
prosecution has brought the telephone details for saying that A-20 was
having a proximate relationship with the AHD scam king pin A-8 and the
suppliers as well.
223. PW 188 Arun Kumar Raina was posted as Deputy
Director in 10th Finance Commission. It has been stated that Finance
Commission had directed him to obtain receipts of expenditure and after
obtaining such statements from Bihar it was marked to concerned officer
Mr. S.S Puri. He has brought on record the file of commission relating to
Bihar marked as Ext 38/279. The actual expenditure of 1993-94 and
estimated expenditure of 1994-95 has been brought on record and a
forecast from the period from 1995-96 and 1999-2000 has been brought
on record. It has been stated that in the Animal Husbandry 2403 ,the
expenditure for the year 1990-91 has been shown as 72.29 crores and
1992-93 143.25 crores in 1991-92 106.06 crores and in the budget
estimate on 1993-94 it has been shown as 62.41 crores and in 1993-94
the latest estimate has been shown as 169.24 crore. The book was
handed over to the CBI and the first three pages has been proved on
behalf of the defence as Ext J.
224. PW 189 Ratish Chandra Jha was secretary to A.G
Patna. The CBI has seized some documents and a seizure list was

41

Part II - Synopsis of Oral & Documentary Evidence


prepared and the signatures thereupon have been marked as Ext 26/329
and 26/330. He has brought on record Ext 69, the letter given by the
Audit Officer A.G Ranchi by which it has been stated that all the
documents have been handed over to the PAC, by another letter 69/1 the
A-1 informed that the PAC has yet not returned the document. This PW
has also brought on record the report of CAG of India which was sent to
Bihar Legislative Assembly on 23 rd July 1996. The report has been
marked as ext 70. It has been stated that after submission of the report
it becomes a public document. He has stated that letter dated 4 th
December 1996 was sent by Principal Director of Audit and Economic
Service Ministry New Delhi as the original could not be brought it has
been marked for identification only. He has further brought Ext 26/331
and 26/332, the signature at seizure list upon the seizure of the CBI.
225. PW 190 Rajeev Kumar is the proprietor of the firm
Sanghmitra Travel Agency engaged in booking of tickets of Indian
Airlines, he has stated that the Airlines used to give blank tickets in lieu
of Bank-Guarantee, he came in contact of A-29 (Tripurari Mohan Prasad)
proprietor of M/s Baba Chemicals of Sri Krishnapuri Boring Road, Patna
and his employees who used to book tickets and payment was being
made by cash or cheque. He has stated that separate ledger was being
maintained for different clients. This PW has brought counterfoils of
tickets as Ext 71 to 71/118 on record, these tickets have been purchased
by the firm M/s Baba Chemicals, the registers as Ext 72 & 72/1, 73 to
73/2, the bill-books as Ext 75 to 75/12,and the dues register as Ext-74.
It has been stated that M/s Mastrin Pharmaceuticals, M/s Bihar Surgico
Medico Agency and M/s Samarpan Veterinary Enterprises also belongs
to Tripurari Mohan Prasad. He has specifically stated that persons who
traveled on these tickets never came to his office. He has replied in crossexamination that such tickets were being booked on telephone, but

42

Part II - Synopsis of Oral & Documentary Evidence


admitted in cross-examination, para 19 that for Ext 71/14 the payment
was made by Premchandra Mishra.
226. PW 191 Birendra Kant Thakur, the then Director
Institutional Finance & Programme Implementation the agency for
implementation of 20 Point Programme, the Chief-Minister being at the
top used to nominate Vice Chairman for the Distt Unit. He has brought
on record the notification by which the accused A-53 has been
nominated the vice- chairman of the Ranchi Distt, the letter has been
marked Ext 18/256 and notification as Ext 59/1, the entire file as Ext
38/280, which shows that the it was duly brought before the A-20, who
has endorsed the name of the accused A-53 for being nominated as ViceChairman at the state level with entitlement of the facilities of StateMinister. He has further clarified that in the order of the Chief-Minister,
it was Dayanand Kashyap while in the notification it is Dayanand Prasd
Kashyap. He has replied in cross-examination that Lalu Prasad wrote
Dayanand after cutting Dindayal, though in different ink.
227. PW 192 Shah Nawaz Khan was CBI inspector in the
period, he conducted a search at the house of Adit Jordar, the search-list
has been proved as Ext 76, in continuance the search was made at her
factory of M/S Surgico Manufacturing Company and the list is Ext 76/1.
228. PW 193 was inspector CBI who conducted a raid at the
house of Sajal Chakravarty (since discharged), the seizure-list has been
proved as Ext 76/2.
229. PW 194 Manohar lal Chauhan was sales officer in
Alembic chemicals works Co. Ltd. The company has replied the query of
the CBI through its letter EXT. 18/257. He has been cross-examined by
accused person namely A-29, A-30 and A-31.
230. PW 195 R.K Das (Approver) has stated regarding the
nexus of supplier, politicians, the Ministers and Chief Minister himself,

43

Part II - Synopsis of Oral & Documentary Evidence


IAS Bureaucrats and AHD officials in negotiating the scam. He was
posted as Administrative officer in AHD. The CBI has brought a case that
the politician were in hand and gloves with the AHD officials in making
the scam successful. He has stated that A-13, the then chairman of PAC
had endorsed his name for extension of service, he has stated in detail as
to how A-8 S.B Sinha was the king-pin of the scam and with the help of
politicians, he used to stage-manage his transfer, posting, promotion,
allotments and even extension of service. This PW has stated that the
Government of India had brought MESSO Scheme for uplift of Tribals
which started in the year 1977-78, and due to the scheme there was
huge flow of fund in Ranchi( South Chotanagpur Division) . He was
enjoying close proximity with the then Chief Minister Lalu Prasad and
his predecessor Chief Minister Dr. Jagarnath Mishra. He has stated that
accused RK Rana(A-22) (Veterinary doctor by profession) was residing in
premises of Bihar veterinary college where the accused Lalu Prasad
Yadav was also residing and all these persons had developed proximity
with AHD King-Pin Dr. S.B Sinha. He has also stated regarding accused
A-11, and the entire procedure of the scam. It has been stated that SB
Sinha was managing politicians, since the time of assembly election and
he used to help the politicians by paying them hefty amount. It has been
stated that accused Lalu Prasad Yadav and Dr. RK Rana were in visiting
terms with SB Sinha and on one occasion an amount of Rs. 5 lacs was
paid to accused Lalu Prasad, he has also paid the same amount to
Ramshundar Das and Raghunath Jha with a premonition that whoever
be the winner he will be his own man. He has narrated the entire story
as to how A-10 Braj Bhushan Prasad was taken in trap by the accused
SB Sinha and he started issuing force allotment letter as the son of A-10
was given an appointment in class III post with the help of A-8. It has
been stated that after coming over the vigilance case no 34/90 the
influence of A-20 increased many fold and A-8 started paying money

44

Part II - Synopsis of Oral & Documentary Evidence


even in several boxes. It has been stated that accused RK Rana used to
take money on behalf of accused Lalu Prasad and by the money he
constructed a big house at Patna at his village and even at Delhi. A-26,
the approver had given him Contessa Car. This witness has stated in
detail as to how the ministers, bureaucrats,politicians and suppliers
were pinned in unison by accused SB Sinha for the success of the scam.
The matter was brought to the notice of bureaucrats and politician but
with the connivance of the king-pin they were not taking any action. He
has stated as to how A-14,A-15 were managed by the king-pin, as the
evidence of the approver is to be read with firm corroboration of other
material evidence, it will be read by me time to time at the time of
discussion of the evidence with regard to the particular accused.
231. PW 196 Dipesh Chandak A-26 (Approver) has narrated
the manner in which the scam was being pioneered by the kingpin,A-8,
S.B Sinha ,who had kept the suppliers, AHD officials, politicians,
ministers, Chief Ministers, top bureaucrats in his pocket and all of them
had formed nexus in draining the public money, the kingpin was making
a huge money and this approver along-with other suppliers and the
entire nexus were minting money as per their convenience. I have
considered the evidential value of the approvers evidence hence evidence
of this PW will be discussed time to time after getting corroboration.
232. PW 197 Deepak Kumar was Director of Anjey Medicam
India Pvt. Ltd at Delhi and the firm is engaged in manufacturing of Vet
medicines feed supplements for animals and human medicines also. Ravi
Sinha son of said S.B Sinha was its director. He has state that the firm
used to supply medicines to AHD Bihar. It has been stated that Dr. S.B
Sinha himself used to bring the orders of supply in crores but the
articles were either not supplied or supplied in very little quantity. It has
been stated that the accused S.B Sinha and his son had amassed huge

45

Part II - Synopsis of Oral & Documentary Evidence


immovable property at various places like Delhi Ranchi and Patna and
others.
233. PW 198 Yaswant Sahay was SAHO, Chaibasa and he
was looking after Veterinary Hospitals and 17-18 dispensaries at the
AHD. He has come to say that in the year 1994-95 no requisition of
medicine or feed was given by him and the DAHO used to take fake
receipts for supply of medicine and feed without making actual supply
under various threats.
234. PW 199 Dr. Shashi Kumar Singh was veterinary doctor
and he was posted in the period in the office of R.D AHD Ranchi. He
used to accompany A-8 on his visit to Patna and other places. He has
stated that A-8 was having very high connections with senior politicians,
bureaucrats and others. They used to stay at Patna in hotel and A-10
B.B. Prasad budget officer was called there who was putting his
signature on the allotment letters prepared by A-8 and which was
distributed to different D.D.O by A-8 himself. He has further stated that
A-8 was having very proximate relationship with A-22 and through him
A-20 and A-20 used to take money through A-22. The Ministers of AHD
namely A-16, A-17 and A-19 were also introduced by A-22. He claims to
be an eye witness that ministers were paid money by A-8. It has been
stated that A-29 was providing vehicles for them and the packet of
money was delivered to A-17 by himself. It has been stated that in the
period 1993-94 money was given to A-12 by A-8 in his presence.
Similarly packet of money was given to A-18, Dr. Jagarnath Mishra and
the fund was being raised by A-8 from different big suppliers like A-38
and others. It has been stated that accused Lalu Prasad (A20) and his
P.A were taking money from A-8. A-8 used to meet A-13 the then
Chairman to the PAC for whom A-8 one lac kept in a vehicle.

46

Part II - Synopsis of Oral & Documentary Evidence


235. PW 200 Dr. Ram Nath Ram the then SAHO AHD, he
has also stated that A-1 used to take fake receipts for supply of
medicines etc without making any such supply under threat of transfer
suspension and dismissal etc.
236. PW 201, Dr Brajesh Singh was T.V.O in the period. He
has stated that only a few medicines were supplied to the dispensaries
and the DAHO (A-1) used to take fake receipts without making any
supply of the medicines.
237. PW 202 Braj Kishore Pathak was examined under 164
Cr.P.C
238. PW 203, Dr. Manoranjan Prasad Singh has been
brought as an expert evidence for artificial insemination. He has stated
that the process of keeping the instruments for insemination and the
gun said to be used for years. This PW has been brought by the
prosecution for saying that gun said to be supplied were actually not
required for artificial insemination.
239. PW 204, Sayeed Tanveer Ahmad was the proprietor of
Patliputra Travels Agency at Patna. He has stated that carbon copy of the
air tickets were seized by the CBI which have been proved as Ext 71/119
to 71/275.
240. PW 205, Devanand Sinha was assistant in AHD
directorate, he has brought on record a file of the AHD which routed
through A-11 and A-12 , by it A-12 sent an explanation to the AG by
letter no1059 dated 12.2.96,the AG again sent a letter which was
brought before A-12,letter of the Finance Department was brought which
was replied, the entire file has been marked Ext 38/283.
241. PW 206, Keshri Kishore Srivastava, was Joint-Director
in AHD Patna and during his tenure he was dealing with files of the

47

Part II - Synopsis of Oral & Documentary Evidence


Purchase-Committee, he has stated that in the year 1991 a tender was
made for purchase of medicines, in 1992 there was a tender for purchase
of instruments, and no tender for feed was made. He has brought on
record the file Ext 38/284,which was routed through A-53 and A-11 and
deals with purchase of medicines, Ext 38/285 is continued file which
relates to tender by medicine manufacturing companies. He has brought
on the record the gazette notification of the government, in which it has
been stated regarding Financial Power for purchasing food, feed ,and
medicines etc. It has been stated that DAHO will have a ceiling of Rs
5000,RD a ceiling of Rs 15000, it has been marked Ext 18/258.He has
replied to the Ld Counsel for accused Lalu Pd. that in 38/284 A-20 had
given a note that in every Purchase-Committee officials from vigilance
and Finance should be included and also that the file was not sent to
Lalu Pd. in second time.
242. PW 207, Sitaram Pd was engaged as Private Secy to
Principal Secy, he has brought on record the Prosecution-Sanction
against A-16 & A-17 as Ext 86,for A-23- 86/1,for A-14 -86/2,A-6
-86/3,for A-20 -86/4,A-18 -86/5.
243. PW 208, Silvester Kachhap was given the charge of
investigation by the Chaibasa police,and he made a preliminary
investigation.
244. PW 209, Jairam Pd Verma was Traffic Supttdt of Indian
Airlines. He has stated that the accused A-29,used to purchase air
tickets for A-8,S.K.Singh,A-11,A-53,A-15 and other politicians, after
being proximate to A-8,at his advice his son Rajesh opened two firms as
J.P. Enterprises & S.K. Enterprises and after it A-8 also used to get airtickets for S.K. Singh, A-22,A-25,A-12,A-53,A-9,D.S.Mukhopadhya and
others. He has stated that during tenure of A-20 as Chief-Minister the

48

Part II - Synopsis of Oral & Documentary Evidence


tickets by cash and was being purchased through A-22,and the credit
was being arranged through travel-agencies and it was being paid by A-8
and his son who had become a supplier in the AHD.
245. PW 210 Shyam Shankar Dubey was working as Deputy
Secretary Finance Department of Bihar Government during the period of
1994-1999 he was working in Section 4, 5 and 3 of the Finance
Department. It has been stated that Section 4 of the office was dealing
with Financial Rule, Financial Code and Advisory work of the
Department while Section 5 was dealing with audit objection raised by
the A.G against other Departments. The Finance Department was also
dealing with the work of placing A.G Report Honble House of the
Legislative Assembly and preparation of budget. He has brought on
record Ext 38/287 the file dealing with CAG report for the year ending
31st March 1989, the said report of the year 1988-89 was received in the
Finance Department on 8.11.1993 and it was placed before the Honble
House at that time A-20 was the Chief Minister of Bihar. Similarly the
CAG report of the year 1989-90 as contained in file Ext 38/288 was also
placed before the chief Minister on 13.12.1994 and it was placed before
the Honble House. The attention of the witness by the learned defence
counsel has been drawn towards Ext-E in the file for showing that actual
expenditure of Rs. 51,44,89,665/- was made against actual allotment of
Rs. 42,89,52,750/-. Thus, an excess withdrawal of Rs. 8,65,36,915/was made and additional expenditure of Rs. 1,88,77,192/- has also been
shown to be spent as contingency funds advance. This PW has brought
on record the CAG report for the period ending 31 st March 1991, the file
has been marked as Ext 38/289, it was placed before the Chief Minister
on 19.6.1995. The report was placed before the Honble House of
Legislative Assembly and Legislative Council. Ext 87 which has been
brought by this PW on record with letter of the A.G for appropriation

49

Part II - Synopsis of Oral & Documentary Evidence


Account relating to AHD. It has been stated that against a budget
allotment

of

Rs.

84,20,99,989/-

54,92,38,207/-

was

made

thus

an

actual

expenditure

of

Rs.

an

excess

withdrawal

of

Rs.

29,28,61,782/- was made in the period. Ext 38/290 relates to CAG


report for the year 1991-92, it was seen by the Chief Minister on
26.11.1995 and placed before the Honble House, the A.G report for year
1991-92 for appropriation account regarding AHD has been proved as
Ext 87/1. It has been stated that against a budget allotment of Rs.
59,10,24,144/- an actual expenditure of Rs. 129,82,29,030/-has been
shown thus an excess withdrawal of Rs. 70,72,04,886/- was made by
the AHD, alone in the year 1991-92/- the letters sent by the CAG to the
Bihar Government in this regard has been marked as Ext 87/2. Ext
38/291 is a file relating to CAG report of the year 1992-93, it was seen
by the Chief Minister on 22.12.1995 and accordingly placed before the
Honble House of the Legislative Assembly. The appropriation account
given by the CAG and duly forwarded by the A.G Bihar for the period has
also been brought on record as Ext 87/3. It has been shown that against
a budget allotment of Rs. 66,93,35,120/- an actual expenditure of Rs
158,70,62,755/-

was

made,

thus

and

excess

withdrawal

of

Rs

87,77,27,635/- has been shown. The appropriation account of the year


has been marked as Ext 87/4. The file containing CAG report for the
period 1993-94 has been marked as Ext 38/292. It was seen by the
Chief Minister on 26.11.1995 and accordingly placed before the House.
The letter showing appropriation account for the period 1993-94 marked
as Ext 87/5 has been brought for saying that against actual allotment of
Rs. 74,14,36,274/- an actual expenditure of Rs. 199,17,09,330/- has
been made thus, excess withdrawal by the AHD alone was for Rs.
125,27,03,056/-. Ext 87/6 has been brought for showing the actual and
excess withdrawal and made by all the Departments and for highlighting

50

Part II - Synopsis of Oral & Documentary Evidence


the argument of the prosecution that in comparison to excess withdrawal
made by the other Departments. The said excess withdrawal by the AHD
was shockingly hyperbolic. The A.G. Bihar sent an appropriation account
for period 1994-95 stating therein that as against the allotment for AHD
of Rs. 74,40,19,000/- an actual expenditure of Rs. 245,00,87,251/- has
been made thus an excess withdrawal of Rs. 170,60,68,251/- was made.
The letter of the A.G. has been proved as Ext 87/7 and for making a
comparison of excess withdrawal by all other Departments Ext 87/8 has
been brought. He has brought on record the reply given to the S.P CBI by
the A.G Bihar marked as Ext 18/259.
246. This PW has been parried by the defence counsel for
accused A-14 the then Finance Secretary and he has stated that Ext
38/287 was placed before him on 13.12.1993 but Ext 38/288 was not
placed before him. The attention of the witness has also been drawn
towards Ext E to E/3 and Ext 87 to 87/8 for saying that excess
withdrawals were made by the other Departments also, he has been
parried by the learned defence counsel for the accused Lalu Prasad for
saying that in the said reports the CAG of A.G has not mentioned of
fraudulent withdrawal and only a fact of excess withdrawal has been
given.
247. PW 211, Pramod Kumar Singh was working in AG
Bihar as Assistant AG and DAG. He has explained the process of audit
by the AG,treasury were sending treasury-vouchers and the monthly
expenditure statements to the AG, after a random checks of the vouchers
Annual Financial Statements were prepared and sent to the State-Govt.
In the course of the audit some queries are made to the Secy of the
Department, and on being satisfied it was settled. A report was compiled
including some highlights and sent to CAG,India and after its approval to

51

Part II - Synopsis of Oral & Documentary Evidence


The Governor through the Finance Department. It has been stated that
in monthly Appropriation Account of a Department three columns are
there

showing

Budget,

Expenditure

and

Excess/Savings.

Excess

withdrawal was required to be explained, and if not explained properly it


is sent to the PAC, and recommendation of taking action against such
erring official was to be made. He has stated that the budget allocation to
the department by the House was to be controlled by the HOD, and it is
used to allocate allotment to its subsidiary offices, which are required to
maintain accounts in prescribed format of the finance department. It has
been stated that unless the account statement from such offices comes
to the HOD it will not release the further allotment. The RBI is the
banker of the state government and treasuries are attached to the SBI. It
has been stated that to the channel of RBI, the finance department of the
government gets daily and monthly report of withdrawal. This PW has
brought on record audit report of the CAG for the financial year ending
31st March 1996 and its volume II relates to any AHD Bihar in which the
special audit reports for the years 1993-94,94-95,95-96 and its
expenditure has been shown it has been proved as EXT. 70/1. The PW
has pointed out some irregularities in the withdrawal of AHD and the
attention was drawn towards abnormal high withdrawal for ex. In Jan
1994 total withdrawal of Rs. 24.95 crores, Rs. 18.17 crores related to
AHD similarly in Feb 1994 in total withdrawal of 30.06 crores Rs.22.29
crores was withdrawn for AHD. The attention of the finance department
was drawn towards these heavy withdrawals and accordingly the chief
secretary of the government issued a letter dated 18th February 1994 to
the Finance Secretary and the treasuries but of no avail. He has brought
on record EXT. 38/293, file of the AG in which the attention of the
finance department and the AHD was drawn towards heavy excess
withdrawal. A letter was sent to the SP, CBI informing him through its

52

Part II - Synopsis of Oral & Documentary Evidence


letter EXT. 18/260. The EXT.38/294 brought by this PW is a file with
regard to actual expenditure and proposed budget for the year 1990-91
and 91-92. EXT.38/295 is a file related to budget preparation for the
year 1992-93, file EXT.38/296 relates to letter issued for outstanding to
the treasuries of the Government, EXT.38/297 is also with regard to
correspondences with respect to outstanding treasuries accounts. The
attention of this witness has been drawn towards shortcomings of the AG
in detecting the scam.
248. PW 212 Anand Swaroop Gupta was working as Hand
writing expert in Central Forensic Institute Kolkata. He has brought on
record his expert reports with regard to signatures and handwriting of
accused persons Ravi Kumar Sinha(A-28), A-29,A-31,Anil Kumar Sinha,
Ajay Kumar Sinha, A-33-37, A-26,A-38 and other. The certified copy of
the documents has been marked as EXT.88, signatures on letters in
EXT. 18 series, the report regarding other accused person in EXT. 88
series from 88/1 to 88/5.
249. PW 213 Ram Jee Prasad was assistant Jailor of Beur
jail in the year 1998 in his presence the CBI had obtained special
signature of accused A-7 and others.
250. PW 214 Ram Naryan Singh was posted in Vigilance
Department and in his presence the specimen signatures of A-2 was
taken.
251. PW 215 Sachinath Thakur has come to say that in his
presence specimen signature of A-33 was taken.
252. PW 216 Dhirendra Nath Malakar has come to say that
in his presence the specimen signature of accused Mohd. Tauheed (A-30)
was taken.

53

Part II - Synopsis of Oral & Documentary Evidence


253. PW 217 Ravindar Kumar Singh has come to say that
specimen signature of A-5 was taken before him.
254. PW 218 Vikas Dutta has come to say that in his
presence specimen signatures of accused person namely A-47, A-45,A-46
and A-4 was taken.
255. PW 219 Bhaskar Bose has also come to say that in his
presence that specimen signature of A-50 and A-51 were taken.
256. PW 220 Chandrakishore Mishra an IAS officer was
posted as Director AHD Patna in March 1996, he has come to say that in
the course of investigation the CBI wanted to know as to whether there
was any scheme and its sanction for free supply of food feed and others
for cattle/birds and he replied through EXT. 18/161 that there was no
such scheme. He has also brought on record letter no. 6603 Dated
20.11.1996 along with annexture with regard to AHD which has been
marked as EXT. 18/267 this PW has brought Gazette notification for
saying that the DAHO was having a financial limit of Rs.5 thousand only
for purchase of food/ feed/ medicines etc. the notification has been
proved as EXT. 59/2.
257. PW 221 Dev Kumar Chatterjee has come to say that the
CBI has taken specimen signature of Braj Kishore Agarwal in his
presence.
258. PW 222 Subhash Ram Rao Kunthekar was working in
Wokhard Ltd. A firm engaged in manufacturing of medicine. It has
brought on record EXT. 18/268 which is a reply send to CBI with regard
to its query.
259. PW 223 Sukram Kachhap he was deputed in the CBI
office for typing and he has proved his signature on some document as
EXT. 28/29 and 28/30.

54

Part II - Synopsis of Oral & Documentary Evidence


260. PW 224 Binod Kumar was working as Assistant in the
AHD, Bihar. He has brought on record as Ext 38/298 which relates to
question raised in the Honble House by Honble member Sri Chatrapati
Sahi Munda. The Honble Member had raised a question in the legislative
council for excess withdrawal by AHD of Rs. 83 crores on the basis of a
news item published on 17.6.1993. The answer to the question was sent
after the approval of the In-charge Minister of Jagdanand Singh. The file
containing Star question raised by Sri Prameshwar M.L.C has been
brought in file Ext 38/299. The Honble member wanted to know that
R.D AHD Dumka is working as In-charge of seven other places and
whether such charge shows any partition. The answer was prepared by
the Department and it was approved by the A-17 and sent to the Honble
House. Ext 38/300 is the file relating to the question raised by Sri
Nilamber Choudhary, Honble member of the Legislative Council the
answer was prepared by the Department. The Honble Member had
raised that for the financial year 1993-94 and 1994-95 there was a ban
on withdrawal from plan head inspite of such ban how an excess
withdrawal of Rs. 73 crores has been made in the year 1994-95. Ext
38/301 is the file containing question raised by Honble M.L.C Sri Uday
Narayan Rai, the Honble Member had raised question in the Honble
House that against the budget allotment of Rs. 48 crores and Rs. 15
crores how excess withdrawal of Rs. 236 cores and 312 crores have been
made in the years 1991-92 and 1992-93 by the AHD alone. Ext 38/302
relates to the question raised by Sri Nilambar Choudhary Honble M.L.C
by which the Honble member had raised a question for criminally
prosecuting the AHD Mafias. The answer duly approved by the Minister
AHD is also on the record. Ext 38/303 is file relating to question raised
Sri Lalit Oraon Honble M.P and the answer was prepared by the
Department. The Honble member raised question for mis-appropriation

55

Part II - Synopsis of Oral & Documentary Evidence


of the huge amount by the AHD mafias. Ext 38/304 is the file relating to
question raised by Sri Satrudhan Prasad Singh Honble MLC and the
answer approved by the Minister. The Honble Member wanted to know
that in the year 1994-95 from where the veterinary medicines were
purchased and who had taken decision for purchasing medicine?
261. PW 225 Shankar Agarwal has brought on record the
prosecution sanction against accused persons A-23, A-15 which have
been marked as Ext 86/6 and 86/7.
262. PW 226 Arun Kumar Singh was posted in Secretariat
Press Patna from where the CBI has obtained draft copy of Nivedan
Committee report of Bihar Vidhan Sabha and the signature upon the
seizure list Ext 3/103 has been proved by him and the printed copy of
the said report has been marked as Ext 89.
263. PW 227 Kunwar Prasad Singh was working in
Secretariat Press Patna from where the CBI had seized the peon book by
which the report has been said to be sent. The signature upon the
seizure list has been proved as Ext 3/104.
264. PW 228 Pritam Kumar Sinha has come to say that
specimen signature of accused Mahinder Singh Kundan was taken in his
presence by the CBI.
265. PW 229 N. Siva Sailam has brought on record
prosecution sanction against A-53 marked as Ext 86/8.
266. PW 230 Ram Swarth Prasad Singh was the private
secretary to Honble Chirman of the Bihar Legislative Council. The CBI
has made some query with regard to questions raised in the Honble
House and it was replied to the secretary of the council, the letter has
been marked as ext 18/269. The witness has stated regarding Star
question A.H 4 raised by Honble Member Sri Nilamber Choudhary,

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Part II - Synopsis of Oral & Documentary Evidence


Honble Member Sri Satrudhan Prasad Singh and the information was
sought from the Finance Department. Similarly letters were sent to
finance Departments regarding questions raised by Honble Member
Chatrapati Munda, Satrughan Prasad Singh, Sri Pramashwar, Sri
Kripanath Pathak, and all the letters were sent the Finance Department
and the signatures upon the letters have been proved as Ext 18/270 to
18/277. He has brought on record the file prepared in this context from
Ext 35/305 to 35/307. He has replied in cross-examination that Ext
38/305 is related to Deoghar Treasury and Ext 38/306 related to Dumka
Treasury. The attention of the witness has been drawn towards the
procedure of listing the question in the Honble House. He has further
stated that the question raised in Ext 38/305 could not be placed in the
Honble House.
267. PW 231 Vivek Kumar was working as Assistant in
Finance Department Government of Bihar. He has brought on record Ext
38/308 to 38/310 which are the files related to Central Clearance
Branch of R.B.I with regard to Financial Year 1991-92, 1994-95 and
1993-94 respectively. It has been stated that it will be apparent from Ext
38/310 that in June 1993 an amount of Rs. 12.16 crores, in August
1993 15.34 crores, in October 11.93 cores, in December 1993 14.4 cores,
in January 41.72 cores and in April 1993 an amount of Rs. 37.42 cores
were withdrawn from Chaibasa Treasury.
268. PW 232 Ramesh Prasad Singh was posted in the
Finance Department, Government of Bihar. He has brought on record
the expenditure statements sent by R.B.I to the Department and which
was being kept in complied form, the three files

of such complied

statements Ext 38/308 to 38/310 have been brought by this PW on


record.

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Part II - Synopsis of Oral & Documentary Evidence


269. PW 233 Tilak Roy Gauri was Budget Officer-CumDeputy Secretary Government of Bihar. He has brought the signatures
upon the seizure list by the CBI as Ext 3/105. The five year for forecast
plan and the Annual Plan for 1992-93 relating to AHD has been brought
on the record. It has been shown that in the year 1985-86 Rs. 25.16
crores, in 1987-88 28.10 crores, in 1988-89 32.04 crores, in 1989-90
44.04 crores have been shown. This plan has been prepared by the
Finance Department and it has been marked as Ext 89 similarly five year
forecast plan for 1994-95 and the actual expenditure of 1991-92 of Rs.
117.60 crores and of 1992-93 78.73 crores showing annual expenditures
and Budget estimate for 1992-93 for 53.73 crores have been marked Ext
89/1. This PW has also brought five year forecast plan for the year 199697, actual expenditure of the year 1992-93 as 141.54 crores, 1993-94
188.01 crores, 1994-95 as 237.85 crores have been shown, it has been
marked as Ext 89/2.
270. PW 234 Dr. Bisheshwar Prasad was posted as Research
Officer in the Institute of AHD from where some documents were seized
by the CBI upon the seizure list has been marked as Ext 18/278 to
18/279.
271. PW 235 Madan Sen Gupta was posted as Executive
Magistrate Chaibasa. He has proved the search memorandum dated
4.9.1996 of Government Poultry farm Chaibasa as Ext 90 and the
seizure list of the document as Ext 3/106.
272. PW 236 Ganga Dhar Giri was posted as Assistant in the
Finance Department and he used to initiate files which hve already been
earlier marked.
273. PW 237 Pramod Kumar Bhagat is co-villager of accused
Dhruv Bhagat (A-21). He has come to say that A-21 is his co-villager and

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M.L.A of the constituency. In February 1996 A-21 called him on
telephone and asked to contact one Naresh Kumar Jain but he could not
search him, after two three days Naresh Kumar Jain called him and he
requested to get transfer in his name the Air-Conditioned Ambassador
Car bearing registration No BR-14D- 4320 in his name, he further
informed that A-21 applied for loan and after managing the fund he will
get it re-transferred to in his own name. This PW was not required to pay
any money, accordingly he got papers of transferred in his name but the
car was not given to him as it was being used by A-21. In his crossexamination he has stated that an agreement dated 6.6.1996 was with
A-21 and as per the agreement in lieu of Rs. 40,000/- said to be paid to
the Naresh Kumar Jain. Thus, the transfer was made. It has been stated
that A-21 paid him the money and he paid it to Naresh Kumar Jain.
274. PW 238 Krishna Kant Pandey was working as Senior
Accountant AHD Directorate. He has stated that for purchase of food,
feed, medicines and instruments, a Central Purchase Committee was
constituted which used to approve the rate list of medicines instruments
etc and it was send to the D.D.Os. He has narrated the process of
passing of the bills from the Treasury.
275. PW 239 Dr. Thornton was Principal of Bishop Westtcot
Boys school Namkum Ranchi. He has come to say that in admission
form the name of local guardian is mentioned for the purpose of
contacting them in case of emergency. He has further stated that the
same process is adopted in the girls school also.
276. PW 240 Miss N. Jakole was Principal of Bishop
Westtcot School Namkum Ranchi. She has proved the signatures upon
the seizure list as Ext 3/107. She has also brought on record the
certified copy of the admission form related to Miss Hema, Miss Dhannu,

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Part II - Synopsis of Oral & Documentary Evidence


Miss Ragani, Mis Rohani Acharya, Miss Chanda, all the six daughters of
accused Lalu Prasad which have been marked as Ext 91 to 91/5. In Ext
91 and 91/1 Mr. N.K Sinha Executive Engineer was local guardian, in
Ext 91, 91/2 and 91/4 and 91/5 A-8 Dr. S.B Sinha was the local
guardian and in 91/3 Sri R.A.P Yadav was the local guardian. He has
also brought a digital register which has been marked for identification
only. The other signatures in the seizure list made in the school have
been marked as Ext 3/109 to Ext 3/111.
277. PW 241 Miss Chandrawati Natrajan was P.A to
Principal Bishop West Cot Girls School Namkum. She has proved the
signature on the seizure list as Ext 3/108.
278. PW 242 Ganpat Sahu was working as post man. He has
come to say that in Kilburn colony the house namely namely Saket
belongs to A-8.
279. PW 243 Girdhari Lal was working as D.G.M Telephone
who received a letter from the CBI (Ext 18/280) and replied the same by
his letter Ext 18/281.
280. PW 244 Suryakant Prasad is an Advocate (Taxation), he
has stated that accused Md. Sayeed A-33 is known to him who is a
partner of Chhotanagpur of Cattle Food and Supply Co., Ranchi. He has
filled up the admission form of daughters of accused Lalu Prasad namely
Ragini, Chanda and Ragini and its referee column the name of Md. Illiyas
and his own name (as Suraj Kumar) was given as his name Suraj Kumar
is his nick name, he has further stated that in the form a telephone No
was mentioned which belonged to Md. Sayeed and it was given as such
at the request of Md. Sayeed.
281. PW 245 Smt. Punam Sinha has come to say that her
cousin Ashok Kumar Singh was friend of accused Lalu Prasad and she

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Part II - Synopsis of Oral & Documentary Evidence


used to visit Bishop Westcot School to meet his daughter after which
Sanjay Kumar, Sub Inspector Excise used to visit them.
282. PW 246 Sanjay Kumar was working as Sub Inspector
State Excise, has stated that his brother-in-law, R.A.P Yadav was friend
of Lalu Prasad and he used to visit and see the daughters of Lalu Prasd
at the school. The attention of the witness has been drawn towards Ext
91 to 91/5 for saying that it has only been signed by Lalu Prasad and
filled up by other person.
283. PW 247, Prasanna Kumar Panigrahi was examined in
R.C.22(A)/96, and its examination has been adopted in light of the
Hon'ble Apex

Court's order. This PW was I.O in R.C.24(A)/96, it was

found by him that M/S Vaishnav Enterprises, a firm in the name of


accused Dayanad Pd. Kashyap was registered in the Sales-Tax
Department for manufacturing Allopathic medicines, and it never
furnished any information for manufacturing mineral-mixture, and no
permission for the same was taken, besides the firm was found nonexisting, as none of the persons of the locality knew it and no electric
connection was taken in the name.
284. PW 248, is a part I.O of the case,he prepared several
seizure-lists and recorded statements of 27 PWs u/s 161 Cr.P.C, he has
proved seizure-lists as Ext 3/112 to Ext 3/118 ,and identified his
signatures from Ext 3/107 to 3/111.
285. PW 249,a part I.O, he prepared seizure-lists and
recorded statements u/s 161 Cr.P.C of 38 pws, the seizure-memos from
Ext 3/119 to 3/131 have been brought on record by this P.W.
286. PW 250,Sanjay Tripathi DY Secy to the Govt. of India,
has brought on record prosecution-sanction for accused A.C. Choudhary
(A-24), the then Commissioner of the Income-Tax. It has been proved as
Ext 86/9.

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Part II - Synopsis of Oral & Documentary Evidence


287. PW 251,Shyam Chandra Mishra was an employee in
M/S Little Oak Pharmaceuticals a firm of A-27,he has come to say that
bills of the firm were either brought by him at Chaibasa or by the
accused persons namely Dr Gauri Shankar Pd,A-3,A-4,and A-1,and
during their visit the cost of stay etc was paid by A-27,the vehicle was
provided to A-24 by A-27.He has brought on record the F.D receipts in
favour A-4 as Ext 7/2011 to 7/2018 and 7/2020 & 2021and further
7/2022 to 7/2027 in all the said account A-27 is introducer and it was
paid by cheques Ext 7/472 to 475,similarly A-27 paid by cheques to
accused A-3 and A-4,he has identified drafts received by A-27 as Ext
7/132 to140,similarly F.D receipts Ext 7/2085 to 2090 in which address
of A-27 has been given issued in the name of A-4,7/2079 to 2084 issued
in the name of A-4,Ext7/1984 was filled by him for which the money was
paid by A-27. He Has further stated that in Ext 7/471, 7/470 A-27 is the
introducer which is in the name of A-3 he has identified the signatures of
A-4 on Ext 7/19 and 7/20, the application for opening self deposit locker
of one Dr. Gauri Shankar Prasad(A-44)
288. PW 252 Purushotam Tripathi Inspector CBI has proved
seizure menu as Ext 3/58, 3/73, 3/120, 3/124 and 3/127-130
289. PW 253 Ramesh Nadan Sahaya was posted as section
officer in Finance Dept. of Govt. of Bihar, he has stated that the provision
of civil deposit has been given rule 535 of treasury code , he has stated
that fund in civil deposit comes in public accounts head which does not
lapses at the end of financial year, while the other deposits lapses at the
end of the year, he has

stated that all the allotment cannot be

withdrawn at a time and only a percentage of allotment may be


withdrawn as per the circular issued by the Finance Dept. and this
process is known as Cash Flow Management, it has been stated that the
allotment other than pay head cannot be spent more than 8% at a time.

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Part II - Synopsis of Oral & Documentary Evidence


290. PW 254 Kul Prakash Srivastav was posted in finance
dept. Govt. of Bihar from where, some seizures were made and seizure
memo has been proved as Ext 3/133 He has brought on record photo
copy of the buff sheet given by the CAG on 16/9/96 to the Finance
Commissioner
291. PW 255 Bal Krishna Ram was section officer in finance
dept, the CBI I.O had shown him some files relating to fund surrender,
he has stated as per the file an amount of Rs. 10,43,88,095/- and Rs.
15,94,82,060/- and yet another Rs. 13,8823,125 has been shown to
surrendered and two of them written in his pen and signature are of the
year 1993, 1994.
292. PW 256 Staya Narayan Singh was posted in Directorate
of Treasury, he has forgotton the details of the file which were seized by
the CBI
293. PW 257 Yogendra Prasad Chowdhry was posted in
Allahabad Bank from where some documents were seized (It relates to
son of accused Raju Singh, not an accused in this case) The seizure list
has been proved as Ext 76/3
294. PW 258 Girija Lal was posted as Senior Manager of
Allahabad Bank who accompanied the CBI team in a search laid at
Ashiana Palace flat no. 2-D the search list has been marked as Ext 76/4,
It relates to accused A-1
295. PW 259 Om Prakash has simply identified his signature
upon Ext 76/4
296. PW 260 Madhaw Sharan Singh was posted as planning
officer in Chaibasa ,he has proved the seizure memo Ext 3/134, the
seizure memo relates to year-wise physical and financial progress report
of DAHO Officer Chaibasa, the photocopy of the report dated 31/1/96 is

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Ext 18/282 marked with objection the original progress report year wise
physical and financial for the period 1980-81 and up to June 95 has
been brought on record 18/283
297. PW 261 Dr. Mahesh Kumar Baranwal was posted as
TVO in Chaibasa, he has stated that in the year 94-95 the DAHO had not
supplied any feed or fodder.
298. PW 262 Krishna Mohan Sharma was senior photographer
in Times of India a daily news paper, he had taken two photographs in
year 94-95 on the eve of Holi at the official residence of Chief Minister (A20) in which A-22 is pouring colors upon Mrs. Rabri Devi, the wife of A-20,
the photographs have marked Ext I and I/A, both the photographs were
published in the news-paper dated 20/9/96 the Seizure memo of
photographs prepared by CBI has been marked as Ext 3/35.
299. PW 263 Sushil Dutta was posted as Assistant in AHD
at Ranchi. He was working as dispatch clerk also. He has stated that in
supply orders after furnishing dispatch number and date it was handed
over to the suppliers and a copy of the order was given to the concerned
officer and further file relating to the supply orders were returned to the
concerned sections. He has brought on record a series of supply orders
in Ext 38 series along-with its file and further brought 50 supply orders
issued by A-9 (R.D. AHD), the file have been as Ext 38/211. He has
stated that supply orders were given to the supplier hand to hand and
even the supply orders meant for medicine manufacturers were given to
the local supplier instead of sending the same through the postage. He
has stated that supply orders were given to the supplier as per the
direction given by A-9, A-8, A-7 who were his senior officers in the office.
300. PW 264 Maheshwari Prasad Mahesh is an officer of
Bihar Finance Service, in the period he was posted as District Account

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Part II - Synopsis of Oral & Documentary Evidence


Officer-Cum-District Provident Officer at Chaibasa and for a few days he
was working as in-charge Treasury Officer. He has stated that Treasury
was sending final list to the A.G and the list for 1.8.1994 to 31.8.1994,
1.9.1994

to

30.9.1994,

1.10.1994

to

31.10.1994,

1.11.1994

to

31.11.1994, 1.12.1994 to 31.12.1994 which have already been marked


Ext 41/6 to 41/10 prepared in the signature of A-6. This PW has stated
advice list, the Ext 43 and the process of the passing of the bill from
Treasury to State Bank of India. He has stated that it was duty of the
D.D.O to mention the allotment in the bill. He has further stated that if a
D.D.O exceeds his limits and in submitting the bill and to transgress the
limit the bill is split up, the bill should be doubly checked and the matter
should be brought to the notice of Deputy Commissioner.
301. PW 265 Dr. Kamal Kishore Sharan was posted as
Assistant Director in R.D AHD, Ranchi. The CBI had made some quarry
to his office (vide Ext 18/284) and some documents were called for.
Accordingly by his letter dated 16.3.1997 alongwith a forwarding letter
(Ext 3/134) it was handed over to the CBI, the file relating to the office
Ext 38/311 was seized by the CBI in his presence. He has stated that at
the pages of this file the details of payment made to A-8 has been given
in the file.
302. PW 266 Sukumar Das was posted as D.A.G in the office
of A.G Bihar. He has come to say that contingent bill passed by the
treasury were sent to the A.G Office alongwith monthly statement,
vouchers, list of payments, cash accounts with supporting documents. it
has been stated that these documents after being routed to different
sections of A.G officer was ultimately sent to the Finance Departments
and after completion of the year annual accounts of the State is prepared
and an advance copy is sent to the Finance Departments and further
after preparation of appropriation account alongwith finance account of

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Part II - Synopsis of Oral & Documentary Evidence


the state, it is sent for due approval to the C.A.G India and the two sets
of accounts are submitted to the Governor and also for placing in the
Honble Assembly and after motion of the Assembly these accounts are
handed over to the P.A.C for further action. This PW has detailed the
procedure of passing fully vouched contingent bills which was required
to be accompanied to vouchers and sub vouchers. After perusal of Ext 42
series and Ext 42/128 he has stated that in these contingent bills full
classification have not been given in minor head, sub head has not been
mentioned. In the said bills the details of allotments and allotment letters
alongwith date has not been given and further separate allotments has
been mentioned in all the bills which was not required as a complied
allotment was to be filled up on the bills presented on a day. He has
stated that an amount of Rs. 9,97,800 /-has been withdrawn by split up
of the bill for Rs. 49,890/- by 20 separate vouchers which was beyond
the power of the D.D.O and it was required to be examined by the
treasury officer as well and for the lapses the D.D.O and the T.O both are
responsible.
303. PW 267 Amitabh was posted as Deputy Director Income
Tax Investigation in the year 1997, he had recorded statement of one
Jairam Prasad Verma on 21.1.1997 under provision of Section 131 of
Income Tax Act with regard to fodder scam. He has brought on the
record the statement of said J.P Verma as Ext 26/309, similarly the
statement of Rajesh Verma son of J.P Verma have been proved as Ext
26/353. He has been cross-examined at length for the accused persons
Lalu Prasad and R.K Rana.
304. PW 268 Sukumar Sarkar was working in A.G and was
incharge of Book and Budget and appropriation in the period. Some
seizure was made in the office and the seizure memo has been brought
as Ext 3/135.

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305. PW 269 Sudhir Prasad was the D.C, Ranchi in the
period June 1990 to June 1993. He had written a letter to Income Tax
Department by which he had called for a report from the Income Tax
regarding their raid at the Ranchi Airport in which some recovery was
made at the airport. He had also given a letter to the S.P CBI which has
been proved as Ext 18/286. The files regarding the entire episode have
been brought as Ext 38/312 and 38/313.
306. PW 270 Anwar Khan was S.D.E Commercial in Ajmer,
Rajasthan in the year 1997. The CBI had requisitioned (Ext 18/287)
some information for calls etc of telephone number 427586 in the period
January 1996 to March 1996 which was sent by this officer through Ext
18/288.
307. PW 271 Baldeo Raj Bhatia was Deputy Manger in the
Bank of India from where some documents were seized by the CBI and
seizure memo dated 3.4.1997 has been brought as Ext 3/136. This PW
has also brought on record the details of current account number 14/28
in the name of Md. Sayeed A-33 as proprietor of Chhotanagpur Cattle
Food Supply Co. Ranchi, the document has been marked as Ext 10/9.
The account opening form of current account No 1472 in the name of
Suraj Travels has been introduced by Md. Sayeed proprietor of U.S.A
tailors. It has been marked as Ext 10/10.
308. PW 272 K. Surya Prakash was posted as Senior
Manager in Canara Bank at Ajmer from where the CBI had seized some
documents and the seizure list as Ext 18/289, and another seizure
memo dated 12.4.1997 as Ext 3/137.
309. PW 273 Bachu Prasad was posted as Deputy Secretary
AHD. He was also examined as a witness u/s 164 Cr.P.C. He has come
to say that by a letter (buff sheet), a query was made regarding allotment

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Part II - Synopsis of Oral & Documentary Evidence


of the AHD, the letter dated 13.6.1994 has been proved as Ext 92 with
objection. The attention of the witness has been drawn by the learned
defence counsel for accused Lalu Prasad Yadav that in several P.I.Ls
before the Honble Patna High Court, he had filed an affidavit that there
is no irregularities in withdrawal of the fund by the AHD.
310. PW 274 Rajesh Emmanual Patro was posted as O.S.D
to D.C Ranchi and Sri S.S. Verma was D.C Ranchi. A letter dated
14.3.1997 was received in the office (Ext 18/290) sent by the CBI which
was replied by the D.C Ranchi by his letter dated 15.3.1997
311. PW 275 Anand Vardhan Sinha was working in Vigilance
Department of Government of Bihar in different capacities up to Addition
Commissioner-cum-Special Secretary. He has brought the file as Ext
38/314 which relates to Seshmuni Ram Director R.D AHD Santhal
Pargana. The file was initiated by D.G Vigilance D.N Sahay where it was
stated that the R.D. AHD Dumka gave allotment Rs. 10 lacs in July
1992, another 10 lacs in August 1992 and 30 lacs in October 1992 and
such allotments were issued without any requisition and the fund has
been probably mis-appropriated by the Government. The D.G endorsed
for detailed investigation in the matter. The matter was investigated by
the S.P Vigilance Sri Bimlesh Prasad Sinha. He has come to say that this
file was routed through all the persons concerned and it was sent to the
Chief Minister Bihar accused Lalu Prasad twice i.e. on 4.7.1994 and
24.5.1995, it has been stated that for the first time no order was passed
by the C.M and on the second occasion he directed to contact the
committee (P.A.C) and after obtaining the photocopies of the documents
it should be enquired. This second order is dated 2.2.1996. He has also
stated that the then chairman P.AC. had written a letter dated 17.6.1994
addressed to the Chief Minister and stated that he came know that

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some investigation regarding Financial irregularities in Santhal Pargana
and South Chhotanagpur Division has been ordered to be investigated
and he informed that as all the documents relating to Financial
irregularities have been seized by him it should not be investigated.
312. PW 276 Pius Amrit Kumar Beck was posted as Deputy
S.P Vigilance. He has come to say that Honble M.L.C Rameshwar
Paswan had given a letter dated 16.7.1987 to the Chief Minister and he
had subsequently monitored the case and charge-sheet was submitted in
the case. The certified copy of the FIR Charge-Sheet of Vigilance case No
34/1990 dated 9.8.1990 relating to Special Case No 56/1990 has been
proved as Ext 94.
313. PW 277 Kamlesh Kumar was posted in the Vigilance
and he also worked as S.P Banka in the period 1993-94. He has stated
that with regard to AHD scam his statement was recorded by CBI and
with regard to Vigilance case no 34/1990 he was also examined by the
then I.O Bimlesh Prasad Sinha, the Additional S.P. It has been stated
that the I.O submitted the charge-sheet against some persons and some
persons were left out at the advice of the Advocate General to whom the
file was sent. He has stated that this alone file was sent for Advocate
General's opinion and other files were not being sent to him. The file
relating to the matters have been collectively marked as Ext 38/315. He
has also brought on record Ext 38/316 which relates to report made by
Bidu Bhushan Diwadi Inspector (Cabinet Vigilance Department). He has
stated regarding the manner of the working in the Vigilance Department
and the matters were being disposed in three ways (a) initiation of
inquiry, (b) sent to the parent department (c) no action file, after which
the file was sent to complaint section and then for compliance. He has
brought on record 13 registers of vigilance investigation which have been

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Part II - Synopsis of Oral & Documentary Evidence


marked as Ext 98 to 98/12, it relates to period 1.8.1989 to 24.8.1996.
He has stated that such received complaints were sent through the D.G
Vigilance Sri G.Narayan, the 17 complaints of the year 1990 have been
marked as Ext 99 to 99/16, for year 1991 Ext 99/17 to 99/33, for the
year 1992, 99/34 to 99/42. This PW has also brought the 21 complaint
petition received in the year 1992 as Ext 99/41 to 99/61, complaint
received in the year 1993 as Ext 99/62 to 99/91 for the year 1994,
99/92 to 99/112, for the year 1995, 99/122 , for the year 1996 Ext
99/123 to 99/127 and 39 files relating to complaints as Ext 99/128 to
99/166 and the vigilance clearance file as Ext 99/167 to 99/171 and
other vigilance file as Ext 99/172. This PW has stated that vigilance
Commissioner had prepared a file Ext 99/173 and another file 99/174
which were anonymous. This PW has been parried by the accused Lalu
Prasad on the point of sending the file to the Advocate General he has
stated that the file was sent to the Advocate General at the direction of
D.G Vigilance. He has stated in his cross-examination para 25 that with
regard to investigation in Vigilance 34/90 accused Jagarnath Mishra had
written a letter to the Chief Minister Lalu Prasad but he had not
endorsed upon it.
314. PW 278 Mahadeo Sen was working as photographer in
Times of India, English Hindi daily news paper. He is also working as a
photographer in the name and style of Sen Studio. This PW has brought
on record two photograph alongwith negatives taken on the eve of
inauguration of a Madarsha at local Kadru and in a group photograph
accused Md. Sayeed is standing with accused Lalu Prasad and the then
Governor Sri A.R Kidwai in another photograph accused D.N Kashyap (A53) is standing with accused Lalu Prasad and one another Uday Shankar
Ojha both the photograph have been marked as Ext 95 and 95/1. This
PW has also brought on record video tape and photograph Ext 95/2 in

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Part II - Synopsis of Oral & Documentary Evidence


which A-53 is standing with A-7, A-53 and others. The 50 negatives
prepared from the said video tapes have been marked as ext 95/3 in
which a heading has been given that AHD suppliers are enjoying with
AHD officials ,it has been marked as Ext 95/4. The signatures upon 95
to 95/2 have been identified as Ext 95 to 95/5. The production memo by
which the CBI has seized the said exhibits have been proved as Ext 96.
315. PW 279 Niranjan Sinha was Manager Central Bank of
India. He has brought on record the requisition of the CBI (Ext 18/192)
and reply sent to the CBI Ext 18/293.
316. PW 280 Rameshwar Rajak was posted in Central Bank
of India Ranchi and the CBI had given Ext 18/293 and on the basis of
the letter seizure memo Ext 3/138 was prepared. He has also brought on
record the account opening form in the name of Sajal Chakkarworty, its
specimen signature and other documents (Sajal Chakkarworty has been
discharged by the Honble Court).
317. PW 281 Ram Raj Dubey was working in Jaidka Motors
Exhibition road Patna. He has brought on record two job cards relating
to vehicle No BR 14 D 4380 (as on 18.1.1996)and the initial temporary of
the vehicle No was WB 16T-9357 (as on 6.11.1995) the job cards have
been proved as Exts 97 and 97/1. The driver had informed that the
vehicle belonged to accused Dhruv Bhagat. The seizure memo has been
brought as Ext 3/139.
318. PW 282 Jayanti Jha was working in Rajshree Tour
Travel Agency. She has brought on record ticket dated 18.10.1995 in the
name of Mr. S. Yadav marked as Ext 71/276, four Air tickets dated
20.6.1995 in the name of Mr. Biswas, Mr. P.K Rai, Mr. Mukul Prasad
and Mr. Lalu Prasad these tickets have been proved as Ext 71/277 to
71/280. She has further brought three air tickets dated 21.6.1995 in the

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name of Mukul Prasad, P.R Rai, M.S Biswas as Ext 71/281 to Ext
71/283, further 11 air tickets in the name of accused Dr R.K. Rana and
the family members of Mr. Lalu Prasad have been marked as Ext 71/
284 to 71/294, similarly three air tickets in the name of Lalu Prasad and
others as 71/295 as Ext 71/295 to 71/297 and one ticket in the name of
Ram Raj Ram (A-11) and some copies of more tickets which could not be
marked exhibits. The stock register and the payment register of the
agency have been marked as Ext 47/40 and 47/41.
319. PW 283 Naresh Kr Jain,his evidence has been adopted
from R.C 64(A)/96,he has brought on record the registration-form for
Ambassador car as Ext 100,Form-29 &30,tax-token and two affidavits in
Ext 100 to 100/5.
320. PW 284, Shailendra Kumar was an assistant in AHD,he
has stated that the question raised in Hon'ble Houses of Assembly and
Council were routed through Department and Directorate,sometimes
these questions were replied and sometimes even not replied,and it was
initiated in a files,he has brought on record one file each of the year 1990
and1991,three files of 1992,two files of 1993,one file of 1994,two files of
1995,four files of 1996 total14 files have proved as Ext 38/317
to38/330.
321. PW 285, Birendra Pd Ambastha was an assistant in the
AHD,and dealing with vigilance matter,he has brought on record 15 files
for theperiod1987to1996relating to corruption,irregularities,defalcation etc
committed by the employees and others in Ranchi Region mainly The files
have been marked Ext 38/331 to 38/345.Ext 38/346 relates to lifting of
financial barrier for withdrawal from treasuries, and file of tour-diary for
Dr Ram Raj Ram is Ext 38/347,Ext 38/348 relates to appointment of Dr
Ram and Ext 38/349 relates to transfer of Dr J.P.Verma.

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322. PW 286, Mahangu Lal Azad, has simply come to say
that Ext 38/318 38/321, 38/324 was dealt by him.
323. PW 287 Anil Kumar Mehta was P.A to Secretary Animal
Husbandry. He has brought on record the movement register in AHD
(Ext 101) and the entry number 1801 the file with regard to subject,
complaint of AHD made by Honble M.P Ramsharan Yadav. He has stated
that the file was placed before the Additional Secretary and Secretary on
15.10.1993 and send to State Minister on 16.10.1993. The other two
movement register of the AHD have brought as Ext 101/1, the letter
received register of the Secretary AHD (Ext 101/2) has been brought on
record. This register is for the period 27.6.1995 to 1.12.1995. It has been
stated that one A.G Bihar has sent appropriation account of 1994-95 to
the Director AHD.
324.

PW

288,

was

posted

as

Additional

Finance

Commissioner, in the year this was bifurcated into A.F.C, Resource and
A.F.C, Expenditure. He has explained the process for preparation of
State -Budget. It has been stated that budget estimates are invited from
controlling officers and Controlling Officers Budget Estimate(C.O.B.T) is
prepared at the first instance, it is edited by the Finance-Dept as per the
guideline of the govt, there are procedures for plan, head and non-planhead, deficit is required to be managed and after discussion and it is
placed by the Finance-Dept before the Cabinet. He has given in details of
budgeting processing of the state-govt, regarding policy decision to be
taken by the Govt. He has stated that the process of Planned-Budget is
more easier, and narrated the process. Ext 38/349 related to budget
estimate for the year 1993-94 and 1994-95 was approved by him, he has
stated that in preparation of budget actual expenditure of the last three
years was required to be taken in consideration, though the estimate is

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there the budget was passed without taking in to consideration the
actual expenditures of the last three years. The PW has also narrated the
process of vote of accounts in absence of budget and he has categorically
stated that in the period 1990-1995,only vote of account was brought
instead of budget. After going through Ext 38/350, he has stated that
demand no 37,38 and 39 of the file relates to AHD. He has stated
regarding scheme of cash-flow, and Ext 38/351 for cash-regulation,
wireless message dated 8.2.1994 stating withdrawal despite cashregulation dealt in Ext 38/352,Ext 38/353 relates to correspondences
relating to passing of the bills, Ext 38/354 relating to vote of accounts for
the period 1994-1995,Ext 38/355 relates to revised estimates, Ext
38/356 relates to passing of the accounts from Hon'ble House of
Council, Ext 38/357 & 38/358 relates to cash-regulation in March
1994,Ext 38/359 relates advance given to the State-Govt. and facilities of
over-drafts, Ext 38/360 relates to cash-regulation for the period October
to December 1993. Ext 38/361 for the period November 1993. Ext
38/362 monthly cash regulation for the period 1994-95, Ext 38/363 for
the period 1995-96. He has been cross-examined at length by different
accused persons. He has stated that during his tenure in the Finance
Department fraudulent withdrawal were not detected. He has admitted
that cash regulation may be invoked even without going for overdraft. He
has stated that being Executive Head, the every work of the Finance
Department is done at the direction of the Finance Minister and it is
done with due approval of the Finance Minister, and especially in the
budget procedure and in the policy matters the approval of the Minister
is necessary and he is responsible to the Honble House. His attention
has been drawn towards the fact that accused Phul Chand Singh (A-14)
was Additional charge of Finance and Land Reforms.

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325. PW 289 Suresh Chndra Choudhary was Routine Clerk
in C.M. Secretariat. He has brought diary of the Secretariat for the period
27.10.1990 to 7.12.1990, it has been stated that all the files endorsed to
the C.M. Secretariat and to the C.M was entered into the diary the diary
No 7280 dated 15.11.1990 (Ext 101/3) related to confidential file no
3937 dated 15.11.1990 with subject Audit of Account of R.D AHD
Ranchi. It was sent back to secretary AHD on 9.4.1991. He has pleaded
inability in saying as to whether it was placed before the C.M or not.
326. PW 290 Ramanand Prasad Singh was routine clerk in
C.M Secretariat. He has brought on record the diary dated 27.10.1990 to
7.12.1990 (Ext -101/4) and stated that file No 116/1990 of AHD (relating
to irregularities in distribution of cattle by R.D AHD, Rancho) it was sent
by the Chief Secretary and it was returned back to him on 14.11.1990.
327. PW 291 Stephen Lucas was posted as Registrar and
Under Secretary in the Finance Department and worked as Assistant
Budget Officer also. He has brought on record the file of non plan head,
main head 2403 for the period 1995-96 in which the actual expenditure
of 1991-94 has been given. It has been stated that actual expenditure
was Rs. 11,76,00,013/- and period 1992-93 it was Rs. 13,32,46,000/in 1993-94 Rs.

19,52,46,800/- . He has pointed out that budget

allocation for 1994-95 was Rs 6,54,71,200/-. In 1995-96 the budget


estimate was for Rs. 8,03,09,200/-, the file has been marked as Ext
38/364. Ext 38/365 relates to the file of surrender of fund in the year
1995-96 showing a surrender of Rs. 46,538/- Ext 38/366 relates to
surrender of fund in 1994-95 which is Rs. 13,80,23,125/- , Ext 38/367
relates to surrender of a fund of Rs. 47,82,00,540/-, Ext 38/368 relates
to surrender in the year 1993-94 which is Rs. 4,10,08,225/-, Ext 38/369
relates to B.T file received from Reserve Bank of India Nagpur, it contains

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the report of the R.B.I, Ext 38/370 relates to the file of Sanction and
payment by the R.B.I, Ext 38/371 relates to Central Sponsored Scheme
estimated for 1994-95, Ext 38/372 same file 1995-96, Ext 38/373
relates to contingent fund of head 2403 and Ext 38/374 to Skelton file of
head 2403. He has admitted in cross-examination para 12 that Ext
38/364 to Ext 38/379 was not placed before A-14, however Ext 38/370
was placed before him.
328. PW 292 N.M Singh is part I.O of the case. He had
examined several witnesses under 161 Cr.P.C marked as Ext 3/140 to
3/144. In the course of investigation he made several requisition for the
documents and information from Deputy Commissioner Enforcement,
Sales Tax New Delhi,(Ext 18/296)

and (Ext 18/298), requisition from

Secretary Institutional Finance regarding Dayanand Kashyap (Ext


18/297) and two other officials which have been marked Ext 18/299 to
18/301, seizure memo relating to Sarabhai Chemical Patna Ext 3/145.
The attention of the witness has been drawn towards the statement u/s
161 Cr.P.C of PW 175 Phul Jha who has been declared hostile by the
prosecution.
329. PW 293 Bal Krishna Birdi is also part I.O of the case.
He has recorded statement of some witnesses, seized some documents,
issued requisitions. A search was conducted by him at the residence of
K. Arumugum A-56 on 10.6.1997, no seizure was made, the search list
has been marked as Ext 76/5 and the inventory list as Ext 102 similarly
the search list of the office of the A-56 has been marked as Ext 76/6.
330. PW 294 Praveen Kumar Basu was posted as Joint
Secretary and Additional Secretary in the Government of Bihar. He has
brought on record as Ext 38/375 relating to Budget Estimate of the year
1991-92. He has stated that at the time of preparation of budget the

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Part II - Synopsis of Oral & Documentary Evidence


expenditure of the last two years is taken into consideration and the
approval of the Finance Minister is required.
331. PW 295 Shishir Kumar Dutta was working in Oriental
Bank from where the CBI has seized some documents, signatures upon
the seizure memo Ext 3/146, the seizure memo itself as Ext 3/147 and
Ext 3/148, account opening form of Narang Distributors Pvt. Ltd &
others (not related to this case) have been seized by the before the PW.
332. PW 296 Arbind Kumar Mahtoi was working as Senior
P.A in A.G office, the CBI had seized some documents and files from the
A.G Office, the signatures upon the seizure list has been marked as Ext
3/149, three files related to wanting to Treasury Accounts as Ext 38/375
to 38/377 related to period 1993 to 1997.
333. PW 297 Sushanto Kumar Das was working in Sahara
India Airlines. He has brought on record passengers list of Sahara India
Airlines on 22.10.1995 from Delhi to Patna, it has been marked as Ext
103. It has been stated that at the serial No 1 the name Ms Ragani at
serial No 25 Ms Rajlaxmi, at serial No 72 Ms. Nisha, at serial No 90
Master Tarun, at serial No 92 Ms Rohani, at serial No 93 Ms Dhanu and
at serial No 94 name of Pratap has been given. Ext 103/1 relates to flight
handling report dated 22.10.1995 for Delhi Patna flight. It has been
described that Mr L.P Yadav is the Honble Chief Minister of Bihar with
M.L.As, similarly special handling form for VIPs Ext 103/2 showing the
name of Lalu Prasad and others has been given. He has brought on
record as Ext 103/3, it is passenger manifest relating to flight dated
2010.1995 Patna Delhi flight upon which the family members of accused
Lalu Prasad Yadav traveled.
334. PW 298 Prasenjit Barooah was working as Assistant
Accountant at Hotel Taj. He has brought on record the second copy of

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Part II - Synopsis of Oral & Documentary Evidence


the bills prepared in the name of Dr. R.K. Rana which have been marked
as Ext 22/197 and 22/98. The guest registration card in the name of R.K
Rana said to be booked by accused/approver Dipesh Chandak has been
marked as Ext 22/59. Similarly Ext 22/60 to Ext 22/65 bills in the
name of Dipesh Chandak, 8 registration Cards in the name of Dipesh
Chandak, Ext 22/66 to 22/73, eleven registration card in the name of
Pratik plastics marked as Ext 2/74 to 22/85 and two other register's
cards in the name of Anup Enterprises have been brought on the record.
335. PW 299 Banshi Dhar Gupta was posted in sales tax
Department in Delhi. He has stated that CBI has made queries regarding
entries in the Sales Tax Department, it was replied through Ext 104
which relates to firm M/s Symex Cryogenics Ltd.
336. PW 300 Dr. Dukhit Ram was posted as K.V.O and
another post in the AHD. He has stated that during his posting at
Chakardharpur the DAHO Chaibasa had not transferred any feed,
fodder, medicines and instruments to him and no such transfer was
made during his posting at Khunti and Ranchi. He has specifically stated
that instruments for artificial insemination was never supplied to him.
337. PW 301 Brandon Chaudyus was working in Singapur
Airlines. He has brought on record the passenger list of 9 th December
1994 from Calcutta to Singapur for showing that A-8 alongwith A-26 and
their family members travelled on the flight. The seizure of the passenger
list has been marked as Ext 103/4.
338. PW 302 Fuleshwar Paswan was posted in Finance
Department as Deputy Secretary-Cum-Budget Officer. He has given
details of process of preparation of budget allocation in different dates,
the budget speech of Finance Minister and the other things. He has
stated that in the budget speech Chief Minister Lalu Prasad for the year

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Part II - Synopsis of Oral & Documentary Evidence


1996-97, fraudulent withdrawal in AHD with connivance of officers and
others with the help of fake allotment letters, fake bills and fake
vouchers was mentioned. He has brought on record Ext 38/292. Ext
38/393 is the file relating to budget speech of Finance Minister for the
year 1993-94. Similarly Ext 38/394 relates to votes of accounts, Ext
38/395

relating to votes of the accounts for the period of 1992-93,

1995-96 and 1996-97. Ext 38/398 relates to budget estimates for 198990 and 1990-91. Ext 38/399 to 38/401 relates to Central Sponsored
Scheme. Ext 38/402 to 30/404 relates to draft appropriation bill which
was duly sent to the Head of the Office (AHD) by A.G Ext 38/405 to Ext
38/407 relates to surrender of fund in the period 1990-91 (8.5 crores)
1991-92 (10 crores), 1992-93 (14 crores), Ext 38/408 relates to
contingency funds in the different schemes of AHD. Ext 38/409 relates
to meeting dated 6.1.1996 regarding excess expenditure and Ext 38/410
to Ext 38/418 regarding direction of Finance Department for cash
regulation. Ext 38/419 relates to appropriation accounts duly approved
by accused Lalu Prasad. Ext 38/420 relates to question raised by
Honble M.L.A Shushil Kumar Modi in the house. Ext 38/421 to 38/425
relates to question raised in the Honble House. Ext 38/427 approved by
the Chief Minister relates to Bihar appropriation bills 1993. Ext 38/428
to Ext 38/430 relates to A.G report to the Finance Department. Ext
38/431 to Ext 38/432 with regard to CAG report for 1984-85 to 198586, Ext 38/433 relates to the assurance by the Chief Minister in the
Honble House. Ext 38/434 relates to revise estimate for 1994-95 to
1995-96. Ext 38/435 relates to file maintained by Directorate of
Treasury with regard to committee of Legislative Assembly regarding
Government Enterprises, Ext 38/436 relates to file of the meeting dated
18.4.1994 of the P.A.C. Ext 38/437 relates to Financial Control and
Discipline for the year 1991-92. This file has been maintained by the

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Part II - Synopsis of Oral & Documentary Evidence


Finance Department. Ext 38/438 relates to CAG Audit report of the year
1985-86 for Civil Appropriation of the Accounts and others, Ext 38/439
relates to Finance Department regarding over draft by the State
Government, Ext 38/440 relates to file for the year 1994/95 with regard
to AHD Accounts Audit Report (Civil). Ext 38/441 relates to file of Budget
Section for the Advance of the State Government, Ext 38/442 relates to
file maintained by the Budget Section of the Finance Department relating
to over draft report by the R.B.I. Ext 18/301 is the circular No. 7600
dated 1.4.1991 relates to extension of Service of the Public Service of the
State Government sent to all the District Magistrates of the State. This
PW 302 has stated regarding provision under Articles 202 to 209, 267 for
explaining the financial matters relating to state. He has also stated
regarding the financial account maintained by the A.G the work of the
P.A.C and others
339. PW 303 Rahul Singh,his evidence has been adopted
from RC 38(A)/96 he was a partner in M/S Indus Travels International,
Hotel Ashoka at Ranchi and Patna the firm was engaged in booking of air
tickets also, he has bought on record sales register of hotel as Ext
21/182 at serial no. 230 of register the name of V Nishad appears who
travels from Ranchi to Patna and ticket was booked by Md. Sayeed
similarly the name of accused R.K. Rana at sl no. 624 and 625, this
ticket was also booked by Md. Sayeed, similarly tickets of D. Bhusan
accused K.N Jha, B.N Sharma, J. Sharma, Ram Raj Ram and others
were booked and the registers have been brought upto serial Ext 21/185
340. PW 304 Mahesweri Prasad Mahesh, his evidence has
also been adopted from RC 66(A)/56 he has stated regarding passing the
bill from the treasuries and payment thereafter to the person, he has
stated that as per Bihar Finance Rules the DDOs cannot split the bills to
override his Financial Jurisdiction.

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Part II - Synopsis of Oral & Documentary Evidence


341. PW 305 Manik Chandra Lal was working as assistant in
Bihar Secretariat, he has come to say that Ext 60 and Ext 60/2 were
received by him on 21.3.94 and 6.6.95 respectively
342. PW 306 Ashok Kumar Pandey, in the year 1996 was
posted as Director of Income Tax(Investigation) at Ranchi, requisition of
the CBI he had sent his letter Ext 18/302. As per the letter he has stated
that under the provision of sec. 132 of the Income Tax Act, sales
registers

and

documents

were

received

from

M/S

Indus

Travel

International Ranchi. Certified copy of register has been brought as Ext


106 to Ext 106/5.
343. PW 307 Krishna Mohan Prasad was posted as Joint
Secretary C.M Secretariat, Patna All the files received from Secretaries
and Chief Secretaries were placed before him and he used to prepare a
gist of Files and Place it before Principal Secretary of C.M who was
dealing the Files after words similarly file in down action were returned
to the concerned offices through him. Ext 38/314 was shown to him and
it has been stated that it was received in C.M Secretariat on 5.7.94, It
was addressed to the C.M by the C.S but the file was returned back on
29.3.95 without showing the same to the C.M it remained before him for
almost a year, he has further stated that the file received on 24.5.95 was
placed before C.M on 2.2.96, and it was returned back on same day, in
his cross-examination he has stated that the C.M had ordered for
vigilance inquiry to be completed in one Month
344. PW 308 Sushil Kumar Mangla, is superintendent of
Customs New Delhi, he has come to say that a manufacturing firm
having sale of more than 30 lacks is required to be registered, he further
stated that artificial insemination instrument comes under Central
Excise Act, a central duty was required to be paid he has bought on

81

Part II - Synopsis of Oral & Documentary Evidence


record Ext 18/305 which is letter addressed to CBI stating their in that
M/S Cemex Cryogenics, a firm of A-39 was not registered under Central
Excise
345. PW 309 Gopal Ji Srivastava, was working in Bihar
Bhawan New Delhi. He has brought on record letter addressed to CBI
and the photocopies of room rent was sent to it (Ext 18/303and 304) He
has been cross-examined by accuse Jagdish Sharma
346. PW 310 Posted as Superintendent Central Excise
(preventive) at New Delhi, the CBI had made inquiry regarding firm M/S
Asian Bidders India, he has stated that this firm has not made any
declaration in period 1994-1996. He has informed that a firm
manufacturing items for more than Rs. 30 lacs was required to take
registration from the dept and for the firms making sales below 30 lacs
was required to file a declaration in the department.
347. PW 311 Ramesh Pratap Singh an engineer in BCCL is a
witness of personal search- memo of accused B.N Sharma (A1) the
search memo Ext 107, the seizure dated 24.7.96 as Ext 3/150, seizure
memo dated 1.9.96 as Ext 3/151, seizure memo dated 2.9.96 as Ext
3/152, Seizure memo dated 19.8.96 as Ext. 3/153 have been brought on
record by this PW
348. PW 312 Surender Prasad was posted as Deputy
Director AHD Patna, he has stated regarding the procedure of purchase
of medicines instruments etc. He has stated that rate approved by
central purchase-committee

was circulated and it was required to be

followed by all its officials, he has brought on record Ext 38/443 for
bringing on record the entire facts and fact that it was approved by then
the minister accused Chandra Dev Prasad Verma

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Part II - Synopsis of Oral & Documentary Evidence


349. PW 313 Alok Mishra is an Income Tax Officer. He has
come to say that some documents were handed over to the CBI on
11.12.1996 and the seizure memo Ext 3/156 was prepared. He has
brought on record Ext 108 with regard to statement of Rabri Devi wife of
Lalu Prasad filed u/s 273A for the year 1986-87 to 1996-97, the separate
details is Ext 108/1. The appraisal report of the raid made at the Md.
Sayeed group is Ext 108/2. Ext 108/3 is with regard to M/s Medivet
Calcutta, Ext 108/4 relates to Ms Manorama Prasad of Ashok Nagar,
Ranchi, Ext 108/5 relates to accused Krishna Mohan Prasad, Ext 108/6
is with regard to raid made on 1.2.1993 at Ranchi Airport, and the
search memo dated 17.2.1993 relating to Dr. K.M. Prasad is Ext 108/7,
Ext 108/8 relates to search at Ranchi Airport of Sri R.K. Singh, Ext
108/9 relates to accused Sanjay Sinha, Ext 118/306 is the letter of the
Income Tax Officer to the S.P CBI by which informations were given to
the CBI.
350. PW 314 Hiten Nargis Das Mehta was working as broker
in the area of Pharmaceuticals. He has come to say that Director of QMax Laboratory Pvt. Ltd is known to him. He has stated that the accused
Sunil is known to him and he had approached to him for encashment of
for Rs. 8.5. lacs which was given to the medicine manufactures which
paid the cash after taking the commission. The evidence relates to
accused Gauri Shankar Prasad A-44 and others.
351. PW 315 Suil Bhagwan Das Vorani, he has stated that
he has got a bank account in Syndicate Bank in the name of joint
account of himself and wife. He has further stated that Hiten Mehta is
his brother-in-law who gave him a draft for Rs. 8.5 lacs which was in the
name of some other and deposited in his account through deposit slip
Ext 10/14, After deposit of the amount he returned back the amount

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Part II - Synopsis of Oral & Documentary Evidence


through self-cheques of Rs. 50,000/- each and earn some commission
also. Some cheques were given by him in the name of other accused
persons (not facing trial in this case)
352. PW 316 Sapan Kumar Haldhar was an officer in
Syndicate Bank, he has brought on record letter of the bank to the CBI
which have been marked as Ext 18/307 and 18/308, the account
opening form in the name of Suil B. Vorani and the details of the drafts
etc have been brought by this PW.
353. PW 317 Subhash Chandra was posted in Commercial
Tax Bhagalpur. He had furnished some information Ext 18/309 to the
CBI. (not relating to this case)
354. PW 318 Girish Chandra Mishra was posted as General
Manger Telephone Ranchi, at the request of the CBI he had given details
of the call of the five telephones for the different dates.
355. PW 319 Raghuwar Singh is an employee of the M/s
Jalan Jewelers. He has stated that at application form of bonds,
signatures Ext 7/2230 and 7/2265 was given by him.
356. PW 320 Omprakash Tiwari has identified his signature
on the gold bonds which have been earlier marked.
357. PW 321 Ashok Prabhakar Jatadhar was posted as Drug
Inspect. He has proved the seizure memo dated 13.1.1997 prepared by
CBI.
358. PW 322 Chandra Bali Thakur an Ex-M.L.A was member
of Niveden Committee of the Bihar Legislative Assembly. He has perused
Ext 89 the third and final report and the interim report of the house for
publication. The attention of the witness has been drawn at page No 15
of Ext 89 wherein it has been stated for conducting MESO Scheme an

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amount of Rs. 21,185,3000/- was received and it was spent only by
paper transaction and it was gulped by the persons.
359. PW 323 Harsh Vardhan was posted as Director
Treasury Accounts in Bihar from where the CBI had requisitioned some
information which was replied through letter Ext 18/311.
360. PW 324 Arbind Kumar Singh was posted in Finance
Department and he has stated that in Ext 38/383 (earlier marked) he
had given some notes stating therein Department has furnished no
reason for increase, therefore consideration can be given.
361. PW 325 Krishna Dhan Biswas was in Allahabad Bank
from where some documents were seized, the seizure memo Ext 3/155
has been brought on record.
362. PW 326 Tapas Kumar Das was posted in Allahabad
Bank, he has brought on record Ext 109 and Ext 109/1 the two drafts
issued in the name of Ranjan Kumar Rahul, the counter files have been
as Ext 79/1 to Ext 79/2
363. PW 327 Layak Singh is the part I.O of the case. He had
visited two manufacturing companies of the Medicines namely M/s Angle
Medichem Pvt. Ltd and M/s Hindustan Antibiotics, Pimpri Pune and
obtained their replies alongwith annexture marked as Ext 18/312. He
visited other firms also including M/s Mastrin Pharmaceuticals, recorded
statements of some witnesses. This PW also visited M/s Sarabhai
Chemicals Ahmadabad, M/s Karnatak Antibiotics Pvt. Ltd and examined
the manufactures.
364. PW 328 Ky Guru Prasad is a part I.O of the case. He
visited office of Western Remedies (India) at Madras with the S.P CBI (Ext
18/314), he has stated that the manufacturer informed and confirm that
they have not manufactured Sulphadiazine Trimethopriem Tablets in the

85

Part II - Synopsis of Oral & Documentary Evidence


year 1993-94 and 1994-95. They also confirmed that they never received
any supply order for medicines during that period from AHD Government
of Bihar. He visited Karnatak Antibiotics and Pharmaceuticals Limited at
Bangalore. The Deputy General Manger of Agrovet Department was
examined and others of the firm were also examined (relating to accused
Ajay Kumar Sinha)
365. PW 330 Anil Kumar was part I.O of the case and
collected some documents for the CBI. He has brought on record seizure
memos of different dates marked as Ext 3/156 to 3/167. The letters of
the S.P CBI to different persons marked as Ext 18/315 to Ext 18/332
have also been brought on record. The information received from
different firms Ext 18/333 to 18/345 have also been proved by him.
366. PW 331 Shailender Kumar Dev was part I.O of the case.
He has brought on record the letter of the CBI to the In-charge Secretary
Bihar Vidhan Sabha Ext 18/346 and its reply Ext 18/347. He has stated
that he was also part I.O of R.C 42(A)/96 and the 20 files relating to
Legislative Council were handed over to the main I.O of the case also
brought on record.
367. PW 332 Jhinga Lakra was posted as District Welfare
Officer in Chaibasa District in the year 1996, in his presence the
Government Cattle Farm Saraikela was sealed and the memo has been
brought as Ext 110. He has further stated that a memorandum of visit of
government Cattle firm Saraikela was prepared and it has been marked
as Ext 90/1, the seizure memos have been proved as Ext 3/167 to
3/169.
368. PW 333 Arunodaya Shit is part I.O of the case and he
accompanied the main I.O and helped him in making seizure memo of

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Part II - Synopsis of Oral & Documentary Evidence


the office of Assistant Director Chaibasa. The seizure memo proved as
Ext 3/170 and the other seizure memo up to 3/172.
369. PW 334 Umesh Kumar part I.O of the case. He had
made some correspondences Ext 18/348 to 18/356 with different
Departments by which some informations were sought. A scrutiny report
of the Finance-Dept was seized by him wherein it has been stated that in
the last 16 years an embezzlement of Rs. 500 crores were made in the
AHD. The report has been marked as Ext 111. The six seizure memos as
Ext 3/173 to 3/178, a letter of SDO Chaibasa with regard to telephone
No of D.C and the other materials with concerned to accused Sajal
Chakarborty (since discharged) has also been brought on record. He has
stated that as per the evidence the bill for installation of computer was
paid by accused B.N Sharma, (A-1).
370. PW 335 Samir Ranjan Majumdar was part I.O of the
case. He has brought on record the seizure memo Ext 3/179 (the
photographs seized by K.N. Sharma) the seizure memo from the house of
Shivbalak Choudhary Ext 3/180, the production memo Ext 3/181 from
Shivbalak Choudhary, and the production memo of Income Tax Assistant
Commissioner Kumar Sanjay is Ext 3/182, he has also recorded
statements of several witnesses under 161 Cr.P.C.
371.

PW

336

Vijay

Ram

Krishna

Vakhada

was

superintendent in Central Excise and Custom. He had made a search of


Q-max Laboratory Pvt. Ltd and a search list Ext 76/7 was prepared and
statement of account Ext 38/464 was prepared by him.
372. PW 337 Anil Singh is the part I.O of the case. He has
brought on record Ext 18/358 by which J.V.G Finance Limited has
furnished some information to the CBI.

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373. PW 338 Sukumar Sarkar was posted in A.G Office. He
has brought on record the seizure memo Ext 3/182 the file of A.G Office
(Audit) with regard to AHD Transportation is Ext 38/465. This PW has
narrated in details the work of the A.G in making audit of the account
and its role with the D.D.Os and the Finance-Dept.
374. PW 339 D.N. Biswas was part I.O of the case. He made
some search and seizure at the house of approver Dipesh Chandak and
his family members and recorded statements of several witnesses. The
search warrant was issued by the CBI was also executed by him.
375. PW 340 Tapan Joyti Ghosh is the part I.O of the case.
He examined some witnesses u/s 161 Cr.P.C and prepared a chart with
the help of DAHO in which details of CNC bills, bill No, bill amount and
the material concerned were given. A production memo Ext 3/185 was
also prepared by him. It is apparent from the production memo that
father Khalkho had handed over three locked suitcases and the keys
were handed over by Anastacia Tirkey was given and when it was opened
an amount of Rs. 18 lacs 60 thousand was recovered. Similary a seizure
memo as Ext 3/186 and Ext 3/187 was also prepared in presence of
other witnesses.
376. PW 341 Srikant Sadashiv Srikhande was posted as
Food and Drug Administration of Maharastra from where drug
manufacturing licence were issued. He has narrated the process of
issuance of the licence to drug manufactures. This PW has stated that
during his tenure M/s Winson Laboratories, Healer India Ltd, M/s
Mastrine Pharmaceuticals Pvt. Ltd were drug Licence holders.
377. PW 342 Jayant Kumar Jaiswal is the Proprietor of
Rajshree Tour and Travel Agency which was engaged in selling of AirTickets etc. He was also dealing with M/s Patlipurtra Travel Agency. This

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PW has identified different Air-tickets from his agency and his signatures
thereon. The incoming register of the agency has also been brought
before him.
378. PW 343 S. Vijay Raghwan an I.A.S was posted in
Finance-Dept as A.F.C. Ext 38/270 relating to extension of service was
shown to him and he has stated that accused Dr. Jagarnath Mishra had
given a letter recommending the name for extension. The proposal for
extension was not accepted by the Finance-Dept and the accused Lalu
Prasad directed to give approval by the Finance-Dept at the proposal of
the department, it has been stated that in the absence of approval of the
cabinet and issuance of formal order, the officer will be deemed to be
relieved, and his presence in the office will be unauthorized. In the light
of the order of accused Lalu Prasad ,this PW gave a note dated
31.12.1994, as per direction in C.W.J.C 3885/94 (Indra Deo Singh vs
State Government) and the circular of the Finance-Dept no 1600 dated
1.4.1991.Accused S.B. Sinha A-8) who was due to superannuate on
31.12.1993,worked till 31.12.1994,and post-facto-sanction was given by
memo no 3143 dated 23.6.1995.It has been stated that the AFC Mr S.P.
Keshav had strongly opposed the move by saying that as the matter is
not related to Public-Interest extension cannot be given, and despite the
notes accused Lalu Prasad directed to give approval of the Department
for the extension. He has admitted in cross-examination para 10, that A14 had endorsed the note of S.P.Keshav. He has stated that as per the
Budget-manual the Director AHD is head for Financial matters.
379. PW 344, Dr Shiv Balak Chaudhry, he was Additional
Director AHD and Director AHD, and he was formulating schemes,
taking approval of Finance-Dept, approval of the department. He has
stated regarding constitution of Central Purchase-Committee in the AHD,

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and allotment process by the Director to the D.D.Os, he has brought on
record files relating

to the accused Dr Ram Raj Ram(A-11since

dead)regarding his appointment, and complaints(Ext38/466 and 467),


Ext38/468 relates to complaints against K.M. Prasad, Ext 38/469 is with
regard to Wireless-Message of the AG for AHD, Ext 38/470 with regard to
complaints of Hon'ble M.L.A against RD AHD, Ranchi, Ext 38/471
relates to letter of the Sr. DAG and informations given to the CBI by the
AHD.
380. PW 345, Nirpendra Mohan Prasd Sinha is part I.O of
the case. He had prepared seizure-memo of guest arrival and departure
register of Hotel Patliputra,Patna(Ext 3/188).
381. PW 346 Manoj Kumar Sharma is part I.O. Of the case,
he has recorded statements of some witnesses u/s 161 Cr.P.C.
382. PW 347, Shiv Kumar was working in Patliputra Travel
Agency. He has stated that J.P.Verma used to order for booking the airtickets, he has brought sales register of the agency on record Ext 106 to
106/14.
383. PW 349 Pradip Kumar Pari, Under-Secretary in
legislative-assembly, he has brought on record Ext 18/575 relating to the
PAC.
384. PW 348 Ajay Kumar Jha is the main I.O of the case. He
was amply assisted by the different part I.Os of the case as this case
required collection of avalanche of evidence and the completion of the
chain of circumstantial evidence. The I.O has taken pains in collecting
the evidence meticulously for connecting the circumstantial evidence and
to prove the criminal conspiracy and nexus amongst suppliers, AHD
Officials, Ministers, top bureaucrats, Income Tax Officials and the
patronizing politicians, Ministers, Chief Minister, Leader of opposition

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and the Chairman P.A.C, he has brought on record the materials for
participation of these accused persons in the criminal conspiracy of
fraudulent withdrawal of public money. He has examined several
witnesses u/s161 Cr.P.C seized several documents, and coordinated the
investigation for coming to a conclusion of filing the charge-sheet.
385. PW 350 is Nand Kumar Nair, his examination has been
adopted from R.C.64(A)/96.He is part I.O of the case in that case. He had
seized air-tickets in the name of several persons including Lalu Prasad
and his family members for air-journey, a separate ticket for accused
Lalu Prasad and other accused persons ,the seizure-memo have been
brought on record as Ext 3/230 to Ext 3/241.he has stated that it
appeared from the investigation that all the tickets were booked by Mr
J.P.Verma @ Verma Da from Verma

Da

account ,BICICO and

B.R.Pharma account, and none of the passengers have paid

for the

tickets.
386. The following oral evidence could be adduced on behalf
of the accused persons as defence witness.
387. DW 1 Ravindra Kumar Mehra is A-51 himself who has
been examined u/s 315 Cr.P.C and u/s 21 of the P.C Act. He has come
to say that being proprietor of M/s Arke Enterprises articles were
supplied to the AHD and accordingly payments were made. He has
further stated that he never entered into any criminal conspiracy and the
food articles supplied by him were actually purchased through purchase
vouchers proved as Ext M to M/5 and he paid for the same through his
cheque N to N/5. Similarly another purchase vouchers M/6 and M/7
and the counter foils of the cheques Ext N/6 to N/9 have also been
brought on record. He has also brought M/8 to M/27 by which he claims
to purchase the articles from Calcutta. The sale Tax return Ext O and

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O/1 and the Income Tax Challans as Ext P and P/1 have also been
brought by the DW.
388. DW 2 Harish Kumar Khanna A-41 himself has been
examined u/s 315 Cr.P.C and

21of P.C Act. He has brought on record

signatures on partnership deed as Ext Q and Q/1. He has stated that


this partnership dissolved for which a deed was prepared. The signature
on the deed is Ext -2. He has further stated that on 1.4.1992 a fresh
partnership deed was executed in which he was shown as a sleeping
partner and the signatures upon the deed has been brought in Ext Q
series. I have carefully examined both the partnership deeds to allay any
chance of injustice to the accused. It is apparent from the subsequent
deed that as per para 6 of the deed this accused is a sleeping partner for
meaning that he will not be getting remuneration for his work. It is
evident from para 7 and subsequent paragraphs that profit and loss has
to be divided amongst the partners. He has also brought on record the
certified copy of orders passed in criminal appeal No 817 of 1998 dated
29.4.1998 which has been proved as Ext R. He has further stated that
he never signed any bill pay-in -slip drafts etc and he was not a
beneficial of M/s Asian Breeders. In his cross-examination he has
admitted that partner Madhu Mehta is his own sister and he had shown
this paper in the Honble Apex Court, the documents as stated are not
registered documents. He has admitted in court question that the deeds
were filed in the bank but he is unaware regarding the action taken by
the bank. In his further cross-examination he had admitted that the
stamps for partnership deed and dissolution deed were purchased on the
same day and it was not signed by Rajan Mehta and another partner of
the firm. I have also examined the Ext R. It has been recorded in the
order of the Honble Apex Court upon perusing the record and hearing
counsel for the parties an Additional Solicitor General before the court

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that since the appellant herein has been found by the I.O to be a sleeping
partner in the delinquent firm and bail is not opposed. I find that the
order Ext R is of no help to the defence in the given facts and
circumstances that the accused has admitted that the stamps for
partnership deed dated 23.10.1991 and dissolution/new partnership
deed dated 1.4.1992 was purchased on the same day. The version of the
DW 2 cannot be believed with and it seems to be a pretext.
389. DW 3 Bernas Kingia is a friend of A-12, their co-villagers.
They studied together and were posted at different stations. The A-12
being a senior I.A.S officer and this DW 2 was working as S.I police
promoted up to D.S.P, he has stated that A-12 was known as honest and
industrious officer and used to take liquor in the evening hours with this
DW 3. He has stated that in the year 1994-95 when he was secretary
AHD an additional charge of Rehabilitation Commissioner for Rohtas
Group of Industries was also given to him. He has brought on record Ext
R/5 said to be an appreciation letter by the Honble Apex court in writ
petition (civil No 5022/1885). I find from the order that the Honble Court
had ordered for physical appearance for the compliance of the order
passed and the accused A-12 had furnished a report to the Honble Apex
Court.
390. DW 4 Mithlesh Nandan has been brought for A-56
namely K. Arumugam, he has stated that the accused was known to him
since 1985 and as per his knowledge the accused is in possession of an
old vehicle and one house allotted by Housing Board.
391. DW 5 K. Arumugam himself A-56 has come to say that
no Air journey was made by him inside Bihar. However he has made air
journey outside Bihar. It is mention-worthy here that the accused is
saddled with the allegation of air journeys outside Bihar also.

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392. DW 6 Braj Mohan Yadav has appeared for accused
Dhrub Bhagat (A-21). He was personal assistant to the accused. This DW
has come to say that the accused had taken a car loan from Legislative
Assembly which was paid through a demand draft and for which
certificates were issued has been marked as Ext R/2. As per the Ext R/2
a payment of Rs One lac twenty thousand has been made by the accused
by the bank draft which was deposited in the bank.
393. DW 7 Sudhir Kumar Ghosh has appeared for accused
Dhrub Bhagat A-21. He has come to say that the accused Dhrub Bhagat
was the M.L.A in the elections in the years 1977, 1980, 1985, 1995. He
has stated that the accused was having offices at Sahibganj, Rajmahal,
Patna and he was in the habit of leaving blank letter pads without letter
number and date.
394. PW 8 Manoj Kumar has appeared for A-16 Vidya Sagar
Nisad. This DW comes from the constituency of the accused, he has
stated that the accused always remained against the corruption and
oppression and he always spent his life as a dedicated political worker.
He has further stated that the accused was having business of
agriculture and fisheries and his adult sons were having their own
business and income. This DW has further stated that the air tickets of
the accused was brought by Vijay Mandal for which the accused was
paying. He has admitted of having no document in support of his saying.
395. DW 9 Rajeev Jain Under-Secretary Department of
Personal and training Government of India has brought on record Ext
D/31 which relates to inquiry regarding conduct of officers of CBI Patna
in arresting Lalu Prasad.

This inquiry report has been brought for

saying that the CBI was biased in making arrest of accused Lalu Prasad.

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396. DW 10 Ejaj Hussain was advocate of the accused Lalu
Prasad in AHD and D.A cases at Patna. He has come to say that in D.A
case the accused Lalu Prasad and his wife have been acquitted. He has
further stated that after 1995 a general election was held in the year
2000 in which the party of the accused Lalu Prasad was merged as the
largest single party but the oath was given to Nitish Kumar and
ultimately Nitish Kumar resigned and Mrs. Rabri Devi became the Chief
Minister. This DW has further stated that the H.E the Governor accorded
sanction against the accused Lalu Prasad on 10.3.2000 while the
investigation continued up 3.4.2000. He has stated that two drafts of Rs.
40,500/- each issued in the name of Mayo College was shown as
expenditure of accused Lalu Prasad. He has admitted that the date of
issuance of draft is not known to him and he cannot say regarding the
details of the prosecution sanction.
397. DW 11 Dr. Satyanarayan Sharma has appeared for the
accused Jagdish Sharma. He is Principal in Inter college at Hullasganj in
Jehanabad Bihar, he has come to say that the accused is an nondisputed leader since 1977, and he has won almost all the elections. He
has further stated that several schools, colleges, roads, and other
infrastructure have been created in the area at the instance of the
accused Jagdish Sharma, it has been stated that the accused is known
for his honesty and integrity.
398. DW 12 Ram Pravesh Sharma has appeared for accused
Jagdish Sharma, he has come to say that from 1977 to 2009 the accused
was M.L.A from Ghoshi Assembly Constituency and in 2009 he was
elected as M.P. He has further stated that due to his efforts Naxal
activities, massacres and caste hatred have been ameliorated. It has

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been stated that several development works and development of
infrastructure have been made by the accused.
399. DW 13 Ashutosh Kumar Singh is the witness for
accused Vidya Sagar Nisad (A-16) he has come to say that all the four
sons of the accused is known to him and the village of the accused is
situated at a distance of 1.5 to 2 K.M from his village. He has stated that
all the four brothers had purchased land 5 katha 18 dhoor (total 23
katha) each from his father for which some advance amount was given in
the year 1985 itself. He has brought on record certified copy of 20 sale
deeds which have been marked as Ext S series.
400. DW 14 Vijay Kumar Mandal is a witness of accused
Vidya Sagar Nisad, he was working as P.A to him. He has come to say
that hotel bills and air tickets were borne by the accused himself and
also that besides an ancestor business of fisheries etc all the four sons
have got their own income from agriculture.
401. DW 15 Arun Kumar Pandey has been brought for A-18
Dr. Jagarnath Mishra in the period 1987 to 2007, he was working in
Hindustan Daily. He has come to say that a press conference was held
on 4th June 1993 by the accused as opposition leader and a news item
was published on 5th June 1993 with a heading withdrawal from
Treasury should be inquired and the leader of opposition had called for
an all party meeting, CBI investigation, inquiry by C.A.G and inquiry by
both the houses. Accused Dr. Mishra had stated that accused Lalu
Prasad was responsible for fraudulent of Rs. 1200 crores. The portion of
the news paper has been brought on record as Ext-T.
402. DW 16 Pandey Dayanand Sharma has appeared for
accused Dr. Jagarnath Mishra. The correspondence portion of Ext
38/270, a letter dated 5.12.1993 by Jagarnath Mishra is shown to the

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witness. He has stated that at the house of Honble Member Sushila
Kerketta a meeting of Honble M.L.As was held and it was decided that
for smooth functioning of the welfare schemes of the AHD extension of
service of accused S.B Sinha be moved before the Government, it has
been stated that instance of extension for services to other persons was
also mentioned. He has admitted in cross-examination para 6 that
minutes of the proceeding was not prepared.
403. DW 17 Beck Julius is the accused A-12 himself, who
has been examined u/s 21 of the P.C Act. He joined as secretary AHD on
7.5.1994 and remained there till June 1997. He has taken some
information from A.G. Bihar regarding R.T.I. It has been proved as Ext
R/21. He has stated that during his tenure, he was in additional charge
of M.D PIADA, Rehabilitation Commission of Rohtas Group of Industries.
The Ext 38/281 was shown to him and he has stated that on 27.6.1994,
a letter of Jagdish Sharma the then PAC Chairman was received in the
office. He has further stated that being a new incumbent in the office he
endorsed his opinion directly to the Under-Secretary Bachhu Prasad,
who had given a note to stop any inquiry/investigation, upon which
neither he endorsed the opinion nor signed it and gave a note that the
file should be disposed as per the rules and the notes should be given as
per the rule. It has been stated that despite his notes the then Minister
Planing Sri Tulsi Singh asked for a copy of it in which entire report of
Shiv Balak Choudhary regarding inquiry against Dr. Sheshmuni Ram
was kept which is not available presently in the file. He has stated that a
draft-notes to stop the inquiry was given to the Minister but he neither
gave any opinion nor signed it. He has further placed his defence for his
inaction in taking steps against the AHD accused persons. It has been
stated that neither the finance department nor the A.G made any
objection regarding the withdrawal and they treated it only as excess

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withdrawal. He has stated that the draft appropriation or surrender
certificate was never brought before him. It has been claimed that Ext
19/26 to Ext 19/32 has been forged by the CBI
404. DW 18 Durga Prasad an Assistant in the Patna
Secretariat has been brought by the accused Lalu Prasad. He has stated
that the extension of the Indian Administrative Service is made by
General Administrative Department after which the approval of the
cabinet is taken. He has brought on record the letter of the JointSecretary, Ext R/23 for saying that extension of service was given to
other officers also.
405. DW 19 Dr Shukla Mohanti was tutor for daughters of
the accused Lalu Prasad. She has come to say that the school admission
form for Bishop Scot School was not filled up by her. She has refused to
identify the signature of accused Lalu Prasad upon the form.
406. DW 20 Karu Ram was O.S.D in Bihar Bhawan New
Delhi in the year 1993-97, he has stated that in the year 1995 accused
Lalu Prasad had wished that he wants the admission of his two
daughters in Mayo college for which two forms were required and a fees
of Rs. 40500/- each student was to be paid. He has stated that Rabri
Devi had given Rs. 81,000/- in cash to him by which the draft was
prepared. He has further stated that as only one draft was to be issued
in one name, one of the draft application was filled up by Dr. R.K. Rana
(A-21). He accompanied both the daughters up to Ajmer and enrolled
himself as local guardian. In his cross-examination he has stated that
that Rabri Devi had given money on 19th July and the form was brought
on 18th July, a commission of Rs. 70 to 75 was required to be paid. He
has admitted that he has come to Ranchi from Delhi for deposing on

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behalf of the accused and he will not charge any amount from the
accused Lalu Prasad.
407. DW 21 Sajjan Kumar Dokania is a witness for accused
Lalu Prasad. He has come to say that on 21.8.1998, he accompanied the
CBI team up to Phulwaria, the native village of accused Lalu Prasad and
inventory-list was prepared in R.C 5(A)/96 which has been marked as
exhibit as Ext 4.
408. DW 22 A.P Dorai has appeared for accused Lalu
Prasad. He is an I.P.S Officer and posted as D.G.P R.P.F. At a letter from
D.O.P.T Government of India (Ext D/31) was received by him and he was
directed to conduct an inquiry into the conduct of the C.B.I Officers who
had sought assistance of Army in execution of warrant of arrest against
accused Lalu Prasad and he submitted a report in 35 pages. The report
has been brought on record. He has been brought by the defence to show
over-enthusiasm of the CBI in making arrest of the accused Lalu Prasad.
He has admitted in cross examination that statement of any army officer
or accused Lalu Prasad was not recorded by him. This DW wanted to
cast some aspersions against Hon'ble Monitoring Bench of the Patna
High Court also. He has pleaded ignorance regarding the order sheets of
the Special Judge, CBI, Patna in Rc20(A)/96 and unawareness towards
order sheet dated 29.07.1997, 30.07.1997 and 31.07.1997. He has also
pleaded ignorance towards mis-happening in the Civil Court at the time
of surrender of the accused Lalu Prasad in the court. The attention of the
DW was drawn towards his strictures in his report against CBI Officers
U.N. Biswas or V.S. Kaumudi and he has admitted that no show-cause
was issued by him to them as he was not having authority to issued
show-cause.
409. DW 23 R.P. Nautyal has appeared for accused Lalu
Prasad. He was posted as Commanding Officer of the Bihar Regimental

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Center at Danapur in the period September, 1996 to June, 1999. He was
stated that in July, 1997 Brg. Malhotra was sub-area commander of
Bihar and Orrisa, on 30.07.1997 he was in annual leave and in his
absence exhibit D/31 (page 40) was placed before him and Brg. Malhota
made a call to him on 30th July, 1997 itself that two persons from the
CBI had come to him with a requisition of Army assistance for arrest for
Lalu Prasad. He has stated that in his office two persons of the CBI
namely Mr. Biswas and CBI Counsel Rakesh Kumar handed over a
requisition to him and the said requisition was made at the oral direction
of Hon'ble Patna High Court with regard to this RC Case No. 20(A)/96.
He has further stated that for getting the matter clarified he straightway
rang to Hon'ble S.N. Jha and his Lordship stated that it is not a court's
direction, if the CBI wants it may take the assistance of the army. He
made a call to Central Command and Army Head Quarter which did not
agree to provide an army assistance in arrest of any accused. He has
stated that at the request of Mr. Biswas he made a call to Mr. Kaul, the
DIG of the CBI, who wanted a reply in writing accordingly it was replied
which has been appended at page no. 35 of the exhibit D/31.
410. DW 24 Sunil Kumar has come for accused Lalu Prasad.
He was posted as Senior SP, Patna in July 1997. He has come to say that
on 25th July, 1997 no warrant was to given to him against accused Lalu
Prasad but he came to know that a warrant of arrest has been issued
against accused Lalu Prasad. He has stated that the House of the CM
was cordoned with the RAF in view of probable breach of law and order
so that the CBI may not get any difficulty, at about 2.00 PM he came to
know that warrant of arrest has been stayed by the Hon'ble Court. The
Ext. D/31 was shown to him (at page 33 & 34) which is a letter of DGP to
him in which the CBI had requisitioned sufficient force and the CM
residence be sanitized with the help of CRPF and RAF. He has stated that

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after knowledge of issuance of warrant a mob of 2 to 3 thousand had
assembled there and he reinforced additional security force to save any
unpleasant action and made effort that accused Lalu Prasad does not
comes out. He has further stated that accused Lalu Prasad surrendered
on 30.07.1997 and a contempt proceeding was drawn against him which
was ultimately dropped. Attention of the witness drawn towards ugly
scene created in the Patna Civil Court at the time of surrender of
accused Lalu Prasad.
411. DW 25 Anwar Ahmad has come for accused Lalu
Prasad, he was known to accused Lalu Prasad since his student- life and
was M.L.C of the party. He has come to say that he remained on visiting
term with the accused every off and on and especially at the occasion of
the festivals. It has been stated that all and sundry, press men used to
pour colour and gulal at the scene

to Lalu Prasad and his family

members. He has stated that the such Holi was telecast at the television
and published in the papers.
412. DW 26 S.N. Shyam has appeared for accused Lalu
Prasad. He was working as correspondent in local daily AAJ. He has
been authorized to appear before the court through (Ext -L). This DW has
brought copy of news papers dated 21st and 22nd August, 1998, he has
stated that

in the time of accused Lalu Prasad the Holi at the C.M

residence was popular in media and the media people used to come for
making a live coverage.
413. DW 27 Ashok Kumar Choudhary has appeared for
accused Lalu Prasad as an assistant of Secretariat. He was posted as
care taker to the C.M's resident. He has come to say that the boarding
pass of air journeys were collected by himself or joint-secretary P.K
Khare. He has further stated that the cashier posted at C.M residence

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used to take the tickets from the advance given by the finance-dept and
after the journeys the advance were adjusted against the tickets. He has
admitted that there was no circular of the government for purchase of
the air-tickets.
414. DW 28 Atul Kumar has appeared for accused Lalu
Prasad. He has come with the photocopy of the news-paper Dainik
Hindustan dated 22.8.1997 (marked as Ext V/2), subsequently he
brought scanned copy of news-paper dated 21.8.1998 and 22.8.1998 of
daily Hindustan marked as Ext V/3 and V/4.
415. DW 29 Jaiprakash Narayan Yadav has appeared for the
accused Lalu Prasad. He was M.L.A and the state minster of Water
Resources Department in the period 1990 to 1995 and in the period
1995 to 2000 he was Cabinet Minster Education of Bihar. He has come
to say that CBI never moved to cabinet for prosecution sanction against
accused Lalu Prasad.
416. DW 30 Pavitra Paswan has appeared for accused Lalu
Prasad. He was posted as Junior Engineer in the period 1990-97 and the
C.M residence was within his jurisdiction. He has come to say that A.C
was never installed in the Cow- Shed of the accused Lalu Prasad and the
report of the A.G is not correct. He has further stated that the the
documents were brought in the D.A case and it will be apparent from the
documents that the A.C was not installed in the cow-shed.
417. DW 31 Gulam Tahir has appeared for accused Lalu
Prasad. He was posted in the C.M Secretariat as Deputy Secretary from
January 1995 to 31.3.1995 and after superannuation he was reemployed and remained posted there. He has come to say that in the
period of 28.3.1995 to 3.4.1995 it was President's Rule in Bihar. He has
narrated the process of movement of file in the C.M Secretariat by saying

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that after receiving the file it were docketed, and placed before the
Principal Secretary, and on priority basis before the C.M as per his
availability. He has explained the term priority basis by saying that the
files to be disposed within time frame was placed first after which the
matter relating to the court and after that the matter relating to the
questions raised in assembly and only after disposal of these files the
other files were placed before the C.M he has stated that after the
imposition of the

President's the files were returned back to the

concerned Department and it came back after the C.M assumed the
office. He has stated that at the order of accused Lalu Prasad 41 cases of
fraudulent withdrawal in the AHD were lodged. This DW has further
stated that the T.A and the other expenses of the accused Lalu Prasad
were borne by the finance-dept and in July 1995 he had undertaken
official trip for Thailand, Singapur, and U.K and further that in the
period July 1995 to November 1995 accused Lalu Prasad seldom used to
come in the C.M Secretariat. He has admitted that there is no written
guide line for the movement of the file and further that he was having not
concerned with the purchase of the air-tickets.
418. DW 32 Gunjan Kumar has appeared for accused Lalu
Prasad. He was working in Arya Travels and Sahara Airlines. He has
come to say that boarding pass of the accused Lalu Prasad was collected
by its protocol. It has been stated that in the period 1990-95 the identity
of the passengers was not required and any body showing he boarding
pass could have boarded the flight. He has furhter stated that the Lalu
Prasad was always treated as VIP category. In his cross-examination he
has stated that details of air journeys of accused Lalu Prasad is not
before him.

103

Part II - Synopsis of Oral & Documentary Evidence


419. DW 33 Md. Jainul has appeared for accused Lalu
Prasad. He was posted as Deputy Secretary in Bihar Vidhan Sabha. He
has come to say that procedure of raising question and its reply in the
Hon'ble House, he has also stated regarding privilege committee in the
assembly. This DW has stated that any question raised by an Hon'ble
member were examined for its admissibility and only the questions were
allowed were sent to the concerned department for its reply and the reply
was placed before the house if the House is in session and if the reply is
received during the period when the house is not in session it was
circulated to the Hon'ble members and printed in a booklet form by the
house. If the Hon'ble Members remained absent after the receipt of the
reply the question was to be off-listed.
420. DW 34 Sadanand Singh has appeared for accused Lalu
Prasad he was Hon'ble Speaker of Bihar Vidhan Sabha in the period of
February 2000 to June 2005 and Hon'ble MLA of the house since 1969.
He has come to say that three types of questions are raised by Hon'ble
Members in the House - short term star questions which is required to
be answered within 10 days, star questions which is required to be
answered in 15 days and the non star questions, the answers of which
are given to the Hon'ble Member. he has further stated that if Hon'ble
Member remains absent on the day of answer than it may be answered
to another member by the permission of the Hon'ble Speaker. He has
stated that generally such permissions are not given. The DW has further
stated that all the proceeding of the Hon'ble House is a privileged
proceeding.
421. DW35 Inder Singh Namdhari. The evidence has been
brought for accused Lalu Prasad. The evidence of this witness has been
adopted from RC64(A)/96 in which he was examined as PW124. In the

104

Part II - Synopsis of Oral & Documentary Evidence


period 1990-1995 he was an MLA and the Hon'ble Speaker had
nominated him the Chairman of Public Enterprises Committee which is
one of the financial committee of the Hon'ble House. The other two
committee being Estimate Committee and Public Accounts Committee,
the Chairman of such committee are nominated for one year and the
Hon'ble member of the houses of members of this committee. It has been
stated that the main work of the PEC is to review the work of the Public
Enterprises and to meet the objection of any raised by the CAG. In the
period 1990-1995 there where four sub-committee of the PEC and the
each sub-committees having five members. He has stated that Rajo
Singh, Hon'ble MLA was convener of one of such committee and the AHD
was not coming under direct jurisdiction of PEC. He has specifically
stated that any of such committee never made any enquiry regarding
irregularities in the AHD and the committee had not ordered to seize any
documents of AHD.
422. DW36 Mukund Prasad a Senior IAS Officer has
appeared for accused Lalu Prasad. He come to said that as per rule 72
and 73 the Government had got jurisdiction for extension for service of a
Government Service for public ground to the period of one year. He has
stated that in the year 1990-1996 some IAS and IPS officers were given
extension by the Government and one Dr. Indrabhan Prasad of AHD was
also given an extension in service and such files regarding extension are
kept as permanent basis. He has admitted in cross examination in para
8 that any public interest can not be against the interest of the main
work. He was pleaded ignorance towards the circumstances leading to
extension to AHD. In his reply to the Court question. He has stated that
for the services such as IAS, IPS and IFS there is a separate rule and the
state government empowered to accord an extension of only six months
and further extension approval of the Central government was required.

105

Part II - Synopsis of Oral & Documentary Evidence


423. DW 37 Dhruv Prasad Ojha has appeared for accused
Lalu Prasad. He was senior I.P.S officer and retired from the post of D.G
Police on 30.4.2004 when V.R.S was taken by him. He has come to say
that in vigilance case 34/90 he was controlling officer and D.G Vigilance
was Gajinder Narayan. He has stated that accused Lalu Prasad the then
C.M had passed any order to influence the investigation of the said
vigilance case. He has stated that by way of forging some documents the
CBI also wanted to implicate him. It has been stated that the vigilance
Department had not taken any cognizance of the letter written by Dr.
Jagarnath Mishra as the I.O had already taken steps for investigation
and approval of the Law Department was also taken and ultimately
charge-sheet was filed. He has further stated that the chairman P.A.C Sri
Jagdish Sharma had written letter to stop the investigation as the P.A.C
was making inquiry, the letter was marked to him and he gave a note
that the order of the government was required in the matter. The file was
placed before the C.S and after his notes the D.G passed the order to
stop the investigation. He had stated at the letter head had come through
the C.M it was sent to the C.M for approval and in the intervening period
there was a president's rule and in the mean time the PAC has seized the
documents and subsequently on 2.2.1996 the C.M ordered for vigilance
investigation. He had admitted that a Departmental proceeding was
initiated against him regarding irregularities of AHD Scam in which there
was allegation against him regarding his proximity and connivance with
accused Lalu Prasad. He has admitted in cross-examination para 16 that
he subsequently came to know that no such documents was ever seized
by the P.A.C and at the direction of the Hon'ble Apex Court the
documents were handed over to the CBI. He has stated that
simultaneous vigilance inquiry and PAC inquiry was not possible.
However he has not assigned any reasons for the same.

106

Part II - Synopsis of Oral & Documentary Evidence


424. DW 38 Devashish kumar has appeared for accused
Lalu Prasad. He has brought some documents at the summon of the
court given by S.P Koderma which relates to PW Bidhu Bhushan Devedi
and the documents have been brought to impeach the said PW.
EXHIBIT LIST OF PROSECUTION
Ext 1-

Formal F.I.R

Ext 2-

Endorsement of the left side of 1st page of written


report.

Ext 3-

Seizure memo dt. 07.11.96.

Ext 3/1-

Seizure memo of Treasury vouchers of Chaibasa


treasury dt. 24.11.94.

Ext 3/2-

Signature of B.N. Jha on seizure memo.

Ext 3/3-

Signature of S.K. Mukherjee on seizure memo.

Ext 3/4-

Signature of A.P.Sinha at page -9 of the seizure


memo.

Ext 3/5-

Signature of Mr. Lakra on the 1st page of seizure


memo.

Ext 3/6-

Signature of Kameshwar Puri on the seizure


memo.

Ext 3/7-

Signature of K. Puri on the seizure memo of


draft.

Ext 3/8-

Signature of K.K. Das Gupta on seizure memo of


draft.

Ext 3/9-

Endorsement & Signature of K.K. Das Gupta on


the copy of seizure memo.

Ext 3/10-

List of drafts (seizure memo) dated

Ext 3/11-

Paper of draft/seizure memo dated

Ext 3/12-

Endorsement & Signature of S.K. Bhattacharya


on copy of seizure memo.

Ext 3/13-

Signature of J. Bhengraj & A.K. Jha on seizure


list 38 pages.

Ext 3/14-

Signature & endorsement of Krishna Prasad on


the seizure memo.

Ext 3/15-

Seizure memo dated 28.06.1996 at Panjab and


Sind Bank

Ext 3/16-

Signature on seizure memo dated 12.09.1996


seized at SBI Patliyala City Branch, Merrut.

107

Part II - Synopsis of Oral & Documentary Evidence


Ext 3/17-

Seizure memo dt. 27.06.96.

Ext 3/18-

Seizure memo dt. 03.08.1996 from Dubraj Dorai

Ext 3/19-

Seizure memo dt 28.09.1996 from residence of


Silas Tirkey

Ext 3/19A

Seizure memo dt 27.06.1996 from Orintal Bank


of Commerce, New Delhi.

Ext 3/20-

Seizure memo dt 23.11.1996 from Orintal Bank


of Commerce, New Delhi.

Ext 3/21-

Seizure memo dt 28.06.1996 from Orintal Bank


of Commerce, New Delhi.

Ext 3/22-

Seizure memo

Ext 3/23-

Signature on seizure memo of P.P. Prasad.

Ext 3/24-

Left out V.O.S dated 13.09.2000 draft.

Ext 3/25-

Signature of D. N. Pd. on seizure memo.

Ext 3/26-

Signature on seizure memo.

Ext 3/27-

Signature of I.B. Pd on seizure memo.

Ext 3/28-

Signature of I.B. Pd on seizure memo of two


cheques.

Ext 3/29-

Signature of K.K. Basu on seizure memo.

Ext 3/30-

Signature of Gautam Laha on the seizure memo.

Ext 3/31-

Seizure memo under signature of Gautam Laha.

Ext 3/32-

Signature of Subarato Pal on seizure memo.

Ext 3/33-

Signature of Subarato Pal on clearance sheet.

Ext 3/34-

Seizure memo signed by C.M. Bhatia.

Ext 3/35 to 3/38-

Four seizure memo signed by Asim Kumar


Sarkar.

Ext 3/39-

Signature of Md. Hanif on seizure memo.

Ext 3/40-

Signature of Surendra Mohan Pd. on seizure


memo dt. 14.12.96.

Ext 3/41-

Signature of Prakash Chandra Grahanayak on


the seizure memo dt. 23.05.96.

Ext 3/42-

Signature of K.K. Das Gupta on seizure memo of


draft.

Ext 3/43-

Signature of A.K. Chakrabarty on the Seizure


memo dt. 14.12.96

Ext 3/44-

Signature of V.K. Mishra on the Seizure memo


dt. 22.11.96

108

Part II - Synopsis of Oral & Documentary Evidence


Ext 3/45-

Seizure memo dt. 13.06.96 signed by Sri M.K.


Sinha and A.K. Jha.

Ext 3/46-

Seizure memo dt. 13.06.96 written & signed by


Sri A.K. Jha.

Ext 3/47-

Seizure memo dt. 22.11.96 handed over by PW


49 to Sri R. Deonath Insp. CBI.

Ext 3/48-

Account opening form cum specimen signature


for M/S Manas Sales Enterprises.

Ext 3/49-

Account opening form of Samarpan Veterinary


Enterprises.

Ext 3/50-

Account opening cum specimen signature form


of M/s Samarpan Veterinary.

Ext 3/51 to 3/52-

Signature of Deonath Pd. on seizure memo.

Ext 3/53 to 3/54-

Signature of Sri
seizure memo.

Ext 3/55 to 3/56-

Signature of Sri Atul Mehta in seizure memo dt.


24.05.96.

Ext 3/57-

Seizure memo dt. 13.06.96.

Ext 3/58-

Sheonand

Chaudhary

on

Seizure memo dt. 22.11.96 and taken over by R.


Deonath.

Ext 3/59-

Seizure memo dt. 08.11.96 in central Bank of


India, Patel Nagar Branch.

Ext 3/60 to 3/61-

Signature of Sri S.K.Ghosh for Manager central


Bank of India Patel Nagar on seizure memo dt.
18.06.96 at 17:00 hours.

Ext 3/62-

Seizure memo dt. 13.06.96 at 13.30 hours at


PNB East Gandhi Maidan, Patna.

Ext 3/63-

Seizure memo dt. 14.12.96 prepared by Sri


Rajeev Deonath Inspr. CBI.

Ext 3/64 to 3/65-

Two seizure memo dt. 17.12.96 seized by Sri J.P


Mishra

Ext 3/66-

Seizure memo dt. 14.12.96 seized by Sri Rajeev


Deonath, Inspr. CBI.

Ext 3/67-

Seizure memo dt. 13.11.96 seized by Sri S.R.


Mazoomdar, Dy.SP, CBI.

Ext 3/68-

Seizure memo dt. 14.11.96 seized by Sri P.


Christopher, Dy.Sp, CBI.

Ext 3/69-

Seizure memo dt. 21.11.96 seized by Sri P.


Christopher, Dy.Sp, CBI.

Ext 3/70-

Seizure memo dt. 18.06.96 taken over by


A.K.JHA Inspr.CBI.

109

Part II - Synopsis of Oral & Documentary Evidence


Ext 3/71-

Seizure memo dt. 20.11.96 taken over by


A.K.JHA Inspr. CBI.

Ext 3/72-

Seizure memo dt. 08.11.96 seized by Sri Rajeev


Deonath Inspr. CBI.

Ext 3/73-

Seizure memo dt. 27.12.96 seized by Sri Sanjeeb


Ghosh Inspr. CBI.

Ext 3/74-

Seizure memo dt. 24.05.96 seized by A.K. Jha


Inspr. CBI.

Ext 3/75 to 3/82-

8 signature of D.K.Chaterjee, PW-64 on Seizure


memo dt. 28.11.96 seized by Sri A.K.Jha Inspr.
CBI.

Ext 3/83-

Seizure memo dt. 28.05.96 seized by A.K.Jha


Inspr. CBI.

Ext 3/84-

Seizure memo dt. 14.11.96 seized by Sri R.


Deonath Inspr. CBI.

Ext 3/85-

Seizure memo dt. 13.06.96 seized by A.K.Jha


Inspr. CBI.

Ext 3/86-

Seizure memo dt. 22.11.96 seized by Sri Rajeev


Deonath Inspr. CBI.

Ext 3/87-

Seizure memo dt. 26.12.96 seized by Sri R.K.


Sarkar, Dy.SP. CBI.

Ext 3/88-

Seizure memo dt. 11.02.97


Sandeep Ghosh Inspr. CBI.

Ext 3/89 to 3/90-

Two Signature of P.N. Jha the then Bank


Manager of the Bank of Baroda, Bhagalpur&
Seizure list dt. 21.06.96.

Ext 3/91-

Seizure memo dt. 13.11.96 seized by Sri A.K.Jha

Ext 3/92-

Signature of the then Dy. Manager United Bank


of India, Bhojpur on seizure memo dt. 21.06.96.

Ext 3/93-

Seizure memo dt. 04.11.96 seized by Sri P.


Christopher.

Ext 3/94-

Seizure dt. 14.11.96 seized by Sri P. Christopher


Dy.Sp CBI, Calcutta.

Ext 3/95-

seized

by

Sri

Seizure memo dt. 13.12.96 seized from Carvan


Travels.

Ext 3/96-

Seizure memo dt. 06.11.96.

Ext 3/96(A)-

Seizure memo seized by Sri Dhananjay Kr.


Singh.

Ext 3/97-

Seizure list dt. 22.01.96.

Ext 3/97(A)-

Memorandum of measurement feed store by Dr.


D.K. Singh & Ghosh.

110

Part II - Synopsis of Oral & Documentary Evidence


Ext 3/98-

Memorandum of seizure dt. 04.09.96.

Ext 3/99-

Seizure memo dt. 06.11.96 Seized by Sri A.K.


Singh, Dy. SP CBI.

Ext 3/100-

Seizure memo Seized by Sri M.N.Singh, Dy.SP


CBI, Dhanbad.

Ext 3/101-

Seizure memo dt. 18.11.96 Seized


Sandeep Ghosh Inspr, CBI, Dhanbad.

by

Sri

Ext 3/102-

Seizure memo dt. 08.11.96 Seized


M.N.Singh, Dy.SP, CBI, Dhanbad.

by

Sri

Ext 3/103-

Seizure memo dt. 20.01.96 Seized by Sri R.


Deonath Inspr, CBI.

Ext 3/104-

Seizure memo dt. 18.11.96 Seized by Sri R.


Deonath.

Ext 3/105-

Seizure memo dt. 04.06.97 seized by Sri Tilakraj


Gauri, CBI, Inspr, Dhanbad.

Ext 3/106-

Seizure memo dt. 04.09.96

Ext 3/107-

Seizure memo dt. 19.12.96 seized by Sri A.K.


Jha Inspr, CBI.

Ext 3/108-

Seizure memo dt. 11.02.97 seized by Sri A.K.


Jha CBI, Inspr, for Chandrawali Natrajan.

Ext 3/109 to 3/111-

Three seizure memo dt. 22.01.97, 07.02.97,


08.02.97 by which document seized by A.K.Jha
CBI Inspr.

Ext 3/112 to 3/118-

Seizure memo dt. 21.11.96, 03.12.96, 12.12.96,


13.12.96 in two set & 14.12.96 by which
document seized by A.K. Jha CBI Inspr.

Ext 3/119 to 3/132-

14 seizure memo dt. 10.01.97, 07.01.97,


21.12.96, 20.12.96, from seized S.P. Chaudhary,
Sales Tax Officer, Ward No. 61 in two sheets,
18.12.96,
30.11.96,
04.12.96,
13.03.07,
15.03.07,
13.03.97,
17.03.97,
23.11.96,
13.12.97 carbon copy in 8 sheets.

Ext 3/133-

Seizure memo dt. 14.02.97 by which document


seized by N.M. Singh DY. SP, CBI.

Ext 3/134-

Seizure memo dt. 19.11.96 seized by T.J.Ghosh


Inspector CBI/SPG, Dhanbad.

Ext 3/135-

Seizure memo dt. 17.01.97 by which document


seized by D.N.BISWAS DY. SP, CBI from Shri
Sukumar Sankar Accounts officer budget &
appropriation.

111

Part II - Synopsis of Oral & Documentary Evidence


Ext 3/136-

Seizure memo dt. 03.04.97 by which document


seized by UMESH KR. Inspr. CBI

Ext 3/137-

Seizure memo dt. 12.04.97 by which document


seized by Umesh Kr. Inspr, CBI from K.Surya
Prakash, Sr. Manager, Canara Bank, Ajmer.

Ext 3/138-

Seizure memo seized by Umesh Kr., Inspr, CBI


seized from Rameshwar Rajak, Assistant
Manager, Central Bank of India, Main Branch,
Ranchi.

Ext 3/139-

Seizure memo of Ramraj Dubey.

Ext 3/140 to 3/142-

Seizure memo dt. 21.12.96, 21.12.96 &


08.01.96 by N.M.Singh Dy SP CBI from Director
Institute of Finance.

Ext 3/143 to 3/144-

Seizure memo dt. 11.01.97 seized by N.M.Singh


Dy. SP CBI.

Ext 3/145-

Seizure memo dt. 06.11.96 from D.C. Srivastava


divisional
marketing
manager
Sarabhai
chemicals.

Ext 3/146-

Seizure memo dt. 29.05.98 by which document


seized by S.R. Mazumdar, Chief Manager,
Oriental Bank of Commerce.

Ext 3/147-

Seizure memo dt. 01.08.98 by which document


seized by S.R. Mazumdar, Chief Manager,
Oriental Bank of Commerce.

Ext 3/148-

Seizure memo dt. 31.07.98 by which document


seized by S.R. Mazumdar, Chief Manager,
Oriental Bank of Commerce.

Ext 3/149-

Seizure memo dt. 05.03.97 by which document


seized by D.N.BISWAS, DY. SP. CBI.

Ext 3/150-

Seizure memo dt. 24.07.96.

Ext 3/151-

Seizure memo dt. 01.09.96.

Ext 3/152-

Seizure memo dt. 02.09.96.

Ext 3/153-

Seizure memo dt. 11.12.96 by which document


seized by Sandip Ghosh from Income Tax officer.

Ext 3/154-

Seizure memo dt. 13.01.1997 seized by A.K.


Jha, CBI Inspector from Joint Commissioner
Food & Drug, Nasik.

3/154(i) to 3/154(iv)-

Four set of document as per seizure list no.


3/154 of Q.Max. Lab., Nasik.

Ext 3/155-

Seizure memo dt. 14.02.98 seized form K.D. Das


Branch Manager, Allahabad Bank, J.H. Nehru
Road, Kolkata.

112

Part II - Synopsis of Oral & Documentary Evidence


Ext 3/156 to 3/166-

11 seizure memo dt. 05.11.97, 07.11.97,


07.11.97,
07.11.97,
05.12.97,
10.12.97,
05.01.98, 06.01.98, 09.01.98, 22.01.98 &
20.07.98 seized from A.D. Dharma, Manager,
S.B. of Saureshtra, New Delhi, Canough Place.

Ext 3/167 to 3/168-

Seizure memo.dt. 05.09.1996 at GFC Saraikela

Ext 3/169-

Seizure memo dt. 05.09.1996 at Circuit house


Chaibasa

Ext 3/170-

Seizure memo dt. 04.09.1996 Govt. Poultry farm


Chaibasa

Ext 3/171-

Seizure memo dt. 09.09.1996 Circuit House


Chaibasa

Ext 3/172-

Seizure memo dt. 01.10.1996 SBI Main Branch,


TATA

Ext 3/173 to 3/178-

Seizure memo of different dates.

Ext 3/179-

Seizure memo dated 29.12.96 made by Samir


Ranjan Majumdar seized from Sri K.M. Sharma,
Senior Photographer Times of India.

Ext 3/180-

Seizure Memo dt. 17.02.97 made by S.R.


Majumdar seized some documents from
Shivalak, Add. Director, AHD, Patna.

Ext 3/181-

Prosecution memo dated 28.12.96 made by S.R.


Majumdar Part IO CBI.

Ext 3/182-

Prosecution memo dated 21.02.97 made by S.R.


Majumdar Part IO CBI.

Ext 3/182(A)-

Seizure memo dt. 05.03.97 seized from Principal


Accountant General (A&E), Bihar, Ranchi.

Ext 3/183 to 3/184-

Seizure memo dt. 05.03.97 from office of


Principal Accountant General, Bihar and
another seizure memo dt. 05.03.97 seized from
office of Principal Accountant General (A&E),
Bihar, Ranchi.

Ext 3/185-

Seizure cum production memo of 28.09.96


seized from Silas Tirkey (residence).

Ext 3/186-

Seizure memo dt. 04.09.96 seized from Silas


Tirkey (residence).

Ext 3/187-

Seizure memo dt. 19.11.96 from Distt. Treasury,


West Singhbhum, Chaibasa.

Ext 3/188-

Seizure memo dt. 20.08.98 seized from N.M.P.


Sinha.

Ext 3/189 to 3/195-

seven seizure list

Ext 3/196-

Personal search list of I.O. A.K. Jha (seizure list).

113

Part II - Synopsis of Oral & Documentary Evidence


3/197-

Seizure memo dt. 05.03.97 seized by D.N.


Biswas.

3/198-

Seizure memo dt. 09.07.96.

Ext 3/199 to 3/200-

Search list in carbon copy seizure memo dt.


03.12.96.

Ext 3/201-

Seizure memo dt. 14.01.97.

Ext 3/202 to 3/203-

Two seizure memo dt. 26.12.96.

Ext 3/204-

Seizure memo dt. 08.11.96.

Ext 3/205-

Seizure memo dt. 21.11.96.

Ext 3/206-

Seizure memo dt. 13.12.96.

Ext 3/207-

Seizure memo dt. 07.10.96.

Ext 3/208-

Seizure memo dt. 14.11.96.

Ext 3/209 to 3/210-

Seizure memo dt. 01.04.97 & 07.04.97.

Ext 3/211-

Seizure memo dt. 28.03.97.

Ext 3/212-

Seizure memo dt. 29.11.96 seized from Punjab &


Sind Bank, New Delhi.

Ext 3/213-

Seizure memo dt. 03.12.96 seized from Punjab


National Bank, Janipur, Patna.

Ext 3/214 to 3/216-

Three seizure memo dt. 05.04.96, 03.05.96 &


23.11.96.

Ext 3/217-

Seizure memo dt. 28.11.96.

Ext 3/218-

Receipt memo dt. 14.06.96

Ext 3/219 to 3/220-

Two seizure memo dt. 19.06.96.

Ext 3/221 -

Seizure memo dt. 20.06.96.

Ext 3/222 -

Seizure memo dt. 22.06.96.

Ext 3/223 -

Seizure memo dt. 15.06.96.

Ext 3/224 -

Seizure memo dt. 08.05.96.

Ext 3/225 to 3/227-

Three seizure memo.

Ext 3/228-

One seizure memo

Ext 3/229-

One seizure memo dt. 10.04.96.

Ext 3/230-

CC of seizure memo dt. 20.02.97 .

Ext 3/231-

CC of seizure memo dt. 21.02.97.

Ext 3/232-

Seizure list dt. 27.02.97 seized from Patliputra


Travels.

Ext 3/233-

Seizure list dt. 28.03.97.

Ext 3/234-

Seizure list dt. 29.03.97.

114

Part II - Synopsis of Oral & Documentary Evidence


Ext 3/235-

Seizure list dt. 08.04.97.

Ext 3/236-

Seizure list dt. 09.04.12.

Ext 3/237-

Seizure list dt. 11.04.97.

Ext 3/238-

Seizure list dt. 19.04.97.

Ext 3/239-

Seizure list dt. 23.04.97.

Ext 3/240-

Seizure list dt. 25.04.97.

Ext 3/241-

Seizure list dt. 23.04.97.

Ext 4 & 4/1-

Signature of A.K. Sinha & K.C. Mishra on


seizure memo.

Ext 4 /2 & 4/13-

Signature of P.N. Verma on 12 seizure memos.

Ext 4 /14 & 4/25-

Signature of Mithilesh Singh & S. Pingua over


12 seizure memos.

Ext 4 /26-

Signature of S. Pingua & P.N. Verma over


seizure memo.

Ext 4 /27 & 4/29-

Signature of N.S. Mukhopadhyay on 3 seizure


memos.

Ext 4/30-

Signature of R.Devnath in seizure memo dt.


16.01.97.

Ext 5 to 5 /417-

Signature of Mohan Das on seizure memo of 418


draft application.

Ext 5 /418 to 5/422-

Signature of S. Pingua on five applications for


drafts.

Ext 5/423

Signature of Bachu Prasad in statement u/s 164


Cr.PC earlier exhibit in RC64(A)/96 hears exhibit
5/46.

Ext 6-

F.I.R.

Ext 7 to 7/124-

Signature of Mohan Das on drafts.

Ext 7 /125 to 7 /309-

Signature of Mohan Das on drafts.

Ext 7/310 to 7 /341-

Signature of Mohan Das on drafts.

Ext 7 /342 to 7 /349-

Signature of Mohan Das on drafts.

Ext 7/350 to 7 /368-

Signature of Mohan Das on drafts.

Ext 7 /369-

Signature of Mohan Das on drafts.

Ext 7 /370-

Signature of A.S. Bindra on account opening


form.

Ext 7/371 to 7 /377-

Seven cheque signed by M.S Bedi.

Ext 7/378 to 7 /436-

58 cheques containing signature of M.S Bedi.

Ext 7/437 to 7 /442-

5 cheques .

115

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/443-

Signature of Prakash Chandra on account


opening form.

Ext 7/444 to 7 /445-

Signature of Ajai Kr. Sinha on account opening


form & specimen signature card.

Ext 7/446 to 7 /448-

Three cheques.

Ext 7/449 to 7 /454-

Six drafts.

Ext 7/455 to 7 /460-

Six advices of draft.

Ext 7/461-

One cheque for Rs. 10,00000/-

Ext 7/462-

Cheque dtd. 23.01.95.

Ext 7/463 & 7/464-

Two pay in slips.

Ext 7/465 & 7/467-

Three
cheques
02.12.94.

Ext 7/468 & 7/469-

Two cheques dt. 01.12.94 & 06.12.94.

Ext 7/470-

Signature of B. Kil on account opening farm of


A/C no 4752.

Ext 7/471-

Signature of B. Kil on account opening farm of


A/C no 4753.

Ext 7/472 & 7/473-

Two pay in slip containing signature of Smt.


Subrato Ghosh.

Ext 7/474 & 7/475-

Two pay in slips containing signature of Smt.


Subrato Ghosh.

Ext 7/476 & 7/477-

Signature of Dipesh Chandak on account


opening form in specimen signature card.

Ext 7/478 & 7/479-

Signature of Dipesh Chandak as introducer.

Ext 7/480 & 7/481-

Signature of K.G. Majumdar on account opening


form.

Ext 7/482 & 7/489-

Eight credit vouchers passed by B.N. Sheel.

Ext 7/490 & 7/504-

Fifteen credit voucher passed by Roseline Kujur.

Ext 7/505 & 7/514-

Ten credit
Chaudhary.

Ext 7/515 & 7/518-

Four credit vouchers passed by K.G. Mazumdar.

Ext 7/519 & 7/530-

Twelve cheques passed by K.G. Mazumdar.

Ext 7/531 & 7/543-

Thirteen cheques passed by S.K. Dutta.

dt.21.11.94,

vouchers

passed

28.11.94

by

&

Ashok

Ext 7/519(A) to 7/525(A)- Seven cheques passed by S.S. Akluwlia.


Ext 7/525(A) to 7/532(A)- Seven cheques passed by Mr. Kapur.
Ext 7/533(A)-

Signatur of Mr. Jain on attested photocopy of


account opening form.

Ext 7/534(A) to7/537- Signature of P.N.Mohan and K.R. Gupta on two


pay in slip each.

116

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/538(A) to 7/539(A)- Signature of P.N. Mohan on two cheques at
09.09.94 and 12.09.94.
Ext 7/540 (A)to 7/542(A)-Signature of K.R. Gupta on three cheques dt.
16.11.94.
Ext 7/543(A) & 7/544 to 7/546- Signature of Bihari Bhagat on four pay
in slip.
Ext 7/547 to 7/548-

Signature of Michel Kerketta on two credit


transfer voucher.

Ext 7/549 t0 7/553-

Signature of Michel Kerketta on the application


form for cheques & Drafts.

Ext 7/554 to 7/558-

Signature of Suolorshan toppo on the


application for issuance of cheques & drafts.

Ext 7/559-

Signature of Md. Nasimuddin on transfer credit


voucher.

Ext 7/560-

Signature of Martin Tigga on the application


form for the issuance of draft.

Ext 7/561 to 7/578-

Signature of Sudarshan Toppo on eighteen


cheques.

Ext 7/579 to 7/590-

Signature of Martin Tigga on 12 cheques.

Ext 7/591 to 7/592-

Signature of Md. Wassimuddin on two cheques.

Ext 7/593 to 7/599-

Signature of Mical Kerketta on seven cheques.

Ext 7/600 to 7/603-

Pay in slip dt. 02.12.94 and three cheques dt.


03.12.94 passed by R.P.G Gupta.

Ext 7/604-

Certified copy of ledger bearing signature of A.K.


Sarkar on M/s ARKE Enterprises.

Ext 7/605-

Certified copy of ledger bearing signature of A.K.


Sarkar.

Ext 7/606-

Statement of account of M/S Janta Veterinary


containing signature of A.K. Sarkar.

Ext 7/607-

Signature of pay in slip dt. 30.08.94 of S.


Kumar.

Ext 7/608-

Signature of A.N.Ojha on account opening form


of M/S Manish Enterprises.

Ext 7/609-

Signature of S. Baijnathan on account opening


form of M/S Chottanagpur Cattle Food Supply
& Company.

Ext 7/610 to 7/619-

Ten Pay in slips containing signature


S.Kumar of M/S SAAD & Company.

Ext 7/620-

Signature of S. Kumar on pay in slip of M/S


Chottanagpur Cattle Food Supply & Company.

117

of

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/621-

Signature of S. Kumar on pay in slip of M/S B.K


Enterprises.

Ext 7/622 to 7/637-

Signature of A.N. Ojha over 16 cheques Saad


and Company, B.K Enterprises and M/S
Chottanagpur Cattle Food Supply & Company.

Ext 7/638 to 7/652-

Signature of N.K. Ojha 15 in number over


statement of account of M/S SAAD and
Company,
Manish
Enterprises
and
Chhotanagpur
Cattle
Food
Supply
and
Company.

Ext 7/653-

Letter signed by T. Chakarbarty.

Ext 7/654-

Account opening form of M/S Rup & Company.

Ext 7/655-

Specimen signature card.

Ext 7/656-

Signature of M/S S.K. Bhadur on statement of


account.

Ext 7/657-

Signature of S.K. Bhaduri on the pay in slip.

Ext 7/658 to 7/666-

Signature of S.K. Bhaduri on the nine cheques.

Ext 7/667 to 7/670-

Signature of S.N. Sharma on four cheques.

Ext 7/671 to 7/672-

Signature of S.D. Tiwary on account opening


form of A.B. Sales.

Ext 7/673 & 7/674-

Signature of S.D. Tiwary on account opening


form of Anil Enterprises.

Ext 7/675 to 7/680-

Two pay in slip and four cheque under signature


of Sureshwer Prasad.

Ext 7/681 to 7/682-

Signature of N.M. Diwedi on the account


opening form & specimen signature and M/S
Sanjay Sinha.

Ext 7/683 & 7/710-

Signature of Vikash Kumar on the twenty eight


cheque.

Ext 7/711Ext 7/712 to 7/713-

A/c
opening
Pharmaceuticals.

form

of

M/S

Janta

Credit deposit vouchers of amount of Rs.


8,49,830/- and 7,99,840/-

Ext 7/714-

Cheque of dt. 12.11.94 of Rs. 3,10,000/passing by Sri V.K. Srivastav.

Ext 7/715 to 7/716-

Cheque dt. 15.11.94 of Rs. 3,40,000/- and


cheque dt. 15.11.94 of Rs. 3,50,000/- passing
by Sri D. J. Sajal.

Ext 7/717 to 7/718-

Cheque dt. 19.11.94 Rs. 3,25,000/2,75,000/- passing by Sr. D.J. Sajal.

118

and

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/719 to 7/720-

Cheques of 14.11.94 and 17.11.94 if Rs.


3,00,000/- and 2,00,000/- passing by Sri D.
K.Singh.

Ext 7/721-

A/c opening form cum specimen signature card


of M/S Bihar Surgical Medico Agnency.

Ext 7/722 to 7/749-

28 credit copy in slip related to the M/S Bihar


Surgical Medico Agency.

Ext 7/750 to 7/829-

80 cheques issued by M/S Bihar Surgical


Medico Agency and passed by Dy. Manager
Accounts, Bhagwat Prasad.

Ext 7/830 to 7/843-

14 cheques issued by M/S Bihar Surgical


Medico Agency and passed by Arun Kr. Dy.
Manager Accounts.

Ext 7/844 to 7/847-

4 cheques issued by M/S Bihar Surgical Medico


Agency and passed by Bishwanath Prasad.

Ext 7/848 to 7/879-

32 credit pay in slip of M/S Manas Sales


Enterprises signed by Baking Officer P.N. Lal.

Ext 7/880 to 7/887-

8 pay in slip of M/S Manas Sales Enterprises


signed by A.K.Singh.

Ext 7/888 to 7/957-

70 cheques of M/S Manas Sales passed by


Bhagwat Prasad, Bank officer.

Ext 7/958 to 7/975-

18 credit pay in slip of M/S Samarpan


Veterinary Enterprises passed by Sri Prajapati.

Ext 7/976 to 7/1020-

45 cheques of M/S Samarpan Veterinary


Enterprises passed by Sri Shagmat Prasad.

Ext 7/1021 to 7/1023- 3 Cheques of M/S Samarpan Vet. Enterprises


and passed by Sri V.N. Prasad Bank officer.
Ext 7/1024 to 7/1025- 2 cheques used by M/S Samaprapan Vet.
Enterprises and passed by Sri Arun Kumar.
Ext 7/1026-

Current Account opening form of M/S Bhagat &


Co.

Ext 7/1027 to 7/1033- 11 credit vouchers of current A/C of M/S


Bhagat & Co. passed by Sri A.K.Jha.
Ext 7/1034 to 7/1035- 2 pay in slip of M/S Bhagat & Co. dt. 06.10.94
& 10/10/94.
Ext 7/1036 to 7/1037- 2 pay in slip of M/S Bhagat & Co. dt. 15.09.94
& 07.12.94.
Ext 7/1038 to7/1053- 16 cheque issued by M/S Bhagat & Co. passed
by Sri D. Prasad.
Ext 7/1054 to7/1055-

2 cheque issued by M/S Bhagat & Co. passed


by Sri Kislay Chaterjee.

119

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1056 to 7/1057- Two debit slips dt. 06.10.94 & 26.10.94 of M/S
Bhagat & Co.
Ext 7/1058-

Certified copy of ledger sheets of M/S Bhagat &


Co.

Ext 7/1059-

A/C opening form of M/S Bharti Enterprises.

Ext 7/1060-

Specimen signature card of Bharti Enterprises of


PNB. Kenkerbagh, Patna.

Ext 7/1061 to 1062-

Two pay in slip of PNB Kenkerbagh Br. Patna of


M/S Bharti Enterprises.

Ext 7/1063 to7/1066- Four cheques of PNB, Kenkerbagh, Patna issued


by M/S Bharti Enterprises.
Ext 7/1067 to7/1068- Two cheques of PNB Kenkerbagh, Br. Patna
issued by M/S Bharti Enterprises dt. 28.11.94 &
30.11.94.
Ext 7/1069-

Certified copy of ledger sheets of M/S Bharti


Enterprises.

Ext 7/1070-

Current
A/C
opening
Pharmaceuticals.

Ext 7/1071-

One pay in slip dt. 07.12.94 of M/S T.T.


Pharmaceuticals.

from

M/S

T.T.

Ext 7/1072 to7/1073- Two cheques dt. 10.12.94 & 12.12.94 of Bank of
India Rajender Nagar Patna Branch issued by
T.T. Pharmaceuticals.
Ext 7/1074-

One cheque dt. 13.12.94 of Bank of India,


issued by T.T. Pharmaceuticals.

Ext 7/1075-

Extract copy of statement of Bank of India of


M/S T.T. Pharmaceuticals.

Ext 7/1076-

A/C opening form of A. Traders of the Central


Bank of India.

Ext 7/1077-

Specimen signature of M/S. A. Traders of the of


the current A/C of Central Bank of India, Patel
Nagar.

Ext 7/1078-

Property declaration of M/S A. Traders.

Ext 7/1079 to7/1097- 19 Pay in slip of A. Traders prepared by Sri B.N.


Mehta branch manager.
Ext 7/1098 to7/1105- 8 pay in slip of A. Traders prepared by Sri Tapan
Benerjee.
Ext 7/1106 to 1109-

4 pay in slip of A. Traders & prepared by Sri A.K.


Chaterjee.

Ext 7/1110 to 1111-

2 Pay in slipof A. Traders and passed by Sri D.K.


Sinha.

120

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1112 to1113-

2 pay in slip of A. Traders & passed by Sri


Krishna Shankar.

Ext 7/1114 to1458-

345 cheques of Central Bank of India of Patel


Nagar Br., Patna & issued by A. Traders &
passed by Sri Krishna Shankar.

Ext 7/1459 to 1602-

144 cheques of Central Bank of India, Patna &


issued by A. Traders & passed by Sri D.K.
Sinha.

Ext 7/1603 to 1657-

55 cheques of Central Bank of India of Patel


Nagar Br. Patna & issued by A. Traders &
passed by Cashier, Tapan Benerjee.

Ext 7/1658 to 1696-

39 cheques of Central Bank of India of Patel


Nagar Br., Patna & issued by A. Traders &
passed by Sri R.S. Kumar.

Ext 7/1697 to 1726-

30 cheques of Central Bank of India of Patel


Nagar Br. Patna & issued by A. Traders &
passed by Sri B.N. Mehra.

Ext 7/1727 to 1743-

17 cheques of Central Bank of India of Patel


Nagar Br. Patna & issued by A. Traders &
passed by Sri Anjani Kr. Sinha.

Ext 7/1744-

Account opening form of Tirupati Agency.

Ext 7/1745-

Specimen signature card of the current A/c in


PNB of M/S Tirupati Agency.

Ext 7/1746 to7/1751- Six pay in slip of Tirupati Agency in which


signed by Sri K.K. Sinha, Bank officer.
Ext 7/1752 to7/1760- 9 cheques of Tirupati Agency in which paid by
cashier of the Bank Awadhesh Pd. Singh.
Ext 7/1761 to 7/1762- 2 cheques of Tirupati Agency and passed by Sri
Surendra Pd. Singh.
Ext 7/1763-

Ledger sheet of A/C of M/S Tirupati Agency.

Ext 7/1764-

A/C opening form of M/S Krishna Traders dt.


03.11.93

Ext 7/1765-

Specimen signature
Krishna Traders.

Ext 7/1766-

Letter of partnership of M/s Krishna Traders.

card

of

Bank

of

M/s

Ext 7/1767 to7/1770- 4 pay in slips of Krishna Traders in which


signed by Sri Rajesh Kr. Singh.
Ext 7/1771 to 7/1772- 2 pay in slips of Krishna Traders.
Ext 7/1773 to7/1776- 4 cheques of M/S Krishna Traders, passed by
Sharad Akauri.

121

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1777 to7/1779- 3 cheques of M/S Krishna Traders, passed by
Sammel Hembrum.
Ext 7/1780 to 1781-

2 cheques of M/S Krishna Traders, passed by


Rajesh Kr. Sharma.

Ext 7/1782 -

Certified copy of extract of ledger of the A/C of


M/S Krishna Traders.

Ext 7/1783-

A/C opening form M/S Bhagat.

Ext 7/1784-

Printed form of letter of partnership entered with


the A/C opening form.

Ext 7/1785-

Specimen signature card with the A/C opening


form of M/S Bhagat & Co.

Ext 7/1786-

Another specimen signature card of M/S Bhagat


& Co.

Ext 7/1787 to 1791-

5 Cheques passed by M/S Bhagat & Co.

Ext 7/1792-

Certified copy of the ledger of the A/c of M/S


Bhagat & Co.

Ext 7/1793-

Current A/C opening form of M/S Vishal


Enterprises.

Ext 7/1794-

Specimen signature
Enterprises.

card

of

M/S

Vishal

Ext 7/1795 to 7/1796- 2 pay in slips by which draft deposited by M/S


Vishal Enterprises.
Ext 7/1797 to 7/1806- 10 cheques issued by M/S Vishal Enterprises.
Ext 7/1807-

Certified copy of ledger of A/C of M/S Vishal


Enterprises.

Ext 7/1808 to7/1809- 2 A/C opening form cum specimen signature


card of A/C in 6192 to 6193 of Shyam Bihari
Sinha & Smt. Rama Singh respectively.
Ext 7/1810-

Certified copy of extract of ledger of SB Account


No. 6192.

Ext 7/1811-

Certified copy of extract of ledger of SB Account


No. 6193.

Ext 7/1812-

Signature & endorsement of photocopy of A/C


opening form of Sri Sachidanand Sinha.

Ext 7/1813-

Certified copy of extract of ledger of SB Account


No. 6194.

Ext 7/1814-

Signature of K.G. Majumdar on photocopy of


letter dt. 04.05.96 of Sri Sachidanad Sinha.

Ext 7/1815-

Signature & endorsement of photocopy of A/C


opening form of Sri Prakash Kr.

122

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1816-

Certified copy of extract of ledger of SB Account


No. 6195.

Ext 7/1817-

Signature & endorsement of photocopy of letter


dtd. 03.05.96 of Sri Prakash Kr.

Ext 7/1818-

A/C opening form of M/S Capital Roller Flour


Mills Pvt. Ltd.

Ext 7/1819-

A/C opening form of M/S Chhotanagpur


Industrial Cattles Pvt. Ltd., Calcutta.

Ext 7/1820-

Current A/C opening form of 2860 of Hitech


Chemicals.

Ext 7/1821-

A/C opening form of Mohan Lal Chandak.

Ext 7/1822-

A/C opening form of Hitesh Chandak & Sons.

Ext 7/1823-

A/C opening form of Nissim Tieup Pvt. Ltd.

Ext 7/1824-

A/C opening form of Ankit Fiscal Services Ltd. of


A/C No 3008.

Ext 7/1825-

A/c opening form of A/C No. 2886 of Sri G.


Manikuttan.

Ext 7/1826-

Specimen signature card of the above A/C in


which verified by Sri Ashok Chaudhary the than
Bank Manager.

Ext 7/1827-

Endorsement & signature of Sri Subrat Paul on


the above specimen signature card.

Ext 7/1828 to 7/1830- 3 A/C opening form and specimen signature


card of A/C No 789, 2587 & 1831.
Ext 7/1831-

A/C opening form of SB A/C No 6121725.

Ext 7/1832-

A/C opening form and specimen signature card


of Hitesh Chandak.

Ext 7/1833-

A/C opening form and specimen signature card


of
A/C
No.
4710
verified
by
Rana
Gangopadhyay.

Ext 7/1834-

A/C opening form and specimen signature card


of A/C
No. 5072.

Ext 7/1835-

Certified copy of ledger of current A/C No 634.

Ext 7/1836-

Certified copy of ledger of SB A/C No 6292.

Ext 7/1837-

Certified copy of ledger of SB A/C No1776.

Ext 7/1838-

Certified copy of ledger of SB A/C No6538.

Ext 7/1839-

Certified copy of ledger of SB A/C No789.

Ext 7/1840-

Certified copy of ledger of SB A/C No. 1831.

Ext 7/1841-

Certified copy of ledger of SB A/C No. 14710.

123

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1842-

Certified copy of ledger of SB A/C No. 5072.

Ext 7/1843-

Certified copy of ledger of SB A/C No. 2587.

Ext 7/1844 to 1846-

Certified copy of ledger of SB A/C No. 2967,


2968, 2969 respectively.

Ext 7/1847-

Certified copy of ledger of current A/C No 1836.

Ext 7/1848 to7/1849- 2 cheques dt. 26.03.93 & 30.03.93.


Ext 7/1850-

A/C opening form of current A/C No. 1376.

Ext 7/1851-

Certified copy of ledger of current A/C No. 1376.

Ext 7/1852 to 7/1854- Three cash payment cheques dt. 02.12.92,


03.12.92 & 15.03.93.
Ext 7/1855 to 7/1856- Two pay in slip dt. 08.12.94 deposit by Singha
Dayal.
Ext 7/1857 to 7/1858-

Two pay in slip dt. 06.12.94 deposit by P.


Shankar Dayal.

Ext 7/1859 to7/1860- Two pay in slip dt. 07.12.94 deposited by Sri
Shashi Kumar Singh.
Ext 7/1861 to7/1864- 4 pay order issued from the signature of Sri
Ashok Baugh.
Ext 7/1865 to7/1866- Two pay order issued from the signature of B.R.
Bishwas.
Ext 7/1867-

Certified copy of ledger of current A/C No. 358.

Ext 7/1868-

Certified copy of ledger of current A/C No. 1143.

Ext 7/1869-

Certified copy of ledger of current A/C No. 2860.

Ext 7/1870-

Certified copy of ledger of current A/C No. 2955.

Ext 7/1871-

Certified copy of ledger of current A/C No. 2903.

Ext 7/1872-

Certified copy of ledger of current A/C No. 2971.

Ext 71873-

Certified copy of ledger of current A/C No. 3008.

Ext 7/1874-

Certified copy of ledger of current A/C No. 2562.

Ext 7/1875-

Certified copy of ledger of current A/C No. 2974.

Ext 7/1876-

A/C opening form of S.R. Enterprises.

Ext 7/1877-

Certified copy
Enterprises.

Ext 7/1878-

Specimen signature card of Baba Chemical


Works.

Ext 7/1879-

Certified copy of ledger of Baba Chemical Works.

Ext 7/1880-

Certified copy of ledger of S.R. Enterprises.

Ext 7/1881-

A/C opening form of Baishnav Enterprises.

124

of

ledger

of

A/C

of

S.R.

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1882-

Specimen
signature
Enterprises.

card

of

Baishnav

Ext 7/1883-

Certified copy of ledger of A/C of Baishnav


Enterprises.

Ext 7/1884-

A/C opening form cum specimen signature of


Sarweshwari Drug Agency.

Ext 7/1885-

Certified copy of ledger of A/C of Sarweshwari


Drug Agency.

Ext 7/1886-

Current A/C pay-in-slip dated


related to current account 208.

Ext 7/1887 to 7/1891-

5 Cheques related to current A/C No. 205 and


issued by P.C Kundu partner of Sarweshwari
Drug Agency.

01.12.1994

Ext 7/1892 to7/1893- 2 cheques issued by P.C. Kundu passed by Sri


JLS Munda, Bank officer.
Ext 7/1894-

A/C opening form cum specimen signature of


M/S Baishnav Enterprises C/Ac No. 153.

Ext 7/1895-

Certified copy of ledger of current A/C 153.

Ext 7/1896-

Pay in slip M/S Vaishnav Enterprises C/Ac No.


153 amounting to Rs. 24,93,500/-

Ext 7/1897-

Cheuqe dt. 24.10.94 issued by Vaishnav


Enterprises amounting to Rs. 15,00,000/-

Ext 7/1898 to7/1900- 3 cheques dt. 21.10.94, 11.11.94 & 26.11.94


issued by Vahishnav Enterprises of Rs.
3,70,000/-, 40,000/-, 1,00,000/Ext 7/1901-

A/C opening form of M/S Arke Enterprises C/Ac


No. 11056.

Ext 7/1902-

Specimen signature card of Arke Enterprises


verified by B.K. Jain, Branch Manager.

Ext 7/1903-

Certified copy of ledger of current A/C No.


11056.

Ext 7/1904 to 1915-

14 pay in slip of Arke Enterprises of current A/C


No. 11056.

Ext 7/1916 to 1919-

4 Pay in slip of Arke Enterprises A/C No. 11056


and paid by the B.K. Jain.

Ext 7/1920 to 1926-

7 pay in slip of Arke Enterprises and passed


by Sri Binam Prasar.

Ext 7/1927-

Pay in slip dt. 13.12.94 of current A/C No.


11056 of Rs. 9,96,800/-

Ext 7/1928 to 7/1937- 10 cheques issued Arke Enterprises of Current


A/C N0. 11056.
Ext 7/1938 to7/1948- 11 cheques issued by M/S Arke Enterprises and
passed by Vimal Parihar.

125

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1949-

A/C opening form of Vishal Enterprises current


A/C No. 32009.

Ext 7/1950-

Specimen Signature card of the Same A/C.

Ext 7/1951-

Certified copy of ledger of A/C of M/s Vishal


Enterprises A/C No. 32009.

Ext 7/1952 to 7/1957- Six pay in slip of Vishal Enterprises of


purchasing Pay order & paid by Sri V.K. Jain.
Ext 7/1958 to 7/1964- 7 vouchers by which Vishal
commission for the pay order.

Entp.

Paid

Ext 7/1965-

Pay in slip of M/S Vishal Enterprises amounting


for Rs. 50,00,000/-

Ext 7/1966-

Voucher pay order of M/S Vishal

Ext 7/1967-

Pay in slip of M/S Vishal Enterprises by which


cheque of Rs. 19,98,840/-

Ext 7/1968-

Cheque dt. 15.12.94 amounting to Rs.


2,50,000/- issued by M/S Vishal Enterprises.

Ext 7/1969 to 7/1970-

2 cheques dt. 11.11.94 & 17.12.94 issued by


M/S Vishal Enterprises.

Ext 7/1971-

Debit vouchers of Bank by whom A/C of M/S


Vishal Enterprises Ltd.

Ext 7/1972-

A/C opening form of S.B A/C No. 4086.

Ext 7/1973-

Specimen signature card of S.B A/C No. 4086.

Ext 7/1974-

Passbook of S.B A/C No. 4806 signed by Smt.


Rajeshwari.

Ext 7/1975-

Passbook of S.B A/C No. 4752 of Bank of


Maduri, Gariahat Branch.

Ext 7/1976-

Passbook of S.B A/C No. 4753 signed by Smt.


Rajeshwari Ramesh.

Ext 7/1977 to 1979-

3 cheques books of S.B A/C No. 4806, 4752,


4753.

Ext 7/1980-

Certified copy of ledger of current A/C No 808 of


M/S Little Oak Pharmaceuticals.

Enterprises.

Ext 7/1981 to 7/1983- 3 credit vouchers by which amount deposited in


to Current A/C No. 808.
Ext 7/1984 to 7/1985- 2 credit vouchers by which amount deposited in
to Current A/C No. 4752 & 4753 amounting to
Rs. 50,000/Ext 7/1986-

Credit challan of fixed deposit A/C of Gaya Pd.


Tripathy of Rs. 1,50,000/-

Ext 7/1987 to 7/1990-

4 cheques of current A/C No. 808 issued by


M/S Little Oak Pharmaceuticals.

126

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/1991to 7/1994- 4 cheques of Bank of Maduri Ltd. of current A/C
No. 808 of Rs. 10,000/Ext 7/1995 to7/1996- 2 cheques of Bank of Maduri Ltd. of current A/C
No. 808 of each Rs. 10,00,000/Ext 7/1997 to 7/1998- Two cheques of Rs. 1,00,000/- each related to
current A/C No. 808 signed by Tandra
Chatterjee.
Ext 7/1999-

One cheque of Rs. 1,00,000/- of current A/C No.


808 passed by Smt. Usha Venugopal.

Ext 7/2000 to 2005-

6 fix deposit A/C opening form with fixed deposit


receipt dt. 13.10.93 of Gaya Pd. Tripathy.

Ext 7/2006 to7/2009- 4 fixed deposit A/C opening form dt. 02.03.94 of
Gaya Pd. Rs. 2,00,000/- each.
Ext 7/2010 to7/2020- 11 fixed deposit A/C opening form with fixed
deposit receipt dt. 13.10.93 & 02.03.94 of Arjun
Sharma.
Ext 7/2021-

Fixed deposit receipt dt.


50,000/- of Arjun Sharma.

01.03.94

of

Rs.

Ext 7/2022 to7/2027- Six locker opening form of Bank of Maduri,


Gariahat Branch of locker No. 174, 168, 173,
182, 197, 198.
Ext 7/2028-

Photocopy of Panchnama dt. 22.04.94 by which


signed by Sri Gautam Laha.

Ext 7/2029-

Current A/C opening form of A/C No. 971 of


M/S Tirupati Agency.

Ext 7/2030-

Specimen signature card of A/C No. 971.

Ext 7/2031-

Letter of proprietorships signed by Sri Ram


Avtar Sharma.

Ext 7/2032971.

Certified copy of ledger of current A/C

Ext 7/2032 (A)-

Credit Voucher of current A/C No. 971 of


Tirupati Agency by which draft deposited of Rs.
9,99,900/-

No.

Ext 7/2033 to7/2046- 14 cheques of current A/C No. 971 signed by


Bank officers Sri U.S. Chaudhary and Vijay
Kumar.
Ext 7/2047 to7/2050- 4 cheques of current A/C No. 971 issued by Sri
Ram Avtar Sharma.
Ext 7/2051 to7/2055- 5 Cheques of current A/C No. 971 issued by Sri
Ram Avtar Sharma.
Ext 7/2056 to 7/2059- 4 Cheques of current A/C No. 971 issued by Sri
Ram Avtar Sharma.

127

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2060 to 7/2066- 7 Cheques of current A/C No. 971 issued by Sri
Ram Avtar Sharma
Ext 7/2067 to 7/2069- 3 Cheques of current A/C No. 971 issued by Sri
Ram Avtar Sharma.
Ext 7/2070 to 2071-

2 Cheques of current A/C No. 971 issued by Sri


Ram Avtar Sharma.

Ext 7/2072 to 2073-

2 Cheques of current A/C No. 971 issued by Sri


Ram Avtar Sharma

Ext 7/2074-

One Cheques of current A/C No. 971 issued by


Sri Ram Avtar Sharma.

Ext 7/2075-

S/B A/C opening form of A/C No. 3965 of Sri


Arjun Sharma.

Ext 7/2076-

S/B A/C opening form cum specimen signature


card of S/B A/C No. 3966 of Sri Gaya Pd.

Ext 7/2077-

Passbook of A/C No. 3965 of Arjun Sharma.

Ext 7/2078-

Passbook of A/C No. 3965 of Gaya Pd.

Ext 7/2079 to7/2084- 6 term deposited A/C opening form of Arjun


Sharma.
Ext 7/2085 to7/2087- 3 receipt of double deposit plan of Rs. 50,000/each dtd. 13.10.93.
Ext 7/2088 to 2090-

3 fix deposit receipts of dt. 13.10.93 of Arjun


Sharma of Rs. 50,000/- each.

Ext 7/2091 to 7/2096- 6 term deposit plan receipt dt. 13.10.93 of Rs.
50,000/- each of Gaya Pd Tripathy.
Ext 7/2097 to 7/2100- 4 double deposit plan receipt dt. 13.10.93 of Rs.
50,000/- each of Gaya Pd Tripathy.
Ext 7/2101 to 7/2102- 2 Fixed deposit receipt dt. 13.10.93 of Rs.
50,000/- each of Gaya Pd. Tripathy.
Ext 7/2103-

One cheque dt. 15.01.94 of Rs. 1,00,000/issuedby M/S Little Oak Pharmaceuticals.

Ext 7/2104-

One cheque dt. 10.01.94 of Rs. 1,40,000/issued in favour of Arjun Sharma.

Ext 7/2105-

One cheque dt. 10.01.94 of Rs. 1,40,000/issued in favour of Gaya Pd.

Ext 7/2106-

One cheque dt. 10.01.94 of Rs. 1,00,000/issued in favor of Gaya pd.

Ext 7/2107-

Certified Xerox copy of ledger of M/S Anil


Enterprises.

Ext 7/2108-

Certified Xerox copy of ledger of M/S A.B Sales


of Allahabad Bank.

128

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2109 to 2113-

Five credit vouchers


Enterprises.

related

to

M/S

Anil

Ext 7/2114-

One credit vouchers of M/S of A.B Sales of Rs.


1,98,310/-

Ext 7/2115-

Current A/C opening form M/S Shakti Pharma


Distibuters.

Ext 7/2116-

Application dt. 29.01.96 to close the current


A/C No. 253.

Ext 7/2117-

Certified copy of ledger of M/S Shakti Pharma


Distributers.

Ext 7/2118 to 7/2119- 2 Pay in slip dt. 19.09.94 of M/S Shakti Pharma
Distributers.
Ext 7/2120 to 7/2121-

2 Pay in slip dt. 01.11.94 and 18.11.93 related


to Shakti Pharma Distributers.

Ext 7/2122-

Cheque dt. 08.01.94 which related to Shakti


Pharma Distributers & issued by Sri Satendra
Singh.

Ext 7/2123-

Cheque dt. 29.01.96 issued by Sri Satendra


Singh.

Ext 7/2124-

Current A/C opening form M/S Shakti Pharma


Distributers.

Ext 7/2125-

Specimen Signature card.

Ext 7/2126-

Certified copy of ledger of current A/C of M/S


Shakti Pharma Distributers.

Ext 7/2127 to 2135-

9 Pay in slip of Shakti Pharma Distributers By


which amount deposited in to A/C.

Ext 7/2136 to7/2139- Fixed deposit challan of M/S Shakti Pharma


Distributers.
Ext 7/2140 to 7/2141- 2 deposit challan
Distributers.

of

M/S

Shakti

Pharma

Ext 7/2142 to 7/2148- 7 deposit challan by which draft deposited in the


A/C of M/S Shakti Pharma Distributers.
Ext 7/2149 to 7/2153- Five deposited challan
deposited to A/C.

of

by

which

cash

Ext 7/2154 to 7/2155- 2 challan of the A/C of M/S Shakti Pharma.


Ext 7/2156 to 7/2170-

15 cheque issued by M/S Shakti Pharma


Distributers & passed by Sri Abhay Kr. Singh.

Ext 7/2171 to 7/2184-

14 cheque issued by M/S Shakti Pharma


Distributers & passed by Sri Ravi Kr.

129

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2185 to 7/2190-

6 cheques issued by M/S Shakti Pharma


distributers & passed by Sri B.Singh.

Ext 7/2191 to 7/2195-

5 cheques issued by M/S Shakti Pharma


Distributers & passed by Sri Nand Kishore
Singh.

Ext 7/2196 to 7/2198-

3 cheques issued by M/S Shakti Pharma


Distributers & passed by Sri P. Sinha.

Ext 7/2199 to 7/2201- 3 cheques issued by M/S Shakti Pharma


Distributers & passed by Sri S. Singh.
Ext 7/2202-

Certified copy of ledger of S/B A/C No. 6132 of


the account of Ravi Sinha.

Ext 7/2203-

Application form gold board being not RBCA


270.

Ext 7/2204-

Provisional receipt of RBI, Calcutta in the name


of Alok Kumar Sinha for Rs. 4,885/-.

Ext 7/2205-

Final receipt of Gold Board issued by RBI


Bombey in the name of Alok Kumar Sinha.

Ext 7/2206-

Gold Bond in RBCA-270 dt. 21.04.93.

Ext 7/2207-

Receipt dt. 11.07.94 of final receipt & gold bond


made node over to the Party (Alok Kumar Sinha).

Ext 7/2208-

Gold bond application in RBCA-333 of Ritu


Sinha.

Ext 7/2209-

Provisional receipt issued by RBI Calcutta.

Ext 7/2210-

Final receipt of Gold Bond issued by RBI


Bombay in the name of Ritu Sinha.

Ext 7/2211 to 7/2214- Four Gold Bond issued by RBI Bombay in the
name of Ritu Sinha.
Ext 7/2215-

Receipt received of four Gold Bond by Ritu


Sinha.

Ext 7/2216-

Application of Gold Bond filed by R. Sinha.

Ext 7/2217-

Provisional receipt.

Ext 7/2218-

Final receipt dt. 23.04.93 issued by RBI Mumbai


in favour of Ritu Sinha.

Ext 7/2219 to 7/2220- 2 Gold Bond issued in the name of Ritu Sinha.
Ext 7/2221-

Receiving receipt of Gold Bond of Ritu Sinha.

Ext 7/2222-

Gold Bond application No. RBCA-355 of Alok


Kumar Sinha.

Ext 7/2223-

Provisional receipt dated 24.04.93 of RBI from


Alok Kumar Sinha.

130

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2224-

Final receipt of Gold Bond dt. 24.04.92 of Alok


Kumar Sinha.

Ext 7/2225 to 7/2228- 4 Gold Bond issued by RBI Mumbai in favour of


Alok Kumar Sinha.
Ext 7/2229-

Receiving of four Gold Bond by Alok Kumar


Sinha.

Ext 7/2230-

Application of RBCA-869 of Gold Bond by


Sushma Dayal.

Ext 7/2231-

Provisional receiving dt. 13.05.93 from Sushma


Dayal.

Ext 7/2232-

Final receipt dt. 13.05.93 issued by RBI Mumbai


in favour of Sushma Dayal.

Ext 7/2233 to 7/2235- Three Gold Bond issue in the name of Sushma
Dayal.
Ext 7/2236-

Receiving dt. 11.07.94 of Gold Bond by Sushma


Dayal.

Ext 7/2237-

One cheque issued by the then Assist. Manager,


Sunil Thakur.

Ext 7/2238-

Application in RBCA-386 for Gold Bond by


Pratik Shankar Dayal.

Ext 7/2239-

Provisional receipt
Shankar Dayal.

Ext 7/2240-

Final receipt dt. 26.04.93 issued from RBI


Bombay for Pratik Shankar Dayal.

dt.

26.04.93

for

Pratik

Ext 7/2241 to 7/2242- Two Gold Bond bearing No RCA 2101 & 2102 in
favour of Pratik Shankar Dayal.
Ext 7/2243-

Receiving dated 02.01.96 for Gold Bond by


Pratik Shankar Dayal.

Ext 7/2244-

Cheque issued from RBI Calcutta amounting to


Rs. 104.80 in favour of Minor Pratik Shankar
Dayal.

Ext 7/2245-

Application in RBCA-251 for purchase of Gold


Bond by Avi Sinha.

Ext 7/2245(A)-

pkbZcklk Vstjh esa tek Ikkqikyu foHkkx ds Mh0Mh0vks0 ds


gLrk{kj dk uewukA

Ext 7/2246-

Provisional receipt dt. 26.04.93 for Avi Sinha.

Ext 7/2246(A)-

Scroll of SBI, Chaibasa.

Ext 7/2247-

Final receipt dt. 26.04.93 issued from RBI


Mumbai in favour of Avi Sinha.

131

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2248 to 7/2253- Six Gold Bond bearing No. RCA-1934 to RCA
1939 in favour of Avi Sinha.
Ext 7/2254-

Receiving dated 02.01.96 for Gold Bond by Alok


Kumar Sinha.

Ext 7/2255-

Application form No. 408 of Gold Bond by


Pranay Shankar Dayal.

Ext 7/2256-

Provisional receipt dated 27.04.93 given by the


RBI to Pranay Shankar Dayal.

Ext 7/2257-

Final receipt dt. 27.04.93 issued for RBI


Mumbai in favour of Pranay Shankar Dayal.

Ext 7/2258 to 7/2262- Five Gold Bonds bearing No. RCA 165 to 169 in
favour of Pranay Shankar Dayal.
Ext 7/2263 -

Receiving dated 01.07.94 by Pranay Shankar


Dayal for Gold Bond.

Ext 7/2264-

Cheque dated 10.11.93 of Rs. 119.20 issued


from RBI in favour of Pranay Shankar Dayal.

Ext 7/2265-

Application form for Gold Bond bearing Receipt


No. RBCA-829 by Sushma Dayal.

Ext 7/2266-

Provisional receipt dated 11.05.93 issued from


RBI Calcutta for Sushma Dayal.

Ext 7/2267-

Final receipt dt. 11.05.93 for Gold Bond issued


from RBI Mumbai in favour of Sushma Dayal.

Ext 7/2268 to 7/2273- Six Gold Bond bearing No. RCA-357 to 365 in
favour of Sushma Dayal.
Ext 7/2274-

Receiving receipt signed by S. Dayal.

Ext 7/2275-

Cheque dt. 11.01.94 of Rs. 329.40 issued from


RBI Calcutta in favour of Sushma Dayal.

Ext 7/2276-

Application No. RBCA No. 1166 for Gold Bond of


Ranjana Sahay

Ext 7/2277-

Provisional receipt dt. 22.05.93 for Gold Bonds


of the year 1988 in the name of Ranjana Sahay.

Ext 7/2278 to 7/2283- Six Gold Bonds bearing No. RCA-607 to 612 in
the name of Ranjana Sahay
Ext 7/2284-

Receiving receipt of Gold Bond of Ranjan Sahay


11.07.1994.

Ext 7/2285-

Application of M. Navneet for Gold Bond.

Ext 7/2286-

Provisional receipt of Gold of Master Navneet.

Ext 7/2287-

Final receipt issued from RBI Mumbai in the


name of Master Navneet.

Ext 7/2288 to 7/2289- Two Gold Bonds bearing RCA-2103 to 2104 in


the name of Master Navneet.

132

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2290-

Receiving receipt of Bonds by guardian of Master


Navneet.

Ext 7/2291-

Application No. 1352 for Gold Bond by Pooja


Sahay (Minor)

Ext 7/2292-

Provisional receipt of Gold bearing by Pooja


Sahay (Minor)

Ext 7/2293-

Final receipt dt. 27.05.93 issued by RBI Mumbai


in the name of Pooja Sahay (Minor).

Ext 7/2294 to 7/2295-

Two Gold Bond bearing RCA-2105 & 2106 in


the name of Pooja Sahay (Minor).

Ext 7/2296-

Receiving receipt of Gold Bond in the name of


Pooja Sahay (Minor).

Ext 7/2297-

Application No. RBCA 1531 for Gold Bond of


Prakash Kumar Sahay.

Ext 7/2298-

Provisional receipt dt. 01.06.93


receiving of Prakash Kumar Sahay.

Ext 7/2299-

Final receipt dt. 01.06.93 issued by RBI Mumbai


of Prakash Kumar Sahay.

for

Gold

Ext 7/2300 to 7/2303- Four Gold Bounds bearing no. RCA 720 to 723
of Prakash Kumar Sahay.
Ext7/2304-

Receiving receipt dt. 01.07.84 signed by Prakash


Kr. Sahay.

Ext 7/2305-

Application No. RBCA 2350 for Gold Bond of


Suman Sinha.

Ext 7/2306-

Provisional receipt dt. 12.06.93


receiving of Suman Sinha.

Ext 7/2307-

Receiving receipt dt. 26.11.94 of Gold Bond and


final receipt of Suman Sinha.

Ext 7/2308-

Application No RBCA-1306 for Gold Bond of


Dayanand Prasad Kashyap.

Ext 7/2309-

Provisional receipt for Gold receiving issued by


Sri R.K. Hansda of Dayanand Prasad Kashyap.

Ext 7/2310-

Receiving receipt for Gold Bond and final receipt


by Dayanand Pd.

Ext 7/2311-

Application No RBCA-1961 for Gold Bond of


Rajesh Mohta.

Ext 7/2312-

Provisional receipt for Gold receiving issued by


Sri R.K. Hansda of Rajesh Mohta.

Ext 7/2313-

Receiving receipt for Gold Bond and final receipt


given by Rajesh Mohta.

Ext 7/2314-

Application No RBCA-2408 for Gold Bond of


Kanti Devi Kashyap.

133

for

Gold

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2315-

Provisional receipt dt. 12.06.93


receiving of Kanti Devi Kashyap.

for

Ext 7/2316-

Receiving receipt dt. 08.12.94 for receiving of


Gold Bond and final receipt given by Kanti Devi
Kashyap.

Ext 7/2317-

Application No RBCA-2409 for Gold Bond of


Asha Devi Kashyap.

Ext 7/2318-

Provisional receipt dt. 12.06.93


receiving of Asha Devi Kashyap.

Ext 7/2319-

Receiving receipt for Gold Bond and final receipt


given by Asha Devi Kashyap.

Ext 7/2320-

Application No RBCA-2496 for Gold Bond of


Sushila Devi Mohta.

Ext 7/2321-

Provisional receipt for Gold receiving issued by


Sri R.K. Hansda.

Ext 7/2322-

Receiving receipt for Gold Bond and final receipt


given by Sushila Devi Mohta.

for

Gold

Gold

Ext 7/2323 to 7/2324- Two Gold bonds bearing No. RCA-2099 to 2100
of Minor Pratush Shankar Dayal.
Ext 7/2325-

Final receipt dt. 26.11.93 issued by RBI Mumbai


of Minor Pratush Shankar Dayal.

Ext 7/2326-

Cheque dt. 28.07.95 of Rs. 64.80 issued by RBI


Calcutta in the name of P. Shankar Dayal.

Ext 7/2327-

Application No RBCA-213 for purchase of Gold


Bond of Ravi Nandan Sinha.

Ext 7/2328-

Provisional receipt 2328 signed by K.D. Sah.

Ext 7/2329-

Receipt dt. 23.05.95 signed by Ravi Nandan


Sinha.

Ext 7/2330-

Application No RBCA-10 for purchase of Gold


Bond of Shakuntala Devi.

Ext 7/2331-

Provisional receipt of Shakuntala Devi signed by


S.K. Chakarvarty.

Ext 7/2332-

Receiving receipt for Gold Bond and final receipt


signed by the applicant (Shakuntala Devi).

Ext 7/2333-

Application No RBCA-252 for purchase of Gold


Bond of Sushil Kumar Sinha.

Ext 7/2334-

Provisional receipt dt. 14.06.93 signed by S.


Singh.

Ext 7/2335-

Receiving receipt dt. 25.11.95 of Gold Bond.

Ext 7/2336-

Application No RBCA-11 for purchase of Gold


Bond of Nilam Sinha.

134

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2337-

Provisional receipt dt. 14.04.93 of Nilam Sinha


signed by S.K. Chakarvarty.

Ext 7/2338-

Receiving receipt dt. 29.11.94 of Gold Bond and


final receipt by Nilam Sinha.

Ext 7/2339-

Application No. RBCA-175 for purchase of Gold


Bond of Tripurari Mohan Prasad.

Ext 7/2340-

Provisional receipt of T.M. Prasad dt. 10.06.93


signed by K.D. Sah.

Ext 7/2341-

Receiving receipt dt. 25.01.95 of Gold Bond and


final receipt of Tripurari Mohan Prasad.

Ext 7/2342-

Application No RBPT-005 for purchase of Gold


Bond of Sushil Kumar.

Ext 7/2343-

Provisional receipt dt. 08.04.93 signed by K.D.


Sah.

Ext 7/2344-

Receiving receipt dt. 29.11.94 of Gold Bond


issued by Sushil Kumar.

Ext 7/2345-

Application No RBPF-251 for purchase of Gold


Bond of Sushil Kumar.

Ext 7/2346-

Provisional receipt of Sushil Kumar dt.14.06.93


signed by N. Sinha.

Ext 7/2347-

Receiving receipt dt. 25.01.95 of Gold Bond of


Sushil Kumar.

Ext 7/2348-

Application No RBPF-6 for purchase of Gold


Bond of Bashistha Narayan Sinha.

Ext 7/2349-

Provisional receipt dt. 08.11.93 signed by K.D.


Sah.

Ext 7/2350-

Certified Xerox copy of entry of agency


transaction key book of RBI from 06.03.91 to
13.04.2000.

Ext 7/2351-

Certified copy of entry from 16.10.92 to 12.11.94


of ledger of state ledger of Agency Transaction
Account.

Ext 7/2352 to 7/2356- Five cheques issued by Ajeet Kr. Verma Prop of
Little Oak Pharmaceutical in favour of The
Guide Travel Agency.
Ext 7/2357-

One voucher of ARKEE Enterprises.

Ext 7/2358 to 2363-

Six cheques of Vishal Enterprises.

Ext 7/2364 to7/2366- Three account opening form of Arke Enterprises,


Janta Veterinary and Shad Eco. Respectively.
Ext 7/2367-

One A/c opening form of B.K. Enterprises.

Ext 7/2368-

One A/c opening form of Shubham Enterprises.

135

Part II - Synopsis of Oral & Documentary Evidence


Ext 7/2369-

A/c
opening
Manufacturing.

for

of

M/s

Surgicare

Ext 7/2370 to 7/2375- Six pay in slip of Arke Enterprises.


Ext 7/2376 to 7/2378- Three pay in slip of S.R. Entrprises.
7/2379-

One pay in slip of A. Traders, Patna.

7/2380 to 7/2381-

Two pay in slip of S.K. Enterprises.

7/2382 to 7/2383-

Two paying slip of little Oak Pharmaceuticals.

7/2384-

One pay in slip

7/2385-

One a/c opening form of P.K. Jaiswal.

7/2386 to 7/2390-

Five pay in slip of Arke Enterprises.

7/2391-

A/c opening form of Little Oak Pharmaceutical.

7/2392 to 7/2396-

Five pay in slip of Vishal Enterprises.

7/2397 to 7/2398-

Two cheques of S.K. Enterprises.

7/2399 to 7/2401-

Three pay in slips of Bhagat & Co.

7/2402-

One cheque of Shree Baba Chemicals.

Ext 8 to 8/5-

Six receipt memo containing Signature of A.K.


Jha & D.B. Singh.

Ext 8/6-

List prepared by M.K. Banerjee containing


signature of A.K. Jha & D.B. Singh.

Ext 9-

Endorsement & Signature of J. Bhengraj on the


carbon copy of the letter.

Ext 10-

Account opening form of Sheo Kumari.

Ext 10/1-

Account opening form of M/S Simex cryogenics.

Ext 10/2-

Account opening form.

Ext 10/3-

Account opening form.

Ext 10/4-

Signature of Prakash Chandra on Account


opening form.

Ext 10/5-

Account opening form.

Ext 10/6-

Signature of Prakash Chandra on account


opening form.

Ext 10/7-

Account opening form.

Ext 10/8-

Signature of B.B. Sinha on A/C Opening form.

Ext 10/9 & 10/10-

Account opening of Md. Sayeed in Bank of India


dt. 20.06.88 and account opening of Suraj
Kumar proprietor of V.S.A in Bank of India on
18.01.98.

136

Part II - Synopsis of Oral & Documentary Evidence


Ext 10/11-

A/C opening form of Sajal Chakravarty in


Central Bank of India, Main branch Ranchi.

Ext 10/12-

A/C opening form of Narang Distributers Pvt.


Ltd.

Ext 10/13-

A/C opening form of Sunil B. Veraki.

Ext 10/14-

Slip of draft.

Ext 11-

Statement of account of M/S Asian Breeders.

Ext 11/1-

Statement of account of M/S Asian Breeders.

Ext 11/2-

Statement of account.

Ext 11/3-

Statement of account.

Ext 11/4-

Statement of account.

Ext 11/5-

Attested copy of ledger.

Ext 11/6-

Attested copy of ledger.

Ext 11/7-

Account opening form.

Ext 11/8-

Statement of account.

Ext 11/9-

Statement of account of Shubham Enterprises.

Ext 11/10-

Statement of account.

Ext 11/11-

Statement of account.

Ext 11/12-

Statement of account.

Ext 11 /13 to 11/14-

Two attested pages of clearance ledger


containing signature & endorsement of Gautam
Laha.

Ext 11/15-

Attested copy of ledger.

Ext 11/16-

Attested six ledger sheets containing signature


of Kailash Nath & Awadhesh Choudhary.

Ext 11/17-

Statement of account signed by C.L. Singh.

Ext 11/18-

Certified copy of ledger 13 sheets of M/s Indra


Pharmaceuticals Ltd.

Ext 11/19-

Statement of account of Current A/C No. 1376


of Ankit Pvt. Ltd.

Ext 11/20-

Statement of account of Current A/C No. 297 of


RAINCOM Distributers Pvt. Ltd.

Ext 11/21-

Statement of account of Current A/C No. 2972


of Narang Distributers Pvt. Ltd.

Ext 11/22-

Statement of account of Current A/C No. 2970


of Tramark consultants Pvt. Ltd.

137

Part II - Synopsis of Oral & Documentary Evidence


Ext 11/23-

Statement of account of Current A/C No. 2562


in the name of Alok Kr. Sinha, Calcutta.

Ext 11/24-

Statement of account no. 9/93 in the name of


Sunil B. Veraki of Syndicate Bank.

Ext 12-

Specimen signature card.

Ext 12/1-

Specimen signature card.

Ext 12/2-

Specimen signature card.

Ext 12/3-

Specimen signature card.

Ext 12/4-

Specimen signature of Ajay Kr. Sinha.

Ext 12/5-

Specimen signature of Sajal Chakravarty.

Ext 12/6-

Specimen signature of Mirdula Chakarvarty.

Ext 12/7 to 12/8-

Specimen signature of Sunil Veraki & Swati


Veraki.

Ext 13-

Letter under signature of D.N. Pd.

Ext 13/1-

Letter under signature of Prakash Chandra.

Ext 14 to 14/2-

Three pay in slip.

Ext 14 /3-

Pay in slip for deposit of Rs. 500/-

Ext 14 /4 to 14/9-

Six Pay in slip for deposit of drafts.

Ext 14 /10 to 14/12-

Three pay in slip.

Ext 14 /13-

One Pay in slip.

Ext 14 /14 to 14/18-

Five pay in slip of Punjab National Bank.

Ext 14 /19 to 14/22-

Four pay in slips passed by R.C. Mehto.

Ext 15-

Attested photocopy of commutative term deposit.

Ext 16 to 16/20-

Twenty clearance sheets.

Ext 17-

Original ledger in 12 sheets.

Ext 18-

Letter along with enclosure three sheets.

Ext 18/1

Letter signed by A.K. Sarkar.

Ext 18/2

Letter signed by Md. Hanif.

Ext 18/3

Letter dated 23.04.96 signed by C.L. Singh.

Ext18/4-

Letter dt. 22.11.96 issued by the SBI Exhibition


Road Branch.

Ext18/5-

Letter dt. 24.04.96

Ext18/6-

Letter dt. 22.11.96 written to CBI, Patna.

Ext 18/7-

Letter of Bank of India dt. 15.06.96 written to


A.K. Jha, Inspr. CBI.

138

Part II - Synopsis of Oral & Documentary Evidence


Ext 18/8-

Forwarding letter of PNB, Gandhi Maidan Br., to


Shri A.K. Jha, Inspector, CBI.

Ext 18/9

Letter dated 19.09.97 of Oriental Bank written


to Sri A.K. Jha, Inspector, CBI.

Ext 18/10

Letter dated 21.03.96 written by Sri Subrato


Paul.

Ext18/11-

Letter dt. 30.05.96 written to A.K.Jha Inspr.


CBI, Ranchi.

Ext18/12-

Letter dt.
Dhanbad.

Ext 18/13-

Letter dt. 24.05.96 of SBI, Argora Branch.

Ext18/14-

Endorsement and acknowledgement on carbon


copy of letter dt. 27.12.96 written by Sri Sanjeeb
Ghosh, Inspector, CBI.

Ext18/15-

Covering letter by which Bank instrument sent


for collection.

Ext18/16-

Covering letter of Bank of India, Overseas


Branch, Netajee Subhash Road.

Ext18/17-

Declaration under remittance in foreign


exchange immunity scheme filed by Sri Ravi
Sinha.

Ext18/18-

Declaration form under remittance in foreign


exchange immunities scheme 1991 file by Sri
Ravi Sinha.

Ext18/19-

Letter dt. 28.11.96 issued by G.M RBI Calcutta


to SP CBI Dhanbad.

Ext18/20 to 18/150-

131 letters issued by RBI Mumbai to Finance


Commission & Secretary Govt. of Bihar, Patna.

Ext18/151-

Hand written report of letter dt. 10.11.92 issued


by RBI Mumbai to Finance Deptt. Govt. of Bihar,
Patna which is written by Smt. Neha.

Ext18/152-

Letter sent to SP, CBI, Dhanbad typed by Sikoli


or dictation of Mr. Kanagusatapate this letter
contains annexture in 9 sheets.

Ext18/153-

Letter of income Tax


written
General of Vigilance, Patna.

Ext18/154-

Letter dt. 13.12.95 written by R.P. Kumar to


Commissioner Income Tax.

Ext18/155-

Letter dt. 15.12.95 written by A.C. Chaudhary


Commissioner Income Tax, Ranchi to K.K.Dev
Burmen Commissioner, Income Tax, Calcutta.

26.06.96

139

written

to

S.P,

to

CBI,

Inspr.

Part II - Synopsis of Oral & Documentary Evidence


Ext18/156-

Order dt. 31.01.96 of Sri A.C. Chaudhary


regarding transfer of records.

Ext18/157-

Forwarding letter dt.


documents sent to CBI.

Ext18/158-

Letter as the enclosures dt. 23.02.96 of Sri Prem


Verma to Sri L.N. Rastogi, Sr. Standing Counsel,
Patna.

Ext18/159-

Letter No. 5152 dt. 17.09.96 sent by Sri Beck


Julias, Secretary to Govt.

Ext18/160-

Letter No. 245 sent by Sri Beck Julias,


Secretary, AHD Deptt., Patna dt. 16.01.97.

Ext18/161-

Letter No. 6423 dt. 19.11.96 written by Sri C.K.


Mishra, Director AHD, Patna.

Ext18/162-

Buff sheet signed by Sri Jai Ram Prasad.

Ext18/163-

Letter dt. 05.01.94 written by Sri Indira Raman


Upadhyay Under Secretary of PAC of Bidhan
Sabha.

Ext18/164-

Office note dt. 04.03.94 of Sri Parkash on file


(1)1013/93.

Ext18/165-

Note of the page 96of Ram Raj Ram on Page 20


of the above file.

Ext18/166-

Office note of file list (Ext 38/28).

Ext18/167-

Office note on file list 38/29 relating Budget


estimate of 1991-92.

Ext18/168-

Office note on file (ext 38/30)

Ext18/169-

Cheque letter prepared by Sri Manohar Lal &


signed by Sri B.B. Pd & Ram Raj Ram.

Ext18/170-

Office note on file (ext 38/31)

Ext18/171-

Cheque letter of budget estimate passed by Sri


Ram Raj Ram.

Ext18/172-

Office note on file Ext 38/32 relating Budget


estimate of 1994-95.

Ext18/173-

Buff sheet dt. 08.09.93 written by the then R.D


Sri K.N. Jha.

Ext18/174-

Note sheet on file.

Ext18/175-

Carbon copy of letter dt. 08.06.93 written by Sri


Radha Raman Sahay.

Ext18/176-

Buff sheet dt. 11.05.94 written by the then R.D


Sri K.N.Jha.

Ext18/177-

Note sheet on file.

140

07.12.96

by

which

Part II - Synopsis of Oral & Documentary Evidence


Ext18/178-

Carbon copy of letter dt. 12.05.94 signed by Sri


Radha Raman Sahay.

Ext18/179-

Letter dt. 12.07.95 written by Dy. Secretary


Bihar Legislative Assembly to Regional office,
AHD, Ranchi.

Ext18/180-

Carbon copy of the letter.

Ext18/181-

Letter no. 142 FC dt. 20.12.96 signed by


Finance Commissioner Sri V.S. Dubey.

Ext18/182-

The comment in page from 9 to 30 T of the file


No. Finance/con/PC-329/96 of Finance deptt.

Ext18/183-

The order of writing of Lalu Pd. Yadav on the


above file No. Page-37 T of finance Deptt.

Ext18/184-

The page 60 (A) on the above Finance Deptt. Of


Secretary, AHD sent to Chief A.G.

Ext18/185-

The 11(a) of the file No.2BT(2)-2032 of 1995 of


AHD Deptt. On the letter of Sri Shankar Pd.

Ext18/186-

The pages on 11(a) of the file No.2BT(2)-2032 of


1995 of AHD Deptt. On the letter of Shankar Pd.

Ext18/187-

The letter No. 95/FC dt. 19.09.96 of Finance


Commissioner.

Ext18/188-

The comment on the file No. M-4-06/96 of page


3-4T.

Ext18/189-

The order of the C.M Lalu Pd. on the file No. M4


06/96 dt. 31.01.96.

Ext18/190-

The forwarding letter to the SP, CBI, Patna the


letter No. 102 FC dt. 25.09.96.

Ext18/191 to 18/192- fnukad 31-01-96 dks eq[;ea=h ds vknsk lafpdk Finance/Con


FC-329/96 ds i=kpkj vak i`B 57d0 rFkk 59&58d ij
okf.kT; dj foHkkx rFkk Ikkqikyu foHkkx dks Hksts x;s nks i=.
Ext18/193-

The copy sent to all District Magistrate dt.


19.01.96 by S. Vijay Raghvan.

Ext18/194-

The signed comment of B.S Dubey file No.


18/181 on pages 1 to 6.

Ext18/195-

The investigation letter of Sri Man Singh dt.


25.01.96.

Ext18/196-

The signed comment of B.S Dubey file No.


18/182 on pages 30-36.

Ext18/197-

The comment of Planning Advisory cum Deptt.


Commissioner dt. 30.01.96.

141

Part II - Synopsis of Oral & Documentary Evidence


Ext18/198 to 18/200- Two written letter of S. Vijay Raghwan and B.S.
Dubey dt. 31.01.96, Pages on 70-71 and 72-73.
Ext18/201-

The signed letter No. 8/FC dt. 22.01.97 by


B.S.Dubey.

Ext18/202-

Sending letter to all District Magistrate and


Drawing Officer dt. 26.04.93 by Phulchand
Singh.

Ext18/203-

The written letter to DDC by Silas Tirkey,


Treasury officer dt. 22.05.93

Ext18/204-

The signed written letter of Achutanand Pd.

Ext18/205-

Signed letter No. 4064 dt. 23.06.93 by Mahesh


Pd. Secretary of AHD.

Ext18/206-

Signed letter No. 152 dt. 22.06.93 by Mahesh


Pd. Secretary of AHD.

Ext18/207-

The written letter No. 7435 dt.23.06.93 by Sri


K.N.Jha.

Ext18/208-

The letter written to Secretary, AHD by K.N.Jha


dt. 21.06.93.

Ext18/209-

The letter No. 149 written by Mahesh Pd. dt.


09.06.93.

Ext18/210-

The 70 pages of letter to send DDC, Chaibasa


written by Ram Lakhan Pd.

Ext18/211-

Lette No. 503 dt. 27.08.96 which is sent by The


Manager Agrovate Division to CBI Dhanbad.

Ext18/212-

The Signed letter No. 954 dt. 04.09.96 by U.K.


Sinha to send CBI, Dhanbad.

Ext18/213-

i= la[;k C-EV/60/954 fnukad 02-09-96 tks MkW0 ,0ds0 cDlh


}kjk MkW0 ;w0,u0 flag eqdsk dks lEcksf/kr gSA

Ext18/214-

The copy of telex to send Dr. A.K. Benergee.

Ext18/215-

The fax message sent by A.K.Benergee in


response of Telex .

Ext18/216-

Letter No. 2583. Dt. 15.10.96 to send S.P,


Dhanbad.

Ext18/216(A)-

Letter No. 5847FC dt. 07.11.96 to send S.P, CBI


regarding information about Little Oak Firm.

Ext18/217-

Signature of PW-116 on reply to the letter no.


5847 dt. 07.11.96 of SP, CBI to the Little Oak
Firm.

Ext18/218-

Letter dt. 30.08.96 to CBI Signed by S.C.


Tugnait.

142

Part II - Synopsis of Oral & Documentary Evidence


Ext18/219-

Carbon copy of letter no. 4258 dt. 20.08.96 of


CBI, Dhanbad.

Ext18/220-

Letter dt. 06.09.96 sent to H.O Puna with copy


to SP, CBI Dhanbad.

Ext18/221-

Letter No. 03/38/96-97 dt. 29.08.96 sent to S.P


Dhanbad & signed by Dr. A.K. Chakarbarty.

Ext18/222 to 18/226- Five letter of authority level by Dr. A.K.


Chakarvarty in favour of 3 to Bhagat & Co., 2 to
A.B. Sales.
Ext18/227-

Letter dt. 09.01.97 signed by Sri K. Sah.

Ext18/228-

Zimanama dt. 09.01.97 signed by K. Sah.

Ext18/229-

Letter dt. 09.01.97 with enclosures signed by


C.M. Sah.

Ext18/230-

Letter dt. 20.08.96 received from SP, CBI


Dhanbad.

Ext18/231-

Reply sent to CBI signed by P. Venketeshan.

Ext18/232-

List of medicine
Venketeshan.

Ext18/233-

Letter dt. 09.01.97 sent to CBI signed by M.C.


Parikh.

Ext18/234-

Letter 425 dt. 21.08.96 of SP CBI Dhanbad.

Ext18/235-

Reply of above letter vide letter dt. 23.09.96


signed by Satish Parihar.

Ext18/236-

Letter No. 4256/3/20(A)/96 Pat dt. 20.08.96


sent by CBI to Patna Branch of Pfizer Ltd.

Ext18/237-

Reply of above letter sent to SP, CBI, vide letter


dt. 20.09.96 signed by A.C. Arma.

Ext18/238-

Letter No. 426/3/20(A)/96 Pat dt. 20.08.96 of


CBI Dhanbad.

Ext18/239-

Reply of above letter sent to CBI.

Ext18/240-

Letter No. 4267/3/20 (A/96) Patna Dr. 20.09.96


of S.P. CBI Dhanbad.

Ext18/241-

Reply of above letter signed by Sri N.B. Shinde.

products

signed

by

P.

Ext18/242 to 18/243- 2 letters of 17.12.96 written by Sandeep Ghosh


Inspr. CBI to Sri S.M. Bhatnagar Assist.
Commissioner, Central Excise.
Ext18/244-

Letter No. IV(HQ.Pran)/12/113/96 dt. 19.12.96


written by Asst. Commissioner Central Excise to
Sandeep Ghosh Inspr. CBI with declaration.

143

Part II - Synopsis of Oral & Documentary Evidence


Ext18/245-

Letter of Director Central Vigilance Commission


to Chief Secretary Govt. of Bihar, Patna with
enclosures.

Ext18/246-

Office note of Indu Bhushan Pathak on file No.


160/93 of AHD Deptt. Govt of Bihar, Patna.

Ext18/247-

Office note written by Ravi Shankar Kumar


Sinha file No.Estt 208/93 dt. 18.12.93 (Ext
38/276.)

Ext18/248-

Office note of Dharmraj Pandey on page 5 to 9 in


file on (ext 38/270).

Ext18/249-

Office note dt. 30.03.94 of Dharmraj Pandey on


Page 4 of file (ext 38/272).

Ext18/250-

Office note dt. 18.06.94 on file (ext 38/271)

Ext18/251-

Office note dt. 24.05.92 of Sri B.B. Diwedi.

Ext18/252-

Office note dt. 27.05.92 of Sri B.B. Diwedi.

Ext18/253-

Office note with enclosures dt. 10.03.93 of Sri


B.B. Diwedi.

Ext18/254-

The application of B.B.Diwedi of Lokayukt of


Bihar dt. 05.03.94.

Ext18/255-

Letter dt. 16.01.97 of Chief of A/C officer J.M.


Tripathi to S.P CBI, Dhanbad.

Ext18/256-

Letter No. 32/96/627 dt. 21.12.96 written by Sri


B.K. Thakur to Sri Anil Singh, Dy. SP CBI,
Patna.

Ext18/257-

Letter No. PT/ARD/ 5671 dt. 11.09.96 of


Alembic to SP, CBI Dhanbad.

Ext18/258-

Certified copy of letter No. 3 PS(1) 106/97/ File


No. 2848 dt. 23.06.96 of AHD Deptt. & Govt of
Bihar Patna.

Ext18/259-

Letter No. MN/23/96/200 dt. 10.01.97 OF C.S.


Dubey, Dy. Secretary, Finance Deptt., Govt of
Bihar, Patna to SP CBI Dhanbad.

Ext18/260-

Letter No. DAG (AV) 1 REQ 8/96-97 dt. 18.03.97


of A.G Bihar Ranchi to SP CBI Dhanbad.

Ext18/261 & 18/262-

2 certified copy of forwarding letter No. 4346 dt.


22.08.96 & 4804 dt. 26.09.96 of CBI Inspr A. K.
Jha.

Ext18/263-

Certified copy of forwarding letter No. 6075 dt.


18.11.97 of CBI Inspr A. K. Jha.

144

Part II - Synopsis of Oral & Documentary Evidence


Ext18/264-

Certified copy of forwarding letter No. 6628 dt.


23.12.96 of CBI Inspr A. K. Jha.

Ext18/265-

Copy of forwarding letter No. 2357 dt. 13.11.98


of CBI.

Ext18/266-

Letter No. 2154 dt. 12.11.98 of Dy SP CBI .

Ext18/267-

Letter No. 6603 dt. 29.11.96 of C.K. Mishra


Director, AHD Patna.

Ext18/268-

Letter dt. 16.12.96 Wockhard to


Dhanbad with annexture of 72 pages.

Ext18/269-

Letter No. 177(S) dt. 01.07.96 of Secretary Bihar


Legislative Council to SP, CBI Patna.

SP

CBI

Ext18/270 to 18/272- Page 1, 2, 3 letter of file No. 64/93 of Finance


Deptt. Govt of Bihar.
Ext18/273 to 18/274- Page 1 & 2 (letter) of file No. 15 P (2) 103/92 of
AHD, Govt of Bihar, Patna.
Ext18/275 to 18/277- Page 1,2,3 (letter) of file No. AE (10) 6/92 of
Finance Deptt, Govt. of Bihar, Patna.
Ext18/278-

Letter No. 439 dt. 26.08.96 issued by Director


Animal Health & Production Institute, Kanke,
Ranchi to CBI Dhanbad.

Ext18/279-

Letter No. 452 dt. 31.08.96 issued by Director


Animal Health & Production Institute, Kanke,
Ranchi to CBI, Dhanbad.

Ext18/280-

Letter dt. 10.02.07 of S.P CBI Calcutta.

Ext18/281-

Letter dt. 11.02.2007

Ext18/282-

Certified copy of letter No. 7/20 sutri dt.


31.01.96 seized by T.J. Ghosh Inspr. CBI
Dhanbad.

Ext18/283-

Letter No. 567 dt. 10.07.95 of DAHO West


Sinhgbhum.

Ext18/284-

Carbon copy of letter dt. 15.03.97 issued by S.P


CBI Dhanbad to Regional Director AHD, Ranchi.

Ext18/285-

Reply to CBI given by memo No. 303 dt.


16.03.97 issued from AHD, Ranchi.

Ext18/286-

Letter No. 211 dt. 17.03.97 from Sudhir Pd. Spl.


Secretary AHD & Fishery Deptt to SP CBI
Dhanbad.

Ext18/287-

Letter No. uk2/3/20 A/96 dt. 11.04.97 from SP


Dhanbad to Telecom Dt. Manager Ajmer
Rajsthan.

145

Part II - Synopsis of Oral & Documentary Evidence


Ext18/288-

Letter from Telecom District Manager, Ajmer No.


p.AJ/427586/97-98 DT. 11.04.97 TO Sri Umesh
Kr. CBI, Inspr Calcutta

Ext18/289-

Letter dt. 12.04.97 from Umesh Kr. CBI/ SCB/


Calcutta to the Manager, Canara Bank, Ajmer.

Ext18/290-

Letter from CBI to Deputy Commissioner.

Ext18/291-

Letter from R.E. Patro Officer on Special Duty


D.C. Residential Office, Ranchi to CBI Dhanbad
letter no. 92 dt. 15.03.97.

Ext18/292-

Letter by CBI to the manager central Bank of


India Main Branch, Ranchi.

Ext18/293-

Letter by Manager Central Bank of India in Main


Branch Ranchi to the CBI.

Ext18/294-

Letter by Central Bank of India Ranchi to S.P,


CBI.

Ext18/295-

Letter from Branch Manager Central Bank of


India, Ranchi dt. 23.04.97.

Ext18/296-

Letter from Dy. Commissioner,


Bhavan New Delhi.

Ext18/297-

Letter from S.P CBI Dhanbad to the Secretary,


Institutional finance 20 points programme No.
NMS (1)/3/20 A/96.

Ext18/298-

Letter from S.P CBI Dhanbad to the Deputy


Commissioner Tax Bhavan, New DELHI.

Ext18/299-

Letter from CBI Dhanbad to S.N. Bhatnagar


Asst. Commissioner central excise, New Delhi.

Ext18/300-

Letter from CBI Dhanbad to S.N. Bhatnagar,


Asst. Commissioner central excise, New Delhi.

Ext18/301-

fok foHkkx dk ifji= ua0 3/F -02/88 (vol-1) 7600


fnukad 01-04-91 ljdkjh lsodks dh cgkyh ,oa lsok fuo`fr ds ckn
lsok ysus ij jksd ls lacaf/krA

Ext18/302-

Letter
No.
Ran/AHD/
E-5
VOL-1/9697/ADH/411 DT. 27.12.96 from director of
Income Tax.

Ext18/303-

Letter No. 1266 B.B.N.D dt. 21.12.97 from


Gopalji Srivastava, Sect. Office, Bihar Bhavan,
New Delhi to Anil Kumar, Inspr, CBI Dhanbad
with enclosure.

Ext18/304-

Letter No. 629 dt. 13.08.96 Bihar Bhavan, New


Delhi to Dy. S.P, CBI, Dhanbad.

Ext18/305-

Letter No. 1423 dt. 12.02.98 from Central


Excise, New Delhi to CBI, Dhanbad.

146

Sales

Tax

Part II - Synopsis of Oral & Documentary Evidence


Ext18/306-

Letter dt. 09.04.97 from then Asst. Income Tax,


Settlement Commission, Calcutta to Rajesh
Asthana CBI, Dhanbad.

Ext18/307 to 18/308- Letter from Syndicate Bank Manipal, Karnataka


dt. 14.11.96 & 09.01.97 to SP, CBI, Dhanbad.
Ext 18/309-

L. No. 1026 dt. 31.05.08 of Assistant


Commissioner, bhaganpur to Shri A.K. Jha,
Inspector.

Ext 18/310-

Letter from Deptt. of Telecommication to SP,


CBI, Dhanbad.

Ext 18/311-

i=kad la[;k 244 dks0ys0 fcgkj ljdkj fok foHkkx dkskkxkj o


ys[kk kk[kk fnukad 04-05-96 gkZo/kZu] funskd] dkskkxkj o ys[kk
kk[kk }kjk fy[kk x;kA

Ext 18/312-

Letter no. 000042 dt. 18.12.97 from Hindustan


Antibiotics Ltd. To SP, CBI, Dhanbad.

Ext 18/313-

Letter from Indian Immunologicals to SP, CBI,


Dhanbad dt. 02.09.1996.

Ext 18/314-

Letter from Western


23.08.1996 to the
Dhanbad.

Ext18/315to18/319-

Five letter from SP, CBI, Dhanbad to respectively


Bank of Rajesthan, Janpath, New Delhi,
Karnataka Bank Ltd., Cannugh Circle, New
Delhi, Finance Commission, New Delhi,
Planning Commission, New Delhi, Karnataka
Bank Ltd., Regal Building, Cannugh Place, New
Delhi.

Remedies (India) dt.


Superintendent, CBI,

Ext 18/320 to 18/332- Thirteen letter written from Anil


Inspector, CBI to diff. organization.

Kumar,

Ext 18/333 to 18/345- Thirteen


letter/documents
from
organization received from CBI, Dhanbad.

diff.

Ext 18/346-

Letter from CBI, Patna dt. 31.10.1996 to Shri


Gopaljee incharge Secretary, Bihar Vidhan
Sabha, Patna.

Ext 18/347-

Letter from Secretary, Bihar Vidhan Sabha,


Patna dt. 03.12.96 to SP, CBI, Patna.

Ext 18/348-

Letter no UK/1/3/ dt. 02.04.97 from CBI,


Dhanbad
to
Commissioner,
South
Chhotanagpur.

Ext 18/349-

Letter from CBI, Dhanbad dt. 02.04.97 to


Commissioner, South Chhotanagpur.

Ext 18/350-

Letter from CBI, Dhanbad No. 1790 dt. 11.03.97


to Regional Division Commissioner, Ranchi.

147

Part II - Synopsis of Oral & Documentary Evidence


Ext 18/351-

Letter no. 224 dt. 30.03.97 from CBI, Dhanbad


to. Dy. Director Income Tax (Inv.), Therpakna,
Ranchi.

Ext 18/352-

Letter no. 1791 dt. 11.03.97 from CBI, Dhanbad


to Commissioner Income Tax, Ranchi.

Ext 18/353 to 355-

Office copy of three letters no. UK 3 dt.


04.04.97.UI1 dt. 11.04.97 third dt. 12.04.97.

Ext 18/356-

Director
Income
Tax
to
Income
Commissioner letter no. 595 dt. 14.03.97.

Ext 18/357-

Letter from S.D.O. Telegraphy Chaibasa, West


Singhbhum.

Ext 18/358-

Letter from JVG Finance Ltd. Bearing no.


IVG/ZO/Pat/97/1763 7th Dec. 1997 written to
Inspector CBI, Patna.

Tax

Ext 18/359 to18/374- Sixteen different letters from SP, CBI, Dhanbad
send to different Medicine Company.
Ext 18/375 to 390-

Sixteen different letters from R.K. Asthana, SP,


CBI send to different Bank.

Ext 18/391 to 414-

24 different letters from IO A.K. Jha, CBI send to


different Bank.

Ext 18/415-

Letter no. 2486/AHD-96 dt. 30.05.96 issued


from SP, CBI, Dhanbad to the Director, AHD,
Govt. of Bihar, Patna.

Ext 18/416-

Letter no. 4382-83/3/20A/96 dt. 24.08.96


issued from Office of CBI, Dhanbad to Director
AHD, Patna, Bihar.

Ext 18/417-

Letter from SP, CBI, to Principal Accountant


General.

Ext 18/418-

Letter from SP, CBI, Dhanbad to the Director


AHD, Govt. of Bihar

Ext 18/419-

Letter from SP, CBI, Dhanbad to Director


Treasury, Govt. of Bihar Patna.

Ext 18/420-

Letter dt. 25.04.96 from SP, CBI, Dhanbad


issued to DC, West Singhbhum, Chaibasa.

Ext 18/421-

Letter from SP, CBI

Ext 18/422-

Dhanbad to GEQD, Calcutta.

Ext 18/423-

Letter from SP, CBI, Dhanbad to Director


Institutional of Animal Health Production.

Ext 18/424 to 18/437- 14 letters issued from Office of Sp, CBI,


Dhanbad to different Banks.
Ext 18/438-

One letter from Sp, CBI, Dhanbad to SP, CBI,


SPE Patna letter no. 5012/3 dt 03.10.96.

148

Part II - Synopsis of Oral & Documentary Evidence


Ext 18/439 to 18/446- Eight letters issued from SP, CBI, Dhanbad to
S.R. Majumdar, Dy. SP, CBI, Calcutta.
Ext 18/447-

One letter from SP, CBI, Dhanbad to the Branch


Manager Canara Bank, Sourth Gandhi Maidan,
Patna.

Ext 18/448-

Letter no. 2146 dt. 25.03.97 from Sp of CBI,


Dhanbad to the Principal Adviser and Secretary
Govt. of India, Planning Commission Yogha
Bhawan, New Delhi-110001.

Ext 18/449 to 18/454- Six letters from A.K. Jha to different Bank
Managers.
Ext 18/455 to 18/458- Four letters handwritten issued by A.K. Jha,
Inspector of Police, CBI, Dhanbad.
Ext 18/459 to 18/463- four letters issued by Rakesh
different Government officials.

Asthana

to

Ext 18/464 to 18/478- 15 letters issued by Rajeev Devnath, Inspector of


Police, Dhanbad to different banks.
Ext 18/479-

One letter issued from SP, CBI, Dhanbad to


GEQD, Calcatta.

Ext 18/480-

One letter issued from S.S. Rawat, Inspector,


CBI to Manager SBI, Mearut.

Ext 18/481 to 18/499-

20 letters from different organization and


offices.

Ext 18/500-

Letter dt. 12.12.1996 from SP, CBI, Dhanbad to


the Director Institute of Animal Health and
Production, Kanke, Ranchi.

Ext 18/501Ext 18/502-

Letter from A.K. Jha, Inspector, CBI to Sri R.K.


Sarkar, Dy. SP, CBI.
Letter no. 6075 dt. 18.11.96 to Govt. Examiner
of Question Document.

Ext 18/503 to 18/504- Two letters dt. 20.08.96 & 21.08.96.


Ext 18/505-

Letter dt. 06.03.99 to SBI, Dhanbad, Ranchi.

Ext 18/506 to 18/574- 69 letters from RBI.


Ext 18/575-

Letter dt. 10.08.95 from Little Oak to Manager


Hotel Hindustan International, Calcatta.

Ext 18/575(A)-

i=kad la[;k yks0-ys0la0 9@96&6@79 fc0fo0la0 fnukad 13-09-96


la0la0 laxks0 la-ys0la0 9@96

Ext 19 to 19/4-

Five guest registration card signed by Ashok


Nagar and K. Bahri.

Ext19/5 to 19/6-

Two guest registration and signed by Sri Ashok


Nagar.

149

Part II - Synopsis of Oral & Documentary Evidence


Ext19/7-

One guest
K.Bahri.

registration

Ext19/8-

One guest registration and written & signed by


Ms. Annupa Singh.

Ext19/9 to 19/10-

Two guest registration and signed by Sri Annupa


Singh.

Ext19/11-

One guest registration and signed by Sri Kabir


Bahri.

Ext19/12-

One guest registration card and signed by Sri


Kabir Bahri.

Ext19/13-

Guest arrival card of The Star Hotel, Calcutta.

Ext19/14-

Room card of the Star Hotel written by Piyush


Ghosh.

Ext19/15-

Payment receipt in carbon copy.

Ext19/16 to 19/18-

3 carbon copy of bill of Room Charges &


Telephone charges.

Ext19/19-

Guest departure slip of the Astree Hotel.

Ext19/20-

Guest arrival card of the Astone Hotel fill up by


MS. Suparna.

Ext19/21-

Room booking
Chakravarty.

Ext19/22-

Payment receipt prepared by Shambhu Ghosh.

card

and

signed

prepared

by

by

Sri

Kunal

Ext19/23 to 19/25- Three carbon copy of bill of Room charge &


Telephone Charge.
Ext19/26-

Guest arrival card of Hotel prepared by Kamal


Chakravarty.

Ext19/27-

Room booking and prepared by Piyush Ghosh.

Ext19/28 to 19/30-

3 carbon copy of bill of Room & Telephone


charges prepared by Piyush Ghosh.

Ext19/31-

Guest departure slip.

Ext19/32-

Guest arrival card Dr. Beck Julios.

Ext19/33 to 19/40-

Six carbon copy of bill of Room & Telephone


charges & Two room booking card prepared by
Piyush Ghosh.

Ext19/41-

Guest departure slip prepared by Piyush Ghosh.

Ext19/42-

Guest arrival card for Chandra Shekhar Dubey.

Ext19/43 to 19/46-

3 bill of Room Telephone charges & one room


booked card prepared by Shambhu Ghosh.

150

Part II - Synopsis of Oral & Documentary Evidence


Ext19/47 to 19/48-

Money receipt & guest departure and prepared


by Shambhu Ghosh.

Ext19/49 to 19/53-

Guest arrival card & carbon copy of bill & one


room booking card prepared by Piyush.

Ext19/54-

Guest departure
Ghosh.

Ext19/55-

Guest Registration card prepared by A. K. Saha.

Ext19/56-

Guest Registration card No. 33423


26.01.95, 33440 of dt. 27.01.95.

Ext19/57-

Guest Registration Card No. 38678 of dt.


05.07.95.

Ext19/58-

Guest Registration
26.06.95,

card

No.

38355

of

dt.

Ext19/59-

Guest Registration
15.11.94

card

No.

30950

of

dt.

Ext 20 to 20/2-

Entries valuing by the PW-75 vide Sl. No.


639800, 639775 & 639845 in guest arrival
register.

Ext 20/3-

Entries vide Sl. No. 639952 made by Ms. Ravi in


guest arrival register.

Ext 20/4 to 20/7-

Four visit register of Hotel Arup Palace from


11.12.92 to 05.07.93, 05.07.93 to 02.05.94,
02.05.94 to 06.04.95 & 06.04.95 to 13.03.96

Ext 20/8-

Visitor register of Hotel Sobti from 06.02.95 to


11.11.95

Ext 20/9 to 20/11-

Departure visitor register from 08.07.94 to


20.12.96, 05.01.95 to 24.03.95 & 07.05.96 to
21.08.95

Ext 20/12 to 20/14-

3 Guest arrival register of Hotel White House


from 01.02.94 to 31.12.94, 01.01.95 to 14.05.95
& 18.10.95 to 04.04.96.

Ext 20/15 to 20/20-

Six receipts of Hotel Taj Bengal.

Ext 21 to 21/4-

Entries in Sl. No. 3 & 5 of page 29, Sl No. 7 of


Page 42, Sl. No. 2 & 3 of Page 43 of Booking
Register dt. 27.11.92 to 02.01.93.

Ext 21/5 to 21/9-

Entries on Sl. No. 2 page 27, Sl No. 2 of Page 41,


Sl No. 4 of Page 44, Sl No. 5 of Page 45, Sl No. 2
of Page 46 to the booking register dt. 27.11.92 to
02.02.93.

Ext 21/10 to 21/15-

Entries in Sl No. 14 of Page 15, Sl No. 10 of Page


28, Sl No. 3 of Page 29, Sl No. 5 of Page 57, Sl

151

card

prepared

by

Piyush

of

dt.

Part II - Synopsis of Oral & Documentary Evidence


No. 10 of Page59, Sl No. 8 of Page 60 in booking
register dt. Jan 94 to 04.05.94.
Ext 21/16 to 21/17-

Entries in Sl No. 4 of page 15, Sl No. 8 of Page


46, in the above booking register.

Ext 21/18-

Entries in Sl No. 9 of Page 30 in the above


booking register.

Ext 21/19 to 21/47-

Entries in Sl No. 5 of Page17, Sl No. 6 of Page


18, Sl No. 6 of Page 19, Sl No. 10 of Page 20, Sl
No. 8 of Page 21, Sl No.10 of Page 22, Sl No.12
of Page 23, Sl No. 10 of Page 30, Sl No. 6 of Page
32, Sl No. 2 of Page 35, Sl No. 4 of Page 39, Sl
No. 14 of Page 40, Sl No. 14 of Page 42, Sl No.
18 of Page43, Sl No. 11 of Page 45, Sl No. 8 of
Page 46, Sl No. 13 of Page 47, Sl No. 4 of Page
48, Sl No. 15 of Page 49, Sl No. 11 of Page 50, Sl
No. 8 of Page 52, Sl No. 4 of Page 53, Sl No. 8 of
Page 54, Sl No. of Page 56, Sl No. 7 of Page 57,
Sl No. 5 of Page 59, Sl No. 2 of Page 60, Sl No. 3
of Page 61, Sl No. 9 of Page 63, in the booking
register dt. 03.05.93 to 07.10.94.

Ext 21/48 to 21/71-

Entries in Sl No. 12 of Page 29, Sl No. 6 of Page


31, Sl No. 7 of Page 34, Sl No. 5 of Page 37, Sl
No. 8 of Page 38, Sl No. 13 of Page 43, Sl No.12
of Page 44, Sl No. 7 of Page 51, Sl No. 4 of Page
55, Sl No. 6 of Page 58, Sl No. 9 of Page 62, Sl
No.10 of Page 70, Sl No.24 of Page 71, Sl No. 5
of Page 86, Sl No. 5 of Page 97, Sl No. 58 of Page
113, Sl No. 10 of Page 118, Sl No.15 of Page 123,
Sl No.12 of Page1 24, Sl No. 12 of Page 125, Sl
No.15 of Page132, Sl No. 8 of Page 133, Sl No.
14 of Page 145, Sl No. 1 of Page 150 in the above
booking register.

Ext 21/72 to 21/78-

Entries made by Jayanto Benerjee in Sl No. 1 of


Page 85, Sl No.13 of Page 116, Sl No.98 of Page
117, Sl No. 3 of Page 132, Sl No. 8 of Page 134,
Sl No. 5 of Page 146, Sl No. 11 of Page 148 in
booking register.

Ext 21/79 to 21/98-

Entries made by Ranjeet Singh in Sl No. 5 of


Page 67, Sl No. 6 of Page 68, Sl No. 6 of Page 72,
Sl No. 7 of Page 73, Sl No. 8 of Page 74, Sl No. 3
of Page 87, Sl No. 5 of Page 88, Sl No. 9 of Page
98, Sl No.14 of Page 99, Sl No. 7 of Page 100, Sl
No. 2 of Page 101, Sl No. 7 to 10 of Page 102, Sl
No.13 to 15 of Page 103, Sl No.10 of Page 115, Sl
No. 9 of Page 119, Sl No. 12 of Page 122, Sl No.
7 of Page 136, Sl No. 13 of Page 138, Sl No. 7 of

152

Part II - Synopsis of Oral & Documentary Evidence


Page 142, Sl No. 16 of Page 151 in above
booking register.
Ext 21/99 to 21/139-

Entries made by Ranjeet Singh in booking


register dt. 01.04.95 to 31.12.95 vide Sl No. 4 of
Page 13, Sl No. 5 of Page 14, Sl No. 5 of Page 15,
Sl No. 5 of Page 25, Sl No. 10 of Page 31, Sl
No.20 of Page 34, Sl No. 3 of Page 37, Sl No. 9 of
Page 45, Sl No. 6 of Page 56, Sl No. 3 of Page 59,
Sl No. 11 of Page 63, Sl No.1 of Page 82, Sl No. 6
of Page 83, Sl No. 5 of Page 85, Sl No. 8 of Page
87, Sl No. 5 of Page 89, Sl No. 5 of Page 90, Sl
No. 7 of Page 92, Sl No. 4 of Page 97, Sl No. 5 of
Page 106, Sl No.16 of Page 120, Sl No.142 of
Page 123, Sl No. 4 of Page 124, Sl No. 4 of Page
133, Sl No.1 of Page138, Sl No. 5 of Page 155, Sl
No.12 of Page 159, Sl No. 4 of Page 160, Sl No. 4
of Page 16, Sl No. 6 of Page 169, Sl No.4 of Page
171, Sl No. 6 of Page 172, Sl No. 8 of Page 174,
Sl No.2 of Page 190, Sl No. 11 of Page 206, Sl
No. 12 of Page 212, Sl No. 11 of Page 213, Sl No.
6 of Page 217, Sl No.11 of Page 234, Sl No. 8 of
Page 243.

Ext 21/140 to 21/156- Entries made by Sunil Benerjee in booking


register vide Sl No. 8 of Page 6, Sl No. 5 of Page
9, Sl No. 7 of Page 10, Sl No. 8 of Page 21, Sl No.
3 of Page 38, Sl No.9 of Page 46, Sl No. 13 of
Page 66, Sl No.9 of Page67, Sl No. 12 & 13 of
Page, Sl No. 7 of Page 71, Sl No. 16 of Page 71,
Sl No. 7 of Page 73, Sl No.11 of Page73, Sl No.
12 of Page120, Sl No. 3 of Page 121, Sl No. 3 of
Page 151, Sl No. 3 of Page 108.
Ext 21/157 to 21/160- Entries made by Jayanto Benerjee in the above
booking register. Sl No.11of 36, Sl No. 7 of Page
86, Sl No.13 of Page93, Sl No.1 of Page 122.
Ext 21/161 to 21/1174-Entries made by Ranjeet Singh in booking
register dt. 01.01.96 to 02.11.96 vide Sl No. 5 of
Page 5, Sl No. 6 of Page 8, Sl No. 7 of Page 10, Sl
No. 11 of Page 12, Sl No. 16 of Page 13, Sl No.11
of Page 49, Sl No. 6 of Page 62, Sl No. 9 of Page
87, Sl No.12 of Page 107, Sl No. 8 of Page 112,
Sl No. 2 of Page 148, Sl No.1 of Page 178, Sl
No.2 of Page 199.
Ext 21/175 to 21/179- Entries made by Sunil Benerjee in booking
register vide Sl No. 8 of Page 4, Sl No.4 of Page
7, Sl No.10 of Page 97, Sl No. 12 of Page 104, Sl
No.1 of Page 111.

153

Part II - Synopsis of Oral & Documentary Evidence


21/180 to 21/181-

Entries made by Ext Ranjeet Singh in booking


register dt. 01.02.93 to 05.01.93 vide Sl No.2 of
Page 14, Sl No. 5 of Page 52.

Ext 21/182 to 21/185- Booking register of


International Ranchi.
Ext 22 to 22/7-

M/S

Indian

Travel,

Eight bills vide bill no. 11,100 dt. 12.06.96 bill


no. 11,194 dt. 20.06.96, 11,293 dt. 01.07.96,
10,981 dt. 31.05.96, 10,995 dt. 01.06.96,
10,943 dt. 28.05.96, 10,942 dt. 28.05.96,
10,957 dt. 29.05.96.

Ext 22/8 to 22/17-

10 bills of carbon Carvan Travels signed by S.


Gupta.

Ext 22/18-

One bill of Carvan Travel signed by B.L. Agrawal.

Ext 22/19-

Bill regarding payment of Rs. 8665.70 to Hotel


Hindustan, Kolkata by R.S. Singh.

Ext 22/20 to 22/31-

Carbon copy of bill book of Hotel Akshay Palace.

Ext 22/32 to 22/33-

Carbon copy of 2 bill book of Hotel Sobati.

Ext 22/34-

fnukad 31-01-91 dk :0 69]460@& dk fcy la0 21206

Ext 22/35-

Carbon copy of bill.

Ext 22/36-

Duplicate bill in the name of B.N. Singh.

Ext 22/37-

Carbon copy of Bill in the name of U.K.Singh.

Ext 22/38 to 22/41-

Four carbon copy of bill in the name of


U.P.Singh, Arun Kumar& R.R. Pd, J. Sinha.

Ext 22/42 to 22/45-

Four carbon copy of bill in the name of Nand


Kishore, Sri Mohan & S.K. Singh.

Ext 22/46 to 22/56-

Eleven carbon copy of bill in the name of Umesh


Pd. Singh, N. Pd, Arun Kumar & C.B.Dubey.

Ext 22/57 to 22/58-

Bills of Hotel Taj in the name of R.K. Rana.

Ext 22/59-

Registration card or form of Hotel Taj Bengal in


the name of R.K. Rana.

Ext 22/60 to 22/65-

Bill of Hotel Taj in the name of Dipesh Chandak.

Ext 22/66 to 22/73-

Registration card of Hotel Taj in the name of


Dipesh Chandak.

Ext 22/74 to 22/85-

Registration card of Hotel Taj in the name of


Pratik Plastics.

Ext 22/86 to 22/87- Registration card of Hotel Taj in the name of Anay
Enterprises.
Ext 23 to 23/51- 52

Car duty vouchers written by Ranjeet Singh.

154

Part II - Synopsis of Oral & Documentary Evidence


Ext 23/52-

Car duty voucher No. 20883 written by Sunil


Benerjee.

Ext 24 to 24/4-

Entries in cash book dt. 16.12.93 to 31.03.94 in


page in 178, 342, 408, 548, & 648.

Ext 24/5 to 24/11-

Entries in cash book dt. 01.04.95 to 03.10.95


made by J. Benerjee in Page on 57-107, 185,
215, 257, 315, 349.

Ext 24/12 to 24/13-

Entries made by J. Benerjee in cash book dt.


04.01.95 to 23.03.96.

Ext 24/14-

Entries made by Arvind Roy in cash book dt.


01.01.96, 23.07.96 page-177.

Ext 24/15-

Cash book of DAHO Office, Chaibasa.

Ext 25 to 25/6-

Entries made by Jaydeep in page No. 33 to 39 in


the Bill register dt. 04.04.94 to 31.03.95 bill
register of The Guide Travel Agency.

Ext 25/7-

Bill book dt. 06.05.94 to 30.03.95 of DAHO,


Chaibasa.

Ext 26-

Signature of Smt. Neha on letter dt. 18.02.93


issued by RBI Mumbai to Finance Secretary,
Patna.

Ext 26/1-

Initial of Smt. Neha Ext. 18/153.

Ext 26/2 to 26/15-

Signature of Smt. Neha in letters issued by RBI


Mumbai to Finance Secretary Govt. of Bihar,
Patna.

Ext 26/16-

Endorsement & signature of PW 85 on letter dt.


29.12.95 of P.K. Ghosh.

Ext 26/17-

Signature of Ajay Kr. Jain on seizure list dt.


07.04.97.

Ext 26/18-

Signature of Sanjay Kr. Jain on seizure memo


dt. 01.04.97.

Ext 26/19 to 26/20-

Signature of Uma Sarkar Mishra on seizure


memo dt. 28.03.97.

Ext 26/21 to 26/22-

Signature of Prabhat Sharan, Anil Kumar on


diary.

Ext 26/23 to 26/100-

78 allotment letter containing in four guard files


relating to the financial year 1994-95.

Ext 26/101-

i= fnukad 22-11-96 ij xokg la[;k 101 dk Endorsement


,oa gLrk{kjA

Ext 26/102 to 26/103- Jh /kzqo Hkxr] lHkkifr] yksd ys[kk lfefr ds }kjk fnukad 20-01-96
dks fok vk;qDr dks Hksts x;s i= ij Jh ch0,l0 nwcs dk
Endorsement ,oa gLrk{kjA
Ext 26/104-

Jh ekuflag ds tkp izfrosnu fnukad 25-01-96 ij Jh ekuflag dk


gLrk{kjA

155

Part II - Synopsis of Oral & Documentary Evidence


Ext 26/105 to 26/109- /kkjk 164 ds rgr c;ku ij Jh fko ukjk;.k lkgw ds nks gLrk{kjA
Ext 26/110 to 26/112- /kkjk 164 ds rgr c;ku ij Jh v;qc vyh dk rhu gLrk{kjA
Ext 26/113-

Signature of P.U. Baxi on letter sent to SP, CBI,


Dhanbad.

Ext 26/114-

Signature of P.U. Baxi on 187 page of enclosure


of sai above letter.

Ext 26/115 to26/116- Signature of A.B. Shah on application of license


form (form no. 4).
Ext 26/117 to 26/118- /kkjk 164 ds rgr c;ku ij rst dqekj cSBk dk nks gLrk{kjA
Ext 26/119 to 26/121- /kkjk 164 ds rgr c;ku ij vCnqy oyh dk rhu gLrk{kjA
Ext 26/122 to 26/123- /kkjk 164 ds rgr c;ku ij MkW0 dqynhi frdhZ dk nks gLrk{kjA
Ext 26/124 to 26/125- /kkjk 164 ds rgr c;ku ij vt; dqekj dk nks gLrk{kjA
Ext 26/126 to 26/128- /kkjk 164 ds rgr c;ku ij izoh.k dqekj dk nks gLrk{kjA
Ext 26/129 to 26/232- /kkjk 164 ds rgr c;ku ij fxjhk izlkn dk pkj gLrk{kjA
Ext 26/233 to 26/235- /kkjk 164 ds rgr c;ku ij fofiu fcgkjh dk rhu gLrk{kjA
Ext 26/236 to 26/237- /kkjk 164 ds rgr c;ku ij MkW0 HkkjrsUnq izlkn ds nks gLrk{kjA
Ext 26/238 to 26/240- /kkjk 164 ds rgr c;ku ij nhu ca/kq xqIrk dk rhu gLrk{kjA
Ext 26/241 to 26/242- /kkjk 164 ds rgr c;ku ij lqeu dqekj VksIiks dk nks gLrk{kjA
Ext 26/243 to 26/245- /kkjk 164 ds rgr c;ku ij jkekdkar Hkxr dk nks gLrk{kjA
Ext 26/246 to 26/247- /kkjk 164 ds rgr c;ku ij MkW0 iwju frdhZ dk nks gLrk{kjA
Ext 26/248 to 26/251- /kkjk 164 ds rgr c;ku ij beke tSuqy vkcfnu dk pkj
gLrk{kjA
Ext 26/252 to 26/255- /kkjk 164 ds rgr c;ku ij MkW0 fl)kFkZ dqekj tk;loky dk pkj
gLrk{kjA
Ext 26/256 to 26/257- /kkjk 164 ds rgr c;ku ij jkevkJ; flag dk gLrk{kjA
Ext 26/258 to 26/270- /kkjk 164 ds rgr c;ku ij MkW0 fQjkst v[k+rj dk gLrk{kjA
Ext 26/271-

/kkjk 164 ds rgr c;ku ij MkW0 dyk/kj izlkn dk gLrk{kjA

Ext 26/272 to 26/276-

izkIr nokbZ;ksa dh rhu lwph ij MkW0 vkksd dqekj nkl dk


gLrk{kjA

Ext 26/275 to 26/278- /kkjk 164 ds rgr c;ku ij MkW0 eukst dqekj izlkn dk gLrk{kjA
Ext 26/279 to 26/281- /kkjk 164 ds rgr c;ku ij jkecyh dqekj dk gLrk{kjA
Ext 26/282 to 26/284- /kkjk 164 ds rgr c;ku ij ujsUnz flag dk gLrk{kjA
Ext 26/285 to 26/287- /kkjk 164 ds rgr c;ku ij MkW0 lat; dk gLrk{kjA
Ext 26/288-

/kkjk 164 ds rgr c;ku ij jkecyh >k dk gLrk{kjA

Ext 26/289 to 26/291- /kkjk 164 ds rgr c;ku ij d`.k dkar dqekj dk gLrk{kjA
Ext 26/292 to 26/293- /kkjk 164 ds rgr c;ku ij MkW0 lqnhi dqekj flUgk dk gLrk{kjA

156

Part II - Synopsis of Oral & Documentary Evidence


Ext 26/294 -

/kkjk 164 ds rgr c;ku ij jktsUnz cSBk dk gLrk{kjA

Ext 26/295 to 26/300- /kkjk 164 ds rgr c;ku ij vkbZ0Mh0,u0 prqosZnh dk gLrk{kjA
Ext 26/301 to 26/303- /kkjk 164 ds rgr c;ku ij vjfoan dqekj fxjh dk gLrk{kjA
Ext 26/304 to 26/306- /kkjk 164 ds rgr c;ku ij ,sfj;y VksIiks dk gLrk{kjA
Ext 26/307 to 26/312- fnukad 16-07-96] 24-07-96 ,oa 19-11-96 ds pkj tIrh lwph ij
xokg ,l0lh0 eksnd ds gLrk{kjA
Ext 26/313 to 26/314- fnukad 24-07-96 ds nks lpZ eseks ij xokg ,l0lh0 eksnd ds
gLrk{kjA
Ext 26/315-

fnukad 04-10-96 ds tIrh lwph ij Hkqou panz tksk ds gLrk{kjA

Ext 26/316 to 26/317-

fnukad 20-02-97 ,oa 07-10-96 ds tIrh lwph ij ,0ih0 eaxykoh


ds gLrk{kjA

Ext 26/318-

Signature of Bahinder Singh on seizure memo


dt. 07.10.96.

Ext 26/319 to 26/321- Signature of Secretary Mahesh Prasad, Cabinet


Minister C.P. Verma and State Minister, B.R.
Thufani on file 1-160/96.
Ext 26/322-

tCrh lwph fnukad 22-11-96 ij Jh ch0ds0 f}osnh dk gLrk{kjA

Ext 26/323-

tCrh lwph fnukad 03-12-96 ij Jh fct; dqekj dk gLrk{kjA

Ext 26/324-

tCrh lwph fnukad 30-11-96 ij fl;kjke flag dk gLrk{kjA

Ext 26/325 to 26/326- Signature of PW-186 Narayan Singh on seizure


list dated 13.12.96.
Ext 26/327-

Signature of Manish Chaturvedi on seizure list


dated 13.12.96.

Ext 26/328-

Signature of S.K. Bhatnagar on seizure list dated


17.12.95.

Ext 26/329 to26/330- Signature of S.R. Majumdar and R.C. Jha on


seizure list dated 14.01.97.
Ext 26/331-

Signature of Pramod Kumar on seizure list dated


21.11.96.

Ext 26/332-

Signature of P.K. Mukhopadhayay on letter


dated 22.11.96 to DSP, CBI, Patna.

Ext 26/333 to26/343- 11 signatures of Shashi


statement u/s 164 Cr. PC.

Kumar

singh

on

Ext 26/344 to 26/351- Signature of S.P Venu on statement record


before Income Tax Officers.
Ext 26/352-

Statement of J.P. Verma u/s 131(1) of the


Income Tax Act 1961 and signature of J. P.
Verma.

157

Part II - Synopsis of Oral & Documentary Evidence


Ext 26/353-

Statement of Rajesh Verma u/s 131(1) of Income


Tax act 1961 and signature of Rajesh Verma.

Ext 27 to 27/4-

5 money receipt written & signed by Sri Pawan


Sharma.

Ext 27 /5-

iznkZ 22@35 esa tek gqvk 50]000@& :0 dk jkhn la0 100543


dh dkcZu izfrA

Ext 27 /6-

Money receipt on 24.03.96 of Rs. 50,000/- by


Gopal Bandhopadhyay.

Ext 27/7 to 27/14-

Eight Money Receipt.

Ext 28 to 28/22-

23 warrant of Authorization u/s 132 of IT Act


1961 signed by Tarkeshwar Pd.

Ext 28/23 to 28/28

6 warrant of Authorization u/s 132 of IT Act


1961 signed by Sri N.K. Jain.

Ext 28/29 to 28/42-

14 warrant of Authorization u/s 132 of IT Act


1961 signed by Sri R. Sharan.

Ext 28/43 to 28/50-

8 warrant of Authorization u/s 132 of IT Act


161 signed by Sri N.K. Jain.

Ext 28/51 to 28/57-

Seven warrant of Authorisation u/s 132 of IT Act


1961 signed by Sri S.K. Sinha.

Ext 28/58 to 28/61-

Four warrant of Authorisation u/s 132 of IT Act


1961.

Ext 29-

Panchnama dt. 17.02.93 related to Sri K.


Prasad.

Ext 29/1-

Panchnama dt. 01.02.93 related to Sri K.


Prasad.

Ext 29/2-

Panchnama dt. 01.02.93 related to Sri Abhisek


Kumar.

Ext 29/3-

Panchnama dt. 12.10.93 related to L. Kashyap.

Ext 29/4-

Panchnama dt. 12.10.93 written by Tarun Rai.

Ext 29/5-

Panchnama dt. 01.02.93


Nirmala, W/o Sri R.Kumar.

Ext 29/6-

Panchnama dt. 12.11.93 related to D.P.Kashyap.

Ext 29/7-

Panchnama dt. 12.11.93 related to M/S K.A.S


Construction.

Ext 29/8Ext 29/9-

related

to

Smt.

Panchnama
Kashyap.

dt.

12.11.93

related

to

D.P.

Panchnama
Kashyap.

dt.

12.11.93

related

to

D.P.

158

Part II - Synopsis of Oral & Documentary Evidence


Ext 29/10-

Panchnama
Kashyap.

dt.

12.10.93

related

to

D.P.

Ext 29/11-

Panchnama
Kashyap.

dt.

12.11.93

related

to

D.P.

Ext 29/12-

Panchnama dt. 01.02.93 related to R. K.Singh.

Ext 29/13-

Panchnama dt. 30.09.93 related to Sanjay


Sinha.

Ext 29/14-

Panchnama dt. 01.02.93 related to Sanjay


Sinha.

Ext 29/15-

Panchnama dt. 28.03.92 related to Sayeed.

Ext 29/16-

Investing dt. 28.03.92 written by Sri Abhay Kr.

Ext 29/17-

Panchnama dt. 12.05.92 of M/S Ekta Veterinary


Works.

Ext 29/18-

Inventary dt. 12.05.92 related to Ekta Veterinary


Works.

Ext 29/19-

Panchnamd dt. 28.03.92 related to Suresh


Dubey.

Ext 29/20-

Inventary dt. 28.03.92 of credit balancing Bank


of Suresh Dubey.

Ext 30 to 30/7-

8 appraisal report related to K.M. Pd. M/S


Vaishnav Enterprises, Sanjay Sinha, Vijay
Malhotra, M/S Madivet R. Singh & Medivet.

Ext 30/8-

Appraisal report of Samarpan Group.

Ext 31-

Assessment order of Income Tax dt. 30.05.97.

Ext 31/1-

Order O/S 132(s) of IT Act related to Sanjay


Sinha.

Ext 31/2-

Order dt. 15.11.93 related to Sanjay Sinha.

Ext 31/3-

Order dt. 23.03.92 passed u/s 132-5 against


Suresh Dubey.

Ext 31/4-

Order dt. 10.03.94 passed u/s 132-5 against


Lilawati Kashyap.

Ext 31/5-

Order dt. 10.03.94 passed u/s 132-5 against


Lilawati Kashyap.

Ext 31/6-

Assignment order dt. 21.03.96 of the yr. 199394 against Lilawati Kashyap.

Ext 31/7-

Order passed u/s 132-5 . of IT Act.

Ext 31/8-

Order dt. 13.05.93 passed u/s 132-5 of IT Act


relating to R.K.Singh.

159

Part II - Synopsis of Oral & Documentary Evidence


Ext 31/9 to 31/10-

Two order dt. 13.05.93 passed by u/s 132-5 IT


Act against Smt. Nirmala & Abhisek.

Ext 31/11-

Assessment order dt. 30th March for the year


1993-94 against Dr. S.B.Sinha.

Ext 31/12-

Assessment order for the year 1994-95 against


K.Pd.

Ext 32-

Carbon copy of hand note about purchases of


one computer and two printer.

Ext 32/1 to 32/2-

Order form dt. 19.12.94 in carbon process for


Wipro printer.

Ext 32/3 to 32/4-

Amendment
process.

Ext 33-

order

dt.

03.02.95

in

carbon

Letter 12/12 on visiting card.

Ext 34-

Central credit voucher dt. 19.12.94.

Ext 34/1-

Internal credit voucher dt. 19.12.94.

Ext 34/2 to 34/3-

Two general voucher dt. 02.01.95 & 20.01.95.

Ext 34/4-

General voucher dt. 15.03.95 with writing of


Sanju Kr. Jain.

Ext 35-

General ledger in the name of Sri A. Sharma


prepared by computer.

Ext 36-

Service report dt. 29.03.95 written by Sri J.


Kumar.

Ext 36/1-

Carbon copy of receipt No. 2578.

Ext 37-

Statement of Anil Kumar.

Ext 38-

File on 2BT(2) 106/94 of the Yr. 1994-95 AHD


Deptt. Patna containing 145 sheets.

Ext 38/1-

File on 2BT(2) 1020/94 of the Yr. 1994-95 AHD


Deptt. Patna containing 145 sheets.

Ext 38/2-

File on 2BT(2) 1026/94 of the Yr. 1994-95 AHD


Deptt. Patna containing 68 sheets.

Ext 38/3-

File on 2BT(2) 1021/94 regarding allotment


during 1994 95.

Ext 38/4-

File on 2BT(2) 1104/94 regarding allotment


during 1994 95.

Ext 38/5-

File on 2BT(2) 109/94 regarding allotment


during 1994-95

Ext 38/6 to 38/27- 22 files of AHD Deptt. Govt. of Bihar, Patna


regarding surrenders letter from the year 198889 to 94-95.

160

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/28 to 38/32- Five files related to Budget estimate of AHD Deptt.
Ext 38/33-

File from 1985-86 to 1992-93 to be handed over


to PAC and prepared by Regional AHD, Patna.

Ext 38/34-

File of the year 1993-94 handed over to the PAC.

Ext 38/35-

File of the year 1994-95 to be handed over to the


PAC.

Ext 38/36 to 38/54-

19 files related to supply order of Saraikela


Cattle Field.

Ext 38/55 to 38/65-

11 files of supply order of Ground nut of


Saraikela Cattle Field.

Ext 38/66-

1 file of supply order of Ground nut of Saraikela


Cattle Field.

Ext 38/67 to 68-

Two files of supply order of Fish Powder of


Poultry Form, Chaibasa.

Ext 38/69 to 70-

Two files relating to supply of fish powder of


Poultry Field, Chaibasa.

Ext 38/71-

One file relating to supply of Chokar of Poultry


Field, Chaibasa.

Ext 38/72 to 81-

10 files relating to supply of yellow maize of


Poultry Field, Chaibasa.

Ext 38/82-

One file relating to supply of instrument DAHO,


Chaibasa.

Ext 38/83 to 38/92-

10 files relating to supply of medicine of


Veterinary Hospital, Chaibasa.

Ext 38/93 to 38/95-

Three files relating to supply of medicine of


Veterinary Hospital, Chaibasa.

Ext 38/96 to 98-

Three files relating to supply of medicine of


Veterinary Hospital, Chaibasa.

Ext 38/99-

One file relating to supply of Dusk.

Ext 38/100-

One file relating to supply of dusk of Cattle


Field, Saraikela.

Ext 38/101 to 114-

14 files relating to supply of yellow maize of


Cattle Field, Saraikela.

Ext 38/115 to 116-

Two files relating to supply of yellow maize of


Cattle Field, Saraikela.

Ext 38/117 to 118-

Two files relating to supply of yellow maize of


Cattle Field, Saraikela.

Ext 38/119 to 125-

7 files relating to Ground nut churn of Cattle


Field, Saraikela.

161

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/126-

One file relating to Salt & Gud of Cattle Field,


Saraikela.

Ext 38/127-

One file relating to bran Hkwlk supply of Cattle


Field, Saraikela.

Ext 38/128-

One file relating to Chokar supply of Cattle


Field, Saraikela.

Ext 38/129 to 134-

6 files relating to ground nut churn of Poultry


Field, Chaibasa.

Ext 38/135 to 38/146- 12 files relating to yellow maize of Poultry Field,


Chaibasa.
Ext 38/147-

One file relating to Fish powder of Poultry field,


Chaibasa.

Ext 38/148 to 155-

8 files relating to supply order of the instrument


of DAHO, Chaibasa Veterinary Hospital.

Ext 38/156 to 38/178- 23 files relating to supply order of DAHO,


Chaibasa.
Ext 38/179-

One file relating to different type of food grain of


R.D.E subordinate institution.

Ext 38/180 to 190-

Eleven files of supply order of Churn of Ground


nut of Cattle Field, Chaibasa.

Ext 38/191 to 38/198- Files of supply order of yellow maize of Cattle


field, Chaibasa.
Ext 38/199 to38/224- 26 files of supply order of medicine of AHD,
Chaibasa.
Ext 38/225 to38/252- 28 files of supply order of yellow maize of Cattle
Field, Chaibasa.
Ext 38/253 to38/264- Twelve files of supply order of Churn of Ground
nut of Cattle Field, Saraikela.
Ext 38/265 to38/266- Ikkq iz{ks=] ljk;dsyk dh feujy feDpj dh vkiwfrZ ls lacaf/kr nks
lafpdkA
Ext 38/267-

dqdqV izs{k=] pkbZcklk dh feujy feDpj dh vkiwfrZ ls


lacaf/kr ,d lafpdkA

Ext 38/268-

dqdqV izs{k=] ljk;dsyk dh feujy feDpj dh vkiwfrZ ls


lacaf/kr ,d lafpdkA

Ext 38/269-

lafpdk la[;k v0 LFkk0 13&48@92 ftls lh0ch0vkbZ0 ds


fujh{kd dks lkSaik x;kA

Ext 38/269(A)-

The remarks of year 1993 Chaibasa Treasury by


Finance Deptt dt. 17.05.93.

Ext 38/270-

File No. Estt (1) 208/93 of AHD deptt. relating to


service extension of Shyam Bihari Sinha.

162

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/271-

File No. 1-145/93 of AHD Deptt. Relating to


transfer of officer of AHD officer cadre.

Ext 38/272 to38/275- Four files of AHD deptt., Patna bearing No. 13
Estt (1)/1002/94, (2) Estt. 3024/94 (3) Estt.
3069/94 & (4) Estt. 3028/94 respectively.
Ext 38/276-

File No. 1 Estt(1) 1072/85/92 of AHD Deptt.


Related to Seniority of Dr. Ram Raj Ram & Dr.
Radheshyam Sharma.

Ext 38/277-

File No. Estt.(1) 06/93 dt. 26.07.95

Ext 38/278-

File no. 124/92 relating to AHD Deptt.

Ext 38/278(A)-

File No. CR 6/FF-226(Pt 196-97).

Ext 38/279-

File No. 10 FC4(11) TECH/92 related to 10 th


Finance Commission.

Ext 38/280 -

lafpdk fok ,oa dk;Ze dk;kZUo;u foHkkx] fcgkj ljdkj] iVuk


dk lafpdk la[;k 2@dk0 27@03 la0fo0 18@92

Ext 38/281-

File No. 12 (1) 111/94 of AHD Deptt. Govt. of


Bihar, Patna.

Ext 38/282-

File No. 01/93 of AHD Deptt. Govt. of Bihar,


Patna.

Ext 38/283-

One file No. 2BT(2) 2032 of 1995 of AHD, Patna.

Ext 38/284-

One file No 3 PS(1) 1055/91 of AHD, Directorate


Patna.

Ext 38/285-

Additional file of above file No. 3PS (1) 1035/91


of
AHD
Directorate
Patna
(comparative
statement between file No. 1055 & 1011/92)

Ext 38/286-

One file No.3P.S (1) 1011/92 of AHD Directorate,


Patna.

Ext 38/287-

One file No.18/93 of Finance Deptt. Govt of


Bihar, Patna.

Ext 38/288-

One file No. 5 06/4of Finance Deptt. Govt of


Bihar, Patna.

Ext 38/289-

One file No. 5 01/95 of Finance Deptt. Govt of


Bihar, Patna.

Ext 38/290-

One file No. 5 02/95 of 91-92 of Finance Dept.


Govt of Bihar, Patna.

Ext 38/291-

File no. 5 yks0ys0 la0 4@95 of finance dept. Govt of


Bihar, Patna.

Ext 38/292-

File no. 5 yks0ys0 la0 20@95 of finance dept. Govt of


Bihar, Patna.

163

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/293-

QkbZy ys[kkvksa ds lR;kiu ,oa ctV ls vf/kd [kpZ gksus ds laca/k


esa fok foHkkx dks Hksts x;s i=ksa dh lafpdkA

Ext 38/294-

File No. Budget -5 of year 1990-91 & 1991-92.

Ext 38/295-

File Budget- 5 of year 92-93, 93-94 & 94-95.

Ext 38/296-

File No.Try -4-91-92 copies issued, letters issued


for year 1991-92.

Ext 38/297-

File for keeping correspondence of AG Bihar,


Patna,
outstanding
treasury
A/C
correspondence in the Chief Secretary, Finance
Commission.

Ext 38/298-

File No. 69/93 of AHD Patna regarding asked


starred question No. 22 by Chhatrapati Shahi
Munda in Bihar Legislative Assembly.

Ext 38/299-

File No.15 P (2) 701/96 of AHD Patna regarding


asked starlit question No. 61.

Ext 38/300-

File No.15 P (2) 1023/95 of AHD Patna of


Nilambar Chaudhary regarding asked starlit
question No. 2.

Ext 38/301-

File No.15 P (2) 104/96 of AHD Patna regarding


asked starlit question No.1 of Uday Narayan
Ray.

Ext 38/302-

File No.15 P of AHD Patna regarding asked


starlit question No. 2. of Nilamber Chaudhary.

Ext 38/303-

File No.15 P (2) 306/95 of AHD Patna regarding


aske starlit question No. A7791 by Lalit Urao in
Lok Sabha. Ext 38/304- file No.15 P (2) 1010/95
of AHD Patna regarding asked starlit question
No. AH-2 of Sakuni Pd. Singh.

Ext 38/305-

File 117 oka l= eas fuyacj pkS/kjh ds rkjkafdr izu AH4 ls


lacaf/kr lafpdkA

Ext 38/306-

120 oka l= esa Jh ijesoj }kjk iwNk x;k rkjkafdr izu AH6
ls lacaf/kr lafpdkA

Ext 38/307-

Jh d`ikukFk ikBd] l0fo0i0 ,oa Jh k=q/ku izlkn flag] l0fo0i0


ls izkIr lwpuk ,oa mlij ljdkj dk oDrO; ls lacaf/kr lafpdkA

Ext 38/308-

File No. 137-61/91 of 91-92 of Finance Deptt.


sent of Bihar, Patna Hkkjrh; fjtoZ cSad ds dsUnzh; ys[kk
kk[kk esa lkeatu laca/kh kkjkak

Ext 38/309-

File No. 137-61/91 of 94-95 of Finance Deptt.


sent of Bihar, Patna Hkkjrh; fjtoZ cSad ds dsUnzh; ys[kk
kk[kk esa lkeatu laca/kh kkjkak

Ext 38/310-

File no. BT/93 of 1993-94 of Finance Deptt sent


of Bihar Patna Hkkjrh; fjtoZ cSad ds dsUnzh; ys[kk kk[kk esa
lkeatu laca/kh kkjkak

164

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/311-

Personal file of S.B. Sinha related to extension of


service for one year and payment details.

Ext 38/312 & 38/313- ek% {ks=h; fodkl vk;qDr jkaph ;ks0 01@13@90 SL3858 ,oa fcgkj ljdkj Ikkqikyu foHkkx kk[kk lfpoky;] jkaph
lafpdk la[;k 07@92&93 Ikkqikyu iz{ks= dh tutkfr;ksa
mi;kstuk {ks= ls lacaf/kr frfFk okZ 1991&92 esa izkIr fkdk;rksa
dh tkapA
Ext 38/314-

File related to Vigilance Bureau Investigation


File no. BS 23/94

Ext 38/315-

File related to AHD Deptt of Purchasing in 4 files


in which first file are noting part and other three
are correspondence part (Vigilance Case No.
034/90 dt. 09.08.90).

Ext 38/316-

iwoZ iznkZ XX/678 Relates to Vigilance Deptt. noting


of B.B. Diwedi file no. B.S. 38/92.

Est 38/317 to 38/330- 14 files related to Vidan Sabha and question


relates to AHD Deptt.
Ext 38/331 to 38/345- 15 files related to HkzVkpkj] xcu vkfn ds lEca/k esa of
AHD Deptt.

Ext 38/346-

File No. 3 PS (6) 1007/93 dkskkxkj ls fokh; jksd gVkus


ds lEca/k esaA

Ext 38/347-

File related to Tour of Ram Raj Ram, Director of


AHD sended to CBI.

Ext 38/348-

File regarding oppointment of Sri Ram Raj Ram


of Director AHD 1 LFkk0 1 136@89

Ext 38/349-

B.T.E. 106/93 khkZ 2403 Ikkqikyu foHkkx] xSj ;kstuk dk


iqjZfjf{kr reserved ctV izkDdyu 1993&94 ,oa 1994&95 ij
vuqeksnu izkfIr lEca/khA

Ext 38/350-

File No. B.S.G. 81/93 fcgkj ljdkj fok foHkkx ct;


kk[kk Vote of Account 1994-95.

Ext 38/351-

File No.M-4-56/93 of Finance Dept. ekg tuojh


1994 ds fy, dSl jsxqysku dh O;oLFkkA

Ext 38/352-

File M-4 11/94 ftldk fok; csrkj laokn la0 585 fnukad
08-02-94 }kjk yxkbZ x;h jksd ds ckotwn dkskkxkj ls jkfk
fudklh ds laca/k esaA

Ext 38/356-

File no. ch0,l0th0 02@95 fok foHkkx ctV kk[kk fokea=h }


kjk fo/kku lHkk@ifjkn dks fcgkj fofu;ksx fo/ks;d 1995 lEca/kh
lwpukA

Ext 38/357-

File no. M4-13/94 ekpZ 94 esa dSk jsxqysku dh O;oLFkkA

Ext 38/358-

File M-4-14/94 fok foHkkx& ekg ekpZ 94 esa fofHkUu enks ds


fok;ksa dks ikfjr djus ds fy, lkekU; fkfHkysdj.k dk izkLrkoA

Ext 38/359-

File la0 v0ik0 I-01/93 fok foHkkx ctV kk[kk & ways
and means advance.

165

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/360-

File no. M4-45/93 fok foHkkx fok; ekg vDVwcj 93 d


fy, Cash Regulation dh O;oLFkk ds laca/k esA

Ext 38/361-

File no. M4-50/93 fok foHkkx fok; ekg uoEcj 93 d


fy, Cash Regulation dh O;oLFkk ds laca/k esA

Ext 38/362-

File no. M4-25/94-25/95 okZ 1994&95 ds fy, ekfld


Cash Regulation dh O;oLFkk ds laca/k esA

Ext 38/363-

File no. M4-29/95 (Part I) okZ 1995&96 ds fy, ekfld


Cash Regulation dh O;oLFkk ds laca/k esA

Ext 38/364-

File no. BTI 106/94 related to non planning


budget of AHD Deptt.

Ext 38/365-

File no. S.R.F 45/95 khkZ 2403 izR;ki.kZ okZ 95&96


xSj ;kstukA

Ext 38/366-

File no. S.R.F 78/94 eq[; khkZ 2403 Ikkqikyu xSj ;kstuk
izR;ki.kZ okZ 94&95 ds laca/k esaA

Ext 38/367-

File no. S.R.F 77/95 eq[; khkZ 2403 Ikkqikyu ;kstuk


vUrxZr izR;ki.kZ okZ 94&95 ds laca/k esaA

Ext 38/368-

File no. S.R.F 10/93 eq[; khkZ 2403 Ikkqikyu izR;ki.kZ


okZ 93&94 ds laca/k esaA

Ext 38/369-

File no. BT 61/93 Reserve Bank, Nagpur ls izkIr


bfrksk Report of 95-96

Ext 38/370-

File v0ik0 08@95 RBI }kjk lk/kkj.kr foksk vFkkZzik; vfxze


dh Lohd`fr o mldk Hkqxrku rFkk Vstjh fcy ds ; fo;
lwpukA

Ext 38/371-

File B.T.E. 114/94 eq[; khkZ 2403 Ikkqikyu dsUnzh;


iz;ksftr ;kstuk ls lacaf/kr iquZfjf{kr 94&95 o vk;&O;;
izkDdyu 95&96

Ext 38/372-

File B.T.E. 113/94 eq[; khkZ 2403 Ikkqikyu ;kstuk gsrq


iquZfjf{kr 94&95 o vk;&O;; izkDdyu 95&96

Ext 38/373-

File B.S.T. 186/93 eq[; khkZ 2403 Ikkqikyu xSj


;kstuk ,oa ;kstuk ls vkdfLedrk fuf/k vfxze Lohd`frA

Ext 38/374-

6 di 2403 Ikkq0 xSj ;kstuk 91&92

Ext 38/375-

File B.T.E. 55/90 eq[; khkZ 2403 Ikkqikyu xSj ;kstuk ls


lacaf/kr 1990&91 dk iquZfjf{kr izkDdyu ,oa 1991&92 dk vk;
O;; izkDdyu

Ext 38/375A-

File related to list of notes and correspondence


of Treasury A/cc for the year 1983 (1992-93).

Ext 38/376-

File related to correspondence with State Govt.


authorities for the year 1994-96 vk;qDr ,oa lfpo
fok foHkkx] fcgkj] iVukA

Ext 38/377-

File related to correspondence with State Govt.


authorities for the year 1996-97.

Ext 38/378-

File B.T.E. 106/92 eq[; khkZ 2403 Ikkqikyu xSj ;kstuk


1992&93-

166

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/379-

File B.T.E. 125/91 xSj ;kstuk ctV 1992&93 lEca/kh ekxZ


nkZuA

Ext 38/380-

File B.T.E. 55/91 eq[; khkZ 2403 Ikkqikyu dsUnzh;


iz;ksftr ;kstuk vUrxZr 1991&92 dk iquZfjf{kr ,oa 1992&93 dk
vk; O;; izkDdyuA

Ext 38/381-

File B.T.E. 110/92 eq[; khkZ 2403 Ikkqikyu dsUnzh;


iz;ksftr ;kstuk vUrxZr 1992&93 dk iquZfjf{kr ,oa 1993&94 dk
vk; O;; izkDdyuA

Ext 38/382-

File B.T.E. 109/92 eq[; khkZ 2403 Ikkqikyu@4403 ;kstuk


vUrxZr 1992&93 dk iquZfjf{kr ,oa 1993&94 dk vk; O;;
izkDdyuA

Ext 38/383-

File B.T.E. 35/90 eq[; khkZ 2403 xSj ;kstuk 1991&92


dk iquZfjf{kr ,oa 1992&93 dk vk; O;; izkDdyuA

Ext 38/384-

File B.T.E. 55/89 eq[; khkZ Ikkqikyu ;kstuk 1989&90 dk


iquZfjf{kr ,oa 1990&91 dk vk; O;; izkDdyuA

Ext 38/385-

File B.T.E. 55/89 [k.M 2403& dsUnzh; iz;ksftr ;kstuk


vUrxZr 1988&89 dk iquZfjf{kr ,oa 1989&90 dk ctV izkDdyuA

Ext 38/386-

File B.T.E. 55/90 eq[; khkZ 2403 Ikkqikyu dsUnzh;


iz;ksftr ;kstuk vUrxZr 1990&91 dk iquZfjf{kr ,oa 1991&92 dk
vk; O;; izkDdyuA

Ext 38/387-

File B.T.E. 55/89 eq[; khkZ 2403 Ikkqikyu dsUnzh;


iz;ksftr ;kstuk vUrxZr 1989&90 dk iquZfjf{kr ,oa 1990&91 dk
vk; O;; izkDdyuA

Ext 38/388-

File B.T.E. 55/91 eq[; khkZ 2403 Ikkqikyu ;kstuk


1991&92 dk iquZfjf{kr ,oa 1992&93 dk ctV izkDdyuA

Ext 38/389-

File B.T.E. 113/93 eq[; khkZ 2403@4403 Ikkqikyu ;kstuk


dk iquZfjf{kr 1993&94 ,oa 1994&95 dk vk; O;; izkDdyuA

Ext 38/390-

File B.T.E. 114/93 eq[; khkZ 2403 Ikkqikyu dsUnzh;


iz;ksftr ;kstuk vUrxZr 1993&94 dk iquZfjf{kr ,oa 1994&95 dk
vk; O;; izkDdyuA

Ext 38/391-

File B.T.E. 164/90

Ext 38/392-

File eq[;ea=h dk ctV vfHkHkkk.kA

Ext 38/393-

File oh0,l0th0 4@92 1993&94 ctV miLFkkfir ds le; fok


ea=h dk Hkkk.kA

Ext 38/394-

File related Ministry & Finance Budget Division,


Govt. of India No. (2)(20)/B(S)/95, Bihar Budget
1995-96 Suppl. Grants 1994-95

Ext 38/395 to 38/397- Three file related to vote of Account of year


1992-93, 1995-96 and 1996-97 respectively fok
foHkkx] fcgkj ljdkjA
Ext 38/398-

File B.T.E. 55/89 2403 Ikkqikyu xSj ;kstuk ls lEcaf/kr


1989&90 dk iquZfjf{kr 1993&94 ,oa 1990&91 dk vk; O;;
izkDdyuA

167

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/399 to 38/401- Three file related to print to press of files of years
1995-96, 1992-93 eq[; khkZ 2403 Ikkq0 and 199596 respectively
Ext 38/402 to 38/404- Three file eq[; khkZ 2403 Ikkq0 okZ 1990-91, 1991-92
and 1992-93, 1993-94 rFkk 1994-95 dk izk:Ik
fofu;ksx ysus ls lEcaf/kr lwpukA
Ext 38/405 to 38/407- Three file Ikkq0 foHkkx ds fofHkUu khkZ ds vUrxZr 1992&93]
1991&92] 1990&91 esa izR;ki.kZ fd, x, vkdMs+ ls lEcaf/kr fok
foHkkx dh lafpdkA
Ext 38/408 -

File BCF 43/94 eq[; khkZ 2403 Ikkq0 ;kstuk ds fy,


fcgkj vkdfLedrk fuf/k ls vfxze Ikkq0 ds fy, 1994&95A

Ext 38/409 -

File BSG 15/95 yks0ys0l0 dh gksus okyh cSBd fnukad 0601-1996

Ext 38/410 to 38/418 - Nine files related to cash regulations


Ext 38/419-

File No. A.S.G. 2/94

Ext 38/420 -

dks0ys0bZ0 65@93 Jh lqkhy dqekj eksnh l0fo0l0 vkxkeh


vf/kosku esa 19@9@93 dks iwNs tkus okyh vYilwfpr izuA

Ext 38/421 to 38/423 - Three files of Finance Deptt


Ext 38/424 to 38/425 -

Two
files
no.
2M/07/66/93
and
2/M/40/20/95 related to Finance Deptt. Ikkqikyu
foHkkx ls lacaf/kr izu iwNs x;s gSA

Ext 38/426-

One file no. B.S.G. 81/91 fok ea=h }kjk fo/kkulHkk


ifjkn dks fofu;ksx fo/ks;d 1991 lEca/kh lwpukA

Ext 38/427-

One file no. B.S.G. 02/93 of fcgkj ljdkj ctV kk[kkA

Ext 38/428 to 38/430- Three files nos. respectively 5 yks0 l0 02@89] 5 yks0
l0 01@90 ,oa 5 yks0 l0 13@96
Ext 38/431 to 38/432- Files nos. 5PAC-02/07 and 5 yks0 l0 06@92
Ext 38/433-

Files no. dks0 ,oa ys0 funskky; fok dks0ys0fo0 103@93

Ext 38/434-

Files 2403 Ikkq0 dsUnzh; ;kstukxr ;kstuk 1995&96

Ext 38/435-

Files no. dks0ys0fo0 05@94

Ext 38/436-

Files no. dks0ys0fo0 21@94 part d

Ext 38/437-

Files no. 4-01/92 fo0 foHkkx izkk[kk&4

Ext 38/438-

Files no. 5 yks0ys0l0 01@89

Ext 38/440-

Files no. 5 va vk0d0 07@96 Ikkq0fo0 ds ys[kk ijh{kk


izfrosnu civil 94&95 esa lfEefyr djus ds fy, izk:Ik lafpdkA

Ext 38/441-

Files no. B.T. 81/88 vFkksZik; kk[kk&1

Ext 38/442-

fo0fo0 ctV kk[kk ds vFkksZik; ds nSfud ksk ls lEcaf/kr 01


tuojh 1989 ls 28 flrEcj 1996 rdA

Ext 38/443-

File 3 P.S. (i) 1010/93 Ikkq0 fpfdRlkFkZ nokvksa vkfn dh


fufonk;saA

168

Part II - Synopsis of Oral & Documentary Evidence


Ext 38/444 to 38/463- 20 file of Bihar Vidhan Sabha.
Ext 38/464-

File of O-Max G-18 MIDC Area AMBAD, Nasik.

Ext 38/465-

File of AG Office No. ECPA-1 related with


transportation of AHD.

Ext 38/466-

lafpdk la[;k v0l0 dkskkax 01@89 MkW0 jke jkt jke dh


fu;qfDr ls lacaf/krS

Ext 38/467-

lafpdk la[;k A.H. Con.(2)/0107/79 MkW jke jkt jke] xgu


Ikqk fodkl iz[k.M] cjkSuh ds fo:) fkdk;r ls lacaf/krA

Ext 38/468-

lafpdk la[;k A.H. Con.(2)/0127/79 MkW d`.k eksgu izlkn]


jf{kr Ikkq fpfdRlk inkf/kdkjh ds fo:) fkdk;r ls lacaf/krA

Ext 38/469-

lafpdk la[;k 2-B.T.(2) 2014/95 rkj laokn egkys[kkdkj]


ghuw] jkaph 1748 fcgkj jkaph ls izkIr gksus ds Ipkr Ikkqikyu
funskky; dh ctV kk[kk }kjk la/kkfjrA

Ext 38/470-

lafpdk la[;k 15 ih01 401@93 nwrh ikgu lnL; fcgkj


fo/kkulHkk ls izkIr fuosnu la[;k 1480@92 ds lEca/k esaA

Ext 38/471-

lafpdk la[;k 9 ys01 124@96 ojh; mi egkys[kkdkj] fcgkj ds


v)Zljdkjh i=kad 217 fnukad 06-08-96 ds dk;kZUo;u ls lEcaf/kr
,oa iqyhl v/kh{kd lh0ch0vkbZ0] iVuk ds i=kad 1100 fnukad 1209-96 }kjk lfpo] Ikkqikyu ls dqN i=ks dh lwpuk ekaxh x;h gSA

Ext 38/472-

File related to District Treasury Officer, West


Singhbhum, Chaibasa.

Ext 39 to 39/3-

Four dispatch register of AHD Deptt. Govt of


Bihar, Patna of the year 1994-95.

Ext 39/4 to 39/5-

okZ 1994&95 dks vkoaVu gsrq Hksts x;s i=ksa ls lacaf/kr nks
jftLVjA

Ext 40-

List of file signed by Sri Phul Jha.

Ext 40/1 to 40/5-

Five receiving receipt dt. 26.07.95 granted by


Phul Jha containing in file ext 38/35.

Ext 40/6 to 40/7-

Receiving receipt dt.


granted by Phul Jha.

Ext 41-

Copy of Budget estimate of the Year 1990-91


signed by Sri Ram Raj Ram.

Ext 41/1-

Copy of Budget estimate of the Year 1991-92


signed by Sri Ram Raj Ram.

Ext 41/2-

Copy of Budget estimate of the Year 1992-93


signed by Sri Ram Raj Ram.

Ext 41/3-

Copy of Budget estimate of the Year 1993-94


signed by Sri Ram Raj Ram & B.B. Pd.

Ext 41/4-

Copy of Budget estimate of the Year 1994-95


signed by Sri Ram Raj Ram.

169

08.06.93

&

17.05.94

Part II - Synopsis of Oral & Documentary Evidence


Ext 42 to 42/63-

64 paid voucher of AHD, Chaibasa relating to


District Treasury, Chaibasa.

Ext 42/64 to 42/78-

15 Treasury vouchers of AHD, Chaibasa.

Ext 42/79 to 42/142-

64 Treasury vouchers of AHD, Chaibasa.

Ext 42/143 to 42/148-

6 Treasury contingent paid voucher of AHD,


Chaibasa.

Ext 42/149 to 42/164-

16 Treasury contingent paid vouchers of AHD,


Chaibasa.

Ext 42/165 to 42/185-

21 Treasury contingent paid vouchers of AHD,


Chaibasa.

Ext 42/186 to 42/201- 16 Treasury contingent paid vouchers of AHD,


Chaibasa.
Ext 42/202 to 42/232- 31 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/233 to42/273- 41 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/274 to 42/291- 18 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/292 to 42/302- 11 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/303 to 42/312- 10 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/313 to 42/324- 12 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/325 to 42/334- 10 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/335 to 42/421- 87 Treasury contingent paid vouchers of AHD,
Chaibasa.
Ext 42/422-

One Treasury contingent paid vouchers of AHD,


Chaibasa.

Ext 43-

Advice list of Chaibasa Treasury send to the


Bank.

Ext 43/1-

Payment schedule

Ext 43/2-

Treasury cash book of Chaibasa


01.04.93 to 28.02.95

Ext 43/3-

Sending Copy of payment of list to A.G dt. from


01.04.94 to 03.03.95

Ext 43/4-

Payment schedule of dt. from 11.12.93 to


10.04.95 in 13 sheets.

170

dt. from

Part II - Synopsis of Oral & Documentary Evidence


Ext 43/5-

Contingency bill of Treasury advice list received


by DAHO Chaibasa.

Ext 43/6 to 43/10-

Payment list of District Treasury, Chaibasa from


dt. 01.04.94 to 31.12.94.

Ext 43/11-

The Description of drawing amount of DAHO,


Chaibasa on March, 1993.

Ext 43/12-

The comment of Silas Tirkey on file dt. 07.06.98.

Ext 43/13-

The bill of all Deptt. in file in which 4 bill of


AHD.

Ext 44-

Full FIR both appendix 1 & 2

Ext 44/1-

Carbon copy of FIR.

Ext 45 to 45/47-

48 Guard file.

Ext 45/48 to 45/96-

49 Guard file.

Ext 45/97 to 45/125-

29 Guard file.

Ext 45/126 to 45/136- 11 Guard file.


Ext 45/137 to 45/140- 4 Guard file.
Ext 45/141-

Memerandum on the guard file.

Ext 46 to 46/8-

9 contingent register of 1994-95 of DAHO,


Chaibasa.

Ext 47 to 47/4-

5 Stock register of 1994-95 of DAHO, Chaibasa.

Ext 47/5 to 47/7-

3 Stock register related 1994-95 of DAHO,


Chaibasa.

Ext 47/8 to 47/9-

2 Stock register related 1994-95 of DAHO,


Chaibasa.

Ext 47/10-

Certisfied Xerox copy of R.G.I stock register in


45 sheets.

Ext 47/11-

Xerox certified copy of extract of RBI register.

Ext 47/12-

Stock Register of Mastrin Pharmaceuticals.

Ext 47/13 to 47/18-

6 R.G.I register from April, 91 to March, 97.

Ext 47/19-

Stock register of TVO Nimdih Block of year


1994-95.

Ext 47/20 to 47/21-

Two stock register of year1992-1994 & 1995-96.

Ext 47/22-

Stock register of medicine of BAHO Office of


Chandil Block.

Ext 47/23

Stock register of medicine of BAHO Office Sunua


Block of year 1994-95.

Ext 47/24-

Stock register of Veterinary Dispensary Cathbadi


of the year 1994-96.

171

Part II - Synopsis of Oral & Documentary Evidence


Ext 47/25-

Treatment register of Berkala


Hospital from June 94 to April 95.

Ext 47/26-

Ikkq izlo iz{ks=] ljk;dsyk dk okZ 1994&95 dk ljlks rsy ls


lacaf/kr iwjd iathA

Ext 47/27-

Daily cattle feed register of cattle breeding field


from 01.04.94 to 31.08.94

Ext 47/28-

Daily cattle feed register of cattle breeding field


from 26.05.94 to 06.06.94.

Ext 47/29-

Cattle feed register relating Chokar of Cattle


Breeding Field, Saraikela.

Ext 47/30 to 47/31-

okZ 1994&95 dk [kYyh izkfIr ,oa [kpkZ dk nks iathA

Ext 47/32-

Daily cattle feed register of Chokar of year 199495.

Ext 47/33-

Daily cattle feed register of Maize year 1994-95.

Ext 47/34 to 47/35-

Two Register handwritten by Dr. Dubraj Dorai.

Ext 47/36-

One Register handwritten by Dr. Dubraj Dorai.

Ext 47/37-

Treatment register of Veterinary Hospital of


Novakundi block from September 94 to March,
95.

Ext 47/38-

Treatment register of Veterinary Hospital of


Sukhani block from 01.01.94 to 31.03.95.

Ext 47/39-

Stock register of medicine of BAHO Office


Golkera Block of year 1994-95.

Ext 47/40 to 47/41-

Two RCI register of M/S Arfel Medichem of the


year 1993-94 & 1994-95.

Ext 47/40(A)-

Stock register of Rajshree Agency for the period


01.06.95 to 12.02.97.

Ext 47/41(A)-

In coming register of Rajshree Agency of Sahara


Airlines.

Ext 48-

Register of dated from 19.01.93 to 27.02.95 of


DAHO, Chaibasa.

Ext 49-

Application related of measurement.

Ext 49/1-

Forwarding letter of measurement report.

Ext 49/2-

Measurement report.

Ext 49/3-

Forwarding letter of measurement report.

Ext 50-

Map of Chaibasa

Ext 50/1-

Forwarding letter of Map.

Ext 51-

The statement u/s 164 Cr.PC


Chandak by Anjani Kr. Verma.

Ext 51/1-

Veterinary

of

Dipesh

The statement u/s 164 Cr.PC of Brij Kishore by


Servjeet.

172

Part II - Synopsis of Oral & Documentary Evidence


Ext 51/2 to 51/22-

21 Statement u/s 164 Cr.PC by J.M Ravindra


Nath Tiwaris written.

Ext 51/23-

Statemnet u/s 164 Cr.PC recorded by Tejas


Mukherjee.

Ext 51/24 to 51/36-

13 statements recorded u/s 164 Cr. PC.

Ext 51/37 to 51/39-

3 statement u/s 164 Cr. PC recorded by Raj


Kishore Singh the then J.J 1st Class, Dhanbad.

Ext 52-

Agreement between Treatment there product


and Little Oak Pharma.

Ext 53-

Treatment the prodvet year 1991-92, central


excise sat pan.

Ext 53/1-

Central excise gate pen of treatment hence


product of two year 1992-93.

Ext 53/2-

Central excise gate pen of treatment hence


product of two year 1993-94.

Ext 53/3-

Central excise gate pen of treatment hence


product of two year 1994-95.

Ext 54 & 54/1-

Two sale invoice in favour of Bhagat & Co. & AB


Sales.

Ext 55 to 55/2-

3 Trade price cost signed by A.K. Chaudhary.

Ext 56-

RT-12 form of 60 cases in 87 sheets signed by


A.B. Shah.

Ext 56/2-

Excise registration certificate No. 32/92 of M/S


Angel Medichem India Pvt. Ltd.

Ext 56/3 to 56/5-

3 R-12 return of Central Excise of M/S Angel


Medichem India Pvt. Ltd.

Ext 57 to 57/4-

Carbon copy of received list of medicine.

Ext 58-

Specimen signature of Braj Bhushan Pd. Dt.


04.11.96.

Ext 58/1-

Specimen signature of Braj Bhushan Pd. Dt.


05.11.96.

Ext 58/2-

Specimen signature of Tripurari Mohan Pd.

Ext 58/3 to 58/5-

Specimen signature of Tripurari Mohan Pd. Dt.


17.07.96

Ext 58/6-

Specimen
22.07.96.

Ext 58/7-

Specimen signature of C.S. Dubey.

Ext 58/8-

Specimen signature of Rajendra Kumar Harit dt.


13.12.96

Ext 58/9-

Specimen
27.08.96.

signature of

signature

173

of

Ajay Kr. Sinha

Rajesh

Verma

dt.

dt.

Part II - Synopsis of Oral & Documentary Evidence


Ext 58/10-

Specimen signature of Gaya Pd. Tripathi dt.


24.07.96

Ext 58/11-

Specimen signature of Sri Mahendra Pd. dt.


31.08.96.

Ext 58/12-

Specimen signature & writing of Shalesh Pd.


Singh dt. 01.09.96.

Ext 58/13-

Specimen signature of Vimal Kr. Agraval dt.


13.12.96.

Ext 58/14-

Specimen
01.08.96.

signature

Ext 58/15-

Specimen
12.08.96.

signature

Ext 58/16-

Specimen signature of Brijnandan Sharma dt.


17.07.96.

Ext 58/17 & 58/18-

Specimen signature of Shailesh Pd. Singh & Dr.


Krishna Mohan Prasad.

Ext 58/19 & 58/20-

Specimen signature of Mukesh Kr. Srivastava in


3 sheets & Harish Kr. in 12 sheets.

Ext 58/21-

Specimen signature of Md. Sayeed in 9 sheets.

Ext 58/22-

Certified copy of specimen signature of Vijay Kr.


Malik.

Ext 58/23-

Specimen signature of Md. Tauheed in six


sheets.

Ext 58/24-

Specimen signature of Duberaj Dorai.

Ext 58/25 to 58/28-

Specimen signature of P.C. Kundu, Harish


Khandelwal, Sanjay Sinha & Arjun Sharma.

Ext 58/29 to 58/30-

Specimen signature of Satyendra Kr. Mehara &


Ravindra Kr. Mehra.

Ext 58/31-

Specimen signature of Brij Kishore Agarwal.

Ext 58/32-

Specimen signature of
Kumar Kundan 6 sheets.

Ext 58/33-

Specimen signature of Ravi Kumar Sinha, 7


sheets.

Ext 58/34-

Specimen signature of Shiv Kumar.

Ext 58/35-

Specimen signature of Sunil Gandhi.

Ext 58/36-

Specimen signature of Silas Tirkey.

Ext 58/37-

Specimen signature of Saraswati Chandra.

Ext 58/38-

Specimen signature of Shyam Bihari Sinha.

174

of
of

Ajit

Kr.

Kirti

Verma

dt.

Narayan

dt.

accused

Mahendra

Part II - Synopsis of Oral & Documentary Evidence


Ext 58/39-

Specimen signature of Ram Awter Sharma.

Ext 58/40-

Specimen signature of Kishore Kumar.

Ext 58/41-

Specimen signature of S.K. Vasudev.

Ext 58/42-

Specimen signature of Rajendra Kr. Harit.

Ext 58/43-

Specimen signature of Anil Kr. Sinha.

Ext 58/44-

Specimen signature of Anil Kumar.

Ext 58/45-

Specimen signature of Aditi Jordar.

Ext 59-

Memo No 3/F-02/88 (part-1) 1600 fired Patna


dt. 01.04.91 of Govt. of Bihar, Finance Deptt. of
Patna.

Ext 59/1-

Certified copy of resolution xo0 18@92@625@ iVuk


&15 fnukad 20-04-93 fcgkj ljdkj ds lkafLFkd fok ,oa dk;Ze
dk;kZUo;u foHkkx dkA

Ext 59/2-

Notification No. 3697 dt. 25.03.97 of AHD Deptt.


Govt of Bihar, Patna.

Ext 60-

Carbon copy of list of registered letter.

Ext 60/1-

Carbon copy of list of registered post dt.


16.11.94

Ext 60/2-

Carbon copy of list of registered Post dt.


06.06.95.

Ext 61-

Informed
27.05.92.

Ext 62-

Application for remittance in foreign currency dt.


06.12.94 of Dipesh Chandak.

Ext 62/1 to 62/9-

9 Application for remittance in foreign currency


for Ravi Sinha, P.K. Sahay, S.N. Sinha, P.S.
Dayal, S.K. Singh, Roma Sinha, Alok Kr. Sinha
& S.B. Sinha.

Ext 63-

Computer printout of SPD details of Telephone


No. 501500 from 16.07.93 to 15.05.96.

Ext 63/1-

Print out of Subscriber card of Telephone No.


307832.

Ext 63/2 to 63/5-

Copy of computer printout of Subscriber cards


of Telephone No. 306505, 502555, 205907,
502555.

Ext 63/6-

Copy of computer printout of subscriber cards of


Telephone No. 501500.

Ext 64-

Particular of payment of Telephone No. 501435


& 501500.

Ext 64/1-

Particular of payment Telephone No. 501035 &


501500.

application

175

of

B.B.

Diwedi

dt.

Part II - Synopsis of Oral & Documentary Evidence


Ext 65-

Original subscriber
501435.

card

of

Telephone

No.

Ext 66-

Daily caller tune list.

Ext 67 to 67/9-

10 counter foil of Telephone bill of Telephone No.


501435.

Ext 68-

Details of original counterfoil of pass bill.

Ext 69-

Queries slip of R.K Chaudhary AAO for DAHO,


Chaibasa.

Ext 69/1-

Queries slip of R.K Chaudhary AAO for DAHO,


Chaibasa.

Ext 70-

CAG report for year ends 31.03.95.

Ext 70/1-

CAG report Vol. 2 of Govt of Bihar Patna dt.


31.03.96.

Ext 71 to 71/118-

119 carbon copy of Air Ticket.

Ext 71/119 to 71/275-

Carbon copies of Air Ticket issued through


Patliputra Travel Agency.

Ext 71/276-

Office copy of Air ticket of Sahara Airline issued


through Rajshree Tour Agency, Patna.

Ext 71/277 to 71/280-

Office copy of Air ticket of Sahara Airline issued


through Rajshree Tour Agency, Patna.

Ext 71/281 to 71/283- Three Office copy of Air ticket of Sahara Airline
issued through Rajshree Tour Agency, Patna.
Ext 71/284 to 71/294- 11 Air ticket of Sahara Airline issued through
Rajshree Tour Agency, Patna.
Ext 71/295 to 71/297- Three Air ticket of Sahara Airline issued through
Rajshree Tour Agency, Patna.
Ext 71/298-

One Air ticket of Sahara Airline issued through


Rajshree Tour Agency, Patna.

Ext 72 to 72/1-

File 64 & 65 of ledger of Sri S. P. Travel Agency.

Ext 73 to 73/2-

3 Register of Sanghmitra Travel.

Ext 74-

Dues register of Sanghmitra Travels.

Ext 75 to 75/12-

13 bill book of Sanghmitra Travels containing


carbon copies of Bills.

Ext 76-

Search list dt. 17.09.96.

Ext 76/1-

Search cum seizure list dt. 17.09.96.

Ext 76/2-

Search cum seizure list dt. 17.09.96 in the


house of Sajal Chakravarty.

176

Part II - Synopsis of Oral & Documentary Evidence


Ext 76/3-

Search list dt. 24.09.96 regarding searching the


house of Rajo Singh.

Ext 76/4-

Search list dt. 11.09.96 .

Ext 76/5-

Search list dt. 10.06.97 of CBI SPE Patna


searched the K. Anumugam, I.A.S, Secretary,
Labour, Employment of Training, Bihar, Patna.

Ext 76/6-

Search list dt. 10.06.97 made by CBI SPE Patna


searched of office premises of K. Anumugam,
I.A.S, Secretary, Labour, Employment of
Training, Bihar, Patna.

Ext 76/7-

Search list of CBI, SPE, Dhanbad, dt. 14.01.97


and search of Factory cum Office Pvt. Ltd., G-18,
MIDC, AMBAD, Nasick-422010 (Maharastra).

Ext 77-

Application form of Telephone installation to


Ravikant Mehta.

Ext 77/1-

Application for disconnection of telephone.

Ext 78-

Passenger coupon for air travelling.

Ext 79-

Bank draft of Indian Bank 364558 dt. 02.09.95


of 2,00,000/- in favour of Ranjan Kr.

Ext 79/1 to 79/4-

Four Bank Draft of Oriental Bank of Commerce


issued to Abhisekh Kumar and Mukesh Kumar.

Ext 80 to 80/9-

10 cheques of Oriental Bank of Commerce


issued by Badri Narayan & Co.

Ext 80/10 to 80/12-

3 cheques of Oriental Bank of Commerce issued


by Dipesh Chandak & Badri Narayan & Co.

Ext 80/13 to 80/15-

3 cheques of Oriental Bank of Commerce issued


by Dipesh Chandak & Badri Narayan & Co.

Ext 80/16 to 80/22

Cheque of Oriental Bank of Commerce, Park


Street Branch, Chief Manager for Shri Badri
Narayan & Co.

Ext 81 to 81/11-

12 pay in slip of Oriental Bank of Commerce by


which amount deposited in A/C No. 1836 of
Badri Narayan & Co.

Ext 81/12 to 81/27-

16 pay in slip of Oriental Bank of Commerce by


which amount deposited in A/C No. 1836 of
Badri Narayan &Co.

Ext 81/28 to 81/33-

6 pay in slip of Oriental Bank of Commerce by


which amount deposited in A/C No. 1836 of
Badri Narayan &Co.

Ext 82-

Bank opening form of M/S Narayan in Oriental


Bank of Commerce, P.S, Calcutta.

Ext 82/1-

A/C opening form of A/C No. 6192 of Shyam


Bihari Sinha in OBC Bank.

177

Part II - Synopsis of Oral & Documentary Evidence


Ext 82/2 to 82/4-

3 A/C opening forms of A/C No. 6193, 6194,


6195 in the name of Ravi Sinha, Sachidanand
Sinha, Prakash Sahay respectively with OBC
Bank.

Ext 82/5-

A/C opening form of A/C No. 2562 of Alok Kr.


Sinha in OBC Bank.

Ext 82/6-

A/C opening form of A/C No. 2970 of T.


Construction in OBC Bank.

Ext 83-

Specimen signature card of open A/C of Narang


Distributors in Oriental Bank Of Commerce.

Ext 83/1-

Specimen signature card of Ram. S. Sahay with


A/C of Narang Distributer Pvt. Ltd.

Ext 83/2-

Specimen signature card of A/C No. 2970 with


Oriental Bank of Commerce.

Ext 83/3-

Specimen signature card of A/C No. 2970 with


Oriental Bank of Commerce.

Ext 83/4-

Specimen signature card of A/C No. 2973 with


Oriental Bank of Commerce.

Ext 83/5-

Specimen signature card of A/C No. 2973 with


Oriental Bank of Commerce.

Ext 83/6 to 83/7-

Two specimen signature card of A/C No. 6194 &


6195 with Oriental Bank of Commerce.

Ext 84-

Pages relating to purchases of Car No.


WB/02/Temp 5/400 as the name of Veena Jha.

Ext 85-

Petition dt. 30.06.98 filed by Dr. Shashi Kumar


Singh before Spl. Judge CBI, Dhanbad.

Ext 86-

Sanction order dtd. 17.06.97 to prosecution


against Shri Vidya Sagar Nishad and Bhola Ram
Toofani.

Ext 86/1-

Sanction order dtd. 17.06.97 to prosecution


against Shri Sajal Chakravarty, Mahesh Pd., K.
Armugam, Beck Julius.

Ext 86/2-

Sanction order for prosecution against Phul


Chand Singh.

Ext 86/3-

Sanction order dtd. 17.06.97 to prosecution


against Shri S. Tirkey, Dr. Dubey, Dr. Ram Raj
Ram, Sr. S.P. Tripathy & Dr. Arjun Sharma.

Ext 86/4-

Sanction order dtd. 17.06.97 to prosecution


against Shri Lalu Prasad Yadav.

Ext 86/5-

Sanction order dtd. 17.06.97 to prosecution


against Shri Jagarnath Mishra.

178

Part II - Synopsis of Oral & Documentary Evidence


Ext 86/6-

Sanction order No. 107/10/97-ABD-1 dtd.


17.07.98 against Sajal Chakarvarty in six pages.

Ext 86/7-

Sanction order No. 107/10-97 ABD -1 dtd.


11.01.99 against Mahesh Prasad.

Ext 86/8-

Sanction order No. 107/10-97 AVD -1 dtd.


10.07.97 against K. Arumngan and Beck Julius.

Ext 86/9-

Sanction order F. No. 30013/ 1/97-1d-1 dt.


10.07.97.

Ext 87-

Appropriation A/C of AHD of 1990-91

Ext 87/1-

Appropriation A/C of AHD of 1991-92 of A.G


Bihar.

Ext 87/2-

Appropriation A/C of AHD of 1991-92 of Govt. of


Bihar.

Ext 87/3-

Appropriation A/C of AHD of 1992-93 of AG


Bihar.

Ext 87/4-

Appropriation A/C of AHD of 1992-93 of AG


Bihar.

Ext 87/5-

Appropriation A/C of AHD of 1993-94.

Ext 87/6-

Appropriation A/C of AHD of 1993-94

Ext 87/7-

Appropriation A/C of AHD of 19934-95.

Ext 87/8-

Appropriation A/C of Govt. of Bihar Patna of


1994- 95.

Ext 88-

Certified copy of report of seized in the


forwarding letter No. DXC-144/96 3320, dt.
31.10.96.

Ext 88/1-

Certified copy of report of seized in the


forwarding letter No. DXC-144/96 3653 Dt.
06.12.95.

Ext 88/2-

Certified copy of report of SEQD with forwarding


letter No. DXC-144/96 223 Dt. 21.01.97.

Ext 88/3-

Certified copy of report of seized in the


forwarding letter No. DXC-144/96 1073 Dt.
28.04.98.

Ext 88/4-

Certified copy of report of SEQD with forwarding


letter No. DXC-144/96 127 Dt. 31.12.98.

Ext 88/5-

Certified copy of report of SEQD with forwarding


letter No. DXC-144/96 1337 Dt. 31.05.1999.

Ext 89-

Third final letter of Bihar Legislative Assembly.

Ext 89/1 to 89/2-

Govt. of Bihar Finance Deptt. forecast of


Financial resources for the five year plan 1992-

179

Part II - Synopsis of Oral & Documentary Evidence


97 and annual plan for 1992-93, 1994-95 and
1996-97 respectively.
Ext 90-

Memorandum dt. 04.09.06.

Ext 90/1-

Memorandum.

Ext 91-

Certified copy of report of SEQD with forwarding


letter No. DXC-144/96 1337 Dt. 31.05.1999.

Ext 91/1-

Certified copy of admission form of Dhanu, D/o


Lalu Prasad of Bishop Westcott, Girls School,
Ranchi.

Ext 91/2-

Certified copy of admission form of Ragani, D/o


Lalu Prasad of Bishop Westcott, Girls School,
Ranchi.

Ext 91/3-

Certified copy of admission form of Rohini


Acharya D/o- Lalu
Prasad
of
Bishop
Westcott Girls School, Ranchi.

Ext 91/4 & 91/5-Two Certified copy of admission form of Chanda, D/o
Lalu Prasad of Bishop Westcott Girls School,
Ranchi.
Ext 92 to 92/1

Buffsheet dt. 13.06.94 and 16.06.94 respectively


written by Bacchu Pd. To Director AHD.

Ext 93-

FIR of Vigilance Spl. case No. 56/90.

Ext 94-

Chargesheet of Spl case N0 56/90.

Ext 95 to 95/2-

Original black & white positive photo of Lalu Pd.


Yadav, Md. Sayeed, R. Kidwai, D.N. Kashaypap,
Uday Shankar Jha, K.M. Pd.

Ext 95/3-

Negative photos of AHD officers.

Ext 95/4-

Witten on cover page on the occasion of


celebrating New year by AHD officers & others.

Ext 95/5 to 95/7-

Signature of Mahadeo Sen photographer in three


original photo.

Ext 96-

Production memo produces by Sri Mahadev Sen


owner of SEN STUDIO Purulia Road Ranchi
Photo Journalist.

Ext 96(A)-

Application for membership of Central Card of


Sajal Chakarborty.

Ext 96/1-

Statement of account of central card of Sajal


Chakarvarty.

Ext 97 & 97/1-

Job card of Judeca & Company.

Ext 98 to 98/12-

Complain register of Vigilance Deptt. from year


01.08.89 to 1995/96. Total 13 register.

180

Part II - Synopsis of Oral & Documentary Evidence


Ext 99 to 99/16-

Complain filed in the year 1990.

Ext99/17 to 99/33-

Complain case filed in the year 1991.

Ext 99/34 to 99/40-

Complain case filed in the year 1992.

Ext 99/41 to 99/61-

Complain case filed in the year 1992.

Ext 99/62 to 99/91-

Thirty complain petition against AHD Deptt of


the year 1993.

Ext 99/92 to 99/112-

21 complain petition of year 1994.

Ext99/113 to 99/122- 10 complain petition of year 1995.


Ext 99/123 to 99/127- Five complain petition of year 1996.
Ext 99/128 to 99/166- 39 files related to case of AHD.
Ext 99/167 to 99/171- 5 lafpdk fuxjkuh foHkkx] iVuk ds Ikkqikyu inkf/kdkjh ds
LoPNrk izfrosnu izeksku ls lacaf/kr
Ext 99/172-

fuxjkuh foHkkx dk fofHkUu yksd lsodks ls lacaf/kr LoPNrk izek.k


i= Hkstus ds fu;eksa ls lacaf/kr funsZk.

Ext 99/173-

ifjokn i= 6@96 Ikkqikyu foHkkx esa oxZ 3 ,oa 4 ds inks ij


fofHkUu deZpkfj;ksa dh voS/k fu;qfDr ds laca/k esaA

Ext 99/174-

MkW0 vfu:) izlkn ds /kka/kyh ls lacaf/kr lfpo] Ikkqikyu foHkkx]


iVuk dk ifjokn i=A

Ext 100-

Registration book of Ambassador.

Ext 100/1-

Tax token of above ambassador.

Ext 100/2 & 100/3-

Form No. 29 & 30 respectively.

Ext 100/4-

Affidavit of Naresh Kr. Jain.

Ext 101-

File movement register


16.12.92 to 30.10.93.

Ext 101/1-

File movement register of AHD issued register of


year 02.01.95 to 30.12.95.

Ext 101/2-

Letter Receiving Register of AHD period from


27.06.95 to 01.12.95.

Ext 101/3-

File of AHD Deptt. which intimation No. 116/90.

Ext 101/4-

In above Register dt. 12.11.90 on entry No.


7172.

Ext 102-

Inventory during the course of search of


residential of K. Anumugam, I.A.S, Secretary,
Labour, Employment of Training, Bihar, Patna.

Ext 103-

Passenger manifest of Sahara India Airlines.

Ext 103/1-

Flight handling report of Sahara India, Airlines.

Ext 103/2-

Special
handling
form
for
VIP/CSP/BHCR/JNM/ PETS of Sahara India
Airlines.

181

of

AHD

Secretary

Part II - Synopsis of Oral & Documentary Evidence


Ext 103/3-

Passenger manifest of Sahare India Airlines.

Ext 103/4-

Passenger manifest of AIR India /Singapore


Airline Ltd.

Ext 104-

Document of Delhi Sale Tax related of Semax


Cryogenics.

Ext 105 to 105/5-

Six copy of budget lecturer year of 90-91, 91-92,


93-94, 94-95 & 96-97.

Ext 106 to 106/5-

Six register certified photocopy of sales register


of M/S India Travels International.

Ext 106/6 to 106/14-

Nine Sales Register of Patliputra Travels.

Ext 107-

Personal Search memo. Dt. 17.07.96.

Ext 108-

Petition filed by Rabri Devi u/s 273 A of Income


Tax (Xerox copy).

Ext 108/1-

Income Tax return on filed by Rabri Devi.

Ext 108/2-

Appraisal report of Income Tax Deptt. Seized


from Md. Sayeed Groups.

Ext 108/3-

Income Tax Deptt. Calcutta report related to


Medivet.

Ext 108/4-

The list of seized jewellery & others of Manorma


Pd. Ashok Nagar House.

Ext 108/5-

Search of K.M. Prasads House, Ashok Nagar.


Dt. 18.09.93.

Ext 108/6-

Related to baggage search of R. Kumari at


Ranchi Airport dt. 01.02.93.

Ext 108/7-

Realated to baggage search of Dr. K.M. Prasad


dt. 17.02.93.

Ext 108/8-

Realated to baggage search of R.K. Singh, E2


Ashok Kumar, Ranchi.

Ext 108/9-

Seized of Bank A/C of Sanjay Sinha at Hinoo,


Ranchi.

Ext 109 to 109/1-

Counter file of Draft application form in name of


Ranjan Kumar Rahul.

Ext 110-

Memorandum.

Ext 111-

Scrutiny Report.

Ext 112-

Circular of RBI to all authorized dealers in


Foreign Exchange.

Ext 113-

Ordinance certified photocopy.

Ext 114-

Letter no. 8797 of Vigilance Deptt. dt. 01.12.90


of Bihar Govt.

182

Part II - Synopsis of Oral & Documentary Evidence


DFEENCE
Ext A & A/1-

Endorsement in bottom of Ext 19/14 &


19/21 which was written by Kamal
Chaudhary.

Ext B-

Xerox copy of note dt. 19.12.94 prepared


by Ajay Kr. Jain.

Ext C-

Carbon copy of seizure report.

Ext D-

The handwritten signed & remarks of


Shankar Pd. On xerox copy of pages 4(T) of
the file of Finance Deptt. section-5 & file
No. 5, PAC-6/96

Ext D/1-

The remarks of above file pages 6 (T)

Ext D/2-

The remarks of above file pages 7(T)

Ext D/3-

The remarks of above file pages 10(T)

Ext D/4-

The remarks of Finance Commissioner on


Xerox copy of the (Section) F-R (10) 4/92
dt. 24.5.94 to 25.5.94.

Ext D/5 to The remarks on the file 24-25/94 relating


D/10Cash Plan regulation year 1994-95.
Ext D/11 to The remarks of Finance Deptt. on file 24D/1425/95.
Ext D/15-

The meeting action of Finance Department.


& the High level committee of A.G.

Ext D/16-

The handwritten signed & remarks of Beck


Julius on pages 8(T), AHD file No. 2BT(2)
2019/95.

Ext D/17-

The signed remarks of Beck Julius on


Pages No. 28(4) on above file.

Ext D/18-

The signed remarks of Beck Julius on


Pages No. 4(T) of File No. 2BT(2)2019/95.

Ext D/19-

The remarks on Pages 6 of file No. 18/194

Ext D/20-

The signed remarks of A.K. Balak & Lalu


Pd. Yadav on Pages No. 8 dt. 27.1.96 of
File No. 2BT(2)2019/95.

Ext D/21-

The remarks of B.S. Dubey on pages 38-39


dt. 3.2.96

Ext D/22-

The sign of B.S.Dubey on pages 11 of the


file No.2/95 of Finance Deptt.

Ext D/23-

The remarks of S. Vijay Raghvan.

Ext D/24-

The remarks on pages 4(T) dt. 2.6.95

Ext D/25-

The remarks of above file of pages 13 & 14.

Ext D/26-

The remarks of file No. 4/95 on Pages 8T of


the year 1992-93 dt. 17.10.95 & 16.11.95

183

Part II - Synopsis of Oral & Documentary Evidence

Ext D/27-

The remarks of above file pages 2 & 3

Ext D/28-

The remarks of above file pages 10 dt.


9.12.95

Ext D/29-

The remarks on pages 3 (T) of the year 9394 dt. 24.11.95 of the file of finance Deptt.

Ext D/30-

The remarks of S. Vijay Raghwan on pages


5 of above file.

Ext D/31-

FileDOPTF
245/65/97-A.V
II
of
Department of Personnel & Training, New Lalu Prasad
Delhi (Entire file Xerox copy to original
Yadav
one).

Ext D/32-

Entire file no. AE(10)-6/92.

Ext E-

Account year 1989-90

Ext E/1-

Account year 1991-92

Ext E/2-

Account year 1992-93

Ext E/3-

Account year 1993-94

Ext E/4-

Comments of Govt. of Bihar on a CAG


report during the period 1993-94 to 199596.

Ext F-

The sign of Beck Julius on file No. 2BT(2)


2019/95 letter No. 6594 dt. 9.1.95.

Ext F/1-

Letter of Amit Khere.

Ext F/2
F/3-

to Two order circulated by Deputy Secretary


of Cabinet Secretariat.

Ext G-

The sign of Amit Khare on monthly


statement dt. From 1.5.95 to 31.5.95,
1.6.95 to 30.6.95, 1.7.95 to 31.7.95&
August 95.

Ext H-

File No. 01-93

Ext H/1-

Medicine guard file receipt for the year


1992-95.

Ext I to I/2-

3 Stock register

Ext I/3
I/4-

to

2 Treatment register

Ext I/5
I/6-

to

Ext I/7
I/8-

to

2 Stock register
2 Treatment register

Ext I/9-

Stock register from 13.9.93 to December


1995

Ext J-

Report of the 10th finance commission

Ext K-

The application No. 315 of PAC.

184

Lalu Prasad
Yadav

Part II - Synopsis of Oral & Documentary Evidence

Ext L-

Transfer adjournment order of B>N.


Sharma on the correspondence part
38/271 dt. 28.7.93.

Mahesh
Prasad

Ext L/1-

Letter No. 1886/3 20 (A)/96-pat dt.


30.5.2005 issued by CBI in response of
petition dt. 21.5.05.

Mahesh
Prasad

Ext L/2-

Authorisation letter of Aaj Daily for the Lalu Prasad


witness Sri S.S. Shyam.
Yadav

Ext
M
M/5-

to

Purchase vouchers of ARKEE enterprises.

R.K. Mishra

Ext M/6 to Purchase voucher of Omprakash & Sajjan


R.K. Mishra
M/7Kr.
Ext M/8 to Twenty original purchase voucher of Sajjan
R.K. Mishra
M/27Kr. & Co
Ext
N
N/5-

to

Ext N/6
N/9-

to

Counterfoil of Union Bank of India No.


057376,
057381,
057382,
057385, R.K. Mishra
057389, 057392.
Counterfoil of cheque.

R.K. Mishra

Ext N/10 to Counterfoil of cheque by which Bank draft


R.K. Mishra
N/13have been prepared.
Ext
O
O/1-

to

Ext P to P/1Ext
Q
Q/1-

Sale Tax return 1994-95, Qtry. Item rated


on 30.01.95 & Annual return received on R.K. Mishra
29.7.95.
Income Tax Challan & assessment order

R.K. Mishra

to Signature on partnership deed (page 1 & 2)


dt. 23.10.91

Harish
Kumar

Ext Q/2 to
Signature on dissolution deed dt. 31.3.92
Q/3-

Harish
Kumar

Ext Q/4 to
Signature on partnerships deed dt. 1.4.92
Q/5-

Harish
Kumar

Ext R-

Certified copy of order dt. 29.4. 98 passed


& Appl No. 517 of 1996 of Honble Supreme
Court of India.

Ext R/1-

Certified copy of order dt. Passed writ Pet


(conf) 5222 of 1985 with writ Pet (Conf) 443 Beck Julius
of 1986.

Ext R/2-

Letter No. 1636/ LS of Bihar Legislative


Assembly dt. 30.7.97 regarding car loan of
Dhrub Bhagat.

Dhrub
Bhagat

Ext R/3-

Copy of notification no. 8383 dt. 23.12.89.

Dr. J.
Mishra

Ext R/4-

C.C of list of date of proceeding in Bihar


Legislative Assembly (Jan 93 to Dec. 93).

Dr. J.
Mishra

185

Harish
Kumar

Part II - Synopsis of Oral & Documentary Evidence

Ext R/5-

C.C. of proceeding dt. 08.07.93 in Bihar


Legislative Assembly.

Dr. J.
Mishra

Ext R/6-

Copy of notification no. 10670 dt. 03.12.87.

Dr. J.
Mishra

Ext R/7-

Copy of notification no. 5930 dt. 31.07.89.

Dr. J.
Mishra

Ext R/8-

Copy of notification no. 367 dt. 19.01.90.

Dr. J.
Mishra

Ext R/9-

Copy of Govt. order issued vide memo no.


6258 dt. 25.08.90.

Dr. J.
Mishra

Ext R/10-

Copy of Indian Historical Records Com.


54TH Session 20-21 April 1992 Publish by
Govt. of Bihar.

Jagarnath
Mishra

Ext R/11-

Copy of notification no. 305 dt. 15.06.92


issued by HRD of Govt. of Bihar.

Jagarnath
Mishra

Ext R/12-

C.C of order dt. 31.08.92 passed in CWJC


no. 5455 of 1992.

Jagarnath
Mishra

Ext R/13-

C.C. of order dt. 16.09.91 passed in CWJC


no. 1301/91.

Jagarnath
Mishra

Ext R/14-

Copy of Vidheyak (Bihar Mantriyon Ke


Vetan Aur Bhatta Sansodhar Vidhayak
1995).

Jagarnath
Mishra

Ext R/15-

Photo copy of Bihar Gazatte dt. 08.08.91.

Jagarnath
Mishra

Ext R/16-

C.C. of Judgement Passed in RC5(A)/98- Lalu Prasad


Pat dt. 18.12.06.
Yadav

Ext R/17-

C.C of order sheet dt. 23.02.11 to 27.02.12


of Sp. Case 56/10.

Jagdish
Sharma

Ext R/18-

C.C of FIR of Vigilance Case 34/90.

Jagdish
Sharma

Ext R/19-

C.C> of Charge Sheet of Vigilance Case


34/90.

Jagdish
Sharma

Ext R/20-

C.C. of Supply. C/S of Vigilance Case no.


34/90.

Jagdish
Sharma

Ext R/21-

Letter no. iz0&1@ys0 ,0g0 lw0v0@12&13@01 dt.


09.04.12 of A.G. Bihar, Patna regarding Beck Julius
retirement of Sri Beek Julias.

Ext R/22-

C.C. of Dep. P/W 84 WRC 38(A)/96.

Ext R/23-

Notification no. 508/2/2/95 10951 dt


28.11.95 no. 9394 dt 15.08.94 of dkfeZd ,oa Lalu Prasad
izkklfud lq/kkj foHkkx Letter no. 1/fo&14@2012
Yadav
7536 of Under Secretary.

Ext R/24-

C.C. of Chargesheet of Vigilance Case no.


34/90.

186

Beck Julius

Dr. J.
Mishra

Part II - Synopsis of Oral & Documentary Evidence

Ext R/25-

Xerox copy of CC of Counter Affidavit of


CBI in SLP Case no. 2322-23 of 1998 of
Honble Apex Court.

Ext R/26-

Xerox copy of proceeding of Bihar Vidhan


Parishad regarding Fodder Scam.

Ext R/27

Ikqfyl fujh{kd fo/kqHkqk.k f}osnh ds fo:) fxfjfMg ftyk


Lalu Prasad
foHkkxh; dk;Zok;h la0 22@2007 esa ikjhr vknsk ,oa eraO;
Yadav
dh lPph izfrfyfi 15 i`Bks esaA

Ext R/28

Ikqfyl fujh{kd fo/kqHkqk.k f}osnh ds fo:) ftyknsk la0


17@2007] foHkkxh; dk;Zokgh la[;k 22@07 ,oa 38@08 esa Lalu Prasad
iqfyl v/kh{kd dksMjek dk eraO; dh lPph izfrfyfi 17
Yadav
i`Bks esaA

Ext R/29

gtkjhckx lnj Fkkuk dk.M la0 618@11 ds QnZ C;ku ,oa Lalu Prasad
tIrh lwph dh lPph izfrfyfiA 2i`Bks esaA
Yadav

Ext R/30

C.C of deposition of witness no. 156 Sri


Nagendra Pd. In RC64(A)/96.

Jagdish
Sharma

Ext R/31

CC of letter no. 13 dt. 05.01.94 regarding


deputation of Phool Jha in Vidhan Sabha
Secretariat.

Jagdish
Sharma

Ext R/32

Attested copy of Station Diary of


Lalu Prasad
Sachiwalay PS Patna from 24.07.97 to
Yadav
31.07.97.

Ext R/33

OkkZ 1992&93] 93&94] 94&95 ,oa 95&96 dh yksd ys[kk


lfefr ds ek0 lnL;ksa dh lwphA

Dr. Jagdish
Sharma

Ext R/34

House proceeding of Bihar Legislative


Assembly
dt.
21.03.1991
regarding
question raised and reply given by C.M.

Dr. Jagdish
Sharma

Ext R/35

fcgkj fo/kkulHkk dh izf;k rFkk dk;Z lapkyu fu;ekoyh


1994

Dr. Jagdish
Sharma

Ext R/36

Letter no. fo0l0dk0 02@08&277 dt. 15.03.13


of Vidhan Sabha, Bihar

Dr. Jagdish
Sharma

Ext R/37

Letter no. 1744 dated 23.12.1994 of PAC.

Dr. Jagdish
Sharma

Ext R/38

Hkkjr ds fu;a=.k egkys[kk ijh{kd ds ys[kk ijh{kk


izfrosnuksa ij xfBr mPpLrjh; lfefr ds flQkfjkksa ij
v/;{k] fcgkj fo/kkulHkk dk eUrO;A

Dr. Jagdish
Sharma

Ext R/39

Printed copy of report of proceeding dated


21.07.10 of Bihar Legislative Assembly
fcgkj fo/kkulHkk okno`r ljdkjh& Hkkx 2] izukskj
jfgrA

Dr. Jagdish
Sharma

Ext R/40

Certified copy of file no. FC-329/96 of Lalu Prasad


Finance Department (entire file).
Yadav

Ext R/41

fo|klkxj fukkn }kjk fnukad 01-09-1993 ls Qjojh


Vidya Sagar
1994 ,oa fnukad ekpZ 1994 ls tuojh 1995 rd esa izkIr
Nishad
dh x;h ekfld osru fooj.khA

Ext R/42

Bihar Gazette dated 17.01.1991 alongwith Lalu Prasad

187

Dr. J.
Mishra

Part II - Synopsis of Oral & Documentary Evidence

notification
dated
14.03.1990
and
05.12.1990 regarding extension of Ministry
by the then CM Lalu Prasad Yadav.

Yadav

Ext R/43

Certified copies of recording examination of


accused R.K. Rana u/s 313 Cr.PC in
RC33(A)/96 and RC22(A)/96.

R.K. Rana

Ext R/44

Certified
copies
of
judgment
31.07.2009 passed in RC22(A)/96.

R.K. Rana

Ext
S
S/19-

dated

Certified copy of twenty sale deed in the


to name of Bijendra Mandal, Lakhan Lal Vidya Sagar
Mandal, Manoj Mandal and Jitendra
Nishad
Kumar Mandal.
(Hindustan)

dt.

Dr.
Jagarnath
Mishra

Ext T-

Daily
Newspaper
05.06.1993 (Page 3).

Ext U-

Entire certified copy of seizure memo file in Lalu Prasad


RC5(A)/96.
Yadav

Ext V to V/1- Newspaper (Aaj) dt. 21.08.98 & 22.08.98.


Ext V/2Ext V/3
V/4Ext W-

Lalu Prasad
Yadav

Xerox (scan) copy of Daily News paper Lalu Prasad


Hindustan dt. 22.08.97.
Yadav
to News daily Hindustan date 21.08.98 and Lalu Prasad
22.08.98 respectively.
Yadav
Invitation letter of Sri S.C. Chawla to Sri Lalu Prasad
Lalu Pd. Yadav.
Yadav

188

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
425. The whole case of the prosecution in this case hinges
around of circumstantial evidence for which a chain is required to be
established. In a most celebrated case, by the Hon'ble Apex Court as
reported in 1984 East Cr. Cases 859 (SC): 1984 (4) SCC 116. Sharad
Birdhichand Sarda Vs. State of Maharashtra some cardinal principles
regarding the appreciation of circumstantial evidence have been
postulated. Whenever the case is based on circumstantial evidence
following features are required to be complied with. It would be beneficial
to repeat the same salient features once again which are as under :- (i)
the circumstances from which the conclusion of guilt is to be drawn must
or should be and not merely may be fully established, (ii) The facts so
established should be consistent only with the hypothesis of the guilt of
the accused, that is to say, they should not be explainable on any other
hypothesis except that the accused is guilty, (iii) The circumstances should
be of a conclusive nature and tendency, (iv) They should exclude every
possible hypothesis except the one to be proved, and (v) There must be a
chain of evidence so complete as not to leave any reasonable ground for
the conclusion consistent with the innocence of the accused and must
show that in all human probability the act must have been done by the
accused.
426. The following circumstances have been brought by the
prosecution to complete the chain of circumstances, as part of general
conspiracy all the accused persons were playing their own role in the
criminal conspiracy hatched by A-8 and others :i.

The expenditure compared with the actual allotment. It has


been brought on record that the expenditure made by the
DAHO was in far excess (about 243 %) to the actual allotment.
PW 93 has brought allotment for the period 1994-1995 ,it

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
will be apparent from the Ext 30/a,and the allotment in AHD
Head 2403 vide Ext 38/1 to Ext 38/5 that there was a
meager allotment of Rs 4 lacs and odd against

which a

colossal excessive withdrawal of Rs 37 crores and odd was


made by the DDO( A-1), PW 93 has brought on record the
fund-surrender file relating to period 1988-1989 to 19941995 marked as Ext 38/6 to 38/27 for saying that to show
fairness and to give a cover on one hand colossal withdrawal
in excess to budgetary provision was made and on other
hand some fund was being surrendered. PW 273 has
brought Ext 92 with regard to the allotment of the AHD.
ii.

Supply orders given to the suppliers without proper indent


and handing over the supply orders to the suppliers directly.
PW 98 has brought file of supply-order marked as Ext 38/36
to 38/54 by dint of which 950 supply-orders have been
issued and further 38/55 to 38/179have also been brought.
It is apparent from these files that imaginary supply-orders
were placed without any indent or requirement. PW 99 has
brought Ext 38/180 to 38/268, the files of supply-orders for
further corroborating the allegations that the supply-orders
were issued without application of mind and in imaginary
manner.

iii.

78 Fake allotment letters prepared on the basis of which CNC


bills were being passed. The original allotment letters were
coming through post while the fake allotment letters were
being brought hand to hand. (PW 108). The fake allotment
letters not being issued through the file in which original
allotment letters were prepared. The allotment shown to be

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
issued through allotment letters for one District of Chaibasa
alone were in far in excess to the budgetary provision made
for the whole of the state. PW 93 has brought 78 fake
allotment letters as Ext 26/23 to 26/100, these allotment
letters were not found to be issued from the file of allotment
i.e 38 series from which the genuine allotment-letters have
been issued. PW 93 has also stated after perusal of the
concerned files that fake allotment-letters were not even
issued through issue register Ext 39 to 39/3.All the fake
allotment-letters have been found to be issued by A-10.
iv.

Medicine said to be supplied were found to be not even


manufactured or shown to be supplied to the erstwhile Bihar
Zone. In this regard the evidence of PW 115,PW 116,PW
117,PW 118,PW119,PW 120,PW121,PW 122,PW 123,PW
124,PW 125,PW 126 read with Ext 38/163 to Ext 38/178 ,
the

evidence

of

PW

145,have

been

brought

by

the

prosecution as discussed in part II of the judgment. Further


more the prosecution has also brought the evidence such as,
-----PW 162 was business manager in Animal Health Care
Division in Ranbaxy Laboratory. It has replied at the
requisition of the CBI by the letter Ext 18/241 that in the
period 1993-95 its company did not supply any medicine to
the Government of Bihar. PW 197 Deepak Kumar was
Director of Anjey Medichem India Private Ltd at Delhi and
the firm was engaged in manufacturing of Veterinary
medicines, food supplements for animals and medicines for
human use also. Ravi Sinha the son the kingpin A-8 was its
Director, the firm has been shown to supply the medicines to
the AHD. It has been stated that A-8 himself used to bring
3

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
the orders of supply in crores, but the articles were not
supplied or supplied in the very little quantities. He has
further stated that A-8 and his son had amassed huge
immovable property at various places like Delhi, Ranchi,
Patna and others. PW 198 SAHO Chaibasa has also come to
say that he was looking after veterinary hospitals and 17-18
dispensaries at the AHD. He has stated that in the year
1994-95 no requisition of medicine of feed was given by him
and the DAHO used to take fake receipts for supply of
medicines and feed without making actual supply under
various threats. PW 222 was working in Wockhard Ltd has
also been brought on the point. PW 247 has come to say that
the firm M/s Vaishnav Enterprises of A-53 was registered in
the Sales Tax Department for manufacturing Allopathy
medicine and there was not question of manufacturing
mineral mixture by the firm. PW 308 has come to say that
the firm of A-39 was not registered in Central Excise and a
manufacturing unit having sale of Rs. 30 lacs was required
to be registered in the Central Excise Department. The CBI
wanted to know regarding the facts and it has been replied
by

the

office

as

Ext

18/305

similarly

PW

310

Superintendent, Central Excise has been brought for saying


that M/s Asian Breeders the Firm of A-42 and A-43 had not
registered itself in the Central Excise Department. He has
stated that a manufacturing unit engaged in manufacturing
of more than Rs. 30 lacs was required to be registered and
an unit manufacturing articles below

Rs 30 lacs was

required to file a declaration. PW 327 the part I.O of the case


had visited some of the manufacturing units to investigate

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
into the falsity of the claim of the accused suppliers. PW 328
is also part I.O of the case, he had visited several
manufacturing firms said to have supplied medicines to the
accused suppliers and found that such supply has not been
made by them. Similar evidence has been given by PW 336.
v.

The godowns where the food/feed have been said to be


stored were not having storage capacity for such huge
quantity of food/feed. The food/feed shown to be supplied
were in far excess of the actual requirement and under threat
of A-1 , who was having political as well as bureaucratic
patronage, the fake receipts were given by A-2 to A-5 through
the different BAHOs and TVOs. The prosecution has brought
the

evidence of non-receipt and taking of fake

under threat

receipts

through PW127, PW128, PW129, PW130,

PW131, PW132, PW133, PW134, PW135, PW136, PW137,


PW138, PW139, PW140, PW141, PW142, PW143, PW144,
PW 146, PW147, PW148, PW150, PW151, PW152, PW153,
PW154, PW155, PW 200 and PW 201, PW 261,are also on
the same point. PW 300 has stated that the DAHO Chaibasa
had not transferred any feed, fodder, medicine to him and
no such transfer was made even during his posting at
Khunti

and

Ranchi.

He

has

specifically

stated

that

instruments for artificial insemination was never supplied to


him. The instruments which have been shown to be supplied
could not have been even used in such a large quantity. PW
149 has come to say regarding the strength of the cattle at
the farm for saying that the articles shown to be supplied
could not have consumed. PW 156 a technical assistant has
5

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
come to say regarding feed requirement in the poultry farm.
PW 203 has been brought as an expert evidence for artificial
insemination. He has narrated the process of keeping and
use of the instruments for insemination, he has stated that
the gun said to be used to insemination may be used for the
years. This PW has been brought by the prosecution for
saying that imaginary purchase of articles were ordered. I
have discussed in details regarding the aspect in subsequent
paragraphs.
vi.

Pecuniary jurisdiction flouted by the D.D.O and the Treasury


Officials and to override the Bihar Financial Rule and the
Treasury Code bills were being split up to bring it within
pecuniary jurisdiction. The CNC bills were split up to bring the
bill within pecuniary limit, such bills were being passed in one
day though no more than one bill could have been passed. PW
100 has brought the CNC bills of different supplier firms,
presented by the DDO the A-1 and passed by the TO A-6,
these bills have proved in Ext 42 series as detailed in part II
of the judgment. PW 105 the then DC Chaibasa, the person
who lodged the FIR and made preliminary inquiry has stated
that initially it was found by him that 10 bills of the firm
Vishal Enterprises, (a firm of A-50) has been passed by
making split up of the bills to override the pecuniary
jurisdiction.

vii.

To cover up huge supply of food/feed etc, it were shown to be


transferred to different Districts and to be supplied to the
beneficiaries under Free Distribution of these articles though
there was no such scheme of the government. It has been

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
shown that the articles for which fake receipts were being
issued, the concerned BAHOs, SAHOs and TVOs were not
entering into the stock register. PW 151 the then DAHO
besides the evidence of threatening by the A-1 has also
stated that there was no scheme for distribution of free cattle
feed, poultry feed in the area. The stock register Ext 47/38
has been brought for saying that as the articles were not
supplied it was not enter into the stock register.

It has

been stated that it is a strong circumstance presuming that


no such supply order was ever made. PW 161 Dr. Gaur
Gopal Palit was Assistant Director Poultry (Marketing) has
come to say that in his center only technical advice was to be
given to the farmers and the center was not authorized to
distribute any free supply of feed, medicine and instrument.
PW 220 Chandra Kishore Mishra an IAS officer was posted
as Director AHD Patna in March 1996. The CBI wanted to
know as to whether there was any scheme and its sanction
for free supply of food, feed and others for cattle/birds and
he replied through Ext 18/1616 that there was no such
scheme. He has also brought on record letter No 6603 dated
20.11.1996 along-with its annexure as Ext 18/267 and also
the notification regarding pecuniary jurisdiction of the DAHO
as Ext 59/2.
viii.

The suppliers were providing gratification to the officials,


politicians, bureaucrats, AHD Officials and pleasing them
with hospitality at hotels and providing air journey tickets etc.
Some of the AHD officials had given their address as the
address of the supplier and they opened several F.D Accounts
by taking direct gratification from the accused suppliers firm.
7

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
There are sufficient evidence available on the record to
presume that the supplier accused persons had corrupted
the public officials and due to gratification paid by them the
public servants had forgotten the duties towards the
government and the public at large. The evidence of approver
PW 195, PW 196 have been brought by the prosecution for
saying that the supplier accused persons had corrupted the
public official and right from the lower level in the District up
to the level of Chief-Minister were engrossed in the
corruption. The evidence or PW 251 has been brought by the
prosecution for saying that accused persons namely A-1, A-3
and A-4 were directly taking gratification by A-27 and A-27
virtually transferred a huge sum from his account to the
account of A-3 and A-4. The other accused persons A-44 (a
veterinary doctor by profession convicted in other fodder
scam as such, he had opened a medicine supplier firm in the
name of his brother-in-law A-43), A-24 were also engrossed
with the A-27. It has been pointed out by the learned Special
P.P that A-27, A-38 and A-39 were working as Buffer Stock
of corruption created by the accused suppliers at the
instance of A-8 and A-1. Some of the accused suppliers had
developed intimate relationship with the Chief-Minister , A33, A-53 and others have been found to be in direct contact
with the Chief-Minister himself. PW 278 has brought
photographs of the Chief-Minister with A-33 and A-53
besides some other documents have been brought by the
prosecution for saying the proximity of these supplier
accused persons with the higher ups. The approver 196 was
very proximate to the AHD Scam kingpin A-8, PW 301 of

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
Singapur Airlines has brought on record the passenger list of
9th December, 1994 from Calcutta to Singapur for showing
that A-8 along-with A-26 and their family members travelled
on the flight. The seizure of the passenger list has been
proved as Ext 103/4. PW 303 has come to say that several
Air-tickets was purchased by A-33 for co-conspirator A-1, A9, A-13, A-11, A-22 and others. The prosecution has brought
other evidence and circumstances for saying that all were in
unison in taking gratification.
427. It will be apparent from the evidence as stated above
and the investigation brought by the I.O that the accused persons may
be divided in five categories. I have distributed the discussion

of the

evidence and circumstances for convenience in groups A. Suppliers B.


AHD officials including Treasury Officers C. Bureaucrats including IT
officer D. Politicians including Opposition Leader and

PAC E.

Ministers including Chief-Minister cum Finance-Minister, for the


purpose of discussion group D and E have been taken together. Accused
persons namely A-26 to A-55 ,the suppliers are saddled with allegations
of falsely shown to have supplied feed, fodder such as yellow maize,
ground nut cake wheat bran, Bhusha and fish meal, medicines,
instruments etc for which A-4, A-2 and A-5 issued fake receipts and it
was much more than the actual requirement of the food, feed articles. It
has been brought on record that in the year 1994-95, against an actual
requirement of 1539 quintals, the accused persons gave receipts for
receiving the yellow maize of 2,47,136 quintals + 1,11,144 + 56,760
quintals = 3,05,040 quintals, similarly Ground Nut Cake against an
actual requirement of 746 quintals receipts were given for supply of
1,20,611 quintals, for a requirement of 746 quintals of wheat-bran
receipts were issued for 23,215 quintals, for a requirement of 700
9

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
quintals of fish- meals, 1420 quintals have been shown to be supplied,
against a requirements of 3942 quintals of bhusa, it has been shown to
be supplied 10,520 quintals.
428. It has been stated that storage facility for storing the
feed/fodder existing at a.

Re-organized Poultry Farm Chaibasa, b.

Government Cattle Breeding Farm Saraikela, the total storage capacity is


3240 quintals only. The accused suppliers received the payment through
bank draft issued by SBI, Chaibasa and which was subsequently encashed by them. The accused persons namely A-1 in conspiracy with
other accused persons dishonestly and fraudulently fabricated records to
show liquidation of huge quantities of feed/fodder shown to have
procured. The A-1 initiated a false proposal for distribution of purported
excess

feed/fodder

free

cost,

amongst

beneficiaries

of

different

development schemes of Government of Bihar. This false proposal of the


accused Dr. B.N. Sharma was processed and recommended dishonestly
by accused persons namely A-7, A-8 and A-9 and finally approved by A11. The evidence has revealed that there was no scheme of Government
of Bihar during 1994-95 under which feed/fodder could have been
distributed free of cost for the beneficiaries of the development schemes
and the accused A-1 prepared false documents showing distribution of
2,14,400 quintals of yellow maize, 74200 quintals of G.N.C amongst the
beneficiaries and the District of Chaibasa. It has also been brought on
record that the accused persons further created false records showing
transfer of 2,93,258 quintals of yellow maize and 66,598 quintals of
G.N.C to DAHO, Ranchi. It has been brought on record that no such
transfer was ever possible and it was never transferred to DAHO Ranchi
and to be more specific there was no such scheme of the Govt. It has
been submitted that A-53, a partner of M/s Vaishnow Enterprises
received Rs. 24,93,500/- towards purported supply of 332500 K.G of
10

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
Minerals Mix (without salt) to DAHO, Chaibasa and the accused A-3
issued fake receipts for the same. It has been stated that the Mineral Mix
without salt was neither required nor supplied to DAHO, Chaibasa. It
has been stated as far as feed is concerned the requisitions was required
to be processed with requirement to the feed and through RD it was
required to be routed. I have been reminded that the financial power of
the DAHO was limited up to Rs. 5,000/- in single instance and financial
power of Joint RD was restricted up to 15,000/- and the financial power
of RD was up to Rs. 50,000/- only. It has been submitted that the
prosecution has successfully brought on record that the feed fodder etc.
shown to be supplied were actually not required by the DAHO. It has
been pointed out that as per the evidence of that it is clear that there was
no scheme under which feed was to be distributed to be beneficiary of
different development scheme of the Government, the BAHOs were not
required to put any indent for feed. However, since there were two firms
namely Re-organized Poultry Farm, Chiabasa and Government Cattle
Breeding Farm, Saraikela, and the poultry feed and cattle feed were
required for feeding of animals and birds kept in these farms. The
Manager Government Cattle Breeding Farms, Saraikela and AD Poultry
were required to put their requirement of feed for a particular year to the
DAHO, if the cost of requirement is beyond the financial jurisdiction of
the DAHO ,it was to be forwarded to the level of RD. It has been argued
that the prosecution has brought on record that Government Cattle
Farm, Saraikela was having 152 numbers of adult cattle and 84
numbers of non-adult cattle, as per the circular of the AHD, requirement
of composite feed per adult cattle per day is 3.5 Kg and for non-adult it is
1 Kg per day. Thus the composite feed for adult comes to 3.5 x 152 = 532
Kg per day and for non-adult it comes to 84 Kg and the total requirement
per day will be 616 Kg and for the whole year 616 x 365 = 224840 Kg.

11

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
The composite feed consists of yellow maize 50%, GNC 25%, wheat bran
25% thus the total requirement of yellow maize will be 1124 qtls., GNC
562.10 qtls. and wheat bran 562.10 qtls for the Government Cattle
Farms, Saraikela.
429. As per as requirement of Re-organized Poultry Farms,
Chaibasa. It was maintaining on an average 2005 numbers of layer hens
and 1136 numbers of pullets, as per the requirement (brought by PW
156) the composite feed for layer hen is 115 gms x 365 = 41,975 gms per
year and for 2005 numbers of layer hens it will come to 41,975 gms x
2005 = 84159 x 875 Kg. The average composite feed requirement for
pullets for the whole years comes to 7 Kg x 1136 = 7952 Kg. Thus, the
total requirement of composite feed for the whole year comes to
84159.875 Kg + 7952 Kg = 92111.875 Kg. The composite feed for birds
consists of yellow maize 45%, GNC 20%, wheat bran 15%, fish meal
15%, mineral mixture vitamin salt shell grit etc. 5%. Thus the total
requirement of yellow maize comes to 414.50 qtls., GNC 184.22 qtls.,
Wheat Bran 138.17 qts. Fish meal 138.17 qtls and Mineral Mixture etc.
46.05 qtls, a comparative chart has been drawn for showing that the
article shown to be supplied was hyperbolic to the actual requirement
and in far excess of the requirement.
Actual
requirement
(in qtls.)

Supply shown to
have been made
(in qtls.)

% of excess
shown to have
made

1539

415040

26868.16

Ground Nut Cake

746

78781

10460.45

Wheat Bran

700

10520

3216.42

fish Meal

138

1420

928.98

Materials
Yellow Maize

430. As far as fodder is concerned it consists of bhusa,


which is ordinarily consumed by cattle. As per the requirement bhusa for

12

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
adult 6 Kg and for non-adult 2 kg per day was required, since there were
152 adult cattle and 84 non-adult cattle the requirement will be 6 Kg x
165 x 365 = 332880 Kg or 3329 qtls. and for non-adults 2 Kg x 84 x 365
= 61320 Kg say 613 qtls. in total 3942 qtls. was required. As against the
requirements of 3942 qtls. of bhusa 10520 qtls. of bhusa have been
shown to be supplied i.e. 166.85% excess of the actual requirement. It
has been pointed out that if the chart is examined, it will be apparent
that even one firm was making supply more than the actual requirement
of feed fodder for the whole district, my attention has also been drawn
toward the evidence of PWs for saying that under threat of A-1, who was
having a political patronage as well as patronage of high AHD officials,
(the height of the patronage to this A-1 will be discussed by me at latter
stage) fake receipts were being issued by the sub-ordinates AHD officials.
It has been pointed out that the evidence of PW-127, PW-128, PW-129,
PW-130, PW-131, PW-132, PW-133, PW-134, PW-135, PW-136, PW-137,
PW-138, PW-139, PW-140, PW-141, PW-142 and PW-143 are consistent
on the point that fake receipt were given by them on threat of the A1.The details of their evidence have been discussed in Part II of the
judgment. PW-144 Dr. Manoj Kumar Prasad has stated that he was
forced to issue receipt for supply of GNC, yellow maize and medicines
without actual supply. It has been stated that the stock-register brought
as ext. 47/23 and the list of medicines in ext. 57 series ,if compared with
the receiving of these articles will manifestly show that article were
actually not supplied. Similar statement was given by PW-146, who has
brought ext. 47/24, PW-147 has come to say that under various
threating fake receipts were given by him and further that he had never
ordered for free supply of feed, while he was posted at Rajnagar Block.
He has stated that medicine shown in the fake receipts were not entered
in the stock-register and it was never supplied to the unit. PW-148 Dr.

13

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
Sanjay was posted as Assistant Pig Development Officer in the period. He
has also stated regarding issuance of fake receipts without supply of
yellow maize medicines etc, he has further come to say that during his
posting at Chakardharpur(in Chaibasa Distt), neither feed nor medicine
were supplied to his office under MESSO Scheme. PW-150, a TVO in the
district has stated that in the period 1990-95 there was no scheme for
free feed distribution for his area. He has further stated that at the
threating of A-9 and others fake entries in the register was made. PW151 a DAHO had also stated regarding threating of A-1 for giving fake
receipt. He was also stated that there was no scheme for distribution of
free cattle feed, poultry feed in the area and the stock register ext. 47/38
has been brought for saying that articles shown to be supplied were not
entered in the stock register. PW-152, PW-154, PW-155 have come to say
regarding issuance of fake receipt under threat of A-1. The evidence of
PW-156 is also of importance, he has stated regarding the constituent of
the feed for the birds in the poultry farm, similarly the evidence of PW149 has been brought for saying the requirement of a cattle regarding
the feed. He has also stated the strength of cattle in the Saraikela Farm,
this PW has further stated as the direction of A-5, the manager of the
farm, the articles actually not received were entered in the stock register,
the Ext 47/26 and 47/27 have been brought by the this PW and he has
stated that 8 qtls. of maize shown to be distributed were actually not
distributed. Similarly Ext 47/28, 47/29, 47/36 ,the stock registers filled
up by the A-5 have been brought on the record for saying that no such
articles was ever received in the stock. PW 261 has come to say that in
the period 1994-95, the DAHO had not supplied any feed/fodder to his
unit.
431. The learned Special P.P has submitted that during the
relevant period, the accused persons received payments towards
14

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
purported

supply

of

Veterinary

medicines/instruments

to

DAHO

Chaibasa and the prosecution has brought witnesses for saying that the
medicines/instruments claimed to have been supplied were either not
manufactured at all, or manufactured in less quantity, or marked as
Veterinary Samples, or not made available to the supplier firms for
enabling such firms to supply to DAHO Chaibasa. It has been stated that
A-3 gave false acknowledgement receipts on the bills submitted by the
accused persons in the names of their firms facilitating the fraudulent
withdrawal of the money. The learned Special P.P has submitted that the
medicines/feed supplements shown to be supplied to the DAHO
Chaibasa was actually never supplied and not distributed to the T.V.Os
for treatment of sick animal and birds, besides the quantities shown to
be supplied was far excess of the actual requirements. It has been stated
that the A.I Lubricants (51,600 bottles), Neck Plugs (3936) pieces and
Stainless Steel Canister (12,240 pieces) could not have been used even
by the entire state and the supply shown to be was in far excess of the
actual requirement. Similarly A.I Sheath 36,00,000 pieces, Plastic
Gloves 8,00,000, Plastic Goblets 1,76,00,000 and A.I Lubricant 15,480
bottles could not have been used by the Chaibasa DAHO alone. It has
appeared in evidence that on an average 12,000 cows are artificially
inseminated in the entire District of West Singbhum which required an
average of 12,000 A.I Sheath and Plastic Gloves, 12,000 bottles of A.I
Lubricants of 500 m.l annually. It has been stated that A.I Lubricant is a
consumable items while Plastic Goblets, Neck Plugs, Canister meant for
permanent use as equipment. It has been pointed out that Liquid
Nitrogen essential for Artificial Insemination by Frozen Semen Method
was not procured by DAHO Chaibasa and it shows the dishonest
intention. It has been argued that it will be apparent from the receipts
issued by the AHD officials that though the most of the consignments

15

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
were addressed to GCF Saraikela,it have shown to received by the
APO,Chaibasa,and it gives other circumstance to presume the dishonest
intention. The learned Sp PP has shown some invoices relating to Manas
Sales, a firm of A-31,inv no M/2021/94-95 dated 7.11.1994 to inv no
M/2039/94-95 dated 7.11.1994 that feed/fodder yellow maize in respect
of the consignment was dispatched on 19.9.1994 while it has been
shown to be received on 18.9.1994 by AD Poultry. GNC in respect of firm
of A-32 has been shown to be received before actual dispatch.
432.

The

learned

Special

P.P

has

narrated

the

procedure/formality regarding passing of the bills of the supplier. It has


been stated that after supplying the material the supplier has to raise a
bill on the authority mentioned in the supply order. The bill/invoice of
the supplier is sent to the Receiving Officer who is required to certify on
such bills that the material mentioned in the bill have been received by
him and he is required to furnish other details like page number date,
serial number etc in the stock register. Thereafter invoices of the bill
clerk, the bill clerk prepares the bill in form 37 and attaches the
bill/invoice of the supplier. It is also required to give a certificate on the
bill itself certifying the allotment available, amount of the bill, and the
balance of the allotment available after this bill. Simultaneously he is
required to fill up the Contingent Register wherein the details of the bill
i.e. materials supplied, supply order number, allotment letter number,
amount available etc are mentioned. It is placed before the D.D.Os who
is required to pass the bill than it is sent to the treasury where the bill is
processed as per the procedure laid down in Bihar Treasury Code vol. -1
Rule 308 to 320.
433. The other leg of the conspiracy relates to purchasing of
the articles, not in consonance with the direction issued by the

16

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
government

by

which

Central

Purchase

Committee

has

been

constituted. It has been stated that the Central Purchase Committed


headed by the Director of the AHD was inviting tenders from the
prospective suppliers for supply of medicines and A.I Instruments etc.
The suppliers have been selected for identified items separately and to be
retained till new tender is invited. The supplier was required to be
registered in Sales Tax Department and Income Tax clearance etc. The
supply orders are thereafter placed at various places by Regional
Directors in tune with the indents of the DAHOs. As far as supply of
Cattle Feed and other materials, a tender committee was formed at the
regional level and the rates are finalized accordingly. It has been argued
that the prosecution has successfully brought on record the modusoperandi of this systematic loot of Government Treasuries and its three
interlinked aspects. The District level officials were involved in siphoning
of government funds against non-existent suppliers. The Supervisory
levels at the Regional Officials were engaged in creating conditions so
that fictitious allotment order for fictitious suppliers may be made. The
top level bureaucrats and the politicians connived by way of giving
protection and patronage so that nefarious activities could have flourish
unhindered. It has been stated that the entire episode was under the
protective umbrella of politicians and bureaucrats who were enjoying
hospitality and pay off etc.
434. It will be apparent from the above discussion that that
the suppliers were in league with the AHD officials, Treasury Officials,
Bureaucrats, Politicians, Ministers and who were not with them? Let me
examine as to what other evidence, the prosecution has brought against
the supplier accused persons. A-26 to A-55 comes in this category, out of
which A-26 has been made approver, A-32 convicted on confession, A-45
and A-47 died in the course of the hearing of this case. Thus, I am
17

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
required to examine the complicity of other accused persons. All the
supplier accused persons have admitted that they had raised bills and
received payment through bank draft which was deposited in their bank
account, thus, this part of the evidence being admitted evidence is not
required to be discussed, though the prosecution by way of abundant
caution brought all the bills/chalans, bank-details, the account opening
form, the examination of the banker on the point, the discussion of all
these evidence will further make the judgment voluminous, thus that
part of the discussion is not to be repeated. I have stated regarding
participation of this group of the accused persons in general conspiracy
of the scam in an earlier paragraphs in which circumstances for
flourishing of the scam has been detailed, hence I am required to be very
brief here.
435. Let me introduce the accused persons along-with their
defence as stated u/s 313 Cr.P.C, and the exact specific clinching
participating evidence, apart from the evidence of general conspiracy
discussed earlier. It is to be kept in mind that getting any direct evidence
of criminal conspiracy especially when high profile accused persons have
been found to be in unison is simply next to impossible.
436. A-27- Dr. Ajit Kumar Verma, a resident of Garia Hat,
South 24 Pargana, Calcutta is the proprietor of M/s Little Oak
Pharmaceuticals Calcutta. He has admitted of raising bills of Rs.
99,81,880/and its deposit in his bank-account for purported supply of
Veterinary Medicines and feed supplements to DAHO Chaibasa, the CNC
bills Ext 42/303 to 42/312 were raised by the A-1 against the vouchers
brought by this accused. He was confronted with the evidence that the
medicines and the feed supplements were neither produced by his firm
M/s Little Oak Pharmaceuticals nor by M/s Treatment Home Products

18

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
with which it had entered into an agreement. He has simply stated that
proper investigation was not made and it was manufactured in the said
period 1993-95. Regarding payment made towards hospitality of accused
persons A-11, A-24, A-22, A-12 and others, he has simply denied the
evidence and stated that payment was made by them. He was also
confronted with the evidence of depositing money in favour of AHD
Officials and his employee being introducer, and also through cheques,
the accused has pleaded ignorance.
437. The learned Special P.P has submitted that the CPC
(Central Purchase Committee) had finalized a list of suppliers of reputed
manufacturing companies of medicines at the earlier stage but
subsequently the name of some companies was added in the list and the
company of A-27 was one of them. It has appeared from the evidence (PW
116 who has brought Ext 52, the agreement with M/S Treatment Home
Product, and the information supplied to the CBI through Ext
18/217,the PW 117 has proved Ext 53 series the gate-pass of the firm for
saying that the medicines said to be supplied never passed through the
gate)

that

M/s

Little

Oak

Pharmaceuticals

does

not

have

any

manufacturing unit and it had entered into an agreement with M/s


Treatment Home Products for the manufacturing purpose, thus the
medicines appertaining to M/s Little Oak Pharmaceuticals was to be
taken from the production center of M/s Treatment Home Products after
deposit of excise duty to the Central Excise Department. M/s Treatment
Home Products was maintaining a register showing details of production
vis--vis batch No of medicine, total quantity of production etc. and as
per agreement Oak Pharmaceuticals Ltd was required to supervise the
production work. It has been brought on record, as per the evidence
that from the period of 12.2.1993 to 21.7.1995, a total number of 25044
phials were manufactured in the unit of 100 ml, as per the receipts
19

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
issued by the DAHO Chaibasa during the period 1994-95 alone a total
number of 50220 phials have been shown to be supplied. It has also
been brought on record as per the stock register that no feed
supplement/tonic

was

even

manufactured

for

M/s

Little

Oak

Pharmaceuticals, as the firm was not producing feed supplements


namely - a. Care-200 ml., b. Vetplex, c. Growth Vit Supplements. The
supply of such articles was out of question. It has appeared from the
evidence

that this accused supplier apart from forging bills was

corrupting the public officials by way of providing hospitality, providing


hotels, vehicles, air journey tickets, even paying AHD Officials by
cheques, the AHD Officials using his address as their own for opening
F.D Accounts and several other allegations as detailed in the prosecution
story(the evidence of PW 34,35,37) and the evidence of PW 65,PW 67 who
have brought on record,

the pay-in-slips, deposit-receipts and FD

receipts in favour of A-3 and A-4, the evidence of PW 77 on booking of


taxis by the accused A-27. PW83 has brought letter of this accused
regarding reservation of room in Hotel Hindustan for accused A-1,it has
been brought by the prosecution that this A-27 was old friend of A-1. PW
251 has stated that even bills/ vouchers etc of this accused were
brought by the accused AHD officials themselves at Calcutta. He has
brought on record FD receipts in favour of A-4 as Ext 7/2011 to 7/2018,
7/2020, 7/2021 further 7/2022 to7/2027 in which A-27 is introducer
and it was paid by him by cheques Ext 7/472 to7/475, similarly he paid
by cheques to A-3 and A-4,FD receipts for A-4,Ext 7/2079 to7/2090 for
which money was paid by A-27. The evidence of different PWs (TVOs &
BAHOs) that such medicines were never supplied, it was not entered in
to stock-register are other strong circumstances to prove the complicity
of this accused. My attention has also been drawn towards the fact that
on one day i.e. on 1.7.1994 ten supply orders for a value of Rs.

20

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
99,7400/- and the same amount was given to this accused is one
another circumstance to presume the participation in the criminal
conspiracy, such split bills/supply orders were being prepared to
override the pecuniary jurisdiction. Thus the prosecution has proved that
this accused was forging documents for raising fictitious bills and
gratifying the AHD officials.
438. A-28 Ravi Kumar Sinha @ Ravi Nandan Sinha is
proprietor of M/s A. Traders Patna. Admittedly he received Rs.
99,52,000/- through bank draft paid in his bank account. It has been
alleged that he raised bogus bills for supply of 26400 quintals of yellow
maize for Rs. 99,52,000/-. He has pleaded ignorance regarding any
knowledge of general conspiracy any specific role in the conspiracy
played by him. It is case of the accused that he validly supplied the
articles and received the payment in his bank account. Apart from
evidence of general conspiracy that articles were at all not required and it
could not have been even stored. It has been submitted that it will be
apparent from submitted bills on the basis of which CNC bills were
prepared, the firm has not mentioned the truck numbers in the bills
which purportedly transported the material to Chaibasa or Saraikela.
CNC bills Ext 42/325 to Ext 42/334 were raised for the vouchers
produced by this accused. The accused has raised bill for the supply of
yellow maize and it is apparent from the evidence that 11 supply orders
dated 5.7.1994 was issued at a time for 2640 quintals each for a value of
Rs. 9,95,200/- each. The articles have been shown to be supplied in
July-August 1994. it has been submitted that issuance of 11 supply
orders to one firm of the same value of the same article shows the
element of criminal conspiracy and the accused firm being a business
professional was quite aware of the general and specific conspiracy.

21

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
439. A-29 Tripurari Mohan Prasad is one of the partner of
Manas Sales Corporation and proprietor of Bihar Surgico. Admittedly he
received payment 3,99,14,960/- in his bank account with regard to bills
raised for supply of 104412 quintals of yellow maize. He has also
admitted that he received an amount of Rs. 2,68,75,900/- in his bank
account with regard to bills for supply of veterinary medicine bills for
his firm M/s Bihar Surgico & Medico Agency. He was confronted with the
evidence that 34 kilograms of gold bond in R.B.I was deposited by him,
he claims it to be his family property. He has stated that the bills were
raised for a valid supply. The prosecution has brought PW 190 for saying
that he was paying for air-tickets of bureaucrats and tickets of accused
politicians. The counterfoils of tickets Ext 71 to 71/118, the registers of
the booking of the tickets Ext 72& 72/1,73to 73/2,the bill-books Ext 75
to 75/12 and dues-register as Ext 74. CNC bills Ext 42/202 to Ext
42/232 (for Bihar Surgico Medico) were raised against the vouchers
produced by the accused. The evidence of Gold-Bonds have

been

brought by PW 319,PW 320.Besides the medicine supply of the accused


shows his dishonest intention. The Glaxo India Ltd has informed that
only 192 vials have been manufactured of Livogen 5x10 ml, while this
accused has raised bills for 77980 vials, Neocidal 20 EC 1 litre only 660
jars have

been given to the firm while it has raised bills for 7740

jars,this medicine in 5 ltrs jar was also supplied to this firm but against
supply of 148 jars bills for 1110 jars were raised. This firm had not sent
requisition to manufacturer Hindustan Ciba Giegy for medicines but it
has raised bills for the purported supply of such medicines, similar
information has been given by another manufacturing firm namely
Mastrine Pharmaceuticals Pvt. Ltd. Gold bond receipt Ext 7/2339 was
issued in his name for 5037 grams of gold. A written argument has been
filed on behalf of the accused stating therein that he has been falsely

22

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
implicated in this case. It has been stated that no direct clinching
evidence has been brought against the accused. My attention has been
drawn towards some of the contradictions appearing in the evidence of
PW 194, PW 222, PW 145, PW 126, PW 125, PW 124, PW 123, PW 121,
PW 120, PW 119, PW 118, PW 114. It has been submitted that the
investigation of the I.O was not proper and this accused has been roped
in this case merely on the basis of conjectures and surmises. I am of
view that despite some minor contradictions the prosecution has proved
that the said supply by this accused was simply improbable as such
medicines were not being required by the DAHO Chaibasa and the
witnesses are consistent on the point that they issued receipts without
actually receiving the medicines,besides for some minor contradictions
the evidence of different firm executives of medicine manufacturing unit
is not to be disbelieved. He has been found to be grossly involved in
corruption the public servants,this part will be discussed subsequently,
while making discussion regarding public officials. It will be apparent
from the discussion in Part V that this accused was a close lieutenant of
kingpin A-8 in greasing the palms of the persons who mattered.
440. A-30 Sunil Kumar Sinha is the proprietor of Baba
Chemical Works. Admittedly he received payment of Rs. 3,14,530/through his bank account, against bills raised by him for supply of
veterinary medicines. It has been shown that Baifemiscole Inj 10 ml was
not supplied to this firm by manufacturer Baif Lab Wagholi, Pune. It has
been submitted that the article has been entered in the bill-books on
9.8.1994 while it has been shown to be received on 12.2.1994 itself and
both the circumstances gives a strong presumption of participation in
general criminal conspiracy and the dishonest intention of the accused
may be inferred from the given facts. Gold bond certificate for 5126
grams of gold was issued as Ext 7/2334 in favour of this accused and
23

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
another 6799 grams through Ext 7/2336 in the name of Neelam Sinha. A
common written argument has been filed on behalf of A-30 and A-31. It
has been submitted that they are younger brothers of A-29 and the
business was being managed by A-29 Tripurari Mohan Prasad. It has
been stated that it will be apparent from the evidence of approver
witnesses namely PW 195 and PW 196 that even approver did not find
complicity of A-30 and A-31. It has been submitted that it is the
consistent evidence of the approver that Tripurari Mohan Prasad was
managing the business and one of the approver namely R.K. Das (PW
195) has specifically stated in para 38 that A-30 and A-31 were having
least concern with the business. It has been pointed out that the main
I.O of the case examined as PW 341 has admitted that accused Sunil
Kumar Sinha had not signed the drafts and further in para 147 and 148
that in deposit-form these accused persons have not signed. It has been
stated that signatures of these accused persons upon drafts and pay-in
slip were not sent for Expert's examination. I have anxiously considered
the submission of the accused persons. The facts remains that the
amount was deposited in the bank account of these accused persons, the
account was opened in their name, they are major persons. I am of view
that by no imagination it may be presumed that these accused persons
were not beneficial of bank-account. They have relied upon the citation
titled as Shyamsundar Vs. State of Haryana AIR 1982 for saying that
they will be entitled for veil of sleeping partner. I find that in the cited
case, the case related to minor and woman and such veil would not be
available to these accused persons. Admittedly the amount has been
deposited in his bank-account.
441. A-31 Sushil Kumar is partner of Manas Sales
Corporation and proprietor of Samarpan Veterinary. He is younger
brother of A-29. It has been stated by him that both the firms were
24

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
managed by his elder A-29 namely Tripurari Mohan Prasad. He has
admitted that in the firms account of Manas Sales Corporation an
amount of Rs. 39,91,4960/- for supply of 104412 quintals of yellow
maize and for supply of veterinary medicines by his firms M/s Samarpan
Veterinary

Enterprises

Rs.

1,70,38,790/-

was

received.

He

was

confronted regarding gold bond to which he has claimed to be family


property. PW 92 the Deputy Commissioner Income Tax has brought on
record the appraisal report and the Panchanama prepared with regard to
the firm of the accused. CNC bills Ext 42/233 to Ext 42/273 for Manas
Sales Corporation were raised and M/s Samarpan Veterinary Ext 42/274
to 42/291 were raised. PW 114 the Executive Distributors of Karnataka
Antibiotics and Pharmaceuticals Ltd. at Bangalore has informed the CBI
though his letter Ext 18/212 stating therein that M/s Samarpan
Veterinary and M/s Baba Chemicals of A-30 and M/s Tripati Agency
were not stockiest of their company. The documents were seized by the
CBI which have been marked as Ext 3/99. PW 162 a business manager
in Animal Health Care Division of Ranbaxy Laboratories had replied
through its letter Ext 18/241, he has come to say that in the period
1993-95, the company did not supply any medicine to the Government of
Bihar. Ranbaxy Lab Ltd has informed that only 2520 vials of Lemasol Inj
30ml have been shown to be dispatched to the firm, while it has raised
bills for 89880 vials. The firm Manas Sales Corporation has raised bills
of supply of feed, Yellow Maize 1,04,412 quintals. The Additional P.P has
drawn my attention the manner in which this firm has raised the bills
and the manner in which the supply order and allotment was given to
this firm. It has been pointed out that on 23.6.1994 four supply orders
for 2640 quintals of yellow maize each for value of Rs. 9,97,800/- has
been issued. Similarly four supply order of same quantity and value was
issued on 24.6.1994, two supply orders are of dated 6.11.1993 another

25

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
two on 15.7.1994, another order on 4.6.1994 and again six supply
orders dated 6.11.1994 for quantity of 2640 quintals for a value of Rs.
9,97,800/-, six supply orders dated 28.6.1994 for the same quantity and
value, five orders dated 7.9.1994 of the same value and quantity, four
orders dated 28.6.1994 of the same value and quantity, all goes to show
that it was only a paper transaction and there was not such requirement
of the DAHO. The value of the supply order Rs. 9,97,800/- has been
restricted to save-guard the limits of Rs. Ten lacs though on the same
date the orders were split up and 5/6 supply orders to the same firm was
being issued. I have earlier stated that there was no such requirement of
the articles and none could have given any indent for the same. It has
been argued that the accused being a professional business man was
quite aware of the criminal conspiracy and he participated in the general
as well as specific conspiracy of loot of the public money. As far as
supply regarding the firm Samarapan Veterinary is concerned the supply
orders have been restricted up to a value of Rs. 999800 and other
synonymous amount and it shows the participation of the criminal
conspiracy. Ext 7/2341 for 3572 grams of gold was issued in his name.
Another gold bond for 3380 grams of gold was issued in his name of
family member. The learned Special P.P has pointed out that yellow
maize has been said to be sent by truck regarding bill number 48/94-95.
For Inv M/51-56 94-95 dt. 6.6.94. Inv M/57-60 94-95 dt. 7.6.94, it has
been said to be received on 7.6.94 and 8.6.94 by A.P.O Chaibasa, though
the consignment was addressed on account of G.C.F Saraikela. In
another consignment sent through Inv M/161-168, 94-95, dt. 16.6.94.
Inv M/169-180, 94-95 dt. 17.6.94, these consignment were addressed on
account of G.C.F Saraikela but the consignment have been received by
A.P.O Chaibasa. It has been further pointed out that the consignment of
yellow maize for Inv No M/2020-2039/94-95 dt. 7.11.94 for which bill No

26

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
479/94-95 have been raised, as per the invoice No M/2012/94-95 dt.
7.11.94 to Inv. No M/2039/94-95 dt. 7.11.94, it has been revealed that
feed/fodder/yellow maize in respect of the consignment was dispatched
by truck on 19.9.1994 for which challan No 1021-1039 dated 19.9.1994
has been prepared, the consignment has been shown to be received by
A.D Poultry on 18.9.1994 which is simply impossible.
442. A-33 Md. Sayeed being partner of M/s Chhotanagpur
Cattle Food Supply Co. has admitted of receiving Rs. 49,89,000/- against
bills of 13200 quintals of yellow maize in his bank account, he has stated
that he was all in all of M/s Chhotanagpur Cattle Food Supply Co. as
well as M/s Shaad and Co. and his family members were having no
concern with the business of the firm. He has denied of any proximity
with accused Lalu Prasad and he has stated that his staff Suraj Kumar
(P.W 244) was actually his commission agent and he had got no personal
connection against him. The CNC bill Ext 42/79 to Ext 42/142 and for
M/s Chhotanagpur Cattle Food Ext 42/143 to 42/148 were raised
against the bills of this firm, it has been pointed out that six supply
orders dated 19.9.1994 for supply of 2640 quintals of yellow maize each
for a value of Rs. 9,97,800/- goes to show that the AHD official accused
persons and this accused were hand in glove in siphoning the public
money. Inv No 2349-2354/94-95 dt 26.10.94 and 2362-2369/94-95
dated 27.10.94 have been prepared for yellow maize for which bill No
424/94-95 has been raised. It has been pointed out that though the
consignment was addressed by DAHO Chaibasa and on account of G.C.F
Saraikela but the consignment has been shown to be received by A.P.O
Chaibasa. Prosecution has brought evidence for saying his proximity
with co-conspirator Lalu Prasad and AHD officials.
443. A- 34 Sannul Haque, A-35 Md. Ekram, A-36 Md
Hussain are partners of M/s Chhotanagpur Cattle Food Supply Co. They

27

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
have also denied of any political patronage and connection with AHD
Officials and payment of gratification to them. PW 82 was posted as
Deputy Director I.T (Investigation) and at the joint raid of I.T and C.B.I at
the houses of AHD Officers and suppliers a huge recovery of money (Rs.
23,10,00 + 99,85,461 + 52,12,255 = a total amount of Rs. 1,75,07,716/-)
was recovered. PW 84 has brought the search warrant and the
Panchanama prepared by the I.T as Ext 28 to Ext 30 series.
444. A-37 Md. Touheed is partner of M/s Chhotanagpur
Cattle Food Supply Co and proprietor of M/s Shaad and Co. This
accused is the son of A-33. He has pleaded simply ignorance regarding
deposit of the amount in his account and raising bills for supply of
13200 quintals of yellow maize for an amount of Rs. 49,89,000/- ,
further bill of Rs. 27,813,780/- for supply of 73128 quintals of yellow
maize for firm M/s Shaad and Co., 36665 quintals of GNC for Rs.
16,73,9240/- 332 quintals of wheat bran for Rs. 74,09350/-, 10520
quintals for Bhusha for Rs. 99,1200/-, 1420 quintals for fish meals for
Rs. 98,6800/- . He has simply stated that has father was doing business
for him. It will be apparent from the bank-account opening form,that he
is one of the beneficiary of the account and he cannot escape the liability
of the fraudulent withdrawal.
445. A-38 Vijay Kumar Mallik is proprietor of M/s Mallik
Enterprises, admittedly he received 1,49,76,000/- against bill of 23,410
of GNC. He has stated that after a valid supply of the articles the bills
were raised and he did not raise any bogus bills. The CNC bills Ext
42/186 to 42/201 were raised for the bills of the firm. PW 158 has
brought on record the seizure list prepared by the CBI as Ext 26/31, the
register and the bill-books of the hotels Ext 20/4 to 20/7 and the guest
register of the hotel Akshay Palace Karolbag New Delhi as Ext 20/20 to

28

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
20/31. He has come to say that all the bookings were made at the
request of accused Vijay Kumar Mallik, who was booking hotels for AHD
officials, politicians and bureaucrats. Similar evidence has been given by
PW 160 the DGM Finance of Hotel Marina. PW 165 of Hotel White house
Karolbag New Delhi has brought carbon copy of the bills prepared in the
name of the persons as Ext 22/37 to Ex 22/56, he has stated that all the
payments were made by this accused. PW 166 engaged in Taxi business
has stated that in the period 1994-95 alone an amount of Rs 70,000/was paid by this accused for taxi fair used by A-1 and others. My
attention has been drawn towards the manner in which the supply
orders have been purported to be given to the firm of this accused. The
firm has raised bills for 23,410 quintals of GNC. The order dated
8.7.1994, 25.7.1994, 23.7.1994, 20.7.1994, 19.7.1994 and 18.7.1994
were given to the accused for a quantity of 2160 quintals of GNC each for
a value of Rs. 99,8400/- similarly the order of supply orders were given
on 15.7.1994, 16.7.1994, 22.7.1994, 21.7.1994, 14.7.1994,25.7.1994,
23.7.1994 and 22.7.1994. The dates of the supply orders will reveal that
it was only a paper transaction and supply order could not have been
issued in the manner it has been shown to be issued. The accused has
raised bills of the articles which have been shown to be received on
20.7.1994, 25.7.1994, 22.7.1994, 21.7.1994, 17.7.1994 and other
similar dates which was quite improbable, split up of the supply orders
to transgress the pecuniary jurisdiction is another circumstance to
presume the dishonest intention. PW 82 the Income Tax Commissioner
has stated that on a raid made on 1.2.1993 at the house of this accused
Rs. 1 crore in cash was recovered. He was working as buffer stock of
corruption with headquarter at Delhi for facilitating the scamsters.
446. A-39 Mahinder Singh Bedi is the proprietor of M/s
Semex Cryogenics. Admittedly he received 1,00,27,720/- for supply of
29

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
instrument in his bank account. He has stated that bills were raised
after proper supply of the articles. CNC bills from Ext 42/292 to 42/302
were raised. PW 308 Sushil Kumar Mangala Superintendent of Custom
and Excise has informed to the C.B.I through its letter Ext -18/305 for
saying that the firm M/s Semex Cryogenics was not registered under
Central Excise Act, it has been stated that a manufacturing firm having
sale of more than Rs. 30 lacs is required to be registered. It has been
pointed out that the I.O has found and it has been brought on record
that neither M/s Semex Cryogenics nor M/s Asian Breeder had given
packing mark in their bills. All the invoices of M/s Semex Cryogenics
were found to be in serials dated 17.8.1994 shown to be received on
dated 20.8.1994 and the supply order have been issued on 14.7.1994,
15.7.1994 and 16.7.1994. My attention has also been drawn towards the
value of supply orders which have been kept just below Rs. 10 lacs and
restricted up to 99,8400/-and further that all the articles have been
entered in the bill-books on one day i.e 1.10.1994. A written argument
has been filed on behalf of the accused. It has been stated that this
accused has been falsely implicated in this case merely on suspicion and
the I.O has not brought any specific any clinching evidence against the
accused. I have already stated that there are sufficient materials as
above discussed to presume the guilt of this accused and also to
presume that he was in league of general conspiracy. It has also been
brought on record that being a very big supplier he was amply providing
gratification to the AHD Official and to the politicians and there is no
escape for prosecution.
447. A-40 Madhu Mehta is partner of M/s Asian Breeders.
She is the wife of A-42 one another partner of the firm who has admitted
of deposit of the amount Rs. 49,91,400/- for supply of instruments. A-41
Harish Kumar claims to be sleeping partner though he was liable to
30

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
profit and loss of the firm. A-41 has appeared as DW 2 in the case and as
per discussion in chapterII of the judgment his plea has been found to
be a pretext. PW 28 has brought on record the documents relating to
partnership account of accused Harish Kumar and Madhu Mehta as Ext
3/17, statement of account as Ext 11/1, three cheques issued by Madhu
Mehta and its seizure as Ext 3/18. PW 170 through its letter Ext 18/244
has informed to the CBI that Central Excise was not paid by the firm of
the accused persons namely Asian Breeders. PW 310 has come to say
that the firm M/s Asian Breeders has not made any declaration in the
period

1994-96

regarding

manufacturing

of

articles

of

artificial

insemination. It has been stated that a firm manufacturing items for


more than Rs. 30 lacs was required to take registration from the
Department and for a firm manufacturing less than Rs. 30 lacs was
required to make a declaration in the Department. It has been pointed
out that in all the invoice numbers are dated are 20.7.1994, materials
have been shown to be received on 23.7.1994 and the supply orders
dated

15.7.1994

these

circumstances

makes

the

entire

process

suspicious.
448. It is mention-worthy here that M/s Semex Cryogenics a
firm of A-39 and M/s Asian Breeders have been shown to supplied A.I
instruments in the relevant period in the following manner. M/s Asian
Breeders has raised bills for 36,00,000/- A.1 sheath, 8,00,000 plastic
gloves 1,76,00,000 plastic glove lets and 15,480 A.I lubricants (33540
Liters), neck plug 3936 and steel container 12,240. The firm M/s Semex
Cryogenics raised bills for 51,600 bottles of A.I lubricants. PW 203
Manoranjan Prasad Singh, Professor of Ranchi Veterinary college has
been brought as an expert for artificial insemination. It has been stated
that artificial insemination are to be done by two methods, namely frozen
semen method and liquid semen method, for frozen semen method,
31

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
semen, straw, A.I Sheath, A.I Lubricants, A.I Guns and a pair of gloves
for semen straw required. For Liquid Semen Method, syringe, catheters,
latex, gloves and liquid semen are required. In Chaibasa District artificial
insemination was done only by frozen semen method and the liquid
semen was simply not possible as it was to be as frozen semen used to
be brought from Frozen Semen Bank Hotwar, Ranchi, as there was no
facility of collection of collection from the bulls in the whole District. All
the instruments and medicines said to be supplied by M/s Asian
Breeders and M/s Semex Cryogenics were received by Dr G.P Tripathi
and further shown to have been issued to Dr. Kamla Kant Singh T.V.O
Chaibasa. The said Kamla Kant Singh has been examined as PW 167,
who has come to say that the instruments for artificial insemination were
seldom supplied to the unit and he has specifically stated that in 199495, he had not received any A.I instrument and Dr. B.N Sharma used to
take fake receipts and to prove his fact he has stated that the articles
were not entered in the stock register. The learned Special P.P has
submitted that Frozen Semen packed in the straw are supplied by Frozen
Semen Bank Hotwar, Ranchi, and the straw is preserved in liquid
Nitrogen. In order to preserve, plastic goblets are used inside the
container, Plastic goblets containing straws are kept inside a steel
container containing Liquid Nitrogen. Neck Plug is used for sealing the
steel container, thus the steel container and neck plugs are discarded
after some time when they become non-serviceable after continuous use.
At the time of insertion the doctor or the technical assistant uses a glove
and some quantity of A.I lubricant for the purpose of lubrication. The A.I
Sheath and globs are discarded after single use. As such on a average
12,000 A.I Sheath and plastic globs are only required for the whole year
against which 36,00,000/- A.I Sheath, 8,00,000/- plastic globs which
have been shown to be supplied. It has been stated that A.I lubricant of

32

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
500 ml. is enough for inseminating 10 cattle. Thus, not more than 1200
bottles of 500 ml. is required for the whole year against which 15480
bottles have been shown to be supplied and the items plastic goblets,
neck plugs and steel container which were not to be discarded after
single use have been shown to be supplied in huge number, such as
1,76,00,000 of plastic goblet, 4746 number of neck plugs, 12,240 of steel
container shows that the accused supplier were in criminal conspiracy
for forging bills/vouchers, CNC bills, supply orders etc. It has been
pointed out by the learned Special P.P that Frozen Semen is required to
be preserved in Liquid Nitrogen but the DAHO has not raised any bill for
supply of Liquid Nitrogen without which the frozen semen could not have
been preserved and in the absence of liquid Nitrogen there was no utility
for plastic goblets, neck plugs and steel containers.
449. It has been stated that normally each dispensary is to
be given veterinary medicines worth Rs. 5000/- every year and each
hospital is to get medicines worth Rs. 10,000/- every years. Since the
primary job of the DAHOs is vaccination, they do not indent for medicine.
The requirement is limited for vaccination only, and if some medicine is
required it is given by the DAHOs. The requirement placed by the TVOs
is examined by District Purchase Committees consisting of the DAHOs,
SAHOs, MVO, APO and if the requirement is limited amount office of the
R.D is moved for providing the medicine. Thus there are enough
circumstantial evidence to presume that the accused persons were in
league of general conspiracy of siphoning money from the Govt-Treasury.
450. A-43 Ajay Kumar Sinha has claimed that though he
has been shown to be proprietor of M/s Meeta Pharma but the business
was being looked after by his brother-in-law A-44, as per evidence an
amount of Rs. 49,95,400/-was deposited in the firms bank account for

33

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
bills of veterinary medicines. It has raised bills for four supply-orders
dated 13.10.1993 and one supply-order dated14.9.1994 for a value of Rs
999400/- each. The medicines have been said to be received by G.P
Tripathi in August 1994 to November 1994. The allotment has been give
on 20.10.1994 meaning thereby the supply orders were given to the
Pharma before making provision of allotment. I have discussed in details
for saying that there was no requirement of medicines in such huge
quantities. There is nothing on the record to presume that he was not a
beneficiary of the account in his name.
451. A-44 Dr. Gauri Shankar Prasad has claimed that the
firm was run by A-43 his brother-in-law and not by him. A written
argument has been filed by the accused stating therein that he has been
shown to be a benami owner of M/s Meeta Pharma and no documentary
evidence to bring home the charge has been brought by the prosecution.
He has denied of any knowledge of any general or specific criminal
conspiracy. The defence taken the accused seems to be a pretext as his
own brother-in-law has stated that the business was being looked after
by this accused and he was beneficial to the account of the firm. Thus
both the persons were beneficiary of the account. The learned Special P.P
has submitted that

at the relevant period of time the accused was

posted as DAHO Ranchi and he was assisting the AHD scam in various
ways, this accused has been convicted in other AHD Scam cases. It has
been pointed out that the articles which have been shown to be
transferred from the DAHO Chaibasa to Ranchi has been shown to be
received by this accused also (this evidence could not be verified by me)
It has been further submitted that the AHD officials were in the habit of
opening bogus firms in the name of their relatives to take the plunder of
money in different ways.

34

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
452. A-46 Sanjay Sinha is the proprietor of firm M/s Sanjay
Sinha, he has admitted of receiving an amount of Rs. 33,36,000/- in his
bank account for bills of 7236 quintals of GNC. He has pleaded
ignorance regarding split up bogus bills, forged supply orders and
sanction orders etc. PW 95 Deputy Director Investigation I.T has brought
income tax orders passed against the firm of the accused on record. A
written argument has been brought by the learned defence counsel for
saying that there is no direct clinching evidence against this accused
regarding non-supply of the articles, and participation of the accused in
general and specific conspiracy. The Ld Sp Pp has replied that as earlier
stated against actual requirement of 378 quintals of GNC 118711
quintals have been shown to supplied, this firm was required to pay
market-fees u/s 4 of Bihar Agriculture Produce Market Act, 1960 and
the firm is not a licensed trader. My attention has been drawn towards
the fact that this accused supplied GNC against supply order 2725027269 dated 5.12.1992, 27210-27229 dated 5.12.1992, 11170-11177
dated 18.8.1993, 27230-27249 dated 5.12.1992 for which all of which
allotment dated 16.8.1994 for an amount of Rs. 999000/-, 995000,
343000/-, 999000/- has been shown to be given and it purported to
supply on 19.12.1994, 15.12.1994, 2.9.1994 and 17.12.1994.

It has

been submitted that it will be apparent from the given figure that for the
supply order of the year 1992 the accused supplied the articles in the
year1994 without any fresh order and the manner in which the amount
of bill have been prepared gives a definite suggestion of dishonest
intention. It has been stated that the manner in which the GNC have
been shown to be supplied gives a strong circumstance to presume a
dishonest intention of the accused and participation of the accused in
the general and specific conspiracy. I have considered the written
argument of the filed on behalf of the accused. It has been stated that he

35

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
has been falsely implicated in this case merely on conjectures and
surmises and the firm of the accused had validly raised the bills, it has
been further submitted that even if some suspicion is created due to
short supply of the articles the suspicion must give benefit to the
accused several cases have been cited on the point. It has been argued
that on the said vague allegations an order of conviction may not be
passed against the accused. I have anxious consideration to the facts
and circumstance of the case .I am of opinion that the version of the
accused is not be believed with amidst preponderance of circumstances
and probabilities.
453. A-48 Rajesh Verma is proprietor of

M/s J.P

Enterprises, he has admitted of receiving of Rs. 15,00,000/- in his bank


account for supply of veterinary medicines. He has denied of any
knowledge regarding criminal conspiracy or gratification given by his
father J.P Verma or Verma Da. A bill for supply of Duaprim powder has
been raised by the firm, the manufacturer Brihans Laboratories,
Calcutta was having no record for the same, similarly M/S Appthike Pvt.
Ltd manufactured 6601 phials for Alembic out of which 6000 have been
supplied to another firm. It has claimed to have supplied the medicines
against, the supply order dated 21.7.1994 which has been received on
27.7.1994. Dexona Inj. (5ml) quantity 29704 vials have been said to be
supplied. As per the evidence only 6000 vials have been said to be
supplied from M/s Bhola Enterprises, Patna by the manufacturer. The
prosecution has brought enough circumstance to connect the complicity
of this case, in order to participate in general conspiracy with the other
accused persons.
454. A-49 Shiv Kumari is the mother of A-48 and the
proprietor of M/s S.K. Enterprises. As per the evidence an amount of Rs

36

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
14,72,180/- was deposited in the bank account of the firm and the firm
had raised bills for supply of veterinary medicines. PW 20 has stated that
actually her husband had come to open bank-account. The husband of
this A-49 has been examined as PW 209,who has stated that at the
insistence of the King-Pin A-8 , he opened two firms namely M/S J.P
Enterprises and M/S S.K. Enterprises and they were managing airtickets for AHD officials and politicians for which either it was being paid
by A-8 or PW 209 himself, his evidence has been corroborated by the
evidence of PW 350, who has brought on record Ext 3/230 to Ext
3/241,he has specifically stated that payments were made PW 209 and
none-else. The bills raised by the firm seems to be bogus, it has been
brought on record that Wormine Powder,50 gm manufactured by Cadilla
Veterinary, it was never sold to Bihar Zone, the other medicines shown to
be supplied by this firm and manufactured by Concept Pharmaceuticals,
Mumbai were marked as Veterinary Samples and not for sale. All the
supply-orders in the name of J.P Enterprises and S.K. Enterprises, a
brain child of A-8 were given supply-orders on 21.7.1994 itself.
455. A-50 Satyendra Kumar Mehra is the proprietor of firm
M/s Vishal Enterprises. Admittedly he has received Rs. 1,49,54000/- in
his bank account through bank draft and he had raised bills for
purported supply of 39600 quintals of yellow maize in the period. In the
statement U/s 313 Cr.P.C, (inadvertently a Zero could not be typed). He
has pleaded ignorance regarding any general or specific criminal
conspiracy. The CNC bill of the firm has been brought as Ext 42/64 to
42/78. PW 105 Amit Khare the D.C of Chaibasa was surprised to note
that only on one day ten bills this firm each for Rs. 9,95,200/- was
withdrawn. It was found by him that at the Regional Level ,an officer has
got power to sanction up to Rs. 10 lacs only on getting suspicion the
matter was inquired. The firm has raised bill No 251/94-95 for supply of
37

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
yellow maize, the consignment was addressed to G.C.F Saraikela but it
has been shown to be received by A.P.O Chaibasa, further challan No in
respect of consignment has not been mentioned which is another
circumstance to suspect. In other bills of the accused is also challan No
in respect of the consignment has not been mentioned in the bill.
Similarly yellow maize has been said to be supplied for which bill No
245/94-95 was raised. The consignment had been addressed on account
of G.C.F Saraikela, while it was received by A.P.O Chaibasa. I have
earlier discussed regarding the circumstance that articles in such
quantities was at all not required and it could not have been stored.
456. A-51 Ravindra Kumar Mehra is the proprietor of M/s
Arke Enterprises and admittedly he has received an amount of Rs.
49,74,500/- through bank draft in his bank account, he had raised bills
for supply of 10840 quintals of GNC. He has also denied of taking part in
any general or specific criminal conspiracy. It has been pointed out that
five supply orders were given to this accused on 29.9.1994 and one order
on 28.6.1994. the supply order have been split up to override the
jurisdiction. It has been pointed out that all the supply orders have been
split up on such a way so that it remains up to the limit otherwise there
was no necessity to split up the supply order. The other circumstances
have all ready been discussed by me in earlier paras of discussion.
457. A-52 Sunil Gandhi is the proprietor of M/s Magadh
Distributors. Admittedly he received Rs. 24,83,000/- in his bank account
through bank draft. He raised bills for supply of veterinary medicines.
He has denied of any knowledge of any general or specific criminal
conspiracy. The manufacturer Concept Pharmaceuticals Ltd Mumbai has
informed that it had not manufactured medicines Sulcoprim 500mg,
Timutin 300 gms shown to be supplied by the accused said to be

38

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
manufactured by the manufacturing unit. It has been stated that on one
day dated 12.8.1994 the supply orders were given to the accused for
value of Rs. 99,7000/-, 48,9900/-, 99,6100/- . It has been stated that
these are the circumstances to presume the participation of the accused
in the criminal conspiracy along-with the general circumstances earlier
stated.
458. A-53 Dayanand Prasad Kashyap is the proprietor of
M/s Vaishnow Enterprises. Admittedly he received Rs. 24,93,500/- for
supply of mineral mixture without salt. I have earlier discussed that this
article in such a quantity was not required and no indent was ever
issued. He has further admitted of given a status of State Minister being
appointed as Vice Chairman of 20 Point Programme, however he has
denied of any proximity with co-conspirator Lalu Prasd who had
nominated him. He has stated that it was only a political relationship.
This A-53 has denied of any knowledge of any general or specific criminal
conspiracy. PW 106 has stated that A-7 called him and stated that the
documents relating to AHD have been kept in the house of this accused
who was a mere supplier. PW 73 has brought Ext 7/2308 which is a gold
purchase certificate for 5248 grams of gold, the gold bond has been
brought as Ext 2309 and the receipt has been marked as Ext 7/2310.
Ext 7/2314 is the receipt for gold for 2435.300 grams in the name of the
wife of the accused. Similarly Ext 7/2318 is the receipt for gold bond of
1772 grams of gold. PW 92 the Commissioner Income Tax has stated
that a raid at the house of this accused was made on 17.9.1993 and an
amount of Rs. 11.5 lacs was recovered and on another day 2,96,961/was recovered and from possession of his wife 1,08,592/- was recovered.
A written argument has been filed on behalf of this accused. It has been
stated that he has been falsely implicated in this case though he had
validly supplied the mineral mixture and the CBI had not investigated
39

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
the case in right perspective. This accused wanted to say that it had
started a small unit of producing mineral mixture without salt. I have
earlier stated that PW 247 was very specific on the point that the firm of
this

accused

was

registered

in

the

Sales

Tax

Department

for

manufacturing Allopathic medicines. No permission for manufacturing of


mineral mixture without salt was taken by the firm. It has been brought
in evidence as discussed subsequently that there was no requirement of
mineral mixture by the DAHO.
459. A-54 Mahinder Prasad has admitted of being close aid
of AHD Scam Kind Pin A-8 S.B Sinha. He has stated that business of
M/s S.R Enterprises in the name of his wife was opened at the direction
of A-8 S.B. Sinha, he has admitted that an amount of Rs. 49,96,390/was paid in the account. In his further defence he has stated that being
servant of late S.B. Sinha he has not done anything on its own and he
was only obeying his command. It has been shown by the prosecution
that medicines like Sulcoprim bolus, Conciplex Inj., were manufactured
as samples, while medicines such as Sulcoprim (5 x 4s pack) powder,
Cociplex powder was sent without any requisition, Wormin bojus 50gms
pack have not been supplied to Bihar by its manufacturer Cadilla. The
Pfzier Ltd has informed that Banminth Tab 10x10, only 20 packets were
supplied to this firm while it has raised bills for 1029 packs, Anorexon
forte bolus total supply of this firm is 14174 packs and the batch No
shown to be supplied by this accused these medicines were at all not
supplied to the firm of the accused while it has raised bills for 14174
packs, the medicines like Rumenton Tab 50's were not supplied to the
firm of the accused. Sulcoprim powder (100 grams) 1422 packets have
been

shown

to

be

supplied,

by

the

manufacturer

Concept

Pharmaceuticals Mumbai, as per the record only 200 packs have been
dispatched to Patna as Veterinary samples.
40

Part III - Evidence Regarding General Conspiracy &


Supplier Accused Persons
460. A-55 Bimla Sharma has admitted of signing papers of
partnership of M/s A.B Sales at the request of her husband. She has
pleaded ignorance regarding receipt of an amount Rs. 9,99,300/through bank draft in her account though it has been proved to be
deposited. He has pleaded ignorance of taking part in any general or
specific criminal conspiracy. It has raised bills for supply of medicines
manufactured by M/S Brihans Lab,as per record of the manufacturing
unit 216 packs to this firm and 160 packs to the firm of A-32

were

supplied while it has raised bills for 1620 packs of Duaprim Powder 100
grams. The supply order for a value of Rs. 499900/- dated 3.10.1994
and 16.9.1994 have been shown to be given to the firm, this evidence
against the accused is to be read with general circumstances discussed
earlier.
461. After discussion above made, I find that the prosecution
has proved its case against the above accused persons with the chain of
circumstantial evidence.

41

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
462. This part of the judgment relates to AHD official
including the Treasury Officer i.e. from A-1 to A-11. In the course of
trial, A-5 Dubraj Durai (Manager Government Cattle Farm over all incharge of Cattle Farm, Saraikela), A-8, the Joint Regional Director AHD
namely S.B Sinha said to be kingpin of the AHD Scam and A-11 Ram Raj
Ram Regional Director, AHD) died. Thus in this part of the judgment,
the evidence/allegation against the accused persons namely A-1 to A-4,
A-6 the T.O, A-7, A-9 and A-10 is to be discussed. It will be apparent
from the discussion as made earlier and to be discussed herewith that
the accused A-1 in conspiracy with other accused persons dishonestly
and fraudulently fabricated records/documents to show liquidation of
huge quantities of feed/fodder shown to have procured and the fake
receipts were issued by the accused persons A-2 to A-5 and under threat
of A-1 by the Traveling Veterinary Officers, Block Animal Husbandry
Officers, Sub-Divisional Veterinary Officers. A-1 was having a patronage
of high AHD officials and politicians including ministers. In the earlier
part of the judgment. I have discussed that the feed/fodder, medicines
and instruments which have been shown to be supplied and for which
fake receipts were given, the circumstances have been brought for saying
that no such articles were ever supplied by the suppliers and it was only
a paper transaction. It will appear from the discussion that the A-1
initiated a false proposal for distribution of purported excess feed/fodder
free of cost among beneficiaries of different development schemes of
Government of Bihar. This false proposal of the accused Dr. B.N. Sharma
was processed and recommended dishonestly by the accused persons
namely A-7, A-8 and A-9 and finally approved by A-11. It is apparent
from the discussion that there was no scheme of Government of Bihar
during the period 1994-95 under which feed/fodder could have been
distributed free of cost for the beneficiaries of the Development Schemes,

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
but the A-1 prepared false documents showing distribution of 2,14,400
quintals of Yellow Maize, 74200 quintals of GNC(ground nut cake)
amongst the beneficiaries in the district of Chaibasa. The accused
persons also forged false records showing transfer of 2,93,258 quintals of
Yellow Maize and 6,598 quintals of GNC to DAHO Ranchi. It has been
stated that no such transfer was possible and it was never received. The
DAHO Chaibasa transgressed his pecuniary jurisdiction and to override
the circular, A-1 split the bills. The supply-orders were also split to
transgress the pecuniary jurisdiction of the RD AHD. In earlier part of
the judgment, I have stated regarding the criminal conspiracy and the
efforts made by the prosecution to complete the chain of the
circumstances and the circumstantial evidence and stated that the chain
will be completed in the given manner. I have made an attempt to explain
as to how the prosecution has brought and proved these facts by the
evidence and the circumstances excess 243% of expenditure than the
actual allotment , against an allotment of Rs four lacs and odd an amount
of Rs 37 crores and odd was withdrawn------- though an excess amount to
a tune of 243% was withdrawn, a simultaneous surrender of fund was
being made to create a veil------ imaginary supply orders being given out of
proportion without indent ------ 78 fake allotment letters prepared by A-10
on the basis of which CNC bills were drawn ---- purported supply of
feed/fodder, medicines, instruments were simply not probable to be
supplied --there was no provision of storage of such huge quantities of
feed/fodder etc. -------- fake receipts were given by the accused persons
namely A-2 to A-5 and other AHD officials had given fake receipts under
threat by the A-1---------to cover up these fake supply the articles were
shown to be transferred to Ranchi and other places, no bills for such
transportation was raised, these articles were not entered in the stockregister of the receiving officer, there was neither any requirement nor

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
genuine order for such transfer--------- pecuniary jurisdiction being flouted
by the DDO and the Treasury Officials -------- the supply orders, the CNC
bills split up to override the circular of the Government ------ fake receipts
prepared the AHD Officials and the T.O getting gratifications in cash,
kind and other ways i.e the evidence of pay off--------- the AHD officials
were having patronage and umbrella of the high bureaucrats, politicians,
the Chief-Minister cum Finance-Minister, the leader of Opposition, Chief
Whip of the Opposition, Chairman PAC had come in unison in greed of
taking pay off and gratification.
463. Let me state regarding the complicity of these accused
persons separately and the way they participated in the general and
specific criminal conspiracy. The discussion made here has to be read
with the discussions made in Part I to III of this judgment and with the
evidence discussed in Part V to VII. The avalanche of evidence brought
on behalf of the prosecution are juxtaposed and overlapping in such a
manner that it could not have been booked in an airtight compartment.
464. A-1 B.N. Sharma was DAHO Chaibasa during the
period 1994-95. He was overall in-charge of the District Animal
Husbandry Department, Chaibasa during the relevant period. He was
working as Drawing and Disbursing Officer of the office as well. This
accused was confronted with the evidence brought against him by the
prosecution. It has been stated in examination u/s 313 Cr.P.C, that an
amount of Rs. 37,70,39,743/- was rightly withdrawn by him on the basis
of genuine allotment letters. He has denied of participating in a general
or specific criminal conspiracy, regarding the split up of the sanction
orders of the R.D AHD to override the limit of Rs. 50,000/- he has
pleaded ignorance. He was also confronted with the evidence that against
allotment of a meager amount Rs. 4,09,180/- approx 37 crores were

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
withdrawn from the treasury by him. He has simply stated that only
genuine allotment letters were used by him. He has also denied of any
criminal conspiracy with the other AHD officials. The attention of the
accused was also drawn towards his false proposal for distribution of
purported excess feed/fodder free of cost in conspiracy with other
accused persons namely A-7, A-8, A-9 and A-11, to which he has stated
that he had only forwarded the requirement of the Field Offices to the
R.D AHD. The attention of the accused was also drawn towards
withdrawal of Rs. 50.56 lacs without any valid allotment on 6.3.1993
alone. He has stated that it was withdrawn with genuine allotment
letters. The attention of the accused was also drawn towards evidence of
gratification and political patronage to which he has denied. As stated
earlier it has been brought on record by the prosecution that the
feed/fodder, medicines, instruments etc highly disproportionate and
hyperbolic to the actual requirement of these articles have been shown to
be supplied and shown to be received admittedly by A-2 to A-5, thus the
other part of the criminal conspiracy is required to be dealt in this part of
the discussion. It has appeared on the record that the AHD officials were
getting gratification and 80 % of the amount of the bill passed was taken
by them for distributing amongst higher AHD Officials, bureaucrats and
politicians. The prosecution has brought on record the evidence that the
accused persons had amassed a huge wealth out of these scam money.
PW 87 Kumar Sanjay an Assistant Commissioner in Income Tax at Patna
had made assessment of the income of the accused B.N Sharma. It has
been stated that for the assessment year 1986-87, 1995-96 (1.4.1995 to
2.2.1996) it was assessed that the accused has amassed undeclared
property for a value of Rs. 5,67,04,963/- for which he was assessed to a
tax of Rs. 3,40,22,978/-. The learned Special P.P has submitted that it
was only a meager amount as this shrewd accused had kept his wealth

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
at other places also, which might not have been traced by the CBI. The
evidence of PW 100 Deo Nidhi Pd Sinha, who was working as assistant in
Chaibasa Treasury, is almost admitted by A-1. He has proved the
specimen signatures of the accused persons A-1 and A-6. He has
brought on record CNC bills of approvers,15 bills of M/s Vishal
Enterprises, a firm of A-50 as Ext 42/64 to 42/78, 64 bills of M/s
Sayeed and Co,A-37,as 42/79 to 42/142,M/S Chhotanagpur Cattle Food
Supply Co. as 42/143 to 42/148, for Bhagat and Co. (A-32) from Ext
42/165 to 42/185 for M/s Mallik Enterprises (A-38), from 42/186 to
42/201, for Bihar Surgico Medico Agency (A-29) 42/202 to 42/232, for
M/s Manas Sales Corporation (A-31) from Ext 42/233 to 42/273, for
M/s Samarpan Veterinary Enterprises (A-30), 42/274/ 42/291, for
Semex Cryogenics (A-39) from Ext 42/292 to 42/302, for M/s Little Oak
Pharmaceuticals (A-27) 42/303 to 42/312, for M/s A. Traders (A-28), Ext
42/325 to 42/334 Sri Baba Chemical Works, M/s Asian Breeders M/s
Tripuati Agency, M/s Arkey Enterprises, M/s Meeta Pharma, M/s Sanjay
Sinha, M/s Swarshwari Drug Agency have also been brought on the
record. The advice list Ext 43, Bank scroll Ext 7/2246 have also been
brought on the record by this PW. PW 108 has brought on record Ext
42/181 to 42/260 the paid vouchers received by A-4 and the bills have
been signed by A-1, similarly Ext 42/165 to 42/311 the articles received
by A-3 and the bills signed by A-1. Ext 42/201 to Ext 42/263 received by
A-2 and Ext 42/242 to 42/234 signed by A-1 as the signing of the bills
and the receipt of the articles was not in dispute. Ext. 42/165 to 42/311
are the paid vouchers which has been received by A-3 Gaya Prasad
Tripathi Ext. 42/201 to 42/300 as given in the list by the PW were
received by co-conspirator Mukesh Srivastava. Ext. 42/242 to 42/134
have been received by co-conspirator Dr. Dubraj Dorai. This PW has also
brought 42 guard files for the year 1994-95 in which the second copy of

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
bills have been kept. The said guard files have been marked Ext. 45 to
45/47, another 49 guard files as Ext. 45/48 to 45/96. Similarly the
other guard files of bills have been marked from Ext. 45/97 to 45/136. I
am not going in details of the discussion. The evidence of PW 108 is
pertinent to the point that he has come to say that the fund allotments
usually comes through the post whereas in the period 1994-95 it was
directly being brought by A-1 himself. It has been stated that the drafts
were either received by supplier or A-1 himself use to handover the draft
to the supplier at their address. This witness has also brought the guard
files of the year 1994-95 which have been marked as Ext. 45/137 to
45/140. The cash book of DAHO office for the period 06.05.1994 to
20.02.1995 attested by A-1 has been proved Ext. 24/15, the bill book for
the period 06.05.0994 to 30.03.1995 has been brought by Ext. 25/7,
this PW has brought nine contingent register of the DAHO office as Ext.
46 to 46/8 in this register the details of drafts handed over to the
suppliers have been entered. The five stock register of the period 1994-95
as received by co-conspirator A-3 Gaya Prasad Tripathi have been proved
as Ext. 47 to 47/4, another three stock register for the article received by
co-conspirator A-4 Arjun Sharma have been marked as Ext. 47/5 to
47/7, the stock register maintained by A-2 Mukesh Kumar Srivastava
have been proved as Ext. 47/8 to 47/9. The letter received register have
been brought in Ext. 48, after perusal of which the PW had stated that in
the period 1994-95 most of the allotment letters were being brought by
accused A-1 himself. The expenditure report prepared by A-3 has been
proved as Ext 45/141. The evidence of PW 127, 128, 129, 130,131, 132,
133, 134, 135, 136, 137, 138, 144, and PW 261 is consistent on the
point that A-1 was taking fake receipts for supply of feed/fodder,
medicines, instruments etc under various threat from his Field officers,
these PWs were posted as field officers under the DAHO, Chaibasa. These

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
Field Officers were aware of political and official patronage of PW 1 and
his heavy weight access in the bureaucracy. The evidence of PW 146,
147, 148 is also on the similar point, they have stated that as the articles
were never supplied, these articles were not entered in the stock register
of the unit. Evidence of PW 167, 168 is also on the same point. Similar
evidence have been given by PWs 149, 151 152, 154, 155. PW 150 has
come to say that in the period 1990-95, there was no scheme for free
distribution from his area and at the threatening of A-9 and others fake
entry in the register was made. PW 198 SAHO Chaibasa has come to say
that he was looking after Veterinary Hospitals and 17 -18 dispensaries of
the AHD ,but no requisition of medicine or feed was given by him and the
A-1 used to take fake receipts for supply of medicine and feed without
making actual supply under various threat. Similar evidence have been
given by PW 200 and 201. PW 206 has brought on record the files
relating to purchase committee. He has also brought on record the
gazette notification of the government in which purchasing jurisdiction of
a DAHO is up to Rs. 5000/-, to R.D up to 15000/- it has been marked as
ext 18/258. PW 210 has brought on record figures of hyperbolic excess
withdrawals during the relevant period and even prior to it. PW 220 an
IAS Officer was posted at Director, AHD, Patna in March 1996, he has
come to say that in the course of investigation the CBI wanted to know
as to whether there was any scheme sanctioned for free supply of food,
feed and others for cattle/birds and he replied to it through Ext. 18/161
that there was no such scheme. He has also brought on record letter no.
6603 dated 20.11.1996 alongwith annexure with regards to the question
which has been marked as Ext. 18/267. Ext. 59/2 brought by this PW is
the Gazette notification regarding financial limits of the DAHO and
others. PW 231 has brought on record Ext 38/308 to Ext 38/310 files
relating to Central Clearance Branch of R.B.I with regard to Financial

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
year 1991-92 to 1994-95, it has been stated that in the year 1993-94
also a huge withdrawal was made against a meager allotment. The
evidence of PW 253 regarding cash flow management is also relevant
with regard to this set of accused persons. PW 255 has brought
surrender of the amount by the AHD also relates to some of the
circumstances for saying that though a huge withdrawal against a
meager allotment was made, a simultaneous surrender was also being
shown to hide nefarious activities. The evidence of PW 258 who
accompanied the CBI when a raid was made at a flat of A-1. The evidence
of PW-288 the then Additional Financial Commissioner is required to be
looked into as to how a hyperbolic expenditure was been made against
meager allotment. The evidence of PW-291 relates to evidence of the
prosecution as to how actual expenditure of hyperbolic amount to the
budgeted allocation was made and simultaneously a surrender account
was also been maintained. The evidence of PW-311 is to be looked into
he

has brought search memo of accused A-1 and the seizure dated

24.07.1996 as Ext /150, seizure memo dated 01.09.1996 as Ext 3/151,


seizure memo dated 02.09.1996 as Ext

3/152, seizure memo dated

18.09.196 as Ext. 3/153. PW 83 has come to say that some letters were
given by A-27 for reservation of room in Hotel Hindustan for a stay of A1, A-1 stayed there and payment was made by A-27.PW 166 has come to
say that A-38 used to engage his Taxi for his guest A-1 and others and
an amount of Rs. 70,000/- was paid by A-38 for Taxi used by A-1 and
others. PW 174 has brought on record Ext 38/271, this file relates to
transfer and other matters with regard to this accused. It has been
stated that at the recommendation of M.L.A Rajo Singh(an accused in
supplementary case since dead) A-20, the then Chief-Minister cum
Finance Minister issued a buff sheet for staying the transfer of the
accused, at that time the said Rajo Singh was the Chief Whip of the

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
Congress. Accordingly the stay order of his transfer by order No 518
dated 28.7.1993 was issued. This evidence of the prosecution is of
utmost importance in the sense that the transfer of this accused was
made on Administrative Ground when he had withdrawn an amount of
Rs. 50.56 lacs on one day that is 6.3.1993 against a meager allotment
,actually stay of transfer by the Chief Minister himself and canvassing of
this accused by the chief whip of the congress boosted the nasty morale
of this accused, and it upgraded his height in the eyes of the other AHD
Officials. He was emboldened due to nexus with the politicians. The
approver witnesses PW 195 and PW 196 have stated regarding the
complicity of this accused and the nexus of the AHD Officials along-with
politicians, bureaucrats and others. PW 266 has been brought on point
regarding the passing of the bills. Ext 42 series and specially Ext 42/128
were shown to him and he has stated that in these contingent bills, full
classification have not been given. He has further stated that the details
of allotments and allotment letters along-with dates have not been
provided, a separate allotment has been shown on each bill of even one
firm though produced on one day, it was required to be filled up in
compiled form. The Learned Spl PP submits that the bills were being split
to give a veil to the act of transgressing pecuniary jurisdiction. It has
been stated that an amount of Rs. 9,97,800/- has been withdrawn by
split up of the bill of Rs. 49,890/each- in 20 separate vouchers. PW 311
has brought the search memo Ext 107 dated 24.7.1996 and other
seizure memos dated 2.9.1996 and others against this accused. A-1 was
having close nexus with the accused suppliers as well, and maintaining a
good rapport with them in order to siphon the government- money,A-27
who has corrupted the AHD officials the most by providing gratification
to all and sundry was actually class-mate of this accused , at the behest
of A-1, the name of the firm of the A-27 was included in the list of the

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
suppliers. It has been brought in evidence that the name of the firm of
this accused had not figured in the list prepared by the Central Purchase
Committee and it was included subsequently perhaps at the behest of
this accused and other co-conspirators. Thus it will be apparent that this
accused was spearheading the scam in a shameless and fearless manner
having patronage of the Chief Whip of the opposition and the ChiefMinister himself who were themselves deeply engrossed in the scam. The
question of excess withdrawal /alleged fraudulent withdrawal was raised
in the Honble House of the Legislative Assembly and Council time
without number and the Honble members had raised questions that
against the budget allotment of Rs. 48 crores and 15 crores only, how
excess withdrawal of Rs. 236 crores and 312 crores were made in the
year 1991-1992 and 1992-93. The file relating to the question has been
brought in the Ext. 38/301. The evidence of PW 231 is also of
importance. He has brought on record ext 38/308 to 38/310 which are
the files related to Central Clearance Branch of RBI with regard to
financial year 1991-92, 1994-95 and 1993-94 respectively. It has been
stated that it will be apparent from Ext 38/310 that in June 1993 an
amount of Rs. 12.16 crores in August 1993, 15.34 crores in October
1993, 11.93 crores in December 1993, 14.4 crores in January 1994,
41.72 crores and it total Rs. 37.42 crores were withdrawn from Chaibasa
Treasury alone. PW 255 has brought file relating to fund surrender by
the AHD. This record has been brought for showing that though
fraudulent withdrawal was made. The AHD was showing surrender of
some actual allotment. PW 291 has brought on record the file of nonplan head/main head 2403 for the period 1995-96 in which actual
expenditure of period 1991-94 has been given. It has been stated that in
the period 1991-92 the actual expenditure was Rs. 11,76,00,013/- and
in period 1992-93 it was Rs. 13,32,46,000/- in the period 1993-94 Rs.

10

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
19,52,46,800/-. He has pointed out the budget allocation 1994-95 was
Rs. 6,54,71,200/- in 1995-96 the budget estimate for Rs. 8,03,09,200/-.
The file has been marked as ext. 38/364. Similarly, the ext. 38/365,
38/366 to 38/369 have been brought by this PW for showing surrender
of this account. PW 80 has brought on record that this accused
alongwith co-conspirator M.K. Srivastava (A-2) had stayed at Hotel Aster
in room No 119. They had shared one room jointly and the room rent as
well as telephone charges for an amount of Rs. 1461.72 was paid by the
firm of A-27. He has brought on the record the guest card carbon copy of
the bills as Ext 19/49 to 19/53 and Ext 19/54 as well. PW 83 Senior
Accountant

of

Hotel

Hindustan

of

Calcutta

has

brought

guest

registration card bearing signature of A-1 alongwith the bill (Ext 22/19)
for which the bill was paid by M/s Little Oak Pharmaceuticals, a firm of
A-27. The room was booked by the accused A-27. A written argument
has been filed on behalf of this accused. It has been submitted that it is
admitted case of the prosecution that there were 78 allotments letter
issued by A-10 with genuine signatures of A-10 i.e. B.B. Prasad. It has
been stated that as per the prosecution case this accused has withdrawn
Rs. 39 crores and odd on the basis of said allotments letters. It has been
submitted that there was no machinery and occasion before the A-1 to
inquire into the genuineness of the said 78 allotments letters. It has been
further submitted that prosecution witnesses have admitted that prior to
March 1996 there was no provision to send allotment letters to the
treasury and the budgetary allotment is to be sent to the A.G Office only.
It has been submitted that this accused was not concerned with the
general of specific criminal-conspiracy and he has been roped by the CBI
merely on the basis of conjectures and surmises. My attention has been
drawn towards cross-examination para 506 of PW 348 the main I.O of
the case who has admitted that the DAHO was not having any role in the

11

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
issuance of supply order and the supply orders were to be issued at the
level of Regional Director. It has been further submitted that the
statement of the prosecution witnesses regarding issuance of fake
receipts of articles under threat of A-1 is a story brought by the
prosecution and actually under the scare of the CBI such statement have
been given by the prosecution witnesses. It has been pointed out that the
I.O himself has admitted in cross-examination para 507 and 515 that no
complain from the A.G Office was made and the Director AHD had not
issued any direction for passing the bills after verification. It has been
submitted that much hue and cry has been made by the prosecution
regarding stay of his transfer but it is admitted case of the prosecution
that this petitioner had not filed any petition before any authority
regarding stay of his transfer. Furthermore the prosecution has not
alleged that this accused paid any gratification for stay of his transfer.
My attention has also been drawn towards PW 103 Sri Vijay Shankar
Dubey the then Finance-Commissioner who has stated that there was
report of excess withdrawal but there was no record of any fraudulent
withdrawal. It has been submitted that the prosecution has relied upon
approver's witnesses and other tainted witnesses such as PW 199 for
proving its case of taking gratification and pay off. I have given anxious
consideration to the facts and circumstance of the case and the plea of
the defence taken by this accused. In taking help of the politicians he
has also committed an offence under specified corrupt practices besides
the provision of government servant conduct rules has also been
violated.

find

that

preponderance

of

evidence

and

not

with

preponderance of probabilities only the prosecution has proved its case


beyond a reasonable shadow of doubt against this accused. Actually he
has been found to be spearheading the scam in shameless manner. Thus
this accused was champion racer in taking gratifications, and amassed a

12

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
huge wealth out of the scam

being emboldened of the political

patronage, the AHD officials of the district were scared of his towering
personality emerged due to political patronage. The defence raised by the
accused is only a pretext.
465. A-2 Mukesh Kumar Srivastava was working as
Assistant Director Poultry, Chaibasa and over all in-charge of the farm.
He has denied of any participation in any criminal conspiracy. This
accused has admitted that the receipts for 1,11,144 quintals of Yellow
Maize and 65756 quintals of GNC were issued by him in the relevant
period. He has asserted that these articles were actually received by him.
He was also conformed with the evidence of free of cost distribution of
feed/fodder without any such scheme of the government to which he has
stated that it was made at the direction of the A-11. He has admitted of
seizure of Rs. One lac in cash and a sale deed of land. He has stated that
Rs. 90,000/- was deposited by him in the CBI Office and the land was
purchased by him by his own income. He has denied of any participation
in general or specific criminal-conspiracy. The falsity of keeping the
articles will be apparent from the evidence of PW 110 who has submitted
the measurement report Ext 49 and 50, it has been stated that the
godowns where the articles have been said to be kept was having a
storing capacity of 960 Cft and 1320 Cft only and such a huge quantity
could not have been kept.

PW 108 has brought on the record the

different receipts of A-2, A-3, A-4 and A-5 which remains the admitted
document of these accused persons. He has stated that fund allotments
usually come through the post but in the period 1994-95 the fund was
being directly brought by A-1 himself which gives to prosecution another
circumstance

of

circumstantial

evidence.

He

has

forged

documents/stock-register for showing transfer of 22840 quintals of


yellow maize to DAHO, Ranchi to cover-up the bogus supply, purported
13

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
to be supplied at the order of the A-8.Apart from it Govt. Cattle Farm has
Saraikela has shown transfer of 231400 quintals of Yellow Maize to
DAHO Ranchi, as per its stock-register. Thus a total 254240 quintals of
Yellow Maize have been shown to be transferred. No receipt of the same
at Ranchi is available in the stock-register. The CBI has brought on the
record the stock-register of the DAHO Ranchi for showing that against
authorization of 2,93,258 quintals of Yellow Maize only 2,542,40 have
been shown as received, no GNC has been shown to be received. It has
been pointed out that for transportation of such huge articles trucks
were required to be engaged, but no bill for transportation has been
raised and it states regarding falsity of the claim of the transfer. It has
been pointed out that as per order of the A-8, vide his order no 36164
dated 2.11.1994 DAHO Ranchi was authorized to receive 2,93,258 qtls
of Yellow Maize and 66,598 Qts of GNC from DAHO, Chaibasa. He has
given receipts for 1,11,144 quintals of yellow maize and 65,756 quintals
of GNC. It has been argued that this accused was in such a haste that
for a challan of approver accused dated 19.7.1994, he issued receipt for
it on 7.7.1994. Besides general and specific evidence of gratification have
been brought against the accused. A written argument has been filed on
behalf of the accused, the main crux of the argument being that for the
same and similar allegation he has been also made an accused in RC66(A)/96, RC-68(A)/96 and RC-51(A)/96 for the offences committed in
different financial years. The Learned Special PP has replied that
separate cases have been brought at the direction of the Honble Apex
Court and at the very beginning of the judgment, I have discussed
regarding the same in subsequent paragraphs also while dealing the case
of Dr. R.K. Rana the law points will be discussed by me in chapter VI of
the judgment. I have already discussed the evidence appearing against
this accused and it has been proved by the prosecution that this accused

14

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
was in league of general conspiracy and he was also engaged in taking
gratification and he amassed a huge wealth from the gratification. It has
been submitted by the defence that the accused has suffered ordeals of
trial for long period of time, hence a lenient view maybe taken by the
court. It has been further submitted that whatever the receipts were
issued by him, it has been issued under the direction of DAHO Chaibasa
i.e. A-1. It has been submitted that no evidence have been brought by
the prosecution regarding meeting of mind and there was no occasion for
the accused to be in league of any general of specific criminal-conspiracy.
It has been submitted that the deposit of Rs. 90 thousand in the CBI
office was made by him under scare of the CBI and because of the order
of the Hon'ble Court ,it has been submitted that the amount was
collected from his close relatives and friends. I have already discussed
the evidence brought against this accused and find that this accused was
actively participating in the conspiracy and obtained fake receipts from
field-officers and gave receipt of the articles which were never supplied.
He was working as reliable Lieutenant of the Champion Scamsters A-1
and others.
466. A-3 Gaya Prasad Tripathi was posted as Mobile
Veterinary Officer/ T.V.O Mobile Chaibasa during the period. He was
responsible for rendering necessary assistance to the DAHO primarily in
containing epidemics and it was his duty to receive the consignment of
the medicines and the instrument on behalf of the DAHO and to
distribute the same as per their requirement.

He has admitted of

issuance of receipt of the articles worth Rs. 13,31,15,100/- however he


has stated that these were not fake receipts. He has also admitted of
issuing receipts for supply of Mineral Mixture for Rs. 24,93,500/- and
others for the other accused supplier farms. It has been stated that the
receipts were given after receiving of the articles and the articles were
15

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
distributed in the field. He has also admitted of receiving the medicines,
instruments etc. The attention of the accused was drawn towards the
fact that the necessary constituent liquid Nitrogen essential for artificial
insemination for frozen semen was not supplied to which he has replied
that such articles were actually supplied. The attention of the accused
was also drawn towards F.D receipts of Rs. 22 lacs and others to which
he has stated though his signature appears in the bank account, he is
not making any claim over it. PW 67 a Banker of Allahabad Bank at
Calcutta has brought on record the seizure list of CBI regarding the
account of this A-3 and A-4 also. The accused persons have admitted
their signature upon the bank account, however they have disowned the
money seized by the CBI. It will be apparent from the evidence that he
actively participated in the criminal-conspiracy with the other accused
persons, he was in conspiracy with A-1 in particular and in criminalconspiracy with suppliers and others he issued forged receipts of the
articles which were never supplied and amassed a huge wealth, received
frequent hospitality of the accused suppliers, dared to receive amount
directly in his account in a shameless manner. SB A/c No. 4752 in Bank
of Madurai, Gariyahat Branch was opened in his name, the account no.
being Ext. 7/1975 in which amount was transferred directly through
cheque from the account of A-27, SB A/c No. 4806 marked as Ext.
7/1974 an accused supplier. Ext. 7/1980 is the certified copy of ledger of
current Account Number 808 standing in the name of M/s Little Oak
Pharmaceuticals (A firm of A-27), through current account No 808
amount has been credited in the account of this accused. Ext 7/1986 is
the fixed deposit credit challan for an amount of Rs. 1.5 lacs in the name
of this accused. Ext 7/1981 to Ext 7/1983 are the credit vouchers for
the current account No 808 of A-27 which have been directed to be
deposit in S.B account No 4752 and S.B account No 4753 standing in

16

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
the name of Gaya Prasad and accused Arjun Sharma (A-4). By these
credit vouchers an amount of Rs. 50,000/- each were deposited in the
account of these accused persons. Ext 7/2000 to Ext 7/ 2005 are the
fixed deposit receipts of Rs. 50,000/- each issued in the name of accused
Gaya Prasad Tripathi on 13.10.1993. Ext 7/2006 to Ext 7/2009 are
three fixed deposit receipts, two receipts of Rs. Two lacs and one receipt
is RS 1.5 lacs in the name of Gaya Prasad Tripathi. The accused had also
opened a locker account which has been brought on record. S.B account
No 3966 was opened in the name of this accused and the account was
introduced by A-27. The pass-book has been marked as Ext 7/2078. Six
F.D receipts of Rs. 50,000/- each have been marked as Ext 7/2091 to
7/2096. Another four receipts of Rs. 50,000/- have been marked Ext
7/2097 to Ext 7/2100/, two other F.D receipts of Rs. 50,000/- have
been brought as Ext 7/2101 to Ext 7/2102. The prosecution has
brought two cheques dated 15.1.1994 and 10.1.1994 for Rs. One lac and
Rs. 1.40 lacs issued by A-27 in the name of this accused. A written
argument has been filed on behalf of accused stating therein that this
accused granted receipts only for the articles to the extent he received
the medicines. It has been submitted that from the evidence of PWs
working as SAHO and TVOs, it will be evident that they received the
articles. This aspect of the case has been dealt by me in previous
discussion so no further discussion is required on the point. A point has
also raised by this accused that he has already been convicted in Fodder
Scam Cases numbered as R.C 49(A)/96, R.C 50(A)/96, R.C 51(A)/96,
R.C 53(A)/96 and R.C 51(A)/96 for exactly the same and similar
allegations. The prosecution has stated that all the other four cases
related to different point of time, the legal aspect of the case will be
discussed by me in the subsequent discussion. It has been submitted
that there is no proof of entering into any general or specific criminal-

17

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
conspiracy and this accused has been roped in this case merely on the
basis of conjectures and surmises. It has been submitted that the
evidence of veterinary doctors that they issued fake receipts under threat
of A-1 could not to be believed with. The learned defence counsel has
submitted that the I.O of the case has not followed the mandatory
provision of Section 102(3) Cr.P.C which mandates that every seizure has
to be reported to the Magistrate within 24 hours of the seizure. I have
stated and discussed in details that this accused was engrossed in the
scam up to neck deep and he has amassed a huge wealth out of the
scam only.

It has been proved beyond a reasonable shadow of doubt

that this accused was in the habit of taking gratification from the
accused supplier and there are enough direct evidence on the point and
he has got no mouth to claim fairness. The evidence of his fraudulent
activities, making forgery with the purpose of cheating and embezzlement
of government fund has been with preponderance of evidence.
467. A-4 Arjun Sharma was working as Assistant Poultry
Officer in the period 1994-95 and he was assisting the DAHO Chaibasa
regarding Poultry Development Project of the District. He was required to
receive the consignment of feed and sometimes the medicines and
instruments as well. He has admitted of issuing receipts for the value of
the articles worth Rs. 12,54,59,068/- and claimed that these receipts
have been genuinely issued. He has given receipts for receiving 2,47,136
quintals of Yellow Maize, 42,165 quintals of GNC, 23,215 quintals of
wheat bran, 1420 quintals of fish meal and 10,520 quintals of Bhusha.
He has not made any claim upon the F.Ds of Rs. 22 lacs seized by the
CBI from the account in his name, but he has claimed regarding the flat
and the land. PW 35 Gautam Lala a banker has brought documents Ext
11/12 and others for showing that the account in the names of A-3 and
A-4 have been opened in which the address of A-27 has been given and
18

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
by the pay-in slip it has been deposited in the name of this accused. PW
251 was an employee in the firm of A-27 he has come to say that bills of
the firm was either brought by him or by accused persons A-44, A-3, A-4
and A-1 and during their visit the cost of stay etc was paid A-27 and the
vehicle was provided also. He has brought on record F.D receipts in
favour of A-4, A-3 for which A-27 has paid the money and A-27 is also
introducer of their accounts. As the accused persons have admitted their
signatures on bank opening account form and they have simply
disowned the money of the F.D nothing else remains to be discussed. S.B
Account No 4753 Ext 7/1976 was opened in the name of the accused,
the money was transferred from the current account No 808 of A-27. Five
F.D receipts of Rs. lacs each and one F.D receipt of Rs. One lac was
opened in the name of this accused which has been marked as Ext
7/2010 to 7/2020. The accused had also opened a locker account which
have been brought on record. PW 67 has brought details of S.B Account
No 3965 in the name of this accused which has been introduced by A-27
(An account holder of S.B Account No of 1256) the account was opened
on 13th October. 1993. S.B Account No 3965 (Ext 7/2077) was opened in
the name of this accused. Ext 7/2079 to Ext 7/2084 are the six term
deposit receipts of Rs. 50,000/- each in the name of this accused. Three
other F.D receipts for Rs. 50,000/- each have been marked as Ext
7/2085 to 7/2087, three other F.D receipts of Rs. 50,000/- each have
been marked Ext 7/2088 to 7/2090. The prosecution has brought two
cheques Ext 7/2103 to Ext 2104 for Rs. One lac and 1.40 lacs issued by
A-27 in the favour of this accused.
468. A written argument has been filed on behalf of the
accused stating therein that he has been falsely implicated in this case
and no such offence has been committed by him. It has been argued that
the inventory as brought by the IO have not been prepared in the process

19

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
known to the Cr.PC, and the IO has not informed the court regarding
search and seizure in time within the meaning of section 102(3) of the
Cr.PC, it requires that the every search and seizure has to be reported to
the Magistrate forthwith. It has been argued that beneficiary and local
villagers have not been examined by the IO. It has been submitted in the
written argument that the sanction order does not discloses that on
perusal of which papers the sanctioning authority becomes satisfied to
grant sanction against the accused and the prosecution did not prove
and place the material facts constituting the offence, either before the
sanctioning authority or before this court. I have already discussed that
there is preponderance of evidence against this accused and even if the
mandatory provision of section 102(3) of the Cr.P.C have not be complied
with the prosecution

against this accused has not vitiated. I have

discussed the legal points of the prosecution sanction in chapter VI of


the judgment, but it is to be mentioned here that the facts and
circumstance and preponderance of evidence which have been brought
against this accused even no sanction was required. As discussed by me
this accused was seriously engrossed in fraudulent activities and
shamelessly neck deep in taking gratification. I have also considered the
prosecution sanction point raised by the accused and after perusal of the
Ext 86 series, I find that sufficient materials were brought before His
Excellency The Governor for grant of the prosecution sanction against
this accused and the others. A point has been raised by the defence that
the accused has already suffered ordeals of trial for long-long years and a
lenient view be taken especially in the facts and circumstance that the
accused has already been convicted by the court for almost same and
similar allegations.
469. A-5 Dubraj Dorai (A-5) Manager Govt. Cattle farm,
DEAD, it has been stated that he issued receipts for receiving 56,760
quintals of Yellow Maize and 10,790 quintals of GNC.

20

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
470. A-6 Silas Tirkey was working as Treasury Officer in the
period. The function of a Treasury Officer has been given in the Treasury
Code and further explained in the Bihar Financial Rules, as (a)
Immediate executive control over the Treasury delegated by the Collector
of the District, who is answerable to A.G and R.B.I in the matter of
proper observance of the rules for the punctual submission of all
returns. (b) To refer disputable claims to the A.G. (c) To call for requisite
information from D.D.Os to satisfy himself about the nature of payment.
(d) To effect the recovery of the amount from the D.D.Os in case the
amount paid to the D.D.Os is found by the A.G to be wrongly/irregularly
drawn. (e) To ensure the scrupulous observance of all the rules and
norms under Bihar Treasury Code. (f) To maintain accounts as per the
accounts code and to ensure accuracy of treasury records. (g) The T.O is
essentially responsible for every amount disbursed. (h) To ensure
rendition of various reports to the A.G. and other authorizes as stated by
the code. (i) To initiate action as deemed fit, to eliminate delay in
dispatch of the prescribed accounts and to returns to A.G (j) To ensure
satisfaction of the A.G. as regards the validity of the claims honoured by
the

treasury.

He

has

admitted

of

passing

CNC

bills

for

Rs.

37,70,39,743/- but he claims that these bills have been passed as per
the Treasury code. He has denied of any criminal conspiracy in league
with AHD officials, suppliers and others. He has stated that it was the
duty of the D.D.O to check the bills. This A-6 has denied of using car
provided by AHD Official G.P Tripathi(A-3). He has not claimed for an
amount of Rs. 30,60,000/- seized by the CBI. PW 88 is the owner of the
Ambassador Car No BR- 8885, the car was being used by this accused
for his daily to and fro journey from Chaibasa to Tata and Ranchi and
the payment was being made by A-3. The conduct of the Treasury
actually led to the lodging of the FIR. PW 105 has stated that in the

21

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
forenoon of 27.1.1996, when the matter of withdrawal was brought
before

him,

he

found

that

in

Head

2403

an

amount

of

Rs.

10,12,11,290.50/- have been withdrawn in November 1995 alone and


similarly an amount of Rs. 9,42,94,299.50/- was withdrawn in December
1995. It was found by officer that in one day 10 bills of company namely
M/s Vishal Enterprises each bill for Rs. 9,95,200/- was passed by
duping financial jurisdiction of the R.D AHD as the jurisdiction of the
R.D being Rs. 10 lacs only. The evidence of PW 264 who has brought the
list of the bills forwarded to the A.G for the period of 1.8.1994 to
31.12.1994 (Ext 41/6 to Ext 41/10) and Ext 43 the advice list is of least
relevance as the signature on the bills and the advice list have been
admitted by the T.O. This PW an officer of Bihar Finance Service has
come to say that to override the pecuniary jurisdiction the bill cannot be
split up and it is the duty of the T.O also to look into the matter. The
evidence of PW-266 is of immense importance. He was working as DAG
in the AG, Bihar. He has come to say that the contingent bill passed by
the treasury were required to be sent to the AG Office along-with Monthly
Statement, Vouchers, list of payments, cash accounts with supporting
documents. He has detailed the procedure of passing fully vouched
contingent bills which was required to be accompanied with vouchers
and sub-vouchers. The attention of PW was drawn towards Ex. 42 series
and Ext. 42/128, he has stated that in these contingent bills full
classification has not been given in minor heads, sub-head has not been
mentioned. He has further stated that he details of allotments and the
allotments letters along-with the dates have not been given and further
separate allotment has been mentioned in all the bills which was not
required as a complied allotment was to be filled up on the bills
presented on one day. He has stated that an amount of Rs. 997800/has been withdrawn by split-up of the bills for Rs. 49890/- by 20

22

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
separate vouchers which was beyond the power of the DDO and it was
required to be examined by the TO as well and for the lapses ,the DDO
and TO both were responsible. The evidence of PW 23 to PW 26 have
been brought on the point regarding seizure of currency notes from the
conscious possession of this accused. PW 23 and 24 helped the CBI in
counting the notes and they are the witness of seizure list

Ext 3/18

made for a sum of Rs. 18 lacs. PW 25 is the Priest in the Church in the
Jamshedpur, he has come to say that in April, 1996 wife of accused A-1,
Silas Tirkey had given three suit cases for keeping in the Church. She
did not come back to take the suit case, subsequently the CBI seized the
three suit cases and an amount of Rs. 18 lacs was recovered. PW 26 was
very close to the accused, he has stated that the accused had kept three
suit cases and a small attachee in his house which was subsequently
seized by the CBI and an amount of Rs. 11,80,000/- was recovered. A
written argument has been filed by the accused, the Ld Defence Counsel
has placed the defence mainly on two grounds, it has been stated that
prior to this fodder scam the copy of allotment letter was not being sent
simultaneously to the treasury and the TO has followed the Treasury
Code and it was the responsibility of the DDO to examine the bills, my
attention has been drawn towards evidence of PW-211 para 31, PW-195
para 125, PW-264 para 10 and PW-304 para 4 for saying that the
allotment letters was not being sent to the treasury. He had relied upon
the evidence of PW-211 for saying that the split of the bill was a matter
related to the DDO and not to the Treasury Officer. It has been
submitted that there is no evidence or circumstance on the record to
prove or even suggest that the accused was aware of allotment fund of
the DAHO Chaibasa and there is no evidence on the record that the
allotment letters were sent to the T.O, rather PW 211, PW 195, PW 264,
PW 304 are consistent evidence on the point that prior to 1996, no copy

23

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
of allotment letter was sent to the treasury. It has been submitted that
rule 130 of the Bihar Financial Rule which lays down Purchase order
should not be split up to avoid the necessity for obtaining the sanction of
higher authority required with sanction of higher authority with
reference to the total amount of the orders. It has been stated that it
was the duty of the DDO to look into the matter and the T.O was least
concerned with split up of supply/purchase order. It has been submitted
by the learned Special P.P that the T.O was required to look into the
suspicious circumstances in which the split of the bill/supply order was
being placed before him in the circumstances that all of a sudden a spurt
was caused in placing of the CNC bill before him, he was also required to
examine as to why consolidated amount was not being given when split
bills of even one firm was being brought before him on one day. The
learned special P.P has submitted that the accused has mis-interpreted
para -9 of PW 264, wherein he has stated Treasury officer is empowered
to pass unlimited bills in one day. The learned Special P.P points out
that the treasury officer could have passed unlimited bills but these bills
were required to be checked out cautiously to avoid any mis-carriage and
fraud, it has been pointed out that even 20 bills of one firm were placed
before the T.O on one day and instead of giving a consolidated allotment
a split up allotment was mentioned in the bill which could have given
enough material to the T.O for checking the fraudulent act. It has been
submitted by the learned defence counsel that there is no evidence of
any meeting of mind or any clandestine dealing with anybody. It has
been argued by the learned Special P.P that the act of A-6 has to be
looked into in the circumstance that definite proof of gratification has
been proved against this accused. I find that sufficient evidence have
been brought against this accused for showing that he actively
participated in siphoning the fund for the gratification provided by AHD

24

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
officials. He has found to be in direct league with A-1 and A-3 and both
of them have connected A-6 with the chain of criminal-conspiracy.
471. A-7 Krishna Mohan Prasad was working as Assistant
Director Planning R.D AHD during the period. He was required to (i) To
render assistance to the R.D AHD, Ranchi in the matter of the execution
and formulation of various development schemes. (ii) To render
assistance to R.D AHD in the matter of assessing the actual requirement
of feed/fodder, medicine, instrument in the event of indents received for
the same from the DAHOs. (iii) To render assistance to the R.D. AHD in
processing the supply orders to be placed on the suppliers.

He has

denied of any participation in general or specific criminal conspiracy


hatched by AHD officials. He has stated that free feed/fodder scheme
was under scheme of MESSO area. He has also denied of being in league
with any criminal conspiracy with A-13 and A-20 along-with A-8, A-9
and A-11 by creating fabricated record for showing that the PAC was
inquiring the matter. He has also denied of accepting any hospitality or
air journeys tickets etc. The attention of the accused was drawn towards
seizure of Gold Bonds issued for 85 kgs of gold, to which he has stated
that he is not making any claim upon it. PW-313 has brought on record
the Income Tax seizure with regard to accused at his house in Ranchi.
PW 82 Income Tax Commissioner was posted as Deputy Director I.T
(Investigation) has come to say that in the joint raids of I.T and CBI a
huge recovery was made from the house of the accused persons namely
A-33 to A-37, A-46, A-53 and this accused A-7. He has stated that in the
raid made at the house of this accused Rs. 58,000/- in cash and gold
worth Rs. 10,91,031/- was recovered and again on another raid an
amount of Rs. 30443/- was recovered. PW 84 has brought on record
different Panchanamas of the Income Tax including Panchanama against
this accused A-7. PW 95 Deputy Director I.T has brought on record the
25

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
Income Tax orders passed against this accused and others. PW 98
Hirday Shankar Sinha has stated regarding the process of preparation of
supply order. It has been stated that R.D AHD was competent to give
supply order and for initiation of file the indent of Subordinate offices
were collected and on the basis of the indent a note sheet was to be
prepared. He has further stated that in the Chaibasa District there was
one poultry firm at Chaibasa and one Cattle firm at Saraikela from where
requisition was to be received in the office of DAHO Chaibasa who was
required to forward it to the R.D AHD. It has been stated that in the
period of scam note for supply orders were initiated at the oral direction
of co-conspirators A-7 and A-8, K.M Prasad and S.B Sinha. This PW 98
has brought 19 files relating to supply order which have been marked as
Ext 38/36 to 38/54 by which 950 supply orders have been issued for
125400 quintals of yellow maize. He has also brought Ext 38/55 to
38/66 with regard to supply order issued by this accused and other coconspirator. Similarly Ext 38/67 to 38/68 with regard to supply order,
Ext 38/69 to Ext 38/70 with regard to supply of GNC and Ext 38/71 to
Ext 38/81 with regard to 550 supply orders of yellow maize, Ext 38/82
with regard to supply of instruments, similarly Ext 38/83 to Ext 38/179
are with regard to supply orders and it will be apparent from the file that
supply orders were issued without proper application of mind and
without receiving any indent from the Subordinate officers. PW 99 has
stated that supply orders were prepared without requisitions at the oral
direction of A-7 and A-8, he has brought on record Ext 38/180 to
38/268 for showing from the files that the imaginary supply orders of
feed fodder, medicines and instruments were being placed without any
requisition from ancillary offices of the AHD. Ext PW 106 was working as
Assistant Director in the AHD, he was on deputation in the R.D AHD
Office at Ranchi. He has come to say that in conspiracy with the PAC and

26

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
the specific conspiracy of A-7 and A-8 it was decided in a meeting that
the document relating to AHD Scam will not be sent to the PAC. He has
stated that at the instance of A-7 the documents were kept in the house
of A-53 an accused supplier under lock and key. This statement has
been corroborated by another evidence of PW 19. PW 313 an Income Tax
Officer has brought Ext 108/5 and others with regard to search and
seizure memo of this accused. Thus it will be apparent that this accused
was an active player of the criminal-conspiracy and amassed a huge
wealth by gratification. PW 344 has brought Ext. 38/469 for saying that
complaint was pouring at the head quarter against this accused but no
proper action was taken due to patronage of high AHD official,
bureaucrat and politician. PW 82 Income Tax Commissioner has come to
say that in a raid on 17.2.1993, Rs. 38,000/- from the possession of this
accused, Rs. 20,000/- from his wife, another 20,000/- from his daughter
and jewelery worth Rs. 10,91,031/- was recovered from the house of the
accused. A written argument has been filed on behalf of this accused
and the xerox copy of the judgment dated 20.3.2006 passed by Special
Judge III CBI AHD Scam has been annexed by the defence. the learned
defence counsel has submitted that this accused has already been
convicted in D.A case and this accused has been sentenced to undergo
R.I of six years alongwith fine of Rs. 6 lacs and in default R.I of one year.
It has been submitted that for recovery of gold bonds and cash etc this
accused has already been convicted and this fact should be considered
by this court and while considering the overall aspect. it has been further
submitted that it will be apparent from the facts and circumstances of
the case as well as from the deposition of the prosecution witnesses like
PW 98 and 99 that all the supply orders were being issued at the direct
command of AHD scam kingpin A-8 who had acquired a towering
personality amongst the so called AHD Mafia and he had acquired very

27

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
close proximity with the top bureaucrats, politicians, ministers including
the Chief-Minister. It has been submitted that a blind reliance cannot be
placed on the approver's evidence as they are accomplice in the alleged
offence. I am of opinion that prosecution has brought preponderance of
evidence alongwith positive evidence of 85 kilograms of gold bonds
alongwith a huge wealth against this accused and the defence of the
accused seems to be only a pretext.
472. A-8 (dead) Joint R.D AHD (died) in the course of the
hearing. He has been said to the king pin of the scam, monitoring the
scam, managing the politician, bureaucrats, minister and even the Chief
Minister and paying hefty gratification to all of them. He had amassed a
huge wealth out of scam money, he was enjoying the hospitality of
approver accused and all the other accused supplier firms. It has been
stated that whoever came in contact with him opened a felicitous supply
firm for making bogus supply. The family member of this accused and
even his servant had opened a firm for supply of feed, fodder etc. As the
chain of the circumstantial evidence is required to be completed, let me
state regarding the duties of this accused in the AHD. He was Joint
Regional Director in RD, AHD in the period and enjoyed the post for the
whole

year

without

any

formal

extension

order

even

after

superannuation and the actual extension order was cleared by A-20


when he had completed his tenure. He was second in command in RD
AHD, Ranchi and he exercised powers of RD as well during his absence.
He was enjoined with the duties and responsibilities (i) To render
assistance to R.D. in quantifying the requirements of feed, fodder,
medicine and instruments, indents placed for by different AHD units of
the whole South Chhotanagpur Region. (ii) To render assistance to R.D.
in monitoring the distribution and consumption of feed, fodder medicine
and instruments. (iii) To select the suppliers for the supply of feed,
28

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
fodder, medicine and instruments and to advise the R.D. as to how much
to be purchased. (iv) Active assistance to R.D. in various administrative
matters including staff managements.

This accused amassed a huge

wealth out of the scam.


473. A-9 K.N. Jha was posted as Regional Director, A.H.D
during the period 25th December 1989 to 31st December 1994, being the
Regional Director he was required to exercise Administrative Control over
the region regarding AHD matters. He was also required to give sanction
order and to place supply orders to the suppliers and to monitor the
distribution of feed/fodder medicines and instruments and to coordinate
with the AHD at the head quarter and to submit indents for preparation
of budget estimates. He was required to exercise (i) To exercise
administrative control over the region. (ii) To place supply orders on the
Suppliers. (iii) To accord sanction of the amount (s) required for
honouring the bills of the suppliers, orders placed on, and to authorize
the DDOs to draw the sanctioned amount and to appropriate for the
purpose specified. (iv) To monitor the distribution of feed, fodder,
medicine and instruments. (v) To co-ordinate with AHD Head Quarters.
(vi) To ensure the submission of indents received from field formation
before AHD Hqs. for the preparation of budget estimates. (vii) To liaise
with the local administrators, particularly in the matter of the
implementation of various schemes and to fill them in as and when
required. He has admitted regarding his responsibilities as the R.D AHD
however he has stated that any budget indent was not sent by him to the
head quarter and denied of any participation in general or specific
conspiracy with A-1, A-7, A-8 and A-11. He has admitted of forwarding
proposal for distribution of purported excess feed/fodder free of cost
amongst the beneficiaries of different development schemes in criminal
conspiracy with the other accused persons. He has pleaded ignorance
29

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
that the government of Bihar was not having any such scheme of free
distribution of feed/fodder. The attention of the accused was also drawn
that with dishonest intention and to override pecuniary jurisdiction the
supply order was split up to slightly below up to Rs. 50,000/-, though a
large number of supply orders were issued on a single day repeatedly
and all the supply orders are running in a series for an identical amount.
He has admitted of being a close relative of A-19 Dr. Jagarnath Mishra
however he has denied of getting any shield from him. PW 97 has
brought on record the file Ext 38/33 which was prepared for sending to
the PAC and the Buff sheet prepared by the accused (K.N Jha). He has
further stated that at the direction of the accused A-7 and A-8 files were
received by PW 175. He has further stated that the letter was received
with the signature of A-21 for sending the files of AHD and the then R.D
had gone to handover the file. PW 98 has brought 19 files (Ext 38/36 to
Ext 38/54) with regard to supply order in context to Chaibasa and
Saraikala by help of which 950 supply orders were issued. He has also
brought on record the Cattle Feed Supply which has been marked as Ext
38/55 to 38/65 and by 800 of such supply orders a huge quantities of
articles were ordered to supply, similarly Ext 38/67 to Ext 38/179
supply orders were issued. This PW 98 has stated regarding the process
of issuance of supply orders. He has stated that all the Subordinate
offices of R.D AHD were required to give indent for requirement and it
was required to be placed before the R.D. PW 99 has come to say that
supply order were prepared without any requisition at the oral direction
of A-7 and A-8. I have examined Ext 38/180 to Ext 38/268 and it will be
apparent from the file that imaginary supply orders were being placed
without any requisition from ancillary office of the AHD. PW 263 has
come to say that supply orders in Ext 38 series issued by A-9 through
Ext 38/211 were actually given to the supplier in hand to hand and the

30

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
supply orders meant for medicine manufacturers were given to the local
suppliers instead of sending the same through the postage and it was
being given at the direction of A-7, A-8 and A-9. PW 303 has brought
some air tickets and the sales register of the hotels for saying that
hospitality of the accused supplier Md. Sayeed was being enjoyed by this
accused alongwith A-1. Thus it is evident from the discussion of the
evidence as well as the from the circumstances discussed by me, it has
been proved beyond a reasonable shadow of doubt that this accused was
grossly engaged in the AHD scam activities and he actively participated
in the criminal-conspiracy and sufficiently gratified by the accused
persons.
474. A-10 Braj Bhushan Prasad was posted as Budget and
Accounts Officer AHD Directorate, Patna in the period 1994-95. He was
required (a) To communicate the budgetary allocations to all Field
Formations of AHD after the approval is accorded by the Director AHD.
(b) To attend to all the works as regards budget and accounts of the
department. He has admitted of issuing 78 allotment letters for
withdrawal of Rs. 37,70,39,743/-. However he has stated that the
allotment letters were issued at the direction of Director AHD. He has
denied of any participation in general or specific conspiracy. PW 93
Tarkeshwar Nath is an important witness on the point. He was posted as
Assistant in the AHD Budget Section in the period. He has narrated the
process of the preparation of the budget of the department. It has been
stated that after preparation of assessment of different Minor and Major
-Head, the budget is prepared by the Department and accordingly after
due sanction of the Director, allotment is issued. He has brought Ext
30/A by which allotment from budget from the period 1994-95 has been
issued. Two allotment letters for Rs. 6000 to Rs 18000 have been
brought on the record. Ext 38/1 relates to allotment in Head 2403 and
31

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
6 allotment letters for Rs 1700, 10800, 5000, 10,5000,

10,000 and

20,000. He has brought Ext 38/2, 38/3, 38/4, 38/5 by which different
allotments have been said to be made. The 78 allotment letters for the
period 1994-95 have been brought on record as Ext 26/23 to 26/100
which have not been said to be issued from the file of allotment i.e. Ext
38 series. It has been stated that all such purported allotment letter have
been prepared by accused B.B. Prasad A-10. It has been pointed out
that the said allotment letter in Ext 26 series were not duly issued from
the issue register of the Department while the original allotment letters
have been issued though Ext 39 to 39/3. It has been alleged that all the
78 allotment letters were forged allotment letter issued without any
actual allotment authorizing fraudulent withdrawal in place of excess
withdrawal. It is mention worthy here that A-10 has admitted of his
signature upon the said fake allotment letters, however he claims that it
were genuinely issued at the direction of the Director AHD, needless to
say that no such direction was probable and it has not been brought on
the record by the defence. It was incumbent upon the defence to bring
upon the record that the allotment letters were issued by him at the
direction of the Director. This PW has further brought file of surrender of
the amount for the period of 1988-89 to 1994-95 which have been
marked as 38/6 to 38/27. These documents have been brought for
saying that though a huge amount was being withdrawn against a
meager

allotment

to

show

fairness

some

amount

was

being

surrendered by the Department. PW 195 R.K Das the approver has


stated the entire story as to how this accused was taken in trap by the
scam kingpin S.B. Sinha as he was lured by promise of appointment of a
son to a class III post. The evidence of PW 196 another approver is also
consistent on the point. PW 199 used to accompany A-8 up to Patna
where A-10 was called and A-10 was simply putting his signature upon

32

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
the allotment letters prepared by A-8 which were distributed to different
DDOs by A-8 himself. A written argument has been filed on behalf of this
accused. It has been stated that all the allotment letters have been
signed by him at the direction of Director, AHD and no independent
decision was ever taken by him. It has been submitted that it was the
duty of the controlling officer/Director, AHD to look into as to whether
the fund was available to the department or not? It has been submitted
that the prosecution has relied upon evidence of Ext. 38 to 38/5 which
are simple pages of allotment file and the entire file was not been brought
on record. The Ld. Special PP has submitted that once it is proved by
the prosecution that allotment letters were signed by this accused
beyond any appropriation of account, it was upon the defence to prove
that allotment were available for issuance for allotment letter. It has been
submitted that being a Budget Officer, he was required to apprise himself
regarding the budgetary provision of the department before signing any
allotment letter. It has been well proved by the prosecution that the 78
fake allotment letters duly signed by this accused were issued without
any basis and there was no provision of the allotments for the same.
Thus these allotments letters were issued beyond the budgetary
provision and further not from the file of the Ext 38 series which have
brought on the record by the prosecution. I find that the submission of
the Ld. Defence Counsel has got no legs to stand and the version of the
defence cannot believed with.
475. A-11 Dr. Ramraj Ram, Director, AHD, Patna in the
period died in the course of the hearing of the case. As without
discussion of the failure of the part of this accused the chain of
circumstantial evidence will not be completed, hence it will be required to
state regarding the responsibility of the accused as well as his lapses. He
was head of the AHD and enjoined with the responsibility under Bihar
33

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
Financial Rule as given below:- (i) To enforce financial order and strict
economy in the department. (ii) to ensure the observance of financial
rules. (iii) To ensure that the expenditure of the department does not
outstrip the budgetary provision to the extent possible. (iv) To ensure
that the amount allocated is appropriated/expended in the public
interest and upon objects for which the money was provide. In order to
maintain proper control he was required to arrange informed not only of
what has actually been spent from an appropriation, but also what
commitments and liabilities have been and will be incurred against it. He
must be in a position to assume before Government and the Public
Accounts Committee (PAC), if necessary, complete responsibility for
departmental expenditure and to explain or justify any instance of excess
or financial irregularity that may be brought to notice as a result of Audit
scrutiny or otherwise. (v) The Head of Department and the A.G. will be
jointly responsible for the reconciliation of figures given in the accounts
maintained by the head of the department with those that appear in the
A.G.s Book. (vi) To ensure in May of each year that copy of the account
for April is sent to A.G. in F.R. Form 26. In subsequent months it is to be
ensured that the extract of the expenditure under various heads of
disbursements are sent to A.G. The following information are to be
necessarily sent. (a) Expenditure up to the end of the preceding month.
(b) Expenditure during the month just concluded and (c) Total
expenditure up-to0date the total of (1) and (2). (vii) to obtain the approval
of the planned and non-planned schemes. (viii) To ensure the receipt of
budget estimates from DDOs for compilation and preparation of
integrated budget estimate for the whole of the department to be sent to
the Finance Department after observing necessary formalities.
476. Before proceeding for further discussion of the facts
revealed and evidence collected during the course of investigation, it will
34

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
be appropriate to discuss procedures/statutory formalities required to be
observed for passing of bills, preparation of accounts, and instruments of
controlling excess expenditures at various levels. This will give an idea
not only about the existing systems but also about the control
mechanism and help in properly appreciating the discussions.
(A)

Procedure/statutory formalities regarding demand and sanction of


grants
(i)

At the AHD Directorate: The DDO sends the demand of fund


specifying the subject at the beginning of every financial
year, through proper channel, to the Controlling Officer, who
is the Director, AHD in the instant case. The Director on
receipt of such demands from the Field Officers, consolidate
it and prepare an estimated budget, with the help of Budget
Officer. While preparing the budget, previous three years
actual expenditure is taken as a basis, subject to certain
modifications, depending on the factors like creation of new
establishment, inflation etc. On preparation of departmental
budget estimate, it is sent to the Finance Department.

(ii)

At the Finance Department: The budget estimates of all the


departments are scrutinized and consolidated. Copies of
such budget estimates so prepared and forwarded to the
Finance Department by the Controlling Officer, i.e. Director,
AHD and Head of the Department, i.e. Secretary, AHD are
also sent to the Accountant Generals Office, which is
consolidated by the Finance Department at the time of
preparing final budget of the State for the financial year. The
budget prepared by the Finance Department is sent to the
Finance Minister who presents it on the floor of Assembly.

35

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
After

the

budget

proposed

by

the

Government

gets

concurrence of the Assembly it becomes a Grant. Finance


Department

again

communicates

the

grant

to

each

department where the Controlling Officer divides the grant


among DDOs. Budget and Accounts Officer communicates
the grant, i.e. allotment to the DDO on approval of the
Director.
(iii)

At

AHD

Directorate,

Finance

Department,

Legislative

Assembly including PAC (regarding expenditure/returns):


Before the closing of every year, the Director who is the
Budget

Controlling

Officer

receives

feedback

regarding

expenditure incurred by the DDO under each sub- head and


minor head, and he examines the expenditure. In case the
expenditure is less than the fund allotted, the Controlling
Officer works out the tentative amount to be surrendered at
the

close

of

the

financial

year.

The

amount

to

be

surrendered, is communicated to the Finance Department


alongwith the budget estimate of the current year. In case
the expenditure exceeds the fund allotted to the DDO, the
Controlling Officer is required to make a thorough enquiry.
Such excess expenditure incurred by the DDO is also
communicated

to

the

Controlling

Officer

from

the

Accountant General, who receives the list of payments and


the paid vouchers from the concerned treasury on monthly
basis. Such information from the Office of Accountant
General is called Appropriation Account. The Appropriation
Account reflects major head-wise expenditure incurred by
the DDOs of the Department. In case the Department
concerned, and the Finance Department receive such
36

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
communications from the Office of Accountant General
revealing excess expenditure by the Department, the matter
is referred to Public Accounts Committee of the State
Legislature. The duty of Public Accounts Committee is to
examine whether the excess expenditure incurred by the
Department is justified or not. The Draft Appropriation of
examination by PAC is again sent to the Finance Minister
who informs the Legislative Assembly regarding the excess
expenditure incurred by a particular Department. After
discussion in the house a supplementary grant is required to
be voted by the members of the house to regularize the
expenditure so incurred. In case the PAC reports adversely,
necessary action is taken against the DDOs responsible for
such excess expenditures. No expenditure incurred in excess
of the grant voted by the house is legitimate. Any
expenditure incurred in excess of the grant not regularized
by a supplementary grant is not only illegal and fraudulent
but also unconstitutional.
(iv)

At the office of the DDO/DAHO: Every Government office


including DAHO, Chaibasa is required to have Bill register
which is maintained financial year wise. At the beginning of
the Financial Year, the DDO certifies the register. The
abstract of bills like name of the supplier, amount, and
material supplied, are entered in this register against the Sl.
No. The Sl.No. becomes the bill number.
477. After supplying the material the supplier raises

bills/invoice on the authority mentioned in the supply order. The


bill/invoice of the supplier is then sent to the consignee/receiving officer

37

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
who is required to certify on the body of the bill/invoice that the material
mentioned in the bill/invoices have been received and also furnishes
other details like page number, date and Sl.No. etc. of the Stock Register
in which the material so received are entered. Thereafter, the invoices are
sent to the Account/Bill Clerk. The Account/Bill Clerk prepares the bill
in Form No. 37 in which the bill/invoice of the supplier are enclosed.
From No. 37 in which the bill/invoice of the supplier are enclosed. From
No. 37 duly filled in, alongwith the bills/invoices, becomes the bill of the
DAHO. The Bill Clerk/Accountant is required to fill in all the relevant
columns of Form No. 37. He is also required to give a certificate on the
bill itself certifying the allotment available, amount of the bill and
balance amount available after this bill. Simultaneously he also fills in
the Contingent Register wherein the details of bills, i.e. material
supplied, supply order no., allotment letter no., amount available etc. are
mentioned. Thereafter the bill is put up before the DAHO/DDO for
passing. The DAHO/DDO after verification puts his signature on the
relevant space certifying the contents of the bill including the amount
available in the allotment. After the bill is passed, it is sent to the
Treasury through Treasury Messenger Register. The name of the
Treasury Messenger is mentioned on the bill as well as the Treasury
Messenger Register. The procedure for submission of contingency bills
and its processing, passing and payment are laid down in Bihar Treasury
Code Vol. I vide rule from 308 to 320 and it is required to pass through
the stages, these may be known as check-points ---at the Treasury--- At
SBI for making Payments----preparation of Accounts at Treasury---Action taken in A.G. Office---- Monthly Returns of Expenditure at AH
Directorate, Patna --- Cash Flow Information from Reserve Bank of
India---- Budgetary Control:

38

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
478. The important control points in this process, as
provided in the Bihar Budget Manual, are discussed below:
(i)

Previous years actual expenditure to be reflected: In the


exercise

of

Budget

preparation

actual

expenditure

of

previous three years are required to be furnished. This gives


an opportunity to the Finance Department to assess the
estimates, vis a vis, the actual expenditure.
(ii)

Certification of Estimates: On the broad sheets showing


estimates, the Controlling Officer has to certify that the
items in the check list of various aspects of control of
estimates have been attended to by the Controlling Officer.
One of the important items is that actual expenditure for the
previous three Financial Years and four months of the
current year have been appended to the budget estimates.
479. Thus it is seen that the budgetary control ensures that

the estimate are not unrealistic and have relation to actual expenditure.
Since this case pertains to fraudulent payment from the Government
Treasury to the accused supplier for fictitious supply/non-supply/short
supply of materials to the AHD, it will be essential to explain the process
of purchase of materials by the AHD. Following three types of materials
are generally required by the field formations of AH Directorate,
Government of Bihar: (1) Feed/Fodder, (2) Veterinary Medicines and Feed
Supplements (3) Artificial Insemination Instruments, Lubricants &
Miscellaneous items. The Central Purchase Committee, Patna, headed by
Director, AHD, Bihar invites tenders from prospective suppliers for
supply of Medicines, and A.I. Instruments, etc. The suppliers are then
selected for identified items separately and are retained till new tender in
this regard. It is a pre-condition that suppliers must be registered with

39

Part IV - Relating to AHD Officials Including the T.O,


A-1 to A-11
the Sales Tax Department, it should have Income Tax Clearance
Certificate, Orders are, thereafter, placed at various places by Regional
Directors in tune with the indents of the DAHOs. In respect of supply of
cattle feed and other materials (Glassware, Earthenwares etc.) The tender
committee is formed at the Regional level and the rates are finalized
accordingly.
480. Prosecution evidence have revealed the modus operandi
of this systematic loot of Government treasury, it had three aspects
which interlinked. Lower level functionaries, at the District level, were
involved in siphoning off Government funds against non-existent
supplies. The supervisory level officers at Regional Directorate were
engaged in creating conditions so that fictitious allotment orders for
fictitious

supplies

may

be

made.

They

also

connived

with

top

management of the AHD, Government and other statutory bodies like


Public Accounts Committee (PAC), and politicians for protection and
patronage so that the nefarious activities could flourish unhindered. For
providing such protective umbrella, the politicians and bureaucrats
enjoyed hospitality and also received pay-offs. Thus, the Special PP
discussed

the

evidence

broadly

under

two

heads,

namely:-

(A)

Fraudulent Excess withdrawal at the field level. (2) Protection/Patronage


to the perpetrators to perpetrate the fraudulent excess withdrawals
(Conspiracy Aspect).It has been submitted that the criminal-conspiracy
is to be judged accordingly.

40

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
481. In this chapter, I intend to discuss the specific evidence
against the accused persons coming in the category of bureaucrats, A12, A-14, A-15, and A-56 are the I.A.S bureaucrats who are saddled with
the allegation of not reacting to the exigency in the manner in which they
were expected to react being top I.A.S. bureaucrats. It has been alleged
that despite the knowledge of fraudulent withdrawal, they had not taken
proper action with dishonest intention of giving patronage to the
fraudulent withdrawal and taking gratification in lieu of their criminal
omission of duties. A-24 was Income Tax Commissioner, and he is
saddled with allegation of helping the scamsters in lieu of gratification. In
this part of discussion, Officers working as the Secretary of the
Department A-12, A-14, A-15, and A-56 are involved, they were the Head
of the Department concerned. Rule 10 of Bihar Financial Rules provides
that Each Head of The Department is responsible for enforcing financial
order and strict economy at every step. He is responsible for observance
of all relevant financial rules and regulations both by his own office and
by subordinate disbursing officer. The responsibilities of the HOD vis-avis Controlling Officer and Drawing Disbursing Officer have been laid
down in Rule 471 to483. Rule 11 lays down a controlling officer must see
not only that the total expenditure is kept within the limit of the
authorized appropriation but also that the funds allotted to spending
units are spent in the public interest and upon objects for which the
money were provided. In order to maintain a proper control, he should
arrange to be kept informed, not only of what has actually has been
spent from an appropriation but also what commitments and liabilities
have been and will be incurred against it. He must be in a position to
assume before Government and the Public Accounts Committee, If
necessary complete responsibility for departmental expenditure and to
explain or justify any instance of excess of financial irregularity that may

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
be brought to notice as a result of audit scrutiny or otherwise. Rule12 of
the Bihar Finance Rule lays down regarding internal check against
Irregularities Waste and Fraud. In this regard Rule 471 to Rule 483 is
also required to be looked into, Section VI of the Bihar Financial Rules
deals with control of expenditure. Rule 471 provides that the authority
administrating grant is ultimately responsible for watching the progress
of expenditure on public services under its control and for keeping the
expenditure within the grant. In order that the control of departments
over such expenditure may be effective and real and that the controlling
officer should be in a position from month to month of estimate the
likelihood of savings and excesses over grants and appropriations, the
procedure laid down in the following rules should be observed by all
departments and controlling and disbursing officers subordinate to
them, except where the Finance Department have agreed in writing to
some other procedure. Rule 472 specifies that the Head of each
Department (HOD) will be responsible for controlling expenditure for the
grant or grants at his disposal and will exercise his control through the
controlling officers, if any, and disbursing officers subordinate to him.
Rule 473 lays down control over expenditure must be exercised, with
reference to the grants as it stands from time to time. The HOD has been
enjoined to distribute the grant as voted by the Assembly or, in the case
of changed appropriation as sanctioned by the government. Rule 474
lays down the procedure which has to be followed by every disbursing
officers in submitting claims for money. Rule 475 provides a procedure in
order to enable all concerned to watch expenditure against those
portions of grants which peculiarly liable to fluctuation, it provides a
details procedures to be adopted by the DDO and lays down that on the
7th day of each month a copy of entries in the register known as FR
Form 23 is to be submitted to the HOD or other controlling officers. The

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
DDO has to maintain FR Form 24 in which a serial no. is to be allotted.
The controlling officer has been assigned the checks upon the statement
of the disbursement officer and he will prepare a statement in FR Form
25 for each separate disbursing officer on receipt of all the necessary
return, the HOD must prepare an account in FR Form 26, showing the
complete expenditure from the grant at his disposal up to end of the
preceding month and it will be communicated to the Accountant General
as prescribed in Rule 476. In May of each year, the HOD must forward to
the AG a copy of this account for April in F.R form 26 and its subsequent
month, it will be suffice to send an abstract of the expenditure. It has
been specifically laid down that the HOD and the Accountant General
will be jointly responsible for reconciliation of the figures given in the
account maintained by the HOD with those that appear in the AGs
books. It has been stated that the main object of the reconciliation is to
ensure that the department account are sufficiently accurate to render
possible an efficient department control of expenditure. Rule 477
prescribes that the HOD and its controlling officers must further takes
steps to maintain a careful watch over expenditure control ensure time to
time. The HOD or Controlling Officer must decide for himself what
method of watching such expenditure he will adopt. It has been provided
in Rule 478 that the HOD and the Controlling Officer should be in a
position from month to month to estimate the likelihood for saving or
excesses and regularize them in accordance with the instruction laid
down under Rules 111 to 113 of the Bihar Budget Manual and it should
be in personal attention of the HOD. Bihar Financial Rules reminds in
Rule 479 that it should be remembered that before money can be
expended two conditions must be fulfilled, it must be sanctioned by the
competent officers and funds must have been appropriated for him. I
have also perused appendix V relating to Rules 110 and 127 which lays

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
down regarding the purchase of articles required for live stock. It has
been stated that of the purchase, replacement and feeding of live-stock
required in particular department should be regulated by such limits and
scales, etc., as may be laid down by general or special order of
Government. Appendix II of the Bihar Financial Rule is to be read with
rule 34 of the Bihar Financial Rules. The instruction for regulating the
Enforcement of Responsibility of Losses etc has been laid down. The
cardinal principle governing the assessment of responsibility is that every
public officer should exert the same vigilance in respect of public
expenditure and public funds generally as a person of ordinary prudence
would exercise in respect of the expenditure and the custody of his own
money. While therefore, the competent authority may, in special cases,
condone an officer's honest errors of judgment involving financial loss, if
the officer can show that he has acted in good faith and done his best up
to the limits of his ability and experience, personal liability must be
strictly enforced against all officers who are dishonest, careless or
negligent in the duties entrusted to them. It has been stated that it is of
the greatest importance to avoid delay in the investigation of any loss
due to fraud, negligence, finance irregularities etc, the authority may
take help of Accountant General in pursuing the investigation, if the
investigation is of complex nature, a help of expert auditor may be taken.
It has been made clear that if the loss of government-fund has occurred
through fraud every endeavor should be made to recover the whole
amount from the guilty person, and if the laxity of supervision has
facilitated the fraud, the supervising officer at fault may properly be
penalized either directly by requiring him to make good in money a
sufficient proportion of the loss etc. A supplementary instruction has
also been issued in words as soon as a reasonable suspicion arises that
a criminal offence has been committed the senior officer of the

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
department concerned present at the station will report to the District
Magistrate and ask for a regular police investigation under the Cr.P.C.
482. In the course of arguments
learned counsels for the accused persons namely A-12, A-15, A-56 have
vehemently argued that the Secretary of the Animal Husbandry
Department is not the Head of the Department and the I.O of the case
has named

them as H.O.D merely due to a little knowledge of the

Service Code and other allied laws. It has been pointed out that the I.O of
the case has admitted in his cross-examination that he has not gone
through the Bihar Service Code. I have examined the argument placed by
the learned defence counsel. The learned defence counsels have quoted
rule 21 r/w appendix III of the Bihar Service Code. As per rule 21 Heads
of Department means the government servant mentioned in appendix III
of the code, and any other whom government may from time to time
declare to be Head of the Department. As per appendix III Director of the
Animal

Husbandry

Department

has

been

declared

Head

of

the

Department. The Bihar Government was having Rules of Executive


Business which is framed in exercise of the powers conferred by clause
(2) of Article 166 of the Constitution of India, and in suppression of all
previous rules made in this behalf. Article 166 will further elaborate the
aim and object of the framers of the law while framing rules of Executive
business by the Government. Article 166 which deals with Conduct of
Government Business reads as
(1)

All executive action of the Government of a State shall be


expressed to be taken in the name of the Governor.

(2)

Orders and other instruments made and executed in the name


of the Governor shall be authenticated in such

manner as

may be specified in rules to be made by the Governor, and the

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
validity of an order or instrument which is so authenticated
shall not be called in question on the ground that it is not an
order or instrument made or executed by the Governor.
(3)

The Governor shall make rules for the more convenient


transaction of the business of the government of the State and
for the allocation among Ministers of the said business in so
far as it is not business with respect to which the Governor is
by or under this constitution required to act in his discretion.
483. Thus, it will be clear that the rules of the Executive

Business derives force directly from the Article 166 of the Constitution of
India and all the business of the Government has to be controlled by this
rule. Per-contra the Bihar Service Code has been framed for dealing with
the service conditions of the Bihar Government Servants. Rule 8 of the
Executive Business Rules reads as - Each Department or group of
Departments

of

the

Secretariat

shall

consist

of

Principal

Secretary/Secretary to the Governments may be necessary who shall be


the official Head of the Department, and of such other officers and
servants as the State-Government may determine. It has been stated
that the Secretary of the Administrative Department is the Head of the
Office. I have also seen the question with another angle. In some of the
departments like AHD some relatively junior officer works as Director of
the Department who is known as Controlling Officer within the meaning
of Bihar Financial Rules. Some equal responsibilities have been given to
such controlling officer in the matter of the preparation/presentation of
the budget and control of the Expenditure of the department. I have
discussed that the Head of the Department has to keep a tab on the
expenditure of the Department through the Controlling Officer via the
Drawing Disbursing officers working under him. If the argument of the

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
learned defence counsel is taken as true, the Secretary of the
Department will be working as Subordinate to the Director of the
Department. This notion will be against the prevalent norms of the
service law. Thus, the argument of the learned defence counsel that the
Secretary of the Department such as A-12, A-15 and A-56 were not Head
of the Office is simply mis-conceived and cannot be accepted. I have also
examined the Secretariat Practice Instructions Manual (Sachivalay
Anudesh) which clearly speaks that the Secretary of the Department will
be HOD, and will reasonably expect that everybody subordinate to him
will report to him regarding the business of the Department.
484. Evidence of Pay Off and Gratification showing nexus of
suppliers, AHD officials, top bureaucrats and politicians The evidence of
pay off and gratification have been brought by the prosecution mainly
against the group of officers whose complicity has been discussed in this
part of judgment and the group of accused persons whose complicity has
been discussed in the Chapter VI i.e. politicians and ministers, such
evidence is almost common. It should be read as such. I have examined
their evidence with caution PW 195 R.K. Das, an approver in this case
was working as administrative officer in the AHD. He has stated
regarding the nexus of suppliers, AHD officials, top bureaucrats,
politicians, the ministers including the Chief-Minister in details. Let me
take a quick look as to what he has stated, in para1- with the help of A13 and the other AHD officials A-20 had given extension to him. Dr. S.B
Sinha was taking allotment directly from the headquarter. Para 6 for
making B.P Singh, the Director of AHD Rs. 20 lacs were given to Dr.
Jagarnath Mishra (A-18 when he was Chief-Minister). Accused Tripurai
Mohan Prasad (A-29) used to accompany him at the time of payment of
money. The posting of B.P Singh was managed by A-8. Para -9 Lalu
Prasad (A-20) and other were paid money by Dr. S.B. Sinha. Para -12 Dr.
7

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
R.K. Rana assumed proximity with the A-20 and at that time A-20 was
Leader of Opposition. Para 13- money was paid to A-20 on the eve of
election. Further accused A-20 and A-21 Dr. R.K. Rana were seen by this
PW in the bed- room of Dr. S.B. Sinha and when they came out one
polythene bag was in their hand, it has been disclosed in the crossexamination that it bursted in his presence and the currency notes fell
down on the floor. It has been stated that an amount of Rs. 5 lacs was
given to A-20. Para 17- after dealing with Vigilance case No 34/90, A-21
Dr. R.K. Rana more frequently demanded money from Dr. S.B. Sinha and
on several occasions S.B Sinha paid money to Dr. R.K. Rana contained
in big boxes, some times money was given at Patna and some times at
Delhi, on one occasion approver Dipesh Chandak the biggest supplier
had given 10-12 boxes containing currency notes at Hotel Heyat and Dr.
Rana had collected about Rs. 50 crores. It has been stated that A-20
used to take money through Dr. R.K. Rana, a Contessa car was gifted to
Dr. R.K. Rana for facilitating the scam. Dr. R.K. Rana purchased several
immovable property. He has further stated that in the year 1992-93 an
amount of Rs. One crores was recovered from the possession of Vijay
Kumar Mallik (A-38) at the airport. He has stated that Beck Julius (A-12)
was Divisional Commissioner before joining as AHD Secretary and he
was having a very intimate relationship with the AHD scamsters Dr.
Sheshmuni Ram and even after joining as Secretary AHD, the intimate
relationship continued. This PW had accompanied Dr. S.B. Sinha when
he visited Beck Julius at the Circuit House. In para 22 he has stated that
at the time of superannuation of Dr. S.B. Sinha Dr. R.K. Rana had
facilitated him in approaching the Chief Minister directly and the letter of
recommendation by the Dr. Jagarnath Mishra was managed by him. He
has further stated that Dr. Rana had brought this letter hand to hand in
the C.M. Secretariat at which the C.M had directed to extend the service

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
for one year. He has further stated in para 23 that in February 1994,
when he was going to superannuate Dr. S.B. Sinha and Dr. R.K. Rana
put pressure upon him for getting extension and they managed the letter
of A.-13 recommending his extension. Dr. R.K. Rana brought this letter
hand to hand and a government order of extension was issued. In
examination para 26, he has stated that he used to accompany Dr. S.B.
Sinha

whenever he visited Dr. Jagarnath Mishra alongwith A-29

Tripurari Mohan Prasad and A-33 Md. Sayeed for payment of money. In
para 27 he has stated that in the period of 1992-94 a hefty money was
paid by him to Mahesh Pradesh (A-15). He has further stated that he
himself paid Rs. 5 lacs to Mahesh Pradesh. It has been stated that S.B
Sinha had handed over him Rs. 7 lacs for payment to A-15, out of which
Rs 2 lacs was kept by him. He has stated that Mahesh Prsad has
purchased Benami property, house and shops at Patna. In para 28 he
has stated regarding payment to Phul-Chand Singh (A-14). It has been
stated that under Cash Flow Regulation, the withdrawal was restricted
by the Finance Department but after managing the accused Phulchand
Singh the scam moved smoothly. In cross-examination para 44 he has
stated that at the direction of Dr. S.B. Sinha A-29 was managing air
tickets etc for politicians, officers and S.B. Sinha used to visit the house
of Tripurai Mohan Prasad A-29. In cross-examination para 62 he has
admitted that any evidence of payment of money to Jagdish Sharma is
not presently available with him. In cross-examination para 70 he has
stated that he has not talked personally to Lalu Prasad. The attention of
the witness has been drawn in cross-examination para 96 that in the
tenure of Lalu Prasad several other persons were also given extension of
services. PW 196 is another approver witness of the case. He has been
said to be biggest supplier of the fodder scam and the grievance of the
other suppliers being that though the small fish has been roped with the

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
charge, the biggest supplier of the AHD scam has been left out by the
prosecution. I have already earlier stated regarding the evidentiary value
of approver's evidence, no doubt a good conviction may be made in the
facts and circumstances and on the basis of approver's evidence, but it is
rule of the prudence as enshrined u/s 114 illustration b, that the
approver's evidence should be weighed cautiously ,it should be
corroborated with other evidence. This PW has narrated in details the
manner of scam being run by AHD scam kingpin A-8. It has been stated
that in April 1992 when Income Tax raids were being made at the office
and residence of suppliers and the AHD Officials, at that time Dr. S.B.
Sinha had called him and handed over Rs. Six crores for keeping and
hiding the money, this money was generated by fodder scam. He has
stated that by this conduct of fairness, he gained utter confidence of the
AHD scam stars. It has been stated that the suppliers such as Vijay
Mallik, M. S Bedi, Tripurari Mohan Pradesh, Mahender Prasad and Md.
Sayeed are the persons who were the close Lieutenant of Dr. S.B. Sinha.
He has stated regarding several occasions as to how money was being
transacted through him and the scamsters were investing money in
immovable property, gold bonds, banks deposits etc,the AHD officer
Krishna Mohan Prasad(A-7 )and others were deeply engrossed with the
smooth functioning of the scam. He has stated in para 41 that A-24 was
regularly taking heavy amount from the scamsters. It has been stated
that due to proximity with Dr. S.B. Sinha, he had acquired closeness
with the other AHD officers and the bureaucrats politicians also. In para
46 he has stated regarding the payment of Rs. 5 lacs to Lalu Prasad and
after that the Chief-Minister A-20 was regularly taking money from Dr.
S.B. Sinha and on another occasion Rs. One crores was paid to A-20
through, R.K. Rana. He has given several instances and circumstances
for believing his evidence and for stating that the other accused persons

10

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
like A-13 were also neck deep in taking gratification and in unison of all
the accused persons the scam was flourishing. PW 199 Dr. Shashi
Kumar Singh has been brought by the prosecution on the point of
payment of gratification and pay offs. The learned defence counsel has
submitted that though this witness is not an accused in this case ,but he
is accused in several other cases of the AHD fodder scam and the
prosecution has let out him and made proxy- approver without making
compliance of the provision u/s 306 and 307 of the Cr.P.C. This PW was
a Veterinary Doctor and stated regarding the close proximity with Dr.
R.K. Rana and Dr. S.B. Sinha and also that Dr. R.K. Rana was working
as a link to connect Dr. S.B Sinha to the accused Lalu Prasad and Bhola
Ram Toffani who were regularly being paid money by the S.B.Sinha and
on occasion a packet containing notes of Rs. 50 Thousand and 20
thousands was paid by him to Vidya Sagar Nisad and Bhola Ram Toffani
respectively and for his travel the vehicle was provided by A-29. He has
further stated that packet of Rs. 50 thousand was given to Vidya Sagar
Nisad. Subsequently Dr. R.K. Rana forbade S.B.Sinha in sending money
through this P.W. It has been stated that in1993-94 money was paid by
S.B. Sinha to Beck Julius (A-12), the packet containing note was taken
by Beck Julius but the packet containing Whiskey was returned. He has
stated that an amount of Rs. Five lacs was made available by A-29 for
payment to A-18 in order to get the recommendation for extension of S.B.
Sinha. It has been stated that in the year 1992, he accompanied Dr. S.B.
Sinha

and Dipesh Chandak up to Delhi where an amount of Rs one

crores was made available by supplier Vijay Mallik for payment to top
politicians. This PW has also stated regarding the proximate relationship
of R.K. Rana and others. He has stated regarding the payment of cash to
Jagdish Sharma (A-13) when Dr. Jagdish Sharma became active in the
name of inquiry by the PAC. The defence has cross-examined this PW

11

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
and he has admitted that presently no direct evidence for payment of
money is available with him. The evidence of PW 209 has been assailed
by the learned defence counsels on various grounds. It has been stated
that this witness should also come in the category of accomplice. It has
been pointed out that this witness has admitted that at the felicitation of
Dr. S.B Sinha, two firms were opened by him in the name of his son and
wife who have been facing trial in this case as A-48 and A-49 and the
firm of these accused persons namely M/s J.P Enterprises and M/s S.K.
Enterprises allegedly supplied articles to the DAHO Chaibasa. I have
taken caution to examine the evidence of this PW with caution and
chary. This PW was working as Senior Traffic Superintend in Indian
Airlines and remained posted in the period of 1977 to 1997 at Patna. He
has come to say that at the time of posting at Patna he was introduced to
Dr. S.B Sinha, who had asked him to open firms for medicines supply.
He has further stated that A-29 used to purchase tickets in the name of
S.B. Sinha, Mahesh Prasad (A-15) and other politicians accused persons.
It has been stated that subsequently he developed proximate relationship
with Dr. S.B. Sinha who used to make telephone calls for purchase of air
tickets in the name of R.K. Rana(A-22), R.K. Das(A-25), Beck Julius(A12), K. Arumugam(A-56), K.N Jha (A-9)etc. It has been stated that in the
year 1992-94, when A-20 was the Chief-Minister tickets was being
managed through Dr. R.K. Das, either on cash or on credit through
Patliputra Travels, Shah Travels, Vikramshila Travels and Sangh Mitra
Travels. It has been stated that the payments of tickets was being made
either by A-8 or by the sons of this PW. He has been cross-examined at
length by the learned defence counsel. It has been stated in crossexamination para 10 that sometimes addresses were not being filled up
at the time of purchase of air tickets and in cross-examination para15
that only the name of the person under taking travel is given on the

12

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
tickets. He has denied to the suggestion given by the accused Lalu
Prasad and Dr. R.K. Rana that the payment for the purchase of tickets of
Lalu Prasad was paid by the government and not by the Dr. R.K. Rana.
He has admitted that presently he is not in possession of documentary
evidence for the statements given by him. The evidence regarding
purchase of Air Tickets,Taxi,Hotels and other Hospitality have been
brought through the prosecution witnesses namely PW 77(A-12 and A27)PW 79(taxi used by A-24)PW 80(A-12)PW81(A-8 and through him
others taxi being provided by approver A-26)PW 83 on providing hotels to
accused A-1 and others, PW 88 for providing taxi by A-3 to A-6,PW 158
for saying that hospitality at Hotels in Delhi was being provided by A-38
the guest-register and the bill-books brought as Ext 20/4 to 20/7 and
Ext 22/20 to 22/31 has disclosed the names of the guests, PW 159,PW
160 has brought guest-register as Ext 19/56, the rooms have been found
to be booked by A-29 and A-38.PW 165 has brought guest-register and
bill-books as Ext 20/12 to 20/14 and Ext 22/37 to 22/56 respectively
for saying that the rooms were booked by A-38 for AHD scamsters
guests. PW 166 has come to say that A-38 engaged taxi for use by A-1
and paid rent of Rs Seventy Thousand. PW 190 is the proprietor of the
Sanghmitra Travels Agency engaged in booking of Air-Tickets, he has
brought Ext 71 to 71/118 the air-tickets, Ext 72 series the bill-book
registers,and other registers. PW 204 is the proprietor of Patliputra
Travels Agency, he has brought on record the air-tickets as Ext 71/119
to 71/275.PW 209 is also on the point of purchasing air-tickets. PW 282
who was working in Rajshree Tour Travel Agency has brought copy of
air-tickets, in the name of S. Yadav dated 18.10.1995 as Ext 71/276 in
the name of Lalu Prasad and others as Ext 78/277 to 78/280. Ext
71/281 to Ext 71/283 and further 71/284 to Ext 71/294 in the name of
R.K Rana and family members of Lalu Prasad. Ext 71/295 to 71/297 in

13

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
the name of Lalu Prasad and others. the stock register and payment
register of the agency marked as Ext 47/40 and Ext 47/41. The Learned
Spl PP has these evidence brought by the prosecution have been brought
only as instances as many more remained in the hearts of the scamsters,
and further investigation on the point could have further delayed it, the
investigation could have become more voluminous.

To sum up the

prosecution has brought the following witnesses on the point of providing


hospitality/air-journey tickets/taxi etc on the point. PW 77, PW 79, PW
80, PW 81, PW 88, PW 158 (he has brought the seizure list as Ext 26/31
register and bill books in Ext 20 series and guest reregistration card as
Ext 22/20 to 22/31), PW 159, PW 160 (guest-registration card as Ext
19/56), PW 165 (who has brought seizure memo of the hotel Ext 20/12
to Ext 20/14, carbon copy of the bills as Ext 22/37 to 22/56) PW 166,
PW 190, he has brought air-tickets as Ext 71 to Ext 71/118 the register
of purchase of tickets as Ext 72, 72/1 and 73 to 73/2 bill books as Ext
75 to 75/12 and dues register as Ext 74. PW 204 the proprietor of
Patliputra Travels have brought carbon copy of the air tickets as seized
by the CBI as Ext 71/119 to Ext 71/275. PW 282 who was working in
Rajshree Tour and Travels Agency has proved Air-Tickets in the name of
Lalu Prasad, R.K. Rana along-with others and including their family
members. PW 297 was working in Sahara India Airlines. He has brought
on record the list of passengers on 22.10.1995 in Delhi to Patna flight as
Ext 103 containing the name of family members of A-20, Ext 103/1
relates to flight handling record dated 22.10.1995 for Delhi Patna flight
in which A-20 was traveling and similarly another passenger list as Ext
103/2 and 103/3 with the names of the family members of A-20 has
been brought on the record. PW 303 has brought on record sales register
of air-tickets , he has also brought register of hotel as Ext 21/182 at
serial no 230 of the register in the name of A-16 appears and it has been

14

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
stated that the ticket was booked by A-33, similarly A-33 booked tickets
in the name of A-21, A-9, A-1, A-13 and A-11. PW 342 the proprietor of
Rajshree Tour and Travel Agency and also dealing with Patliputra Travel
Agency. He has also stated regarding the issuance of air-tickets from
these agencies. PW 347 an employee of Patliputra agency has brought
sales register of the agency as Ext 106 to 106/14. It has been asserted
by the Learned Defence Counsel for accused A-20,that the payments for
air-journey was being made by the CM Secretariat and being reimbursed
by the Finance Department. The Learned Spl PP has replied by saying
that the prosecution has brought booking-register, oral evidence and the
circumstances for believing that the gratification was being accepted, the
defence could have easily rebutted the assertion by producing the
concerned bills. It has been submitted that the prosecution has brought
on record copy of tickets, date of journey, flight no etc, which could have
been easily controverted through definite evidence of Govt-Bills.
485. Now I proceed for the discussion relating to the group of
accused persons in the category,A-12,A-14,A-15,A-56 are the top IAS
bureaucrats who had subscribed oath at the of induction in the Cadre to
protect the values of constitution, being top civil service of the country
they command highest regards from the people of India. It will be evident
from the discussion that for gratifications, they became tool of the
System of Scam. They behaved like servants of politicians (though they
were public/government servant) and never shown courage to protest to
the illegalities. A-24 was working as Income Tax Commissioner and
deeply engrossed in the corrupt activities. I have discussed the evidence
of taking gratification, hospitality and others in earlier paragraphs. Let
me examine as to how lapses were intentionally committed and the rules
were flagrantly violated by these accused persons.

15

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
486. A-12, Beck Julius was working as Secretary, AHD
Government of Bihar, Patna in the period 8.5.1994 to June 1997. He has
denied of participating in any general or specific criminal conspiracy.
Being enjoined with the duties and responsibilities in the following
manner:- (i) The Secretary is responsible for the smooth conduct of work
in the Department. (ii) All the matters relating to the department have to
be routed to the Minister through the Secretary. (iii) Secretary has the
authority to intervene in any matter concerning the department. (iv) The
Secretary is primarily responsible for proper transaction of business of
careful observance, and in case of any material deviation/departure from
rule, he has to draw the attention of the Minister I/C and/or to be Chief
Secretary. (v) As per Rule 472 of Bihar Financial Rules, the Head of the
Department is responsible for controlling expenditure from the grant or
grants at his disposal and he is to exercise his control through the
Controlling Officers, if any, and disbursing officers subordinate to him.
(vi) As per Rule 473 of Bihar Financial Rules, it is the duty of Head of the
Department to distribute the grant as voted by the Assembly or in the
case of changed appropriation, as sanctioned by the Governor, among
the various controlling and disbursing officer subordinate to him. So far
as this has not been done by the Finance Department, he has to
distribute any increases or deductions subsequently made in the grant
or in any part of it by the competent authority. When making the
distribution, he must invariably communicate to the officer concerned,
the complete accounts, classification of each items distributed including
the major, minor and detail heads of accounts, and the primary unit.
487. This accused has been confronted with the evidence
brought against him during his examination under 313 Cr.P.C. He has
admitted that the starred question in 122 nd session of Bihar Legislative
Counsel raised by Shri Nilambar Choudhary M.L.C in which the question
16

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
raised by excess withdrawal was denied has been duly forwarded by him.
He has also admitted that question no- 7151 raised by Honble M.P Lalit
Oraon regarding large scale of misappropriation of grants was replied by
him, and he has stated that the reply at the report of the office was
approved by him. He has denied of any knowledge of alarming excess
withdrawals brought to his notice. He has stated that budget files were
not coming before him and the draft appropriation account for the year
1992-93, 1993-94, 1994-95 showing excess withdrawal up to 229 % over
and above annual budgetary provision was not brought before him. He
has also denied of any D.O Letter from A.G being brought to his notice.
The attention of the accused was drawn to the fact that in active
conspiracy with A-13 and other he stalled Departmental Inquiry against
Dr. Shesh Muni Ram, the then R.D.AHD Dumka in conspiracy with AHD
Mafiosi. He has denied of being league in any such conspiracy. This
accused has further denied of getting any gratification from the accused
suppliers and others by way of payment of hotel bills, air tickets, rented
car, accommodation, hospitality etc. He has appeared himself as defence
witness DW17 under provision of Sec 21 of the P.C Act. It has been
stated that during the period, he was in additional charge of M.D, PIADA,
Rehabilitation Commissioner of Rohtas Group of Industries. He has
further stated that on 27.6.1994, a letter of A-13, the PAC Chairman was
received in his office and being a new incumbent, he endorsed his
opinion directly to the Under Secretary, Bachhu Prasad, who had given a
note to stop any inquiry/investigation, upon which neither he endorsed
his opinion nor signed it and gave a note that the file should be disposed
as per the rules and the notes should be given as per the rules. He has
stated that the draft notes to stop the inquiry was given to the Minister
but he neither gave any opinion nor signed it. It has been stated that
neither the Finance Department nor the A.G. made any objection

17

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
regarding the withdrawal and they treated it as only an excess
withdrawal. It has been claimed that Ext 19/26 to Ext 19/32 have been
forged by the CBI. DW 3, a friend and co-villager of A-12 has also come
to place the defence of the accused for saying that in the period 199495,being secretary AHD, he was given an additional charge of
Rehabilitation Commissioner for Rohtas Group of Industries and his
work was being monitored by the Honble Apex Court in writ petition civil
No 522/1985. The defence has brought Ext R/21 information received
from office of Accountant General information under provision of Right to
Information Act stating therein that Sri Beck Julius an I.A.S Officer of
1972 Batch joined as Secretary AHD on 7.5.1994 and continued in the
post up to 9.6.1997, he remained suspended from 10.6.1997 to
31.1.2003 and retired during the suspension period on 31.1.2003.
488. The prosecution wanted to prove allegation against this
accused

with

following

documentary

and

oral

evidence

prior

knowledge and inaction


i.

Bihar Financial Rules has been quoted for saying that


Government should not approve any expenditure in excess of
the

budgetary

provision

unless

sanction

to

making

expenditure has been obtained previously. It has also been


brought for saying the duties and functions of HOD
(Secretary)

in

the

matter

of

expenditure

control

and

preparation of budget estimates.


ii.

Bihar Budget Manual for saying that except in cases of


emergency and with the special order of the government ,the
expenditure in excess should not be incurred before a
supplemented demand is passed by the legislature.

18

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
iii.

AHD file relating to writ petition No CWJC 3395 of 1994 has


been brought for saying that Beck Julius approved the
counter affidavit and deputed Sri Bachhu Prasad AHD
Deputy Secretary to swear the counter affidavit refuting the
allegations Not only false and baseless refuting allegation of
irregularities and excess withdrawal in the AHD. It has been
stated that he was having knowledge prior to this approval,
may be inferred from the fact that

S.B Choudhary, Joint

Director AHD had submitted a report regarding fraudulent


withdrawal and this accused was having knowledge of the
fact. This file has also been brought on record for saying that
this accused was having knowledge of fraudulent withdrawal
and he did not react to the situation in the manner in which
he was expected to react being a Senior IAS Officer. It is
apparent from Ext 38/281 that matter relating to fraudulent
withdrawal by Sheshmuni Ram had appeared before the
accused through the inquiry report of Dr. S.B. Choudhary
Joint Director of AHD, the accused has admitted that the
counter affidavit was approved by him in which the Deputy
Secretary Bacchu Prasad had filed affidavit in CWJC No 3395
of 1994 stating therein that there is no Financial Irregularities
in the AHD and the allegation were not only false but
baseless during his cross-examination.
iv.

The file of AHD No 15P(2)306/95 containing Lok Sabha


question No 7751 raised by Honble M.P Sri Lalit Oraon
raising

question

complaints

from

as

to

M.P

whether
regarding

government

received

misappropriation

of

government grants to which he approved the reply it relates


to Government of India, there is neither AHD Mafia in AHD
19

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Bihar nor there has been any misappropriation of grants,
though he was having knowledge as stated earlier from the
inquiry report of Sri S.B Choudhary that there were
fraudulent withdrawal in the AHD on the basis of fake
allotment-letters.
v.

AHD file No 15P(2)409/95 relates to question raised by two


Honble MPs in Rajya Sabha which was listed as question no
634 dated 4.8.1995 ,the answer was approved by him and he
had denied of any AHD scam despite having specific
knowledge.

vi.

Draft appropriation account for the year of 1994-95 was


received in the office of AHD Secretary on 26.10.1995 and
seen by the accused, it showed of excess withdrawal of 229
% over the AHD Annual Budgetary Provision. It has been
alleged that it was in clear violation of Bihar Financial Rule
479 which lays down two conditions before money may be
spent. (a) it must be sanctioned by the competent authority
(b) the funds must have been appropriated for it.

vii.

File containing said inquiry report dated 29.6.1994 of S.B


Choudhary has been brought on record.

viii.

D.O letters dated 8.6.1995 and 29.12.1995 issued by A.G


Ranchi in which excess withdrawal has been pointed out
was not taken by the accused in right perspective.

ix.

File containing question raised by N. Choudhary M.L.C on


AHD withdrawal was replied by this accused and he has
denied allegations of fraudulent withdrawal.

x.

File of the Finance Department relating to yearly planning


1996-97 containing two buff-sheets addressed to AHD
20

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Secretary by the AFC on the AHD excess withdrawal was not
given proper attention by the accused.
489. The prosecution as well as defence has relied upon Ext
38/281 regarding the complicity of this accused. The learned defence
counsel has drawn my attention towards page 19/N (of the noting part)
in which an office note has been given that the Honble Chairman PAC of
Bihar Legislative Assembly has informed that the PAC is making inquiry
into the Financial irregularities in AHD, South Chhotanagrpur, Santhal
Pargana region and after the inquiry the committee will submit the report
upon the matter, upon the said note this accused has given a note that
the office is directed to comply the order of the Chairman of the PAC and
the Executive Business Rule should prevail. The learned defence counsel
has insisted that the accused had given a direction to abide by the
Executive Business Rule and no other direction was given. It is mention
worthy here that this accused has also taken a plea that he was a new
incumbent to the office. I have given anxious consideration to the facts
and circumstances of the case, this accused is an I.A.S officer of the year
1972 batch, meaning thereby he had completed 22 years of service as an
I.A.S officer and not a new one. It may be presumed that he was knowing
fully well regarding the limited Authority of the PAC on the matter. He
should have perused Bihar Budget Rules, Bihar Financial Rules as well
as the provisions of Constitution of India and not the Executive Business
Rules which were meant for inter-department working only, having no
relevance in the context. It further transpires from noting part of this
accused on 23.7.1994 as given on 21/N , he was only insisting upon
Executive Business Rules. The original letter of the co-conspirator
Jagdish Sharma the then Chairman PAC is also on the record at page
192/C, at the direction of the PAC ,this accused Beck Julius has written
Important, this to be kept in mind, please see that no instructions
21

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
go from this Department. The learned defence counsel has further
pointed out that it will be apparent from page 21/N that the report of
Shivbalak Choudhary against Sheshmuni Ram was not found by the
accused on record, I am not convinced of the argument placed by the
learned defence counsel, the note was regarding not making any inquiry
of Financial Irregularities and the accused has simply stated in notes
The matter relates to relationship of Executive and Legislature and there
must be some earlier notes also on the point, which is not presently
available on the record, thus the accused instead of searching of Bihar
Financial Rules was looking for earlier notes on the points, it will be
apparent from perusal of the report that serious allegations were brought
to the notice of the accused. He has taken a plea that the PAC inquiry
was stopped at the direction of the then minister Tulsi Singh which will
be apparent from the 125/C. The draft proposal was placed before the
accused but he did not sign it. I have anxiously perused the entire file
brought on the record. I find from the record that at page 189/C and in
continuance several correspondence have been kept on the record,
wherein the D.C Deoghar has requested that he had pointed out
regarding fraudulent withdrawal from the AHD from 1980-81 to 1995-96
but he has not been informed regarding the outcome of the inquiry. I find
from the record that time to time the matter regarding colossal excess
withdrawal was brought on the record. At page 122/C the Minister
himself had perused the news item dated 15.7.1994 regarding bungling
in AHD and he had called for the allotment chart for three years similarly
at other pages at page No 121/C, the accused has taken a plea that the
interim inquiry report of Shivbalak Choudhary was brought before him
on 14.7.1994 and he gave a note (contained at page 162/N) Whether
there is any earlier letter, what were the charges, what was the subject.
It is mention worthy here that it is apparent from the noting part of the

22

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Joint Director that he had placed before this accused the entire inquiry
report, the questions raised by this accused in the noting part was
required to be answered from the inquiry report itself and no further
question could have been raised by this accused. The noting part as
stated by the accused shows his inept handling of the matter. The
prosecution alleges that this inept handling was with a dishonest
intention for a giving a veil to the fraudulent activities, as he was in hand
and glove with the AHD Mafiosi. The accused has further noted in the file
that after a search, the file could be traced on 24.2.1996 (when the scam
had already surfaced) and by his noting dated 2.3.1996 contained as
page 23/N, where he has tried to explain that due to missing of the file,
the matter related to action against the accused persons at the report of
Shivbalak Choudhary could not be taken up. I find from the noting part
of the officer that he has not even taken pains for ascertaining the
liability for missing of the file and it is one another aspect of the
inadequate handling of all the matters which led to perforating of the
scam by way of colossal excess withdrawal.
490. The learned Additional P.P has relied upon Ext
38/300 the file relating to question raised by Honble MLC Nilambar
Choudhary, this file was placed before this accused and it is apparent
from page 2/N that Sri Choudhary had raised question regarding to
excess withdrawal (excess to budgetary provision in the year 1993-94
and 1994-95). This accused has examined the file and stated that the
question raised cannot be fully accepted. Accordingly it was approved by
the Honble Minister also. It further transpires from the noting page 4/N
that it has taken into notice regarding the previous reply, the officer had
realized that fraudulent withdrawal has been made on the basis of fake
allotment letters in crores, hence the earlier answer sent by the
Department cannot be accepted, at page 3/6 the answer to the question
23

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
approved by this officer has been kept in the file. I find from the file that
the Honble Member had raised specific question. in the Financial year
1993-94 and 1994-95 a general prohibition on the withdrawal of all the
Department was made by the Government but inspite of this prohibitory
order in the Financial year 1994-95 an excess withdrawal of Rs. 72 crores
have been made by the AHD Ranchi. To the reply of this question this
officer stated in file that the matter was inquired into the Department
and it was not found to be true. This note is dated 21.12.1995, by this
time the matter of colossal excess withdrawal had already perforated
enough. I further find from the record that the officer jumped into at this
conclusion without making any proper inquiry or material on the
record,it was a dishonest handling by the officer on the matter and he
was expected to react in a more mature manner as an I.A.S officer of
1972 batch. It is apparent from the notes of this exhibit that the excess
withdrawal by the help of fake allotment letters was also in the notice of
the accused, but still he has stated that it was only an excess withdrawal
as the A.G has treated it as excess withdrawal (Examination para 12 of
DW 17). The accused has admitted in examination para 13 that he
replied to the D.O letter of Ravi Sexana D.A.G duly prepared by the Joint
Director. Thus, he cannot escape the liability of intentional ignorance
upon the points raised by the DAG Sri Ravi Sexana, it has been
submitted that being Secretary of the Department he was ultimately
responsible for misgivings at such a large stage. The evidence of PW 210
is very pertinent on the point. He has brought on record Ext 38/289. He
has also brought on record the different files containing colossal excess
withdrawal by the AHD in the following manner. An excess withdrawal of
Rs. 70,72,04876/- was made by the AHD in the year 1991-92, an excess
withdrawal of Rs. 87,77,27,635/- in 1992-93, an excess withdrawal of
Rs. 125,27,03056/-, he has also brought on record the excess

24

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
withdrawals made by the other Departments to show that such excess
withdrawals were made by other Departments was not colossal excess
withdrawal, while in AHD there was a least control upon the withdrawal.
It has been stated that in the year 1994-95 an excess withdrawal of Rs.
170,60,68,251/- was made by the AHD. Ext 87/8 has been brought by
the prosecution for saying that excess withdrawal made in other
Departments was not such a huge withdrawal. Being Secretary of the
Department for such a long period how can this accused escape of his
liability.
491. It was raised in the 120th Session of the Legislative
Assembly that Dr. Om Prakash Diwakar was Regional Director and he
was in-charge of so many places, when the scam came to the fore it was
found that he was involved in perforating the scam as many additional
charges were given, the answer was approved by the accused. Ext
38/301 relates to the question raised by Honble Member in 122 nd
Sessions of Legislative Assembly, the Honble Member had raised that
against a budgetary provision of 48 and 53 cores in the year 1991-92
and 1992-93 respectively an amount of Rs. 236 and 312 cores have been
made by the AHD. Ext 38/302 relates to question raised in Honble MLC
Sri Nilamber Choudhary, when the Honble Member had raised question
that the Income Tax Department has seized Rs. 20 cores from the AHD
Mafiosi, the Honble Member had raised specific question regarding coconspirator Dr. K.M Prasad and others but it was denied by the accused
in the reply without making any verification of the information. It will be
apparent from the prosecution evidence that prosecution has brought a
consistent case that a huge recovery was made from the personal
possession and the house of the AHD Mafiosi. Ext 38/303 relates to the
question raised by Honble Member Lalit Oraon. The Honble Member
had raised specific allegation against the AHD Mafiosi in the House of
25

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Lok Sabha. The office had given a note for detailed inquiry and also for
placing the matter before the Honble Minister. It is apparent from the
page 4/N that this accused had taken the matter very causally by
saying The matter was also brought in a PIL which has been
dismissed. The officer had approved the reply on 28.9.1995 stating
therein that there is no AHD Mafiosi in Bihar and any embezzlement
of the government subsidy has not been made. Needless to say that
the officer was having every knowledge of the colossal excessive
withdrawal, and he wanted to conceal the disease from the Hon'ble
House. It is also apparent from the file that the Honble M.P Lalit Oraon
had raised the matter on the basis of news paper report dated 24 th April
1994 disclosing corruption against Dr. O.P Diwakar, a co-conspirator in
other cases. Thus instead of initiating action against the officer,this
accused tried to conceal the fact from the Honble House of Lok Sabha
for saving the errant AHD officer. Ext 38/304 relates to the question
raised by Honble Members Shatrudhan Prasad Singh. The Honble
Member had raised a matter, that medicines in the AHD are being
purchased from private suppliers ,instead of purchasing from suppliers
duly approved by Central Purchase Committee. This officer had approved
the reply and it was admitted in it that the medicines were purchased by
private suppliers without approval of the C.P.C and for the year 1994-95,
no rate have been fixed.
492. The evidence PW 288, S.P Keswav, the then Additional
Finance Commissioner is also required to be looked into. This PW has
narrated the process of votes of account in absence of budget and he has
categorically stated that in the period 1990-95 only vote of accounts were
brought instead of budget. He has also stated regarding the cash flow
and cash regulation and wireless message dated 8.2.1994 stating
withdrawal despite cash regulation. PW 291 is also of importance here.
26

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
He was working as under-secretary in the Finance Department and also
working as Assistant Budget Officer showing budget estimate, surrender
of fund, actual allotment and the expenditure made by the AHD. It has
been stated that being Secretary of the Department this accused was
required to keep a tab on the entire matter relating to the department.
The learned Special PP has also drawn my attention towards a
circumstance that in March 1993, on a single day the co-conspirator A1 had withdrawn Rs 50.56 lacs against a meager allotment, at which the
Chief-Minister had called a meeting of all the Dist-Magistrates,
Secretaries, TOs and others and the news spread in whole of the state,
this accused being a top bureaucrat of the state cannot claim to be
ignorant of the news, as he had assumed the office of the Secretary only
after a few months of the said episode. The evidence of PW 102 Shankar
Prasad the then Additional Finance Commissioner is also relevant on the
point. He has brought on record Ext 18/185, a warning letter, the letter
was addressed to Commissioner-Cum-Secretary of the AHD (A-12), a buff
sheet Ext 18/186 stating all the facts regarding colossal excess
withdrawal highly disproportionate to budgetary allocation. PW 103 Vijay
Shankar Dubey was posted as Finance Commissioner-Cum-Secretary
and subsequently Chief Secretary of Bihar. He has brought on record Ext
18/181, the file relating to the Finance Department. It has been stated
that he came to know that against a budgetary allocation of Rs. 72
Crores only for the Financial year 1995-96, an amount of Rs. 116 crores
has already been withdrawn up to October 1995. He found that in one
month alone an amount of Rs. 60 crores were withdrawn against
estimated Rs. 7 to 8 cores. The matter was verified from different
Treasuries and it came to the fore that in seven Treasuries alone against
a budgetary allocation of Rs. 2.5 crores an amount of Rs. 115 Crores
have been withdrawn. PW 103 in his cross-examination para 26 has

27

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
stated that in May/June 1995 the A.G has reported in its report that
fraudulent withdrawal has been made in the AHD. He has specifically
stated that the A.G was having no authority of reconciliation of account
in different head of AHD, when his attention was drawn towards such
reconciliation for the period 1987-88 to 1990
493. The learned Special P.P has drawn my attention
towards Ext 18/184 which is D.O letter dated 23.1.1996 written by this
accused to the Finance Commissioner, a note has been given upon this
letter by PW 102 the then A.F.C, by the said letter the accused in
capacity of Secretary of AHD wanted to know regarding statement of
annual expenditure in major head 2403 AHD and he has also referred to
his D.O letter no S.C dated 16.12.1995 in which detailed expenditure
report for the for year 1992-93, 1993-94 and 1994-95 under major head
2403 was requested to furnished as it was required to be verified from
the records of the AHD. The A.F.C has given a note The controlling
officer of the budget has a responsibility for reconciliation of the
accounts every year, this letter tends to suggests that no such
reconciliation was carved at the level of the Secretary AHD. (a) Secretary
AHD should furnish as to how much allotment has been given and how
much of the allotment was available with the D.D.O, (b) are the quantity
purported to have been purchased have some relationship with the
actual requirement (c) Were purchase rules followed and proposal
considered by duly constituted Purchase Committee before placement of
order? (d) Whether there was any fixation of rate from the Headquarter?.
The learned Spl P.P has submitted that the note of the A.F.C is sufficient
to show that the AHD Secretary had deliberately/dishonestly lost a
control over the Department and he had not cared for his responsibility
regarding reconciliation of the accounts every years, otherwise the scam
could not have perforated at such a large scale. It has been stated that
28

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
similar is the case with the then AHD Secretary K. Armuguam (A-56) as
well as Mahesh Prasad (A-15).Thus this evidence is to be read with
regard to these accused persons as well. They had also not cared for
reconciliation of the accounts. It has been submitted that Ext 18/192
has been brought by the prosecution for saying that PW 102 had given a
very strong note to the Secretary AHD pointing out several irregularities
and fraudulent ways and means in which colossal excessive withdrawal
has been said to be made by the AHD. It also referred to file No Con/F.C329/96. It has been pointed out that from preliminary inquiry itself, it
was revealed that the articles which have been said to be purchased from
the firms are actually non-existing firms. It was further pointed out that
officers posted in these areas remained posted in the periphery of scam
area and they have created vested interest in the area leading to colossal
excessive withdrawal. It has been suggested that the officers should be
immediately suspended. It has been pointed out that after the letter of
1.2.1996, A-12 instead of taking any drastic positive action, issued a D.O
letter as earlier discussed which has been marked as Ext 18/184. The
grave allegations alleged by the A.F.C were not taken into notice by the
AHD Secretary.
494. PW 102 has also brought file No 2BT(2) 2032 of 1995
of the AHD sent by him addressed to the Secretary-Cum-Commissioner,
AHD enclosing the warning letter of C.A.G and seen by A-12 which has
been marked as Ext 18/185. It has been brought for saying that a
specific

warning

of

the

CAG

alongwith

allegation

of

fraudulent

withdrawal was sent to the A-12 but no heed was given by the officer.
The file of AHD 2BT(2)2019/1995 containing buff sheet dated 3.11.1995
addressed to the AHD Secretary given by PW 102 has been brought on
record as Ext 18/186. This buff- sheet shows that the officer has pointed
out regarding disparity in budgetary provision and expenditure, and
29

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
requested to come with revised estimate for the year 1995-96 and budget
estimate of the year 1996-97 in the meeting convened by the Finance
Commissioner on 6th November 1995. PW 102 has clarified that excess
expenditure could have been inquired by Public Accounts Committee but
the fraudulent

withdrawal was to be looked by the concerned

department. He has specifically stated that on 03.11.1995, the


excess/fraudulent withdrawal was known to the concerned department.
PW 103 has come to state that for first time he came to know regarding
scam on 22.01.1996.In January, 1996 the Accountant General, Bihar
had submitted Civil Account of November, 1995 in the Finance
Department it was scrutinized by him and he found that in the year
1995-96, the total budget for the AHD was for 72 crores only against
which Rs. 116 crores has already been withdrawn up to October 1995, in
October1995 itself a withdrawal of Rs. 55 crores was made which should
not have exceeded 7-8 crores. Fax messages (Ext 18/193) were sent to all
the District Magistrates for furnishing the details of withdrawal. A high
level team was sent to inquire into the matter in Ranchi and Doranda
treasury etc. He was informed by the AFC regarding budgetary provision
and came to know that provision of Rs. 3 crores only was made for feed
fodder etc, while an expenditure of more than 30 crores have been made
in the head. A high level team was constituted which inquired into the
matter and submitted a report as Ext. 18/195. The matter was critically
examined by PW-102, who had submitted his detailed note as Ext.
18/182 and 18/196.In the note of PW-103 it was pointed out that the
against budgetary provision of 2.5 crores an amount of Rs. 115 crores
has already been withdrawn. PW 103 has specifically stated in cross
examination para 26 brought on behalf of accused Beck Julies that AG
in its records had pointed out regarding fraudulent withdrawal in 199596.Thus the prosecution has brought more than sufficient materials to

30

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
presume that he was working as facilitator for smooth functioning of the
scam.
495. The prosecution has brought following materials for
proving.
Regarding Gratifications A.

Records of Patliputra Travels, Patna has been brought for


saying that the accused was taking pecuniary benefits such
as air journey etc, provided by the supplier accused persons.
It has been submitted that no tangible evidence has been
brought by the prosecution for proving the fact that this
accused travelled on the air tickets purchased by the AHD
suppliers or the cost of the ticket was paid by them. It has
been submitted that even if some tickets were purchased in
his name but it cannot be said that this accused availed the
air journey. It has been pointed out that some of the air
tickets like Ext 71/183 and Ext 71/187 are of the same
date, same flight number and issued for the same person,
some of the tickets are open tickets meaning thereby none
traveled upon these tickets. The learned Special P.P has
replied that previously when the air-tickets were issued, the
name of first passenger was written in the register/ticket
and the other passengers were being treated as companion
of the first passenger. It has been submitted that the tickets
Ext 71/186, 71/231, Ext- 71/232 and Ext 71/233 are not
the tickets of the relevant time i.e the charge period and the
other tickets which have been found in the name of this
accused have not been shown to be issued from the ticket
issue register. The learned Special P.P has submitted that

31

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Ext 71/181, 71/182, 71/183, 71/184, 71/185, 71/186,
71/187, 71/188, 71/189, 71/231 have been shown to be
issued in the name of this accused and Ext 71/232, 71/233
have been issued in the name of the wife of the accused. I
have given anxious consideration to the submission of the
learned defence counsel, at least it has been admitted by
him that some tickets have been found to be issued after the
check period and some open tickets have been found and
produced by the prosecution. This evidence has to be read
with the evidence of approver's witness alongwith the
circumstances of the case in which this accused was
providing a veil and very soft corner for the AHD Scamsters
and frequent in accepting cash and gratification.
B.

Guest Registration card and hotel bills of Astor hotel


Calcutta for showing that booking was made by A-27 and
paid by him also. PW 80, an employee of the Hotel has come
to say that Beck Julius had stayed at the Hotel on 3.6.95
and 4.6.95, the hotel-bill and the telephone-bill for an
amount Rs 1393 was paid the firm of A-27.He has brought
guest arrival card bearing signature of this accused as well
as Ext 19/26, room booking card as Ext 19/27. He has also
brought the carbon copy of the bill for telephone and room
charge as Ext 19/28 to 19/30 and the guest departure slip
as Ext 19/31. He has also stated that the accused Beck
Julius stayed to the hotel from 6.1.1996 to 7.1.1996, the
room was booked by the firm of A-27. This PW has brought
guest arrival card signed by this accused as well as Ext
19/32. It has been stated that the room rent as well the
telephone charge amounting to Rs. 3354.44 was paid by the
32

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
firm of A-27. He has stated that as the payment was made
by credit card of A-27 a separate receipt was not given for
the same. He has also brought on record the other guest
registration card and bill books etc the hospitality was
enjoyed by other co-conspirators also. This witness has not
been cross-examined by this A-12, the learned defence
counsel has submitted that this witness was cross-examined
in R.C 38(A)/96 and the certified copy of the deposition has
been brought by the defence as Ext R/22. It has been
pointed out that in cross-examination para 23 this PW has
admitted that the A-12 had not signed before him and he is
no familiar with his signature. The learned Special P.P has
replied by saying that it was definite assertion of the
prosecution that the register has been signed by this
accused and there was no even suggestion that the signature
is forged one hence, it was incumbent upon the accused to
prove that the signature appearing on the register is not of
him. The learned defence counsel has also taken a plea that
on the said date this accused had not taken headquarter
leave permission from the government, this fact was
especially in knowledge of the accused and he was required
to prove these facts from the official record. No such step has
been taken by the accused.
C.

Car booking register at Calcutta for showing that car bills


were paid by A-27. PW 77 was working as Manager in Guide
Travel Agency at Calcutta. He has brought on record for
saying that the accused Ajit Kumar Verma (A-27) had
booked Taxi on different occasions and the payment of bill
was made by A-27 himself. He has stated that A-27 was
33

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
providing taxi to different co-conspirators including this
accused namely Beck Julius. He has brought on record the
Ext 21 series which is the booking register of Guide Travel
Agency,and Ext 24 series which happens to be the cash book
of booking the vehicles. It has been stated that Ext 24/12,
24/13, 24/14 relates to this accused and if the cash book
compare with the bill book it will be apparent tht the amount
was paid by the firm A-27 through bill No 8585/86,
8587/88/89/90 and 8616. It will be apparent from the
exhibit that this accused alongwith several other coconspirators were enjoying the hospitality of supplier
accused persons with a promise to protect them. The learned
defence counsel has submitted that the booking register has
not signed by any of the co-conspirator alongwith this
accused.
496. The evidence of PW 199 alongwith the other evidence of
approver R.K Das have been brought by the prosecution on the point of
getting pecuniary benefit and bribe. Approver R.K Das has stated that
this accused was instrumental for no action against Dr. Sheshmuni Ram
in the matter of illegal withdrawal of government funds from Deoghar
Treasury. It has been stated that this accused was having a close
relationship with Shesmuni Ram since the days when he was posted as
Commissioner in Santhal Pragna. A detailed written argument has been
filed on behalf of all the accused persons. Let me say that this is a very
huge and voluminous case in which avalanche of evidence have been
brought on behalf of the prosecution. I have taken every care that all the
points raised by learned defence counsel in the written argument be
discussed by me. The learned defence counsels of all the accused
persons have filed voluminous written arguments despite my requests
34

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
that it is not humanly possible to examine a voluminous written
argument. Some of them have given written argument in soft copy also. I
want to highlight some of the prominent points raised by the learned
defence counsel. It has been submitted at the very outset

that this

accused is an officer of Schedule Tribe and as per the custom he was in


the habit of taking drinks in the evening hours. It has been stated that
this accused is such a innocuous fellow that even the DW brought on
behalf of the accused has stated that this accused was in the habit of
taking drinks in the evening hours. It has been submitted that as the
prosecution has brought avalanche of evidence, it was not possible for
the I.O to examine all the documents and not being an expert, he could
not appreciate the legal intricacy of the government files brought by him.
It has been submitted that there is no direct evidence of criminal
conspiracy with the accused A-1.

It has been submitted that the

questions brought by Sri Nilamber Choudhary Hon'ble M.L.C related to


the withdrawal from Ranchi has got least concern with this case, as this
case relates to Chaibasa treasury. It has been stated that whatever the
answers were being approved by this accused, it was based on the officenote, and he alone cannot be made liable for the same. The learned
defence counsel has submitted that the file relating to question raised by
Hon'ble M.P Lalit Oraon has not been brought on the record though the
accused has admitted of giving the answer. It seems that he has not been
properly assisted, as the entire file regarding the same has been brought
as Ext 38/303. It has been pointed out that there is no direct evidence of
criminal

conspiracy

with

other

co-conspirators,

bureaucrats

and

politicians. The learned defence counsel points out that there is no


evidence of fraudulent withdrawal and all the witnesses of the
prosecution have stated regarding the excess withdrawal only. It has
been further pointed out that the I.O could not distinguish the role of the

35

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
H.O.D and the Controlling Officer of a department. I have discussed and
distinguished regarding their role in my previous discussion. The learned
Special P.P has replied that the said question has been brought only as
an incriminating circumstance, as this accused was Secretary AHD. I
am of opinion that even if some lacunae remained in the investigation
and some of the evidence could not be properly appreciated by the I.O
regarding circumstance of prior knowledge by this accused, even though
more than sufficient evidence have been brought by the prosecution for
saying that this accused made an inept handling of the situation and did
not react to the circumstances which had become alarming due to
financial mis-management of the department. He was expected to be
aware that just prior to his joining as AHD Secretary the A-1 had
withdrawn Rs. 50.56 lacs on one day in March 1993 against a meager
allotment. A statewide alarm was flashed by the Finance Secretary
through wireless message and the Chief-Minister had called a meeting of
all the high ups. The fraudulent activities in the AHD was being
highlighted through the questions raised in different Hon'ble Houses and
also by the newspaper, the accused cannot claim to have giving deaf ear
to the entire episode besides these circumstances enough other
circumstances have been brought by the prosecution to presume the
guilty mind and dishonest intention of the accused, and the prosecution
has also brought cogent evidence of taking pecuniary benefits and
gratifications. The prosecution has brought air-tickets dated 7.7.1995,
3.7.1995, 14.7.1995, 4.11.1995, 5.1.1996 issued in the name of this
accused and payment has been shown to be made by the said Verma
Daa Account. The part I.O PW 350 seized as many as nine air-tickets of
Patna-Delhi, Delhi-Patna Flight in the name of this accused and it has
been stated that for the payment for the ticket was made by said Verma

36

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Daa besides the evidence of accepting hospitality and cash. He has been
found to be neck-deep engrossed in corruption.
497. A-14 Phul Chand Singh was Finance Commissioner
Government of Bihar in the period of February 1992 to February 1994,
he is an I.A.S Officer of 1963 Batch. It has been stated that he did not
perform his duties diligently in order to save and give patronage to the
co-conspirator accused persons. Being Finance Commissioner, he was
the Head of the Finance Department. It has been stated that due to his
inaction in the period the AHD Scam perforated in the subsequent
months also. He was enjoined with the duties in the following manner
(i) To ensure the issuance of circular every year in the beginning of
Financial year laying down the required instruction according to which
the budget estimates are required to be submitted to the Finance
Department by each and every Administrative Deptts. (ii) The Finance
Commissioner is responsible for preparation of the statement of
estimated revenue and expenditure (as enshrined under Article 202 of
the Indian Constitution) to be laid before the Honble House every year as
well as any supplementary estimate or demands for extra grants. (iii) The
Finance Commissioner is responsible for obtaining materials and for the
correctness of the estimates based on that materials. (iv) To ensure the
examination of the estimates received from the controlling officers and
also of the consolidated major head estimates received from A.G and to
issue budget slips where necessary, to get doubtful points clarified from
the Administrative Deptt. (v) To examine the schedules of new demands
before those are finally printed and forwarded to that deptt by
administrative deptts. All such drafts are received by the Finance
Departments. (vi) As per rule 132 of Bihar Budget Manual the
Administrative and Finance Departments should in checking the
estimates apply unrelentingly the proved and well tried check of average
37

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
of previous actual which should be employed in conjunction with such
known or reasonable foreseeable facts as may modify that average.
Against the closed and intimate knowledge of the estimating officer, it
must set the wider perspective of the Administrative and Finance
Department and with the proper combination of these requisites for
sound budgeting, there should be little possibility of normal expenditure
differing widely from the budget provisions. (vii) Again it is laid down
under Rule 125 of Bihar Budget Manual that the Finance Department
makes arrangements for convening the Public Accounts Committee for
dealing with their reports on the Appropriation and Audit Reports. The
main defence of the accused being that he was not the Finance
Commissioner in the period 1994-95 and he claims to perform his duties
diligently, sincerely and honestly as per rules. It has been stated that in
the matter of excess withdrawal to the tune of 229 % in the period 199495, no action was required to be taken by the Finance Department and
the CAG report for the Financial year 1988-89 showing excess
withdrawal of Rs. 61,26,2065/- over the above the actual grant of 36.77
crores, but it was not inquired into and it resulted to perforating of the
scam. It has been stated that the A.G never pointed out any fraudulent
withdrawal, budget files were not coming to the Finance Commissioner
and

it

was

being

disposed

at

the

level

of

Additional

Finance

Commissioner. He has stated that upon abnormal excess withdrawal no


action was to be taken by the Finance Department, monthly civil Account
of the A.G was not being brought before him. He has stated that
withdrawal of Rs. 50.56 lacs by A-1 on a single day i.e. on 6.3.1993
despite of a ban order of the government was brought to his notice and
he brought to the notice of the Honble Chief Minster and the Secretary
AHD was directed to take step. He has stated that surrender matter was
not brought before him. He has admitted that Chief Secretary

38

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Government of Bihar by his order dated 18.2.1994 ordered to identify the
treasuries responsible for excess withdrawal but it was endorsed to
A.F.C. He has stated that on 23.2.1994 some strict directions were given
to the treasuries. This accused has denied of any close contact with A-8
and of taking gratification from any co-conspirator.
498. The prosecution has tried to prove its case through the
following materials brought on record:(a)

Daily balance statement sent by RBI to Finance Department


for the period from April 92 to February 94 for showing the
government account in frequent over draft indicating bad
financial position of the account and showing scope for
verification, inquiries and introspection.

(b)

Annual Financial Statement (Budget) Government of Bihar


for the Financial Year 1992-93 containing budget estimate
and revised estimate for the financial year 1991-92 and
sanction budget for plan, non-plan and centrally sponsored
scheme for the Financial year 1992-93 in respect of AHD. It
was also containing actual expenditure of the AHD for
Financial year 1989-90. This document has been brought for
saying that the accused was having occasion to see the
budget

estimate

for

the

Financial

year

1991-92

58,13,51,000/-. Budget revised for the Financial year 199091, Rs. 58,13,51,000/-. Budget estimate for the Financial
year 1992-93 (AHD), Rs. 53,72,77,000/-. Plan (AHD) Rs.
11,21,25,000/-. Total Budget for AHD for the Financial year
1992-93 Rs. 64,94,02,000/-. Actual expenditure for the
Financial year 1889-90 (AHD) Rs. 44,00,78,761/-.

39

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
(c)

Annual Financial Statement (Budget), Government of Bihar


for the Financial year 1993-94 containing budget estimate
and revised estimate for the financial year 1992-93 and
sanctioned

budget

for

plan,

non-plan

and

centrally

sponsored scheme for the Financial year 1993-94. The


statement was containing budget estimate for the Financial
year 1991-92(AHD) Rs. 64,94,02,000/-. Budget revised for
the Financial year 1992-93 (AHD) Rs. 60,22,61,000/-.
Budget estimate for the Financial year 1993-94(AHD) Rs.
62,40,64,000/-. Plan (AHD) Rs. 51,00,000/-. Total Budget of
AHD for the Financial year 1993-94 Rs. 73,92,84,000/-.
Actual expenditure for the Financial year 1990-91 (AHD) Rs.
82,92,23,000/-.
(d)

File of the appropriation account for the financial year 198889 showing AG report dated 17.11.1993 regarding excess
expenditure by the AHD for the Financial year 1988-89. It
was reported that against total grant of Rs. 36.76 crores total
expenditure was made as Rs. 42.63 crores i.e. an excess
expenditure of Rs. 6.13 crores.

(e)

File of appropriation account for the financial year 1989-90


in which the AG by his report dated 24.01.1994 had
reported regarding excess expenditure by the AHD in
Financial year 1989-90. It was reported that against a total
grant of Rs. 42.80 crores an amount of Rs. 51.45 crores were
spent, making excess expenditure of Rs. 8.65 crores.

(f)

The draft appropriation account on grant to AHD for the


Financial year 1990-91 showing minor head sub-head wise
final grant and actual expenditure by the AHD. It has been

40

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
stated that against a sanction grant of Rs. 54.92 crores an
expenditure of 84.21 crores were made i.e. an excess
expenditure of Rs. 29.29 crores.
(g)

Forwarding of

the

Draft

Appropriation Account

dated

30.08.1993 sent to the Director Information and Public


Relation by which the Draft Appropriation Account revealing
grant, expenditure and excess expenditure by the AHD was
sent. It was shown that an expenditure of Rs. 29.29 crores in
excess of the sanction grant had been sent to the
Government of Bihar on 30.08.1993 with a copy to the
Finance Commissioner (this accused).
(h)

Financial department File No. 65/93(Ext 38/420) has been


brought for showing that a short notice question no. 2 of
Shri Susil Kumar Modi was published on 04.06.1993 in a
Hindi Daily regarding withdrawals of Rs. 1200 crores in the
month of March 1993 from various treasuries of Bihar and
the reply was prepared by the Director Treasury duly
approved by this accused,it was sent through wireless saying
to stop irregular expenditure and loot, CM's meeting on
07.06.1993 with DM/DCs, TOs and Secretaries. This file has
been brought for proving knowledge of Finance Department
regarding

unauthorized

withdrawal

from

treasury

and

withdrawal by accused B.N. Sharma (A-1) on 06.03.1993 of


an amount of Rs. 50.56 lacs on a single day against a
meager allotment of Rs 4 lacs and odd only for the whole
year. The accused has admitted of knowledge and stated
that the CM and the AHD were informed.

41

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
(i)

File No. 103/93 of Finance Department containing letter of


assembly through which assurance was given by the Chief
Minister Lalu Prasad Yadav on 08.07.1993,it is with
reference to question of Shri Modi,the CM assured on the
floor of the

House that he will submit the actual figure

before the Honble House. It has been brought for saying that
being Head of the Finance Department, he was having ample
opportunity to plug the loopholes in time which could have
checked the colossal excess withdrawal in the subsequent
years.
(j)

File No. 69/93(Ext 38/298) of Finance Department relates to


star question no. F-22 raised by Sri Chhatrapati Sahi Munda
MLC in Bihar regarding fraudulent withdrawals of Rs. 83
crores from Ranchi Treasury during March, 1993. It has
been brought for saying that the accused was having
occasion to inquire in to the matter and he had approved the
reply

on

14.07.1993

admitting

withdrawals

of

Rs.

70,76,42,050.51/- during March, 93 from Ranchi treasury


and for proving knowledge of siphoning of the fund from
Government Treasuries. Ext - 38/298 relates to the file of
the question raised by Sri Chhatrapati Sahi Munda M.L.C
the answer has been approved by this accused. The Honble
member had raised the question regarding a news item
published in local daily with a heading The inquiry
regarding withdrawal from Ranchi Treasury started. The
news item related to illegal withdrawal of Rs 83 crores. It was
replied that the withdrawal was not illegal and it was only for
Rs. 70,76,42050/- in March 1993. It has been stated by the
prosecution that the reply was approved by the accused
42

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
without any formal inquiry and had the accused got the
matter inquired properly the scam could have come to the
surface at much prior stage.
(k)

Instruction

of

Commissioner

the

Chief

dated

Secretary

18.02.1994

to

the

Finance

regarding

excess

withdrawal from treasuries of south Bihar containing


instruction to Finance Commissioner to ascertain the
reasons of excess withdrawals. It has been brought for
showing

that

the

accused

was

having

knowledge

of

fraudulent withdrawal but did not react to the situation and


due to his inaction the scam perforated.
(l)

File containing letter no. 708 dated 05.05.1993 of Treasury


Officer, Chaibasa addressed to Finance Commissioner, Patna
alongwith enclosures. It has been brought for saying that TO
had informed regarding withdrawal of various departments
including AHD, Chiabasa treasury for the month of March,
1993, by which instruction was issued to all Treasury Officer
including Jamshedpur, Doranda and Ranchi for regulating
expenditure and drawing only six percent of

the total

allotment made till the date of withdrawal of bill during


1992-93 and also containing informations of withdrawal
from Chiabasa treasury for the month of March, 1993. It has
been submitted that a close monitoring even after that could
have saved the scam from attaining such a big magnitude.
(m)

File of Treasury Officer, Chaibasa containing wireless


message no. 1680 dated 20.03.1993 (as above stated). The
wireless message begins with the words the state government
concerned about the financial discipline in the state. The

43

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
heavy rush during the remaining period for encashment of
bills specially of heavy amounts has in some cases caused
fraud and even looting of cash etc. It is policy of the
government to regulate and discourage such indiscriminate
and heavy drawl of money from treasuries and sub-treasuries
although state government is also keen that budgeted and
sanctioned amount should not lapse. Thus a direction was
given through wireless message to all the treasuries with
emphasis that no bill or cheque except those bills pertaining
to externally aided and world bank aided projects, Central
Sector and Central Aided Schemes and Plan Bills of works of
PHED, Minor Irrigation, Department, District Plan Sectors,
MLA/MLC/MP quota roads, food for ICDS programme,
current pay, Current Pension, Electrons, Relief, calamity
relief

fund,

PHED

(maintenance

head),

medical

reimbursement to government servants, retirement benefits,


telephone bills, electricity dues, diet and medicines in
hospitals, jails, veterinary, hospitals, zoo, aquarium, court
orders, petrol for government vehicles, that too up to 6% of
the total amount. It has been stated that no cheques for bills
other than above and those concerning state plan should be
entertained during March 1993 bills. It has been clarified
that

the

request

for

exemption

for

unavoidable

circumstances may be sent to the Finance Department


through the Departmental Secretary. Ext. 18/204 has taken
notice of wireless message and it has been stated that the
financial condition of state is not in a good condition and
strict measures have to be taken to check the extra

44

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
expenditure and the account has to be sent to the A.G. by
30th June, 1993.
(n)

Files on cash regulation instruction to District Magistrate


and Treasury Officers during the period 1992-94 from
Finance Commissioner. It is containing instruction to DDOs,
TOs, DC, DMs to draw only six percent to eight percent of
ABP in a particular month and also containing back ground
of issuing such instruction. This file has been brought for
showing that the accused was have knowledge for colossal
excess withdrawal. Ext 18/202 is the copy of the letter dated
27.4.1993 by this accused to all the District Magistrates and
all the Treasury officers in which he has sought the
information up to 5th May,1993 regarding the withdrawal etc
made by the Department. It has been stated that had he
pursued the letter to a logical end, the scam could have been
brought to the fore at an earlier stage. I find from the file
that a reminder wireless was also sent but of no avail. It is to
be reiterated that the 5.5.1993 was the date for final
compliance and the accused was aware of the bad financial
condition of the state. Accordingly a wireless message was
sent to all the District Magistrates and the Treasury Officers
that a bill up to 10,000/- has to be passed and further bills
pertaining to allotment orders issued in accordance with
Finance Commissioners DO No. 3096 dated 3.6.1993 should
be passed after due scrutiny provided the DDO has given a
certificate on the bill to the effect that allotment indicated on
the bill has been made as per the instruction contained in
F.Cs D.O No 3096 dated 3.5.1993. Ext 18/203 is a letter
dated 22.5.1993 sent by Treasury Officer Chaibasa to the
45

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Establishment Deputy Collector Chaibasa informing therein
that the Finance Commissioner has been apprised regarding
the details of the withdrawal. This letter was sent with
regard to the letter of the Establishment Deputy Collector
dated 19.5.1993.
(o)

Warnings

and

caution

issued

by

RBI

to

Finance

Commissioner whenever the account came into over draft or


ways and means advanced during the period 1992-94. The
file

is

containing

warning

and

caution

to

Finance

Commissioner. The consistent defence of the learned defence


counsel being that from the evidence of PW 102, 103, 210,
324, 343, 178, 109, 288 and 302 all the official witnesses of
the Finance Department, the complicity of this accused has
not come to the fore. It has been pointed out that the
accused Phul Chand Sihngh was not posted as Finance
Commissioner during the period of charge i.e. in the year
1994-95 and he was working as Development Commissioner
Government of Bihar from March 1994 to December, 1994
and he held Additional charge of Finance Commissioner till
first week of May 1994. It has been argued that the
concerned Secretary or the Director of the Department
remains responsible for in flow of cash management and the
Finance Commissioner has a least role to participate in the
cash flow of the other Department. My attention has been
drawn towards the evidence of PW 103 V.S.Dubey and PW
288 SP Keshav, the then AFC. It has been stated that both
the witnesses have come for saying that it was not within the
competence of the Finance Department to initiate inquiry
with respect to the excess withdrawal by the AHD or any
46

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
other department. The Learned defence counsel has placed
his argument with rule 470 to 472 and 497 of Bihar
Financial Rules, Rules 232 to 239 of Bihar Budget Manual
and also Oral Evidence of PW 211 (Para 3-5). It has been
further submitted that there was distribution of work
between the Finance Commissioner and two Additional
Finance Commissioners one of the Additional Finance
Commissioner was entrusted with the budget work to use to
take final decision at his own level without referring the
matter to Finance Commissioner as per the usual practice.
The attention has also been drawn towards evidence of PW
288 the then AFC who has stated that the even if the budget
files had been endorsed to the Finance Commissioner, he
could not have initiated or ordered any inquiry with regard
to excess expenditure appearing under different budgetary
head including AHD. It has been stated that as per the Rule
497 of Bihar Financial Rule. It was the duty of controlling
officer to scrutinize the factor leading to excess withdrawal
and to furnish materials to the AG. It has been stated that it
was not a willful omission by the accused in discharge of his
duty as government servant nor he had helped in the alleged
fraudulent withdrawal. It has been pointed out that it will be
apparent from perusal ext. 38/270, this file relates to service
extension of Dr. S.B. Sinha at which the then AFC had
strongly objected to his extension and this accused had
endorsed the noting part of the said Sri S.P. Keshav the then
AFC. It has been submitted that the extension of services of
R.K. Das was also objected by the Finance Department and

47

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
this accused had endorsed the noting part of the AFC S.P.
Keshav.
499. Ext 18/197 has been brought by the prosecution for
showing inept handling of the situation by the officer. It has been pointed
that it will be apparent from the noting part (Ext 18/194, Ext 18/182) in
which it was pointed that there was a gross violation of the Budget
Manual, Bihar Financial Rules and the fraudulent method adopted for
colossal excessive withdrawal. The note of the A.F.C is very exhaustive
and he has pointed out severe and gross violation of the rules for
withdrawal of the amount and lapses at every stage has been pointed
out. It has been found that the A.G pointed out regarding excessive
withdrawal in the month of September, October, November and
December 1995. It has been further pointed out that even the Treasury
officials were threatening the A.G. Officials for not poking their nose in
the excessive withdrawals. The officer has pointed out that on one day 20
supply orders were given to one firm and how the pecuniary jurisdiction
has been override by the AHD and the supply has been shown to be
made by fake firms. It has been pointed out in the notes that such
colossal excessive withdrawal was at all not possible without adopting
fraudulent withdrawals and some of the orders were made without any
supply orders. The officer has meticulously examined the bills, vouchers
of different firms and has given a definite opinion that such withdrawal
was not possible without making any cheating/forgery/falsification of
government

accounts

and

all

the

withdrawals

are

fraudulent

withdrawals. The relevant provision has also been quoted. After the note
of the A.F.C it was perused by the Development Commissioner as well
and he has also given strong notes for action. It has been stated that it
will be apparent from the noting part of this officer as contained in Ext
18/197 that he gave a very lukewarm approach to the suggestions made
48

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
by PW 103 the then Development Commissioner. PW 103 had given a
suggestion as (KH) that all the officers of the AHD having complicity in
the episode should be immediately suspended to which this officer
restricted by saying that only those employees who were engaged in
preparation of bills/passing of the bills and receiving of the articles are
concerned. Thus, the officers raising supply orders against fictitious
firms, giving the 20 supply orders in one day, by way of transgressing the
pecuniary jurisdiction and the other officers including top officers at the
upper level were tried to be saved. In suggestion (GHA) the Commissioner
had suggested that the District Magistrate be directed to lodge criminal
cases against all the officers employees concerned in the fraudulent
withdrawal and he further suggested that investigation at least of Ranchi
and Chaibasa District should be given to Vigilance Departments as it
relates to withdrawal ranging to several years. This accused gave a mild
tone by saying that such decisions should be taken only after lodging of
the case. It will be apparent from the noting part of the officer that he
did not take the allegation brought on the record by the A.F.C in right
perspective and did not react to the situation in the manner expected
from a senior I.A.S bureaucrat of the 1963 batch meaning thereby he
had completed 32 years of the service as I.A.S. The prosecution has
placed his reliance on the noting part of the PW 102 brought as Ext
18/182. I have carefully examined the detailed note of the officer who
has bifurcated his notes in two parts (a). relating to provision of
Constitutional of India, the regulation of Bihar Legislative Assembly,
Budget Manual, Excess withdrawal, Bihar Financial Rules, contingent
expenses and control upon it alongwith the duties and responsibilities of
T.Os, D.D.Os (b) regarding excess withdrawal examination of some of the
bills and the fraudulent method adopted by the concerned. The notes
have been submitted to the Finance Secretary. Ext 70 is the report of the

49

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Comptroller and Auditor General of India for the year ended 31 st March
1995 at pages 98 and 99 of the report the discussion regarding Animal
Husbandry has been made. It has been stated that audit observation of
the Financial irregularities and the defects and the maintenance of
accounts were noticed during local audit and not settled on the spot in
the absence of the complete replies. At the end of June 1995 in 479
paragraphs included in 167 inspection reports issued since 1990-91
pertaining to AHD in respect of 19 districts including Chaibasa, even
initial replies were not received in respect of inspection reports. I have
subsequently mentioned and discussed through Ext 69, as to how
evasive replies were given when the A.G. placed pungent questions which
could have revealed the scam much earlier. Ext 70/1 is the report of the
Comptroller and Auditor General of India for the year ended 31.3.1996.
This report has been prepared for submission to the Governor under
Article 151 of the Constitution of India, it relates to excess budgetary and
fraudulent withdrawals made by the AHD. The cases mentioned in the
report are those which came to the notice in the course test audits of
accounts during 1995-96 as well as those which had come to the notice
in the earlier years but could not be dealt with previous reports. It has
been stated that despite the correspondences were made the state
government has not given the replies. The following alarming facts
regarding excess withdrawals were pointed out in the report

Excess expenditure of AHD increased from 21 percent of it


total budgetary provision in 1987-88 to 229 percent in 1994
-95.

Over 80 per cent of the total withdrawal of Animal Husbandry


Department during 1993-94 to 1995-96 was made from the
treasuries in Ranchi, Chaibasa, Dumka, Jamshedpur, Gumla

50

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
and Patna districts. Rs. 473.52 crores was drawn towards
purchase of feed/fodder (Rs. 279.34 crores), medicine (Rs.
151.50 crores), artificial insemination equipment/materials
(Rs. 24.28 crores) and others (Rs. 18.40 crores).

Various categories of animals in the Animal Husbandry


Department during 1993-94 to 1995-96 were on average 959
cattle, 5664 pigs, 40504 poultry, 1577 goats. As per approved
scale, Rs. 10.5 crores were required for feed/fodder for these
animals for three years. As against this, Rs. 279.34 crores
were drawn from six treasuries during these three years for
purchase of feed and fodder.

During 1993-94 to 1995-96 DAHO, Chaibasa drew Rs. 138.52


crores followed by RDAH/ADAH, Ranchi (Rs. 120.67 crores),
PDO, Ranchi (Rs. 51.69 crores), DAHO, Ranchi (Rs. 42.21
crores), GM (MS-cum-DF), Ranchi (Rs. 28.23 crores), RD AH,
Dumka (Rs. 24.14 crores), DAHO, Jamshedpur (Rs. 29.20
crores).

Bills were drawn by the DDOs from the treasuries only in the
few days of each year. For example Rs. 10.67 crores was
drawn in 17 days from Ranchi Treasury in 1993-94 (total
drawal was Rs. 14.67 crores), Rs. 55.97 crores were drawn in
22 days from Doranda Treasury in 1993-94 (total drawl Rs.
69.60 crores) and Rs. 29.52 crores were drawn from Chaibasa
Treasury in 10 days in 1994-95 (total drawal Rs. 37.82
crores). On 31st December, 1993, 206 bills were drawn from
Rs. 8.24 crores from Doranda Treasury which constituted 11
per cent of the total budget provision of the Department for
1993-94.

51

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff

Thirty-six suppliers were paid Rs. 401.05 crores for supply of


various items of feed/fodder, medicine, artificial insemination
equipments/materials in six districts during 1993-94 to 199596.
500. The CAG pointed out following deficiency on part of

Finance Department in detailed report:

Finance Department was aware about the excess withdrawals


in the Animal Husbandry Department at various stages, but
took no action to investigate the excess withdrawals. Bill
passing orders of Finance Department, issued every month
from

May

1993,

were

totally

disregarded

by

Animal

Husbandry Department Officers and Treasury Officers in the


South Bihar district. Finance Department did not take any
action to enforce the compliance of its own instructions.

During 1993-94, the Finance Department banned payment for


three schemes of Animal Husbandry Department through
letters of District of Treasuries of 16.10.93 (two letters) and
09.11.93.

On

28.12.93

Finance

Department

issued

clarifications to the Doranda and Ranchi Treasury Officers to


make payment of bills of all items relating to the animals of
Animal Husbandry Department up to 16 per cent of Annual
Budget Provision even while the ban imposed by them
continued. Following this clarification, bills for Rs. 9.05 crores
were drawn in the last 3 days of the month from Doranda
Treasury by the Animal Husbandry Department Officials.

Even after specific ban on payment under the subhead, 105Piggery Development (3) Pig Breeding farms by the Finance
Department between 16.10.93 and 02.02.94, bills for Rs. 5.00

52

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
crores were passed and the expenditure booked in the
accounts under this scheme during November 1993 to
January 1994.

On 18.02.94 the Chief Secretary observed heavy withdrawals


from the treasuries and instructed the Finance Commissioner
to inquire on test basis within two days, two or three major
Treasuries to ascertain the cause of heavy withdrawal. There
was no evidence to show that such on inquiry of drawls from
Treasuries was made. In February 1994, Rs. 46.06 crores
were drawn from treasuries in Ranchi out of which Rs. 28.62
crores were drawn by Animal Husbandry Department.

Reserve Bank of India, Nagpur sends monthly statement of


Finance Department showing the disbursements through each
treasury. These statement were not analyzed in Finance
Department to ascertain he reasons of heavy cash outgo from
certain treasuries. Thus the abnormally high drawls in
Chaibasa Treasury (Rs. 42.73 crores in January 1994) and in
Doranda Treasury (Rs. 54.22 crores in December 1994) were
not analyzed. These heavy drawls were largely accounted for
by drawls by Animal Husbandry Department bills.

As the Government failed to ensure timely rendition of


Treasury accounts which were delayed between 5 months and
16 months during 1991 to 1994-95, compilation of Civil
Accounts were delayed. The accounts for 1991-92 were sent to
Finance Department in October 1993. The next two years
accounts were sent in March 1994 and October 1994
respectively. The actual of Animal Husbandry Department as
included in these accounts were much above the budget

53

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
provision. The Finance Department did not arrange to
investigate the reasons for excess drawls as reflected in these
accounts.

The draft Appropriation Accounts of Animal Husbandry


Department showing Minor head and Sub-head-wise excess
expenditure under 2403-Animal Husbandry were forwarded
by Office of the Principal Account General (A&E)-I, Bihar,
Ranchi to the Secretary, Animal Husbandry Department
under intimation to Finance Department. Finance Department
did not obtain the comments of the Animal Husbandry
Department on the excess drawls.

The Annual Budgets for 1993-94 and 1994-95 presented in


the Assembly in July 1993 and July 1994 included figures of
actual expenditure of Animal Husbandry Department for
1990-91 and 1991-92 respectively. Finance Department
prepared in 1994 the forecast for resources for Tenth Finance
Commission and included therein the figures of actual
expenditure of Animal Husbandry Department up to 1992-93.
These documents showed substantial excess expenditure
incurred by the Animal Husbandry Department, over the
budget provision. However, no action was taken to investigate
into the excess expenditure.

CAGs Audit Report (Civil) for the Government of Bihar for


1988-89 to 1990-91, received by Finance Department between
November 1993 and November 1994, showed huge excess
expenditure over budget provision by the Animal Husbandry
Department. No action was taken to investigate the excess
expenditure as per these reports. Fraudulent payment of

54

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
transportation charges commented in the Audit Report of
1988-89 was not investigated by the Government in spite of
repeated requests by A.G. Office as the Chief Minister ordered
that before taking any further action, the report of PAC should
be

awaited.

As

the

matter

was

not

investigated,

the

irregularity continued and Rs. 1.56 crores were paid on


fraudulent transport bills by Regional Directors of Ranchi and
Dumka between June 1993 and February 1995.

The inordinate delay in sending of accounts by the District


Treasuries was regularly pursued by A.G. Office with the
Government. In February 1990, Principal Accountant General
(A&E) informed in Finance Commissioner that chronic delays
in accounting may lead to malpractice. As the position of
accounts did not improve, the Comptroller and Auditor
General of India brought to the attention of the Chief Minister
in February 1994 the delay in rendition of accounts.
Thereafter steps were taken by the Office of the Principal
Accountant General with the cooperation of the Chief
Secretary and the Finance Commissioner to activate and
streamline the system. As a result, four Annual Appropriation
Accounts were finalized in a span of one and a half years and
the excess expenditure of Animal Husbandry Department was
prominently highlighted.

Most of the expenditure of Animal Husbandry Department


could not be included in the accounts compiled by the A.G
Office till the March accounts stage. After 1991-92 the Animal
Husbandry Department figures booked in the accounts up to
end of the financial year declined sharply, compared to earlier

55

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
years due to delay in rendition of accounts by treasuries. This
delay helped in suppression of information of excess drawls by
Animal Husbandry Department for prolonged period.
501. PW 78 Madhav Gajanand Kelker was an officer in R.B.I.
He has come to say that as per the over draft regulation scheme, a state
government was not competent to carry an over draft for more than
seven days and it was subsequently extended to 10 days in November
1993, the letter of the R.B.I Ext 18/20 to 18/150 was sent to the
different department of the Bihar Government including the Finance
Department. He has also brought 14 letters of RBI sent to the
Commissioner Cum Secretary Finance Department Government of Bihar,
through the entire letter could not be marked and only the signatures of
the officers could be proved as Ext 26/2 to 26/15. He has also brought
on record Ext 18/152 with a letter containing seven pages annexture, all
the letters have been addressed to the Finance Dept. This PW has been
cross-examined at length by this accused and he has stated in crossexamination para 9 that in the period of 1990 to 1996 Over Draft
Regulation Scheme was never suspended. It is apparent from the
evidence that the day to day state government debit balance has been
given. It has been stated that if the debit balance on any day exceeds the
authorized limits for normal ways and means operative limit for special
ways and means advances, the statement government emerges in
overdraft. It has been explained that while normal ways and means
advances are clean advances, special ways and means advances are
secured advances against the pledge of Government of India dates
securities. The operative limit for special ways and means advances is
fixed by RBI after taking into account the State Governments holdings of
Government of India dates securities. It has been clarified that as soon
as the Government emerges in overdraft, State government is advised on
56

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
a daily basis about the over draft amount and the number of working
days for which the government was overdraft with a request to take steps
to clear the overdraft. In the annexture it has been shown that during
the period 1990-91 to 1995-96, the dates on which the Bihar
Government remained in overdraft alongwith the amounts of overdraft.
The evidence of pay off and gratification has been discussed in earlier
paragraphs. It has been stated that when palm of this accused was
greased, he released/relaxed restrictions on AHD withdrawal.
502.

A-15

Mahesh

Prasad

was

the

Secretary,

AHD,

Government of Bihar from October1992 to 7 th May 1994. He was a senior


IAS Officer of 1973 batch. Being Secretary of the Department he was
enjoined with the duties in the following manner. (i) The Secretary is
responsible for the smooth conduct of work in the department. (ii) All the
matters relating to the department have to be routed to the Minister
through Secretary. (iii) Secretary has the authority to intervene in any
matter concerning the department. (iv) The Secretary is primarily
responsible for proper transaction of business of careful observance, and
in case of any material deviation/departure from rule, he has to draw the
attention of the Minister I/C and/or to be Chief Secretary. (v) As per Rule
472 of Bihar Financial Rules, the Head of the Department is responsible
for controlling expenditure from the grant of grants at his disposal and
he is to exercise his control through the Controlling Officers, if any, and
disbursing officers subordinate to him. (vi) As per Rule 473 of Bihar
Financial Rules it is the duty of Head of the department to distribute the
grant as voted by the Assembly or in the case of changed appropriation,
as sanctioned by the Governor, among the various controlling and
disbursing officer subordinate to him. So far as this has not been done
by the Finance Department, he has to distribute any increases of
deductions subsequently made in the grant or in any part of it by the
57

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
competent authority. When making the distribution he must invariably
communicate

to

the

officer

concerned,

the

complete

accounts,

classification of each items distributed including the major, minor and


detail heads of accounts, and the primary unit. He has denied of any
knowledge regarding general or specific conspiracy. It has been stated
that cash flow management of the department was not concerned with
the AHD. It has been stated that CAG report showing excess withdrawal
up to 229% was not brought to his notice. It has been stated that any
complaint from CVC or Nivedan Committee was placed before him and
the CVC has simply forwarded a letter of Shri Ramsaran Yadav, Honble
MP and he had forwarded for an inquiry. He had denied any gratification
from co-conspirators.
503. The prosecution has brought the following documentary
as well as oral evidence against this accused:(1)

Bihar Financial Rule 478 and 471 has been brought for saying
that the process of expenditure control was required to be
taken personal attention of the HOD (Secretary) and the
controlling officer must on no account be left to be conducted
entirely by the subordinates. Rule 471 provides that the
authority administering a grant is ultimately responsible for
watching the expenditure on public services under its control
for keeping the expenditure within the grant. The Bihar
Financial Rules enjoins upon the HOD responsibility of
ensuring the accuracy of the Budget Proposals.

(2)

The Budget Files of AHD. It has been brought for saying that
the accused was showing willful inaction. Towards the
budget proposal prepared by the Director, AHD which
caused actual loss.

58

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
(3)

The AG by its forwarding letters dated 30.08.1993 and


15.03.1994 has forwarded appropriation accounts for the
years 1990-91 and 1991-92 sent to AHD containing excess
expenditures incurred in AHD in 1990-91 and 1991-92 to
the extent of Rs. 29.29 and 70.72 crores. It has been
brought by the prosecution that though being the top
bureaucrat the accused remained non-motivated.

(4)

Printed

budged

for

the

years

1992-93

and

1993-94

containing actual expenditure incurred in AHD in 1989-90


and 1990-91 showing that in those years also it was in
excess to the tune of 20% and 53% respectively but no
action was taken by him.
(5)

AHD Vigilance Cell File containing CVC complaint received


in the department on 07.08.19933 containing allegations
against co-conspirators AHD scam king-ping A-8 and A-9. It
has been alleged that this accused did not react to the
allegation properly which could have checked the perforation
of scam.

(6)

File of AHD Vigilance Cell 145/93 containing the transfer


matter of co-conspirator A-1 and also refers to the meeting
held by the Chief Minister on 07.06.1993. It has been stated
that being fully aware of the fraudulent withdrawal by Dr.
B.N. Sharma, he did not object to the proposal of stay of
transfer. It has been submitted that even after getting
definite information regarding withdrawal of Rs 50.56 lacs
on one day, he did not place proposal of dismissal or
suspension of the erring official, rather he remained satisfied
with order of calling a report, such report was never

59

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
submitted to him, in the name of

seizure of document by

the PAC. It has been pointed out that apparently it was a


pretext.
(7)

File containing extension of services of Dr. S.B. Sinha. It has


been brought for proving that despite having specific of
complaint against Dr. S.B. Sinha on 07.08.1993 itself, he
recommended the extension of service proposal of Dr. Sinha
on 18.12.1993.
504. PW 173 Indu Bhushan Pathak was posted as Joint

Secretary and Additional Secretary during the period. He has brought file
No 1-160/93 of the AHD (actually brought by PW 171) being received in
the office of Chief Secretary Bihar Government and it was forwarded to
the AHD and the endorsement has been marked as Ext 18/245, it has
been shown to be endorsed by the then AHD Secretary (A-15) on
7.8.1993. He has further stated that the file was moved before the
Hon'ble Minister AHD for sanction of inquiry and the note of the officer
has been marked as Ext 18/246. it has been endorsed by this accused to
the then Hon'ble Minister another co-conspirator A-17 and before A-19.
PW 174 Narendra Prasad Singh was Deputy Director in the AHD and
mainly doing with the establishment work i.e. transfer posting,
promotion etc. He has brought on record Ext 38/270 the file relating to
extension of service of S.B. Sinha (A-8). He has stated that the file moved
with a letter of Dr. Jagarnath Mishra A-18, an order dated 7.12.1993
was passed by A-20 Lalu Prasad. A-20 had ordered to place the file
through the AHD. The file was placed before A-15 on 14.12.1993 which
was marked to the Minister on 18.12.1993. The State Minister A-17
forwarded it to A-19 on the same day and it was brought before A-20 on
30.12.1993, on the same day after crossing several channels of Cabinet

60

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Minister, State Minister, Secretary etc. and without obtaining the
approval of Finance/Cabinet, A-8 was directed to continue in his service.
Accordingly a letter was issued by A-15 on 31.12.1993 itself, it was sent
to the Finance Department on 5.1.1994. The finance did not agree with
the extension of the service and the file was sent to A-20 who was incharge Minister of the finance also, A-20 directed to approve the
extension of his service. He has stated that without getting an approval
of the cabinet A-8 continued in his service from 1.1.1994 to 31.12.1994
even without any vigilance clearance. This PW 174 has also brought on
record Ext 38/271. This file relates to transfer and other matter with
regard

to

co-conspirator

A-1.

It

has

been

stated

that

at

the

recommendation of Chief Whip of Congress M.L.A Rajo Singh an another


co-conspirator, A-20 issued a buff sheet for staying the transfer of the
accused B.N. Sharma. The stay of transfer of B.N. Sharma was given a
clean sweep by this accused and another co-conspirator. It appears from
the record that when Rajo Singh at his letter head addressed to the
Chief-Minister (A-20), he immediately passed the order and stayed the
transfer and the order No 518 dated 28.7.1993 was issued and this
accused and others co-conspirator were informed. PW 179 had initiated
the file. Ext 38/271 relating to the cancellation and stay of transfer of A1. It has been pointed out that in the noting part of the file it was
specifically stated by him there was a charge of defalcation against this
accused and the matter is also being enquired by the public accounts
committee. The note given by the PW has been marked as Ext 18/250,
this file routed though co-conspirator R.K.Das and ultimately approved
by accused Mahesh Prasad. In his cross-examination, he has stated that
on administrative reason the transfer of B.N. Sharma was made. He has
also been cross-examined by the accused Mahesh Prasad, where he has
stated that it will be essential to get the approval of the Honble Chief

61

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Minister as the accused has been transferred on administrative reason
for withdrawal of a big amount. This PW has also brought Ext 38/272
which relates to extension of service given to R.K. Das (A-25) who turned
approver. The extension of service of A-25 was made at the strong
recommendation of co-conspirator PAC chairman A-13, at his request A20 had endorsed the file to AHD which was placed before A-17, A-19 and
ultimately to A-20 who made an endorsement on 29.2.1994. The file was
sent to A-11 then it came to this accused. The Finance-Department had
made objection but it was approved by Finance-Cum-Chief Minister (A20). It has been submitted that being a Senior IAS officer either this
accused was giving a tacit consent to ongoing games of giving patronage
by the politicians and remained a mute spectator of the ongoings or he
found himself unable to react. It has been argued that being a Senior IAS
Officer of 1973 batch, he was required to react in a more mature
manner. PW 178 is witness on Ext 38/270, this file relates to extension
of service of A-8. It has been stated that for extension of service approval
of Finance-Department

is required. The Finance-Department had

objected the extension of service of A-8. PW 106 has brought letter sent
by this accused through Memo No. 4064 dated 23.06.1993 sent to RD
AHD which has been marked as Ext. 18/205. Similarly, Ext. 18/206 is
the letter no. 152/l0vks0 dated 22.06.1993 of this accused sent to the
Director, AHD, letter no. 7435 dated 23.06.1993 has been written by coconspirator Dr. K.N. Jha to the Secretary, AHD, it has been marked as
Ext. 18/207, letter dated 21.06.1993 of K.N. Jha, RD AHD to the
Director, AHD it 18/208, letter no. 149/l0vks0 dated 09.06.1993 is the
letter of the Secretary AHD to the Director AHD with a copy to the RD
AHD, it has been received in the office of RD AHD and endorsed by Dr.
K.N. Jha as Ext. 18/209. It has been clarified by PW that all the letter
relates to withdrawal of Rs. 50,56,000/- from Chaibasa Treasury. I have

62

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
anxiously considered the impact of these exhibits, Ext. 18/205 is the
express letter of A-15 to the RD AHD, Ranchi which has been sent in
continuance to his memo no. 149/S.C. dated 09.06.1993 and it has been
stated please furnish details of Rs. 50.56 lacs drawn by DAHO,
Chaibasa during March 1993 as informed by Finance Department and
the meeting presided by the Honble Chief Minister on 07.06.1993, by
his another letter dated 22.06.1993 he has again reminded the Director,
AHD for furnishing the details of withdrawal of amount of Rs. 50.56 lacs
on one day i.e. on 06.03.1993 this letter has been casually replied by coconspirator Dr. K.N. Jha brought through Ext. 18/207 on 23.06.1993. It
has been stated that DAHO, Chaibasa is on leave and the PAC has seized
all the documents regarding the account on 08.06.1993 by Ext. 18/208
dated 21.06.1993 co-conspirator K.N. Jha has pleaded inability in
furnishing the details of accounts, ultimately through Ext 18/209 this
accused by his letter dated 9.6.1993 directed the Director AHD to furnish
the details of the account as he is required to inform to the coconspirator A-20. The series of the communication as stated suggests
that though this accused was having vast power under Rules of
Executive Business and being a very senior IAS officer he did not handle
the matter properly and he did not pursue the matter to a logical end.
505. The learned special P.P has submitted that the audit
officer of the A.G had raised reasonable apprehension of fraudulent
withdrawal on the audit inspection of the DAHO Officer, Chaibasa. He
has drawn my attention towards Ext 69 with regard to para 1 of I.R. No
705/1990-91 regarding purchase of cattle feed. The auditor by his note
dated 02.08.1993 wanted to know the following information after getting
a reasonable apprehension of irregular withdrawal it was replied by the
DAHO on 3.8.1993 itself that all the records relating to the information
have been handed over to the PAC on 8.6.1993. Ext 69/1 has been
63

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
brought for saying that the documents have not been released from the
PAC. It has been stated that had these questions been answered in time
the scam could have been checked at the earlier stage.
A.

Total cattle population in the district in 1989-90 and 199091?

B.

What was the urgency of placing orders in one day?

C.

Why it was not a consolidated order? Orders placed by


whom?

D.

Whether purchase was best on assessment/requirement/


requisition? If not reasons thereof.

E.

Whether the purchase was made after fulfilling the procedure


viz. inviting tenders, formation of purchase committee etc.

F.

Date of delivery of feed and date of payment made to the


suppliers indicating mode of payment?

G.

Whether the feed were received properly and accounted for in


the stock book? Date of entry in the stock book?

H.

How these feed were consumed, detailed statement of


distribution may be furnished?

I.

Whether allotment of such heavy purchase was received?


Allotment and expenditure for three years prior to the year in
question?

J.

From which source the fund was available? Copy of the


letters may be furnished/

K.

Criteria for selection for beneficiary for selection?

L.

Reason for non-distribution of balance sheet, if any action


taken in this regard alongwith present position?

64

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
506. In Ext 70/1 which happens to be reports of the CAG of
India has pointed out following shortcomings and lapses on behalf of
AHD due to which the scam perforated and it not be detected/checked at
earlier stage. This discussion will be common for A-12 and A-15 both the
AHD Secretaries at the point of the time mentioned against them.

Under Bihar Financial Rules control over expenditure was to


receive the personal attention of the Head of the Department
and Controlling Officer and was not to be left to the
subordinate officers. Review of the records of the department
showed that expenditure control mechanism was rendered
non-operational in the Animal Husbandry Department.

Regional Directions of Ranchi and Dumka, whose Offices


drew huge contingency bills, did not send the expenditure
statement at all in 3 years. The Controlling Officer took no
action against the defaulting DDOs and did not maintain the
prescribed registers to watch expenditure against allotments
by the Drawing and Disbursing Officer.

The prescribed expenditure statement to be sent to the


Controlling Officer was not being sent by most of the
Drawing and Disbursing Officers. Even the few expenditure
statements which were received in the Animal Husbandry
Directorate were not complied and analyses. The 76
statements of 1993-94 made available to Audit revealed
excess

expenditure

of

Rs.

9.49

crores.

Such

excess

expenditure, if analyses, would have revealed fraudulent


withdrawals.

Director, Animal Husbandry Department, the Controlling


Officer of the department, was to inspect the records of the

65

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Drawing and Disbursing Officers under his control at least
once in a year. During 1990-91 to 1995-96 he was on tour
for 44 days, of which 31 days were in various offices of
Ranchi from where expenditure statements were not received
and hence inspection of their records was called for. But the
Director did not report on any irregularities in these offices.

The Controlling Officer did not maintain the prescribed


departmental accounts and reconcile it with the books of
Accountant General. The reasons for excess expenditure
reported through draft Appropriation Accounts were never
examined by the Director Animal Husbandry, who was to fix
responsibility of DDOs for these excesses as required under
rules.

Animal Husbandry Department made allotment of funds in


violation of Finance Department's orders. By September
1993, allotment of Rs. 0.75 crores was released under sub
head 102-1- Cattle Breeding Farms though the Finance
Department did not release funds under this head before
September 1993. Allotment under Pig Breeding Farms under
sub-head, 105-Piggery Development scheme (3) Pig Breeding
Farm, was made between October 1993 to January 1994
despite a ban on expenditure under this head. Expenditure
was irregularly incurred for Rs. 2.88 crores on schemes
which were not approved by the Finance Department.

Serious irregularities in the Office of the Director Animal


Husbandry
investigated

pointed
by

out

the

in

Audit

Secretary,

in

1992

Animal

were

not

Husbandry

Department. District Animal Husbandry Officer, Chaibasa

66

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
and Piggery Development Officer, Ranchi did not produce
record for audit during August 1993 and April 1996. As a
result, report on serious irregularities could not be included
in the CAGs Audit Report.

Budget estimates submitted by the Animal Husbandry


Department to the Finance Department did not include the
actual of previous years though these figures were available
in the Animal Husbandry Department. The budget estimates
were framed solely on the basis of the current years
estimates. This helped in concealing the information of huge
excess expenditure at the stage of budget submissions.

The budget estimates under non-plan heads were inflated


significantly from year to year without any explanation for
the increase. In 1993-94 there was an overall increase of 32
per cent in budget estimate though there was no appreciable
increase in the activities of the Department. Estimates in
respect of fixed charges such as pay etc. were not supported
with details of sanctioned strength and scheme-wise men-inposition, etc. as required under rules.

The Controlling Officer of Animal Husbandry Department


recorded false statement while sending the budget estimates
to the Finance Department that actual of previous three
years and current four months had been given in the
estimates.

The Department did not allot huge portions of budgeted


provisions which were later surrendered as savings. Thus
Rs. 14.12 crores (12 per cent), Rs. 20.74 crores (28 percent)
and Rs. 18.53 crores (25 per cent) were surrendered during

67

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
three years ending March 1995 while there was huge excess
expenditure in some of the heads where surrender took
place. Surrender proposals were thus a well organized
manipulation to create impression of saving while huge
excess expenditure occurred.

Excess expenditure occurred in some sub-heads even


though the entire grant in these sub-heads was surrendered.

Re-appropriation

proposals

were

approved

in

Animal

Husbandry Department by Junior Officers in violation of the


provisions of Bihar Financial Rules. Re-appropriation was
proposed by the department without any real necessity as
excess expenditure was noticed in some cases after reappropriation.
507. The Ld. Special P.P has drawn my attention towards the
lapses pointed out in the CAG report regarding the personnel
management of the AHD.

Dr. Ram Raj Ram was wrongly tipped as Director AHD. It


has been submitted by the Special PP that the coconspirator Lalu Prasad was an ardent supporter of Dr. Ram
Raj Ram and the prosecution has brought ample material
regarding the soft corner of accused Lalu Prasad for coconspirator Dr. Ram Raj Ram. It has been stated that the
matter of posting of Dr. Ram Raj Ram came up to the
Supreme Court and the Supreme Court observed the
creation of the special service to plug in Dr. Ram at an
advantageous

position

was

measure

of

naked

manipulation, an unfair act, utterly unrecoverable, in abuse


of power, without resort to law and in the teeth of the Rules.

68

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Thus it became

evident that the entire game was played

throwing to winds all sense

of propriety and making the

Rule of law a mockery

Dr. Ram was suspended in February, 1996 an ground of


failure to fulfill his responsibility relating to allotment of fund
and control of expenditure, inspection and monitoring which
had resulted in a caucus of corrupted officers to make
fraudulent withdrawal in the department. It was noticed that
in and around the days of inspections of the offices of Ranchi
by

Dr.

Ram,

approximately

Rs.

27.91

crores

were

fraudulently withdrawal by officers of AHD.

Dr. Ram visited Ranchi for a confidential inquiry into a news


paper report with heading The Animal Husbandry Mafia,
thus the Department was aware about the existence of some
Mafia. Extension of service was given to different officers of
AHD who has found to be tainted.

A number of officers of AHD remained posted in South Bihar


region in gross violation of departmental policy of transfer
and posting. Some of the officers continued in the same post
for 12 years and in the same region for nearly 20 years. It
was found that huge excess withdrawal of funds were made
by some of these offices.

Departmental inquiry was held against Dr. Shesh Muni Ram


on charges of embezzlement of Government money and other
irregularity like fake appointments etc. It was apprehended
in the inquiry report that excess expenses were made against
least budgetary provision, other financial irregularities were
pointed out. No action was taken by the government for

69

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
nearly two years on the inquiry report against Dr. Ram till
February, 1996.
508. In the said report several gross irregularities were
found

in

purchase

of

feed,

fodder,

medicines

and

artificial

insemination materials.

Feed and fodder worth Rs. 278.34 crores during the period
1993-94 to 1994-95 have been purchased against estimated
requirement of worth Rs. 10.05 crores.

The regional purchase committee was to decide the rate of


feed and fodder on the basis of tender. The committee met
six months after the issue of tender in October1992 while
the suppliers were given only seven days to respond to the
notice inviting tender. Rates decided in 1993 continued till
1996 as the committee did not meet after 1993.

Quality and usefulness of feed and fodder was to be tested


by the Chemical Analysis, very few samples were sent to the
designated institute in Ranchi for this purpose. Payment for
the supplies was made without a test reports in violation of
departmental guidelines.

Yellow maize and ground nut cake accounted for 90 percent of


the total purchase, yellow maize and ground nut constituted
10 percent and 15 % of the composite feed. Expenditure on
these items during these three years for Rs. 164.22 crores and
86.54 crores respectively amounted to excess purchase by 147
times and 55 times of their requirement.

Barseem seed was purchased for Rs. 3.64 crores in Dumka


district where no animal farm is located, through 248 bills

70

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
from M/s Sanjay Kumar. Payments against all the bills were
made in cash in violation of usual practice of payment. Huge
quantity of mustard oil was procured for Rs. 18.98 lacs by
the General Manger, Milk Supply-Cum-dairy Farm Hotwar.
This was not an approved item for purchase.

Vehicles types mentioned in the transport bills for Rs. 1.24


crores for transportation of feed and fodder to remote blocks
included mopeds, scooters, motorcycle, trekkers, police van,
bus, oil tankers and auto-rickshaw.

Serious irregularities were noticed in processing of rates and


selection of vendors for medicines by the Central Purchase
Committee (CPC). The CPC met six months for medicines by
the Central Purchase Committee (CPC). The CPC met six
months after the receipt of tenders while only ten days time
was given to bidders for response. Rates approved in 1991
continued till 1995. Excessively high rates quoted by local
firms were approved by the CPC though reputed firms
quoted lower rates. The firm, Inter Pharma was approved
though there was a vigilance case against it for serious
irregularities on supply of equipment during 1985-88.

Director, Animal Husbandry circulated orders containing


very large number of firms and medicines after an approved
list

was

circulated.

These

orders

approved

36

feed

supplements and tonics while the original order contained


only one tonic.

Tonics and food supplements which were normally not


supposed to be distributed by hospitals and dispensaries
accounted for 17 per cent of the total purchases.

71

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff

Audit

comments

on

the

irregularities

in

artificial

insemination activities in the Dumka and Ranchi districts


were forwarded to the department in December 1994. Huge
fictitious purchase of artificial insemination materials and
equipment

continued

in

these

districts

unabated

in

subsequent period.
Manipulation of allotments by DDOs

Many fictitious allotment figures of heavy amounts were


quoted by the DDOs in the bills. The department did not
have as many schemes or minor heads to justify so many
allotment figures. Every month new allotment figures were
routinely quoted in all the five South Bihar districts. The
Treasury Officers overlooked the absurdness of such figures
of heavy allotments and helped in perpetration of fraudulent
drawl of bills on the basis of fake allotments.

Allotments were linked to suppliers and not to schemes. The


DDOs after drawl of bills for heavy amount on the basis of
invoices

of

particular

supplier

against

fictitious

allotment, figure would cease to operate that allotment as


and when the balance under that allotment would come
below the average amount of bills drawn by them.
Deficiency in vouchers

Vouchers for contingency payments had serious deficiencies.


In some cases bills were passed by Treasury Officers for
payment without the signature of the DDOs. Bill No 289 and
290 of 1994-95 for a total amount of Rs. 16,47,690/- were
passed and paid by Treasury Officer, Chaibasa without

72

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
signature of DDOs which was a serious irregularity and a
personal failure of Treasury Officer.

Bills were supported by large number of sub-vouchers, some


time as high as 103 for one bill. The sub-vouchers were not
defaced/canceled though required. In the bills purchase-order
numbers were recorded by the DDOs and the same number
was mentioned in the Sub Vouchers i.e. the invoice of the
suppliers but copies of purchase orders were not enclosed.
Many of the purchase order were issued on the same day and
were in a running serial. The sub vouchers were mostly of the
same value/amount. The invoices of the suppliers and the
purchase orders were made look like having split in order to
avoid sanction of the higher authority. The numbers of sub
vouchers were ranging from 10 to 15.

Large numbers of bills were drawn in unauthorized bill


forms which deviated significantly from the authorized bill
forms. Treasury Officers did not object to the use of such bill
forms. It was a mandatory requirement under rule 307 of
Bihar Treasury Code volume 1. though this provision has
been given to avoid double payment on the same voucher. All
the bills/vouchers drawn by DDOs were supported by more
than one sub vouchers. The sub vouchers enclosed with the
vouchers were not numbered serially in the body of the bills.
It was reported that in the Chaibasa treasury the serial
numbers of sub vouchers were not recorded in such 24
vouchers, in 1994-95.

It has been reiterated that the excess withdrawal were made


through fully vouched contingency vouchers. Rule 293(IV) of

73

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
the Bihar Treasury Code defines these contingency as
charges which require neither special sanction nor the
counter signature but may be incurred by the HOD on his
own authority subject to the necessity of accounting for
them. This may be passed on fully vouched bills without
counter signature. It is further classified that CNC vouchers
rule 295 provides that a Government Servant is allowed to
draw money from treasury for contingency expenditure
incurred on the public service within the amount allowed to
him in his budget estimate or otherwise, subject to any
orders of the government or controlling authority, meaning
thereby the effective limit of expenditure under CNC bills by
any DDO is limited to the amount by the controlling officer.
509. It has been pointed out that no action was taken on
audit report by the AHD
1.

The AHD despite of indication of excess expenditure in the


CAG Audit reports did not take action to check the excess
withdrawals. The controlling officer did not reconcile the
expenditure recorded in their books and the prescribed
periodicity with that recorded in the books of A.G. Huge
sums of advance from contingency fund remained UNrecouped at the end of the every year. It has been pointed
out that the excess withdrawal over the grant increased
every year in the year 1987-88 it was only 21 % , in 1991-92
it was 120 %, in 1992-93 it was 131 %, in 1993-94 it was
169 %, in 1994-95 it came to 229 %. Thus there was steep
increase in excess over the provision every year. The
excesses were aggravated due to lack of effective financial

74

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
control by the DDO, the controlling officer, the HOD and the
government. It was pointed out in the audit report in the
year ending March 1994 that the AHD resorted to under
pitched budgeting and there was absence of control over
expenditure.
2.

On receipt of final figures from the A.G the AHD failed to


prepare the explanation of excess over voted grants for
submission to PAC, even after the audit reports were laid,
the department did not sent any explanatory memorandum
for the audit commits from 1987-88 onwards.

3.

A comment has been made regarding surrender of the fund.


It has been stated that funds not required for immediate
disbursement

during

the

financial

year

should

be

surrendered. Against this, surrenders of funds were made by


the department even though the grant as a whole had
exceeded. It was an indication of lack of financial control by
the departmental officers resulting in unjustified surrender.
(8) On the point of gratification besides of
evidence of approvers examined as PW-195 and PW196,199.209 the documentary evidence have been brought
for saying that this accused was neck deep involved in the
game of scam in lieu of gratification.
510. I have considered the written argument filed on behalf
of this accused. It has been submitted that this accused has been falsely
implicated in this case merely on suspicion on the basis of conjectures
and surmises. It has been argued that the accused was known as a
diligent government servant and he has never misused his office. The
accused has denied that inspite of having prior knowledge through the

75

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
complaint forwarded by the CVC (Ext 18/45) regarding involvement of
co-conspirators Dr. S.B Sinha, K.M Prasad and others, it has been stated
that the letter of the Hon'ble M.P Ramshran Yadav was not properly
signed by any body hence it could not be inquired. It has been further
submitted that the P.A of the accused did not produce the file in return
journey and as per the Secretariat instruction the P.A was required to
produce such file. The learned Special P.P has replied that the letter was
not benami letter as claimed by the accused and it was duly produced
through the PW 273 an officer of the rank of Additional Secretary. In the
written argument the budgetary and expenditure control of the of the
department has been denied by the accused and it has been submitted
that the Director of the Department was responsible for the same though
the Secretary is the H.O.D of the concerned department. I have discussed
the role of the H.O.D vis-a-vis Secretary in earlier paragraphs. It has
been submitted that all the prosecution witnesses have submitted
regarding excess withdrawal and there was no occasion to this accused
to presume that it was fraudulent withdrawal. It has been pointed out
that the draft appropriation from the CAG never pointed out alarming
fraudulent and unlawful activities. The learned defence counsel has
submitted that the allegation of not taking proper action against A-1
cannot sustain in view of the fact that vide Ext 38/282 the moment it
came to knowledge regarding the fraudulent withdrawal of Rs. 50.56 lacs
by the A-1, he directed the Director AHD to inquire and submit a report.
The Spl PP has submitted that this action of this accused suggests of his
dishonest intention. It has been argued that the moment he came to
know that against an allotment of Rs. 4 lacs and odd for the whole year
and an amount of Rs. 50.56 lacs was withdrawn on one day. I am of view
that in such a circumstance this accused should have directly moved the
government for suspension/dismissal of A-1, as the act of the accused A-

76

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
1 required a very stern action, being an IAS officer he was supposed to
move in a more mature manner. The learned defence counsel has
submitted that at the move of this accused A- 1 was transferred on
administrative reason. I am of the view that in such situation transfer
was not a remedy. It transpires from the Ext 38/382 that instead of
taking stern action against A-1, this accused was issuing reminder to
him and A-1 was taking pretext that the documents have been sized by
the PAC. The defence taken by the learned defence counsel for the role
of this accused in the matter of extension of Dr. S.B Sinha, R.K. Das is
also full of suspicion. It has been argued that the evidence of pecuniary
benefits and illegal gratification has been brought through PW 195, 196,
199, and 209 are actually the tutored witness of the CBI and no reliance
may be placed upon their evidence. My attention has been drawn
towards evidence of PW 196 para 45, PW 195 para 27 for saying that
these are very weak evidence and the evidence of taking cash by S.B
Sinha or the evidence of taking cash from others alongwith the evidence
of purchasing immovable property from the scam money is only a brain
child of the CBI. It has been submitted that register of Patliputra Travels
for showing the air ticket cannot be believed with and no proper
documentary evidence of taking air journey from the tickets purchased
by the AHD suppliers. The learned Special P.P has submitted that direct
evidence of taking gratification are rarely availably and the evidence
brought on behalf of the prosecution has to be read with the facts and
circumstances of the case and conduct of the accused in helping the
AHD officials and others and not taking proper action against them
despite the knowledge.
511. A-24 A.C Choudhary, was posted as Commissioner
Income Tax in the period 1994-96 being the Commissioner of Income Tax
Ranchi ,he was also in-charge of Dhanbad, Jamshedpur, Bokaro and
77

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Ranchi range of Income Tax. U/s 263 of the I.T Act ,the Assessing Officer
has option to send a proposal to the Commissioner for reassessment
mentioning therein the loss of Revenue incurred in the matter of
assessment already made, and the commissioner has the opportunity to
examine I.T return files in that event. In the event of search and seizure
to be made, necessary authorization has to be made by the commissioner
who has to peruse and consider the proposal to his satisfaction. The
Commissioner has the authority to call for the any report to the Deputy
Commissioner or any other Subordinate Officer in case of any complaint
in the matter of assessment and review the matter. It has been alleged
that AHD Scamsters had managed his transfer from Chennai Circle to
Ranchi Circle for getting undue favour from him and he was having close
nexus with the scamsters. It has been stated that he helped AHD Scam
culprit and patronize them by misusing his high public office in lieu of
gratifications in form of cash and kind. He was confronted with the
evidence that without any proper inquiry or any hearing of the assesee
,he made an order of transfer of assessment records of the AHD Kingpin
(A-8 Dr. S.B Sinha since dead and Smt. Rama Sinha to Calcutta I.T
Jurisdiction from Ranchi Jurisdiction and he sent the same by Speed
post as well as through Fax as he was very enthusiastic in helping them.
He has replied in examination u/s 313 Cr.P.C that when the scam came
to fore the transfer was canceled and ultimately transferred to Patna
Circle as per direction of Chief Commissioner Income Tax. It has been
stated that proper inquiry was made by the officials and at the
recommendation of Chief Income Tax Commissioner Calcutta, the
transfer was made. He has denied of taking gratification in cash and
kind through the AHD Supplier accused persons.
512. The prosecution has brought following documentary as
well oral evidence for proving its case against this accused:78

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
(a)

Speed Post letter issued to CIT, Calcutta containing request


of the issuance of no objection to the proposed transfer of
assessments records of Dr. S.B.Sinha and his wife Mrs.
Rama Sinha the AHD Scam King-ping. It has been brought
for saying that Shri Coudhary was over enthusiastic for
transferring the assessment records of these scamsters to
Calcutta and besides sending the same by speed post it was
also sent by the FAX and such order was passed without
making any enquiry.

(b)

The office Order dated 31.01.1996 of the IT containing the


fact that the A.C. Choudhary issued necessary order u/s
127 of the Income Tax Act for transferring the assessment
records of the said persons to ITO Ward No. 3 Calcutta.
513. PW 85 Albinus Tirkey was posted as Income Tax

Officer, Ranchi. He has stated regarding transfer of Income Tax cases


with regard to accused S.B. Sinha A-8 and his wife. He has brought on
record the letter dated 13.12.1995 to this accused along-with the
application of transfer of accounts of S.B Sinha and his wife. The letter
has been proved as Ext 18/154. It has been stated that after receipt of
the letter, a letter was sent to Income Tax Commissioner, Calcutta
regarding any objection in transfer of the file. The letter has been proved
as Ext 18/155. A letter dated 29.12.1995 issued from Calcutta Office
showing no objection was received which was sent to Ranchi office, it has
brought on record as Ext 26/16. The file was placed before this accused
and he passed order dated 31.1.1996 for transfer of the record. The order
dated 31.1.1996 has been proved as Ext 18/156. It has been said to be
effective on 1.2.1996. The letter of request filed by S.B. Sinha and his
wife Ms. Rama Sinha is also required to be looked into for showing the

79

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
circumstances. It has been stated I have shifted to Calcutta and my
present address in Calcutta is Dr. S.B. Sinha, room No 44, 4th floor Martin
Burn Building, 1, R.N Mukherjee Road Calcutta ---- as I have shifted
permanently to Calcutta and assessment year 1995-1996 have already
been completed, I would request your goodself to transfer my all
assessment records ---------------------. Similar petition has been filed by his
wife Ms Rama Sinha. The said transfer is made by Commissioner of
Income Tax under exercise of Section 127 (1) and (2) of the Income Tax
Act 1961 which requires detail inquiry by the Income Tax before making
any such transfer. The order has been passed by the accused in a hurry
and at a petition dated 13.12.1995 the final order was passed on
31.1.1996. The act of the officer which required to be looked into in light
of the consistent evidence of taking gratification from the co-conspirator
accused suppliers and as A-8 was the AHD Scam kingpin he was
managing all the gratification for this accused A-24 and others.
514. Section 127 of the Income Tax Act reads as:- (1) The
Director General or Chief Commissioner or Commissioner may, after
giving the assessee a reasonable opportunity of being heard in the
matter, wherever it is possible to do so, and after recording his reasons
for doing so, transfer any case from one or more Assessing Officers
subordinate to him (whether with or without concurrent jurisdiction) to
any other Assessing Officer or Assessing Officers (whether with or
without concurrent jurisdiction) also subordinate to him. (2) Where the
Assessing Officer or Assessing Officers from whom the case is to be
transferred and the Assessing Officer or Assessing Officers to whom the
case is to be transferred are not subordinate to the same Director
General or Chief.

80

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Commissioner or Commissioner,
(a)

where the Directors General or Chief Commissioners or


Commissioners

to

whom

such

Assessing

Officers

are

subordinate are in agreement, then the Director General or


Chief

Commissioner

or

Commissioner

from

whose

jurisdiction the case is to be transferred may, after giving the


assessee a reasonable opportunity of being heard in the
matter, wherever it is possible to do so, and after recording
his reasons for doing so, pass the order;
(b)

where the Directors General or Chief Commissioners or


Commissioners aforesaid are not in agreement, the order
transferring the case may, similarly, be passed by the Board
or any such Director General or Chief Commissioner or
Commissioner as the Board may, by notification in the
Official Gazette, authorise in this behalf. (3) Nothing in subsection (1) or sub-section (2) shall be deemed to require any
such opportunity to be given where the transfer is from any
Assessing Officer or Assessing Officers (whether with or
without concurrent jurisdiction) to any other Assessing
Officer or Assessing Officers (whether with or without
concurrent jurisdiction) and the offices of all such officers
are situated in the same city, locality or place. (4) The
transfer of a case under sub-section (1) or sub-section (2)
may be made at any stage90-91 of the proceedings, and
shall not render necessary the re-issue of any notice already
issued by the Assessing Officer or Assessing Officers from
whom the case is transferred. Explanation.In section 120
and this section, the word case, in relation to any person

81

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
whose name is specified in any order or direction issued
thereunder, means all proceedings under this Act90-91 in
respect of any year which may be pending on the date of
such order or direction or which may have been completed
on or before such date, and includes also all proceedings
under this Act which may be commenced after the date of
such order or direction in respect of any year.]
(c)

Evidence

regarding

gratification.

The

Car

Advance

Booking Register of the Guide (Travel Agency), Calcatta and


the particular of that firms received from the firm of coconspirators A-27 containing the name as well as residential
address of Shri A.C. Choudhary and cars provided to Shri
Choudhary and his family member on the instruction of A27 and the payment was being made by the firm of A-27. PW
79 was the driver in Guide Travel Agency and he was driving
WB 02-C 1821 and WB -02B-6474 Ambassador cars of the
agency. He has stated that the family members of the
accused were using the car variously, the daughter of the
accused was coming to Narsingharao A.C Market and prior
to her school situated in Salt Lake. He has stated that after
drooping the daughter of the A.C Choudhary at the school he
was coming to the house of the Choudhary and the wife of
the Choudhary used to come to the school for collecting her
daughter. The family members of Choudhary were also using
the vehicle for visiting nearby places. The duty vouchers of
the agency were signed by the family members of the
accused which has been brought as Ext 23 to 23/52, he has
admitted that in some of the vouchers the user has not
signed. The prosecution has also on brought other chit of
82

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
papers recovered from possession of A-27 in which the
expenditure has been shown to be made upon this accused
Shri Choudhary in purchasing Air tickets and Train ticket
etc. The approver witness has corroborated that evidence by
saying that at the direction of A-8 an amount of Rs. Five lacs
was given to this accused and further that this accused was
in the habit of taking hefty gratification from supplier
accused persons.
515. A-56 K. Arumugam is an IAS officer of 1966 batch and
was posted in AHD up to 1992. He has denied of any participation in
general or specific criminal conspiracy. It has been stated that RBI
statements of the closing balance of the state alongwith treasury wise
cash disbursement showing cash flow management never comes to the
individual department. It has been stated that CAG report for the period
1988-89 and afterwards was never brought before him. He had denied
taking any payoff or gratification from suppliers J.P. Verma and Nitesh
Chanda. It has been stated that the memo of the DAG dated 05.04.1990
regarding gross financial irregularities in which it was highlighted of
fraudulent payments for transportation of live stocks in vehicles which
were found to be car, scooters, taxi etc. was not brought in his period
and he had not endorsed the note of Dr. Ram Raj Ram who had defended
the department in various ways in conspiracy with other accused
persons. It has been stated that the predecessors in office had already
ordered for inquiry. He had admitted of approving reply prepared by the
office to the question of Honble MLCs Shri Kripanath Pathak and
Satrughan Prasad Singh. It has been stated that the investigation
brought by the CBI is defective. He has appeared as DW 5 for saying
that no air journey was made him inside Bihar and he has also denied of
allegations brought against him by prosecution.
83

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
516.

The

prosecution

has

brought

following

evidence

regarding knowledge and intention of fraudulent withdrawal to the


accused, his complete inaction and inept handling of the matter tainted
with gratification against the accused
a.

Budget for the year 1992-93 presented in the Assembly on


31.7.1992 and the printed budget book. It contains the
information that the actual expenditure of the AHD was in
excess over the Annual Budgetary provision. It has been
brought for saying that the accused was having knowledge of
excess withdrawal. It has been stated that in reference to
Bihar Budget Manual and Bihar Financial Rules accepting
case of emergency and with the special order of the
Government, the expenditure should not be incurred before
a supplementary demand is passed by the Legislature in
respect of excess expenditure. The Government should not
approve any expenditure in excess to the Budgetary
Provision unless sanction to incurring expenditure has been
obtained previously.

b.

Bihar

Financial

Rules

containing

rules

pertaining

to

expenditure controlled by the AHD has been brought on


record for saying that Government should not approve of any
expenditure in excess of the budget provision. It also lays
down duties and functions of the HOD and the matter of
expenditure control and preparation of budget estimates.
c.

Bihar Budget Manual containing rules regarding preparation


of budget estimates and expenditure control vis--vis the
role of the HOD. It has been brought for saying that except
in cases of emergency the special order of the government,

84

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
the expenditure in excess should not be incurred before a
supplementary demand is passed by the Legislature.
d.

A.G Inspection Report sent to Secretary AHD vide letter No


482 dated 21.1.1992 alongwith the concerned AHD file has
been brought for showing that serious irregularities were
pointed out by audit in respect of AHD withdrawals etc. it
has been alleged that this accused did not give any heed to
the irregularities pointed out.

e.

A.G Inspection Report on the excess fraudulent AHD


withdrawals and the corresponding records of the AHD has
been brought for showing excess withdrawals in 1990-91
and 1991-92 to the extent of 53 percent and 120 percent
over and above AHD Annually Budgetary Provision. It has
been brought for saying that this accused did not give any
heed to the alarming colossal excess withdrawal which led to
perforating the scam.

f.

Records of Patliputra Travels and oral evidence have been


brought for saying that the accused was in the habit of
taking gratification in the form of air journey tickets and
receiving cash also.
517. The evidence of PW 183 has been discussed in the

course of argument by the prosecution. This PW was Honble Cabinet


Minister of AHD and other Departments. He has brought on record file
No 124/92 relating to AHD with regard to audit for the period 1985-86 to
1988-89, the entire file has been marked Ext 38/278. It has been stated
that the Deputy Accountant General (I.N.W) by his letter dated 5.4.1990
had informed the Development Commissioner with a copy to the
Secretary AHD and the Secretary to the Government of Bihar Finance

85

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
Department. It has been pointed that by the said letter the Deputy
Accountant General has pointed out irregularities in purchase and
distribution of cattle. The A.G has requested the AHD for an inquiry and
submit the copy of the report to the A.G. It has been stated that the then
AHD Secretary that by his letter No 2871 dated 10.4.1990 had directed
the Regional Director AHD, Ranchi Sri K.N. Jha (one of the coconspirator in this case) to inquire into the matter and submit a report
within a week. The said K.N. Jha by his letter 21.4.1990 informed the
AHD Secretary that Assistant Director AHD has been asked to submit a
report. This PW has also brought letter No 6490 dated 31.5.1990 written
by R.D AHD South Chhotanagpur regarding one of the supplier firm
namely M/s Satyendra Construction Co. Ranchi wherein it has been
stated that the truck numbers mentioned in the vouchers fictitious and
no such truck exists. A report was submitted by the Assistant Director
that the symbol of the truck has been wrongly mentioned. The report was
placed before the Director AHD (a co-conspirator in this case) who
accepted the report. After the note of the Director AHD, the then
Secretary AHD K. Arumugum (A-56) gave a note for further inquiry from
the actual beneficiaries. The Director himself inquired into the matter
and found that proper distribution has been made, ultimately the
Secretary approved the note of Director and recommended to drop the
matter. The file was brought before this PW, he did not agree with the
note of this PW and wanted to get the matter inquired through the CBI or
other agency. He has further stated that after it he wrapped the file in an
envelope alongwith his notes and handed over the envelop to coconspirator the then Chief Minister Lalu Prasad. It has been argued that
the scheme in which the cattle was to be distributed related to MESSO
Scheme brought by Government of India and it was least concerned with
the budget of the state of Bihar. Let me remind in the same breath that

86

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
immediately the charge of AHD was taken away from this PW and in very
short span of time co-conspirator Lalu Prasad changed the portfolio of
AHD frequently and in the period A-16 Vidhya Sagar Nisad, A-17 Bhola
Ram Tofani, A-19 Chandra Dev Prasad Verma were also ministers of
AHD. It has been stated that it was a calculated move to destabilize the
Department in order to exploit at the maximum.
518. A written argument has been filed on behalf of this
accused, at the very outset it has been stated that this accused was not
the AHD Secretary during the period of charge i.e. in Financial Year
1994-95, it has been stated that this accused was AHD Secretary in the
period of 28.5.1990 to 21.09.1992. The learned Special P.P has replied
by saying that this accused was reluctant in discharge of his duties
during his tenure and due to his involvement in the conspiracy since his
period of charge the AHD Scam had perforated. I have been reminded
that the case of the prosecution is entirely based on the evidence of the
criminal conspiracy and circumstantial evidence and in a criminal
conspiracy a person may come and depart, even before the actual
charge. The other points of the arguments raised by learned defence
counsel also relates to the facts that the allegation against this accused
does not pertains to the period of charge. It has been stated that the said
letter of the Deputy AHD does not relates to the period, Ext 38/278 in
which the report of PW 183 Ramjeevan Singh has been brought does not
relates to the period of the charge and the said file related to the MESSO
Scheme and not to the AHD. My attention has been drawn towards
cross-examination para 3 that after verification from Field Director AHD
that the articles have been received in the field by the beneficiaries the
matter was dropped by him to which the then Minister endorsed also. I
have discussed subsequently that it was not a case simple fraud relating
to transportation of cattle and the large scale forgery and the fraudulent
87

Part V - Relating to IAS Bureaucrats Including Income Tax


Commissioner with Evidence of Gratification/Payoff
activity was pointed out by the Hon'ble Minister Ram Jeevan Singh at
which the co-conspirator A-20 had also taken a very soft approach and
this accused has only stated that a report be called for from the Director
and he relied upon the report of the Director which is apparently not
based on the facts of the case and the allegation leveled never inquired
and the Hon'ble Minster vehemently disagreed to the report but this A-56
had given a note to drop the matter. A plea has been taken that the said
file did not come back to him however it appears from the Ext 38/278
that at the direction of the Chief-Minister the file was merged with the
main file and in which this accused has given a note regarding reply of
calling attention motion of Hon'ble M.L.C, Kripanath Pathak and
Shatrudhan Singh. The plea of the learned defence counsel cannot be
accepted. A plea has been taken by the learned defence counsel that
there is not direct evidence of criminal conspiracy against this accused. I
have already stated that such direct evidence on the point is at all not
possible a meeting of mind as enshrined u/s 120A IPC is a concept
which cannot be seen by a naked eye. The learned defence counsel has
submitted that the CBI had not lodged any D.A case against this accused
and it is proof of the fact that this accused had not amassed any
property out of the scam money. I have already stated regarding the
evidence of gratification and pay off as brought through the evidence of
PW 195, 196, 199 and 209. A plea has been taken by the defence that it
was the duty of the Finance Department to have a control over the
expenditure of the Department and the AHD Secretary has got least
concern with the finance control. An argument has also been placed that
the director of Department being Controlling officer was the responsible
for the expenditure control. I have already discussed this portion of the
argument at the beginning of this chapter and there is no requirement of
any repetition.

88

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
519.

In

this

part

of

the

judgment,

the

role

of

politicians/ministers including the Chief Minister cum Finance-Minister


has been discussed. The accused persons namely A-13 (Chairman, PAC),
A-16 (Minster, AHD), A-17 (Minister, AHD- dead), A-18 (Leader of
Opposition),

A-19

(Minister

AHD-dead), A-20

(Chief-Minister

cum

Finance-Minister), A-21 (Chairman, PAC), A-22 MLA of the ruling party


and known as a close lieutenant of A-20 comes in this category, after the
death of the accused persons A-17 and A-19 the discussion is to be made
with regard to A-13, A-16, A-18, A-20, A-21, A-22. It will be apparent
from the discussions that the politicians were having close nexus with
the AHD Scamsters in siphoning the public money through the
Government Treasuries. They participated in the nexus by giving
patronage to the AHD Officials in smooth functioning of the scam. These
politicians had forgotten their oath regarding the values to the
Constitution of India and the faith reposed in them by the GeneralPublic. It will be apparent from the evidence that though they were
having knowledge regarding consistent siphoning of the public fund by
the AHD Officials from the Government Treasury instead of taking stern
action against them, the politicians patronized the ongoing scam as scam
kingpin A-8 and all others were managing gratification for them. Thus
they have committed breach of trust and faith as reposed to them in
General Election. It will be convenient to discuss the evidence, if it is
stated as to what responsibility was attached to their public office and
how they allowed the system- failure for smooth functioning of the scam?
The evidence as brought by the prosecution and the circumstances as
brought through the evidence against all the accused persons are
juxtaposed in such a manner that that it could not have been brought in
water-tight compartment separately for each of the accused persons. It
will be apparent from the discussion that one episode of patronizing the

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
scamsters and giving a shield to them involves other co-conspirators
also. It has been argued at length by the learned defence counsels that
the accused persons being politicians and public-representatives were
well within their powers and privileges to make recommendation of stay
of transfer, recommendation for extension of service and others. I have
stated at the very outset that whenever a rule/law is violated, it gives
birth to some illegality and ultimately to corruption. It will be convenient
to look into the relevant provisions. The Bihar Prevention of Specified
Corrupt Practices Act, 1983 as notified on 18.12.1989 was applicable in
the State of Bihar. Sec. 32 of the Act deals with Punishment for
manipulation of transfers it reads as whoever being in the service of the
state or of a public undertaking secures or attempts to secure, his transfer
or, cancellation of a transfer or posting or promotion, otherwise than by
representing or approaching through the normal official or prescribed
channels, or before he has unsuccessfully exhausted all such channels
barring exceptionally hard and emergent cases requiring immediate
attention or relief, shall be punished with imprisonment of either
description for a term which may extend to six months or with fine or with
both. Thus, if obtaining favour and manipulation of transfer was a
punishable offence how a public-representative could have favoured the
officers by way of making a strong recommendations beyond the rules.
The Bihar Government Servant's Conduct Rules, 1976 was notified on
10.2.1976. Rule 22 deals with- Canvassing of non-official or other
outside influence No Government servant shall bring or attempt to bring
any political or other outside influence to bear upon any superior authority
to further his interests in respect of matters pertaining to his service under
the Government. I have also taken note of Rules of Executive Business
1979, these rules have been framed by the State-Government and it
flows from Article 166 of the Constitution of India. The rules regarding

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
the power of Chief-Minister, vis-a-vis the Minister-in-Charge will be
discussed by me in subsequent paragraphs. I am herewith concerned
with the extension of service/stay of transfer only. In Schedule III of the
rules, Rule 34 has been brought, it deals with proposal for grant of
extension of service or re-employment of Gazetted officers appointed by
government in words such proposals shall be placed before Council
after they have been shown to the Finance- Department. A resolution of
the Bihar Government was issued and it was resolved by Resolution No
CS III/M3-1016/80-3918 dated 25th October, 1980. It was resolved by
the Government that this resolution will be read with rules 21 to 32of the
rules of Executive Business which were amended subsequent to the date
of the resolution and shall be deemed to have been amended to the
extent specified in the rules. Para 6 to the resolution specifically reads
No Government servant will be allowed extension of service or reemployment after retirement. Para 9 of the resolution reads as If an
officer obtains any recommendation from an outsider or tries to bring
upon any influence about his transfer and posting, this should be
recorded in his Confidential Character Roll after giving him an
opportunity to explain his conduct. It is stated that the said resolution
has been made part and parcel of the Rules of Executive Business of
which this court has to take judicial notice. Some arguments have been
made regarding the powers of Chief-Minister vis-a-vis the Minister
concerned. It has been argued on behalf of accused A-16 Vidya Sagar
Nisad that the Chief-Minister was exercising his residuary power, and
being minister-in-charge of the AHD the A-16 was having least complicity
in the matter of transfer/extension etc especially when co-conspirator A20 Lalu Prasad himself has been alleged to have conspired. I find that
Rules of Executive Business provides and gives residuary power to the

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
Chief-Minister and an edge over the other ministers in the Council of
Ministers of the Chief-Minister.
520. The requirement of prosecution sanction was argued at
length mostly by the politician accused persons. It has been stated that
as they were public servants, the prosecution was required to obtain
sanction/permission against them from the Speaker of the House and for
want of prosecution sanction/permission, the criminal charge against
them as brought by the CBI could not have proceeded. The Learned
defence counsel submits that want of sanction goes into the root of the
case, and no cognizance could have been taken without such valid
sanction and further that this question may be raised at any point of
time. It has been argued at length on behalf of accused Dr. Jagarnath
Mishra that prosecution sanction as obtained by the CBI in this case is
tainted with misrepresentation of facts, as the wrong facts were placed
before the authority. It has been submitted that had the proper facts
been placed, the authority would not have given the prosecution
sanction. It has been argued on behalf of accused Dr. R.K. Rana and
accused Jagdish Sharma that the prosecution has not obtained sanction
for them though the same prosecution agency i.e. the CBI has obtained
prosecution sanction against them in other cases. It has been argued on
behalf of accused Lalu Prasad that in this case prosecution sanction has
been given against him by the Governor of the State at his own, who was
not competent to act upon the matter without aid and advice of Council
of Ministers. It has been submitted that no aid and advice of minister
has been taken in this case. I have carefully examined the question
raised, firstly the bare provision of Sec. 197 Cr.P.C alongwith Sec. 19 of
the Prevention of Corruption Act 1988 which requires prosecution
sanction before taking cognizance of the offence is to be read.

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
521. Section 197 (1) of the Cr.P.C reads as When any person
who is or was a judge or Magistrate or a public servant not removable
from his office save by or with the sanction of the Government is accused
of any offence alleged to have been committed by him while acting or
purporting to act in the discharge of his official duty, no Court shall take
cognizance of such offence except with the previous sanction.
522. It has been held that this protection will be available
only when the alleged act done by the public servant is reasonably
connected with the discharge of his official duty and is not merely a cloak
for doing the objectionable act. Even if in doing his official duty, he acted
in excess of his duty but there is reasonable connection between the act
and the performance of the official duty, the excess will not be the
sufficient ground to deprive public servant or protection. Thus it is
required to be seen as to whether the act was committed by a public
servant, acting or purporting to act as such in the discharge of his
official duty. The act must fall within the scope of range of the official
duty of the public servant concerned.
523. The learned defence counsels as stated above have
mainly sought protection u/s 19 of the Prevention of Corruption Act
1988. The relevant provision of the Section reads as follows Previous sanction necessary for prosecution. - (1) No
Court shall take cognizance of an offence punishable under section 7,
10, 11, 13 and 15 alleged to have been committed by a public servant,
except

with

the

previous

sanction

(3)

Notwithstanding

anything

contained in the Code of Criminal Procedure, 1973 (2 of 1974) (a) No finding, sentence or order passed by a special judge
shall be reversed or altered by a Court in appeal, confirmation or revision
on the ground of the absence of, or any error, omission of irregularity in,

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
the sanction required under sub-section (1), unless in the opinion of that
Court, a failure of justice has in fact been occasioned thereby;
(4) In determining under sub-section (3) whether the absence
of, or any error, omission or irregularity in, such sanction has
occasioned or resulted in a failure of justice, the Court shall have regard
to the fact whether the objection could and should have been raised at
any earlier stage in the proceedings.
Explanation - For the purposes of this section,
(a) error includes competency of the authority of grant
sanction;
(b) a sanction required for prosecution includes reference to
any requirement that the prosecution shall be at the instance of a
specified authority or with the sanction of a specified person or any
requirement of a similar nature.
524. It has been held that mere error, omission or
irregularity in sanction is not considered fatal unless it has resulted in
failure of justice. or has been occasioned thereby; (Prakash Singh Badal
Vs. State of Punjab (2007) 1 S.C.C. 1.
525. Both the parties of the case have relied upon the
judgment of the Apex Court decided by Hon'ble Constitutional Bench
titled as M.P Special Police Establishment Vs. State of M.P and
others(2004)8 Supreme Court Cases 788, in which the earlier judgments
of the Hon'ble Apex Court have also been discussed, presently it is Law
Of the Land. It was considered that it may not be possible in a case to
prove conspiracy by direct evidence. It remains upon the court to arrive
at the conclusion as regards commission of the offence of conspiracy
upon the materials placed on record of the case during trial which would
include the oral testimonies of the case. It has been found that the law is
6

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
well settled that the exercise of the administrative power will stand
vitiated if there is a manifest error of record or the exercise of power is
arbitrary. Similarly if the power has been exercised on the nonconsideration or the non-application of mind to the relevant factors the
exercise of power will be regarded as manifestly erroneous. After a
detailed discussion, the Hon'ble Judges are of the view that on the given
facts and circumstances, if the Governor cannot act on its own discretion
there would be a complete breakdown of the rule of law in as much as it
would then open for the governments to refuse sanction inspite of
overwhelming materials showing that a prima facie case is made out. If
in cases where a prima-facie case is clearly made out, sanction to
prosecute high functionaries is refused or withheld, democracy itself will
be at stake. It would then lead to a situation where people in power may
break the law with impunity, safe in the knowledge that they will not be
prosecuted as the requisite sanction will not be granted. Their Lordships
have considered that the doctrine of necessity of the aid and advice of the
council of ministers has no application to the facts of the case. Certainly
the councils of ministers has to first consider grant of sanction. We may
presume that a high authority like Council of Ministers will normally act
in a bona fide manner, fairly, honestly and in accordance with law.
However on those rare occasions where on facts the bias becomes
apparent and/or the decision of the council of ministers is shown to be
irrational and based on non-consideration of relevant factors, the
governor would be right, on the facts of that case, to act in his own
discretion and grant sanction and came to a conclusion that order of the
governor sanctioning prosecution should be given effect to. The Hon'ble
Court in case titled as Ramdas Shrinivas Nayak were of opinion that In
the facts and circumstances of the present case, we have no doubt in our
mind that when there is to be a prosecution of the Chief Minister the

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
Governor

would,

while

determining

whether

sanction

for

such

prosecution should be granted or not under section 6 of the Prevention of


Corruption Act, as a matter of propriety, necessarily act in his own
discretion and not on the advice of the Council of Ministers. It was
noticed by the Hon'ble Apex Court in M.P Special Police Establishment
case that undoubtedly, in a matter of grant of sanction to prosecute, the
Governor is normally required to act on aid and advice of the council of
ministers and not in his discretion. However, an exception may arise
whilst considering grant of sanction to prosecute a Chief-Minister as a
Minister where as a matter of propriety of governor may have to act on
his own discretion. Similar would be the situation if the council of
minister disables itself or dis-entitles itself. The Hon'ble Court has given
key words for judging the discretion of prosecution sanction of ministers
in Inherent bias, manifest bias, apparent bias, real likelihood/real
danger/suspicion of bias and presumption of bias. In deciding the
question of bias, we have to take into consideration human probabilities
and ordinary course of human conduct. It was found that fairness was
synonymous with reasonableness and bias stood included within the
attributes and broader purview of the word malice. It has been held that
mere general statements were not sufficient but there must be cogent
evidence available to come that there exists a bias which resulted in a
miscarriage of justice, it has been found that mere apprehension of bias
was not sufficient but there must be real danger of bias. It was held that
the surrounding circumstances must and ought to be collated and
necessary conclusion drawn therefrom. If on facts the conclusion was
otherwise inescapable that there existed a real danger of bias, the
administrative action could not be sustained. It was held that if on the
other hand the allegations pertaining to bias are rather fanciful, then the
question of declaring them to be unsustainable would not arise. It has

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
been concluded by saying that if the facts and circumstances indicate
bias, then the conclusion becomes inescapable. As both of the parties
have relied upon the said judgment of the Hon'ble Court, it would be
convenient to have a look into facts of the cited case.
Briefly stated the facts are as follows: Rajender Kumar Singh and Bisahu Ram Yadav, were
Ministers in the Government of M. P.

A Complaint was made to the

Lokayukta against them for having released 7.5 acres of land illegally to
its earlier owners even though the same had been acquired by the Indore
Development Authority. After investigation the Lokayukta submitted a
report holding that there were sufficient grounds for prosecuting the two
Ministers under Section 13(1)(d) read with Section 13(2) of the Prevention
of Corruption Act, 1983 and also for the offences of criminal conspiracy
punishable under Section 120-B of the Indian Penal Code. It must be
mentioned that by the time the report was given the two Ministers they
had already resigned. Sanction was applied for from the Council of
Ministers for prosecuting the two Ministers. The Council of Ministers
held that there was not an iota of material available against both the
Ministers from which it could be inferred that they had entered into a
criminal conspiracy with anyone. The Council of Ministers thus refused
sanction on the ground that no prima-facie case had been made out
against them. The Governor then considered grant of sanction keeping in
view the decision of the Council of Ministers. The Governor opined that
the available documents and the evidence was enough to show that a
prima-facie case for prosecution had been made out. The Governor
accordingly granted sanction for prosecution under Section 197 of the
Criminal Procedure Code. Both the Ministers filed separate Writ Petitions
under Articles 226 and 227 of the Constitution of India assailing the

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
Order of the Governor. A Single Judge of the High Court held that
granting sanction for prosecuting the Ministers was not a function which
could be exercised by the Governor "in his discretion" within the meaning
of these words as used in Article 163 of the Constitution of India. It was
held that the Governor could not act contrary to the "aid and advice" of
the Council of Ministers. It was further held that the doctrine of bias
could not be applied against the entire Council of Ministers and that the
doctrine of necessity could not be invoked on the facts of the case to
enable the Governor to act in his discretion.

The Division Bench

dismissed the Letters Patent Appeals upholding the reasoning and


Judgment of the Single Judge. The authority of the Hon'ble Apex Court
in the case of State of Maharashtra vs. Ramdas Shrinivas Nayak reported
in 1982 (2) SCC 463 was placed before the Division Bench. The Division
Bench, however, held that the observations made therein may apply to
the case of a Chief Minister but they could not be stretched to include
cases of Ministers. The question for consideration before the Hon'ble
Constitutional Bench was whether a Governor can act in his discretion
and against the aid and advice of the Council of Ministers in a matter of
grant of sanction for prosecution of Ministers for offences under the
Prevention of Corruption Act and/or under the Indian Penal Code.
526. The Hon'ble Bench had taken notice of the de Smith's
statement (Constitutional and Administrative law by S. A. de Smith
Penguin Books on Foundations of law), and found that royal assent
holds good for the President and Governor in India:
"Refusal of the royal assent on the ground that the Monarch
strongly disapproved of a Bill or that it was intensely controversial would
nevertheless be unconstitutional. The only circumstances in which the
withholding of the royal assent might be justifiable would be if the

10

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
Government itself were to advise such a course, a highly improbable
contingency or possibly if it was notorious that a Bill had been passed in
disregard

to

mandatory

procedural

requirements;

but

since

the

Government in the latter situation would be of the opinion that the


deviation would not affect the validity of the measure once it had been
assented to, prudence would suggest the giving of assent".
Another exception to the aforementioned general rule was
noticed in Bhuri Nath and Others etc. vs. State of Jammu & Kashmir
and Others reported in (1997) 2 SCC 745, where the Governor was to
chair the Board in terms of the Jammu and Kashmir Shri Mata Vaishno
Devi Shrine Act, 1988 on the premise that in terms of the statute he is
required to exercise his ex officio power as Governor to oversee
personally the administration, management and governance of the
Shrine. It was observed that the decision taken by him would be his own
on his personal satisfaction and not on the aid and advice of the Council
of Ministers opining: "... The exercise of powers and functions under the
Act is distinct and different from those exercised formally in his name for
which responsibility rests only with his Council of Ministers headed by
the Chief Ministers."
527. Again in the case of Kirti Deshmankar vs. Union of
India, reported in 1991 (1) SCC 104, the mother-in-law of the selected
candidate had participated in the Selection Committee. The Court held
that the mother-in-law was vitally interested in the admission of her
daughter-in-law and her presence must be held to have vitiated the
selection for the admission. It was held that there was a conflict between
interest and duty and taking into consideration human probabilities and
the ordinary course of human conduct, there was reasonable ground to
believe that she was likely to have been biased. Undoubtedly, in a matter

11

Part VI - Relating to Politicians, Ministers Including


The Chief-Minister
of grant of sanction to prosecute the Governor is normally required to act
on aid and advice of the Council of Ministers and not in his discreti