- 1 - R.C. C ase No. 45(A)/1996-Pat D I S T R I C T : R A N C H I IN THE COURT OF SPECIAL JUDGE – VII, C.B.I (A .H.D SCAM CASES), RANCHI

Present: Shiv Pal Singh, Spl. Judge-VII, CBI (AHD Scam) Ranchi Ranchi dated:- 09 th day of April, 2018

R.C. Case No. 45(A) of 1996-Pat

State (through Superintendent of Police, C.B.I, (A.H.D Scam), Dumka) ………..Prosecution Versus 1. Ajit Kumar Sinha, S/o- Late Nirmal Kumar Sinha, aged about 55 Years, R/o- Sinha Bhawan Patna, P.S. Gandhi Nagar, District- Patna. 2. Ajit Kumar Verma, S/o- Late Bipin Bihari Verma, aged about 74 Years, R/o- 17/M-1 Kolkatta, P.S. - Dariyahat, District – South 24 Pargana. 3. Anil Kumar Sinha, S/o- Late Vashishth Narayan Sinha, aged about 50 Years, R/o- Smarpan House Patna, P.S. Shekhpura, District – Patna. 4. Arun Kumar @ Arun Kumar Singh, S/o- Late Yugal Kishore Singh, aged about 52 Years, R/O- Bhatacharya Colony Deoghar, P.S. Deoghar, Distt- Deoghar,

- 2 - R.C. C ase No. 45(A)/1996-Pat 5. Smt. Benu Jha, W/o- Vinod Jha, aged about 50 Years, R/o- Maheshpur P.S. - Pathargama, Distt- Dumka, 6. Bimal Kant Das, S/o- Late Jitendra Nath Das, aged about 73 Years, R/o- Laukaha, P.S. Laukaha, District- Madhuvani. 7. Dinesh Kumar Sinha, S/o- Late Raghu Nath Prasad Sinha, aged about 55 Years, R/o- Ashoi, P.S. Bhagwanpur, District – Vaishali 8. Dineshwar Prasad Sharma, S/o- Late Ram Ashish Singh, aged about 64 Years, R/o- North Avenue Bariatu, P.S. Ranchi Sadar, District- Ranchi 9. Dayanand Prasad Kashayap, S/o- Late Naresh Sahu, aged about 65 Years, R/o- Kashayp Complex Ranchi, P.S. Argora, District- Ranchi, 10 Fedrick @ Fredi Kerketta, S/o- Late Hanu Kerketta, aged about 68 Years, R/o- Ashok kunj, P.S. Argora, District- Ranchi. 11. Gopi Nath Das, S/o- Late Birendra Mohan Das, aged about 59 Year, R/o- Sri Ram Para Dumka, P.S. -Sadar Dumka, District – Dumka. 12. Harish Chandra Agrawal, S/o- Late Gauri Shankar Agrawal aged about 80 Years, R/o- Glan Para, P.S – Dumka Sadar, Distt- Dumka,

- 3 - R.C. C ase No. 45(A)/1996-Pat 13. Harish Khanna, S/o- Late Manohar Lal Khanna, aged about 56 Years, R/o- B – 115, Ashok Bihar, P.S. - Ashok Bihar, District – Old Delhi. 14. Hemendra Nath Verma, S/o- Late Mahendra Nath Verma, aged about 73 Years, R/o- Newyarpur, P.S. - Gardnibagh, District – Patna, 15. Dr. Krishna Kumar Prasad, S/o- Late Nand Kishore Singh, aged about 62 Years, R/o- Govardhan Dham, P.S. Deoghar, District- Deoghar 16. Dr. Krishna Murari Shah, S/o- Late Laxman Prasad Shah, aged about 63 Years, R/o- Gulli Baitha, P.S. Shahebganj, District- Shahebganj. 17. Lal Mohan Prasad, S/o- Late Punit Prasad, aged about 85 Years, R/o- Radhil, P.S. Ekangersarai, District- Nalanda, Bihar. 18. Smt. Madhu Mehta, W/o- Rajan Mehta, aged about 58 Years, R/o – 11/364 Sunder Bihar, P.S – Paschim Vihar, District – New Delhi, 19. Mohinder Singh Bedi, S/o- Late Ujagar Singh Bedi, aged about 68 Years, R/o- 16th Kohart Pritampura, P.S. Swarswati Bihar District – New Delhi. 20. Dr. Manoj Kumar Srivastava, S/o- Sri Akhleshwar Prasad Srivastava, aged about 64 years, R/o- Champaran Bhavan Patna, P.S. Shashtri Nagar, District- Patna

- 4 - R.C. C ase No. 45(A)/1996-Pat 21. Dr. Manoranjan Prasad Sinha, S/o- Late Brij Kumar Prasad, aged about 72 Years, R/o- 180 Manas Marg, P.S. Patliputra, District- Patna. 22. Dr. Nand Kishore Prasad, S/o- Late Saryu Prasad, aged about 65 Years, R/o- Mohanpur, P.S. - Karaker, District- Rohtas. 23. Dr. Om Prakash Diwakar, S/o- Late Mudrika Rama, aged about 66 Years, R/o- New B ypass, Patna, P.S. - Beur, District-Patna. 24. Pankaj Mohan Bhui, S/o- Late Pashupati Bhui, aged about 76 Years, R/o- Haripur,P.S. Jarmundi, District- Dumka, 25. Dr. Pitamber Jha, S/o- Late Ram Sunder Jha, aged about 50 Years, R/o- Arga Ghat, P.S. Giridih, District- Giridih. 26. Prakash Kumar Lal, S/o- Late Rajendra Kumar Lal, aged about 64 Years, R/o- Sikandarpur, P.S. Mojaidpur, District-Bhagalpur, 27. Dr. Radha Mohan Mandal, S/o- Late Chhedi Mandal, aged about 66 Years, R/o- Shanti Nagar, P.S. Shahebganj, District- Shahebganj, 28. Dr. Raghunandan Prasad, S/o- Late Ramchandra Mahto, aged about 68 Years, R/o- Alamganj Colony, P.S. Alamganj, District- Patna,

- 5 - R.C. C ase No. 45(A)/1996-Pat 29. Rakesh Gandhi @ Sunil Gandhi, S/o- Late K.L Gandhi, aged about 52 Years, R/o- Six Nawal Bihar, Merath, P.S. T.P. Nagar, District- Meerut. 30. Rakesh Kumar Agrawal, S/o- Sri Naresh Chandra Agrawal, aged about 46 years, R/o- Glan Para, P.S – Dumka Sadar, Distt- Dumka, 31. Rajan Mehta, S/o- Late H.R. Dutta, aged about 64 Years, 11/364, Sunder Bihar, P.S. - Paschim Vihar, District – New Delhi 32. Ramavtar Sharma, S/o- Late Murari Lal Sharma, aged about 53 Years, R/o- Exhibition Road, Patna, P.S. Gandhi Maidan, Distt- Patna. 33. Ravi Kumar Sinha @ Ravinandan Sinha, S/o- Late Baleshwar Prasad Sinha, aged about 54 Years, R/o- Styam Shivam, P.S – Patliputra Nagar, District- Patna, 34. Sanjay Kumar Agrawal, S/o- Sri Harish Chandra Agrawal, aged about 58 Years, Both R/o- Glan Para, P.S – Dumka Sadar, Distt- Dumka, 35. Sanjay Shankar, S/o- Shiv Shankar Prasad, aged about 51 Years, R/o- B.N. Singh Road, Bhagalpur, P.S. - Adampur, District- Bhagalpur. 36. Sardendu Kumar Das, S/o- Late Dhirendra Kumar Das, aged about 67 Years,

- 6 - R.C. C ase No. 45(A)/1996-Pat R/o- Grand State, P.S. - Dumka, District- Dumka, 37. Smt. Sarswati Chandra, W/o- Late Mahendra Prasad, aged about 51 Years, R/o- Rahil, P.S. - Ekangersarai, District – Nalanda, Bihar, 38. Dr. Shashi Kumar Sinha, S/o- Late Sukhdeo Narayan Sinha, aged about 73 Years, R/o- Aashiyana Road, P.S. Shashtri Nagar, District- Patna. 39. Sunil Kumar Sinha, S/o- Late Vashishth Narayan Sinha, aged about 59 Years, R/o- Smarpan House Patna, P.S. - Shashtri Nagar, District – Patna. 40. Sushil Kumar, S/o- Late Vashishth Narayan Sinha, aged about 47 years, R/o- Smarpan House Patna, P.S. Shekhpura, District – Patna 41. Tripurari Mohan Prasad, S/o- Late Vashishth Narayan Sinha, aged about 64 Years, R/o- Smarpan House Patna, P.S. Shekhpura, District- Patna. 42. Vinod Kumar Jha, S/o- Sri Purushotam Jha, aged about 63 Years, R/o- Maheshpur P.S. Basant Sarai, Distt- Godda. ……Accused Persons

Charged :- U/s- 120(B) r/w 409, 420, 467, 468, 471, and 477A of I.P.C and section 13 (2) r/w 13 (i) (c) and (d) of Prevention of Corruption Act, 1988.

- 7 - R.C. C ase No. 45(A)/1996-Pat Counsel for the C.B.I :- Sri Shiv Kumar Kaka, ………………..(Ld. Spl. P.P.) 1. Counsel for the Accused Nos. - 01 :- Mr. Anil Kanth, 2. Counsel for the Accused Nos. - 03, 39, 40, 41 :- Mr. Raj Kumar Sahay, 3. Counsel for the Accused No. - 04 :- Mr. Bharat Mahto, 4. Counsel for the Accused Nos. 02, 17 & 37 :- Mr. N.N. Tiwary, 5. Counsel for the Accused Nos. - 06, 09, 16, 20, 22, 23, 24, 27, 28, 33, 36, 35 :- Mr. Sanjay Kumar, 6. Counsel for the Accused Nos. - 05, 10, 11, 26, 34, 38, 42 :- Mr. Sanjeev Chandra, 7. Counsel for the Accused Nos. - 07, 08, 13, 14, 21, 18, 19, 25, 29, 33 :- Mr. Akhileshwar Prasad, 8. Counsel for the Accused Nos. - 12 & 30 :- Mr. Sunil Kumar Sinha, 9. Counsel for the Accused No. - 15 : - Mr. Anil Kumar Singh, 10.Counsel for the Accused No. - 32 :- Mr. B. Mitra, ……….Ld. Advocates.

J U D G M E N T

1. That is on 24.07.2004 accused persons namely (1). Ajit Kumar Sinha, (2). Ajit Kumar Verma, (3). Anil Kumar Sinha, (4). Arun Kumar, (5). Smt. Benu Jha, (6). Bimal Kant Das, (7). Bajrang Deo Narayan Sinha, (8). Balmukund Jha, (9). Chandra Shekhar Dubey, (10). Dinesh Kumar, (11). Dinesh Kumar Sinha, (12). Dr. Dineshwar Prasad Sharma, (13). Dayanand Prasad Kachhap, (14). Dr. Fedrick @ Fredi Kerketta, (15). Gopi

- 8 - R.C. C ase No. 45(A)/1996-Pat Nath Das, (16). Harish Chandra Agrawal, (17). Harish Khanna, (18). Dr. Hemendra Nath Verma, (19). Indrashan Singh, (20). Kalika Prasad Sinha, (21). Dr. Krishna Kumar Prasad, (22). Dr. Krishna Murari Sah, (23). Lal Mohan Prasad, (24). Smt. Madhu Mehta, (25). Mahendra Prasad, (26). Mohinder Singh Bedi, (27). Dr. Manoj Kumar Srivastava, (28). Dr. Manoranjan Prasad Sinha, (29). Dr. Nand Koshore Prasad, (30). Om Prakash Sharma, (31). Dr. Om Prakash Diwakar, (32). Phul Singh, (33). Om Prakash Gupta, (34). Pramod Kumar Jaiswal, (35). Pankaj Mohan Bhui, (36). Dr. Pitamber Jha, (37). Prakash Kumar Lal, (38). Dr. Radha Mohan Mandal, (39). Ajay Kumar Sinha, (40). Dr. Raghu Nandan Prasad, (41). Rakesh Kumar Agrawal, (42). Ram Avtar Sharma, (43). Ravi Kumar Sinha @ Ravi Nandan Sinha, (44). Rakesh Gandhi @ Sunil Gandhi, (45). Rajan Mehta, (46). Sardendu Kumar Das, (47). Satynarayan Singh, (48). Sripati Narayan Dubey, (49). Shushil Kumar Jha, (50). Sanjay Shankar, (51). Sanjay Kumar Agrawal, (52). Dr. Shashi Kumar Sinha, (53). Saraswati Chandra, (54). Shesh Muni Ram, (55). Sunil Kumar Sinha, (56). Sushil Kumar Sinha, (57). Tripurari Mohan Prasad and (58). Vinod Kumar Jha, (59). Vinay Kumar, (60). Dr. Md.Wasimuddin, ( Total 60 ) charged U/s- 120B r/w 409, 420, 467, 468, 471, and 477A of I.P.C jointly as well as separately. Further Government employee accused persons also charge additionally with above charges U/s- 13 (2) r/w 13 (i) (c) and (d ) of P.C Act 1988 for the period 1991 to 1995 at Dumka Treasury from which fraudulently total sum of Rs. 34,91,54,844/- was withdrawn by 1475 forged and fake vouchers. Above charges were read

- 9 - R.C. C ase No. 45(A)/1996-Pat over and explained in Hindi in detail to the above accused persons, for which, they pleaded not guilty and claimed to be tried in the court.

1/A. Accused Shushil Kumar Jha and accused Pramod Kumar Jaiswal pleaded guilty during trial, so their record was separated and disposed off.

1/B. Accused Manoranjan Prasad, Anand Kumar, Rajendra Prasad Sharma and Sateyndra Kumar remained absent before charge so their record split up by order dated 09.02.2004 and declared absconder.

1/C. After charge accused Phul Singh remained absent, so his record split up and accused declared absconder. Proceeding against accused Sripati Narayan Dubey was dropped on 07.04.2011 in the light of order passed by the Hon'ble High Court of Jharkhand, Ranchi.

1/D. Accused Shesh Muni Ram, Bangali Mishra, Om Prakash Sharma, Bajrang Deo Narayan Sinha, Chandra Shekhar Dubey, Vinay Kumar, Om Prakash Gupta, Satynarayan Singh, Mahendra Prasad, Indrashan Singh, Ajeet Kumar Sinha, Wasimuddin, Sadanand Singh, Bal Mukund Jha, Ajay Kumar Sinha, Chhathu Prasad, Kalka Prasad Sinha died during trial so their proceeding was dropped.

2. During trial accused (1). Md. Sayeed granted pardon by order dated 19.05.2003. (2). Shiv Kumar Patwari granted pardon by order dated 14.07.2003. (3). Shailesh Kumar Singh granted pardon on 09.07.2003. (4). Rameshwar Chaudhary granted pardon on 05.01.2004. (5). Naresh Prasad granted pardon on 02.04.2004 U/s- 306 of Cr.P.C and presently only 42

- 10 - R.C. C ase No. 45(A)/1996-Pat accused persons are facing the trial in this case in R.C. 45 A /1996.

3. Brief history of the case is that an informant Sri Rajeev Arun Ekka, I.A.S, Probationary Officers, Addl. Executive Magistrate, Dumka wrote a letter on 21.02.1996 to P.S. Incharge Dumka Town, in which, it is written that by the in direction of D.C, Dumka inspection done Regional Director Animal Husbandry Santhal Pargana Office for financial year 91-92 to 95-96 under Head - 2403 none planning withdrawal. During investigation he found that Shesh Muni Ram posting period is in Regional Office, as R.D Dumka was from January-91 to July-94 and later on O.P Diwakar was posted as Regional Director Animal Husbandry, Santhal Pargana, Dumka. Shesh Muni Ram withdrew Rs. 9,51,15,056/- for medicines. Rs. 5,69,60,828/ for animal feed / transportation and Rs. 2,52,46,677/- for instrument purchase and according to A.G report Dr. Shesh Muni Ram withdrew 10 times more as allotted fund. It is also found that the license number of supply firm is false and found that many irregularities committed by the Regional Director, Animal Husbandry Department, Dumka and prayed that F.I.R be lodged U/s- 109, 120B, 409, 467, 468, 471, 473, 474, 477A of I.P.C and Under Prevention of Corruption Act.

4. On the basis of petition dated 21.02.1996, Dumka Town P.S. Case No. 22/96 dated 22.02.1996 U/s- 109, 120B, 409, 467, 468, 471, 473, 474, 477A I.P.C was registered and investigation start.

5. In the light of Hon'ble High Court of Judicature at Patna vide order dated 11.03.1996 passed in C.W.J.C No.

- 11 - R.C. C ase No. 45(A)/1996-Pat 1617/1996, 1642/1996, 1644/1996, 1656/1996, 459/1996 (R), 451/1996 ( R) , 602/1996 (R) , 675/1996 (R), and 687/1996 (R), directed Central Bureau of Investigation to investigate, cases relating to misappropriation of Government Funds by the officials and suppliers of Animal Husbandry Department, Government of Bihar. Aforesaid order of Hon'ble High Court, Patna was confirmed by Hon'ble Supreme Court of India, vide Judgment dated 19.03.1996 in SLP ( Civil No. 5811/1996 etc in connection with aforesaid case Dumka Police station has registered a case vide F.I.R No. 22/1996 dated 22.02.1996, which was taken over by C.B.I. In the light of facts disclose the commission of offence U/s- 13 (2), r/w 13 (1) (c) , (d), of P.C Act 1988 which is added with offence punishable U/s- 409, 120B, 109, 467, 468, 471, 473, 474 and 477 (A) of I.P.C and regular case R.C – 45 A / 1996 – Pat was registered on 15.04.1996 against Shesh Muni Ram, Regional Director, Animal Husbandry, Santhal Pargana, Dumka, Rameshwar Prasad Chaudhry, Pankaj Mohan Bhui, Bangali Mishra all officers of Regional Director Animal Husbandry, Dumka, Treasury Officer, Accountant Treasury, vouchers Assistant and other concerned vouchers Assistant, M/s – Samarpan Veterinary, Patna, M/s- Bhagat and Company, Ranchi, M/s- Radha Pharmacy Dumka, M/s- Little Oak, Pharmaceuticals, Kolkatta, M/s- Vaishanav Enterprise , Ranchi, M/s- Tridev Enterprises, Patna, M/s- S.R. Enterprises, Patna, M/s- Nihar Enterprises, Dumka, M/s- A. Traders, Patna, Shiv Kumar Patwari Dumka, Sanjay Kumar, Dumka, Anand Kumar, Jamtara, Rajendra Prasad Sharma, Dumka, M/s- Hindustan Live Stock, Delhi, Md. Sayeed, S.V.O, Regional Director, Animal Husbandry

- 12 - R.C. C ase No. 45(A)/1996-Pat Department, office Dumka and Nishikant Singh. A.K. Das Gupta, Inspector of Police C.B.I, Spl. (ACB), Kolkatta was appointed as investigating officer of the case.

6. The I.O’s of this case R.C 45A/1996 (Pat), during investigation, recorded the statement of 377 witnesses and submitted charge sheet No. 14 dated 10.10.2001 with Annexure – I, II, III, IV and V. In charge sheet Annexure No. I shows total 72 accused which are 1. Shesh Muni Ram, 2. Rameshwar Prasad Chaudhary, 3. Pankaj Mohan Bhui, 4. Bangali Mishra, 5. Md. Sayeed, 6. Om Prakash Diwakar, 7. Nand Kishore Prasad, 8. Benu Jha, 9. Vinod Kumar Jha, 10. Raghunandan Prasad, 11. Shailesh Prasad Singh, 12. Om Prakash Sharma, 13. Dineshwar Prasad Sharma, 14. Shushil Kumar Jha, 15. Phul Singh, 16. Shashi Kumar Sinha, 17. Sanjay Sankar, 18. Prakash Kumar Lal, 19. Bimal Kant Das, 20. Manoranjan Prasad, 21. Bajrang Deo Narayan Sinha, 22. Radha Mohan Mandal, 23. Chandra Shekhar Dubey, 24. Krishna Kumar Prasad, 25. Vinay Kumar, 26. Om Prakash Kumar Gupta, 27. Harish Chandra Agrawal, 28. Rakesh Kumar Agrawal, 29. Satynarayan Sinh, 30. Lal Mohan Prasad, 31. Ajeet Kumar Sinha, 32. Mahendra Prasad, 33. Tripurari Mohan Prasad, 34. Ram Avatar Sharma, 35. Indrasan Singh, 36. Sanjay Kumar Agrawal, 37. Ajeet Kumar Sinha, 38. Sunil Kumar Sinha, 39. Anil Kumar Sinha, 40. Sushil Kumar Sinha, 41. Dayanand Prasad Kachayap, 42. Naresh Prasad, 43. Pitamber Jha, 44. Manoranjan Prasad Singh, 45. Arun Kumar, 46. Wasimuddin, 47. Gopi Nath Das, 48. Hemendra Nath Verma, 49. Krishna Murari Sah, 50. Anand Kumar, 51. Ravi Kumar Sinha, 52. Fedri Kerketta, 53. Shiv Kumar Patwari, 54. Sadanand Singh, 55. Bal Mukund Jha, 56.

- 13 - R.C. C ase No. 45(A)/1996-Pat Rajendra Prasad Sharma, 57. Sarswati Chandra, 58. Pramod Kumar Jaiswal, 59. Sunil Gandhi, 60. Ajeet Kumar Verma, 61. Sateyndra Kumar, 62. Dinesh Kumar, 63. M.S. Bedi, 64. Harish Kumar Khanna, 65. Madhu Mehta, 66. Rajan Mehta, 67. Ajay Kumar Sinha, 68. Manoj Kumar Srivastava, 69. Sri Chhathu Prasad, 70. Kalika Prasad Sinha, 71. Sardendu Kumar Das and 72. Sripati Narayan Dubey. In Annexure – II of charge sheet disclosed nine accused persons are not sent up for trial. Those name are Yugal Kishore Singh, Rajendra Prasad Singh, Hari Charan Sharma, Umesh Kumar, Ashok Kumar, Deepak Kumar Mahajan, Bipin Mallik, Rajeev Mallik and Nishikant Singh.

7. From perusal of order sheet dated 06.12.2001, it is clear that prima facie case made out for the offence U/s- 120B, 201, 409, 420, 467, 468, 471 and 477 A of I.P.C and U/s- 13 (2), r/w section 13 (I) , (c), and (d) of Prevention of Corruption Act, 1988, so cognizance taken against all 72 accused persons. Accused persons shown in the Annexure – I whereas accused persons shown in Annexure -II as not sent up in the charge-sheet so discharged.

8. After cognizance five persons Dr. Md. Sayeed, Naresh prasad, Shiv Kumar Patwari, Rameshwar Prasad Chaudhary and Shailesh prasad Singh granted pardon U/- s 306 of Cr.P.C and other accused died so charge framed only against 60 accused persons on 24.07.2004. Accused Shushil Kumar Jha and accused Pramod Kumar Jaiswal pleaded guilty, so their record separated and disposed off. Accused Manoranjan Prasad, Anand Kumar, Rajendra Prasad Sharma and Sateyndra Kumar remain absent

- 14 - R.C. C ase No. 45(A)/1996-Pat before charge so their record split up by order dated 09.02.2004 and they declared as absconder. After charge accused Phul Singh remained absent, so his record was split up and accused declared absconder. Accused Sripati Narayan Dubey proceeding dropped by dated 07.04.2011 in the light of order passed by Hon'ble Jharkhand High Court, Ranchi. Accused Shesh Muni Ram, Bangali Mishra, Om Prakash Sharma, Bajrang Deo Narayan Sinah, Chandra Shekhar Dubey, Vinay Kumar, Om Prakash Gupta, Satynarayan Singh, Mahendra Prasas, Indrashan Singh, Ajeet Kumar Sinha, Wasimuddin, Sadanand Singh, Bal Mukun Jha, Ajay Kumar Sinha, Chhathu Prasad, Kalka Prasad Sinha died during trial so their proceeding dropped.

9. During trial after framing charge 17 accused persons expired so proceeding was dropped against those dead persons and Accused Sripati Narayan Dubey’s proceeding dropped by order dated 07.04.2011 in the light of Hon'ble Jharkhand High Court, Ranchi and presently 42 accused persons are facing the trial, who are (1). Ajit Kumar Sinha, (2). Ajit Kumar Verma, (3). Anil Kumar Sinha, (4). Arun Kumar, (5). Smt. Benu Jha, (6). Bimal Kant Das, (7). Dinesh Kumar Sinha, (8). Dineshwar Prasad Sharma, (9). Dayanand Prasad Kachhap, (10). Fedrick @ Fredi Kerketta, (11). Gopi Nath Das, (12). Harish Chandra Agrawal, (13). Harish Khanna, (14). Hemendra Nath Verma, (15). Krishna Kumar Prasad, (16). Krishna Murari Sah, (17). Lal Mohan Prasad, (18). Smt. Madhu Mehta, (19). Mohinder Singh Bedi, (20). Manoj Kumar Srivastava, (21). Manoranjan Prasad Sinha, (22). Nand Kishore Prasad, (23). Om Prakash Diwakar, (24). Pankaj Mohan Bhui, (25). Pitamber Jha, (26).

- 15 - R.C. C ase No. 45(A)/1996-Pat Prakash Kumar Lal, (27). Radha Mohan Mandal, (28). Dr. Raghu Nandan Prasad, (29). Rakesh Gandhi @ Sunil Gandhi, (30). Rakesh Kumar Agrawal, (31). Rajan Mehta, (32). Ram Avtar Sharma, (33). Ravi Kumar Sinha, (34). Sanjay Kumar Agrawal, (35). Sanjay Shankar, (36). Sardendu Kumar Das, (37). Saraswati Chandra, (38). Shashi Kumar Sinha, (39). Sunil Kumar Sinha, (40). Sushil Kumar, (41). Tripurari Mohan Prasad and (42). Vinod Kumar Jha only facing the trial.

10. During trial on behalf of prosecution 197 witnesses were examined and cross-examined in the court, who are following -

P.W.1 Rajeev Arun Ekka, P.W.2 Mahadev Prasad Das, P.W.3 Narayan Prasad Lal, P.W.4 Nijharious Tirkey, P.W.5 Manas Kumar Chatterjee, P.W.6 Vinodanand Jha, P.W.7 Suresh Chandra, P.W.8 Balram Tiwary, P.W.9 Sudama Sinha, P.W.10 Subhash Kumthekar, P.W.11 Naresh Prasad, P.W.12 Chandrika Sah, P.W.13 Shayam Sunder Sharma, P.W.14 Shailesh Prasad Singh, P.W.15 Arun Kumar Parikh, P.W.16 Md. Sayeed, P.W.17 Jeet Mohan pal, P.W.18 Sushil Kumar Bhatia, P.W.19 Krishna Murari Abeshtha, P.W.20 Sardendu Chakarbarty, P.W.21 Abdul Kadir Gilani, P.W.22 Arvind Kumar, P.W.23 Sudhanshu Jaiswal, P.W.24 Arun Kumar Pandey, P.W.25 Nirpendra Chandra pal, P.W.26 Niranjan Mandal, P.W.27 Umesh Kumar Sinha, P.W.28 Anjani Sinha, P.W.29 Chanchlesh Kumar, P.W.30 Naval Kishore Singh, P.W.31 M.K Mandal, P.W.32 S. Narayanan, P.W.33 S.R Chakarvarty, P.W.34 Shanti Das Chakarvarty,

- 16 - R.C. C ase No. 45(A)/1996-Pat P.W.35 E. Ahsan, P.W.36 Jainendra Kumar, P.W.37 S.N. P. Nandkuliyar, P.W.38 Vinod Kumar Jha, P.W.39 Kishore Kandulna, P.W.40 P.V.B Sudharkar Rao, P.W.41 Jag Mohan Singh, P.W.42 Pertha Pratim Sarkar, P.W.43 Y.K. Lamba, P.W.44 Satish Kumar Anand, P.W.45 Satyveer Gupta, P.W.46 Shiva Jee Vishavnath, P.W.47 Sodhan Chandra Mudak, P.W.48 Sardanand Chaudhary, P.W.49 Avinash Chandra Arora, P.W.50 Utppal Bose, P.W.51 B. Rajendra Prasad, P.W.52 Dwarika Lal Prasad, P.W.53 Raman Kumar, P.W.54 Pradip Kumar Banerjee, P.W.55 Surendra Kumar Ram, P.W.56 Arun Kumar Singh, P.W.57 P.K. Das, P.W.58 Prameshwar Yadav, P.W.59 Kush Agrawal, P.W.60 Raghunath Rai, P.W.61 Amit Lal Banerjee, P.W.62 Ashok Kumar, P.W.63 Vinay Kumar Pandey, P.W.64 Suresh Chandra, P.W.65 A. P. Sinha, P.W.66 Balram Tiwary, P.W.67 Suresh Prasad Gupta, P.W.68 Azad Naryan Ojha, P.W.69 Jagjeet Singh, P.W.70 Nirmal Kumar Jain, P.W.71 Piyush Minz, P.W.72 Deepak Kumar Singh, P.W.73 Raj Gopal Gupta, P.W.74 Arun Kumar Pandey, P.W.75 Balmukund Prasad, P.W.76 Shashidhar Rao, P.W.77 Sidharth Ranjan Bhatt, P.W.78 Gyanesh Kumar Jha, P.W.79 Jai Prakash Mahto, P.W.80 Ejaj Akbar, P.W.81 Shiv Kumar Patwari, P.W.82 Rajesh Prasad, P.W.83 Ramchandra Prasad Sinha, P.W.84 Md. Suhail Khan, P.W.85 Farhat Jabbar, P.W.86 Ashutosh Ranjan Prasad, P.W.87 Kapil Prasad Singh, P.W.88 Rajesh Kumar, p.W.89 Narendra Kumar Jha, p.W.90 Baldev Chaudhary, P.W.91 Krishna Kant prasad P.W.92 Parimal Kumar Singh, P.W.93

- 17 - R.C. C ase No. 45(A)/1996-Pat Md. Kaishar Ali, P.W.94 Ajeet Shankar, P.W.95 Ishwar Lal, P.W.96 Brajesh Malhotra, P.W.97 Durga Kumari Sinha, P.W.98 Gopal Narayan Singh, P.W.99 Khurshid Alam, P.W.100 Vijay Kumar Sinha P.W.101 Md. Abdul Hassan, P.W.102 Suresh Kumar Dudhani, P.W.103 Nageshwar Mishra, P.W.104 Uday Narayan Prasad, P.W.105 Gopal Krishna, P.W.106 Sheo Balak Chaudhary, P.W.107 Birendra Kumar Mishra, P.W.108 Karban Murmu, P.W.109 Sudhir Prasad, P.W.110 Harish Kumar Sharma, P.W.111 Paltan Marandi, P.W.112 Nasiban Chaudhary, P.W.113 K. Dainial, P.W.114 Vinay Kumar Mishra, P.W.115 Prasuram Kumar Verma, P.W.116 Bhairoddin Kol, P.W.117 Rajesh Sharma, P.W.118 Om Prakash, P.W.119 Ramphal Rana, P.W.120 Ramchandra, P.W.121 Bipin Gupta, P.W.122 Hawa Singh, P.W.123 Uday Singh, P.W.124 Vishnu Dutt Mishra, P.W.125 Sapan Das Gupta, P.W.126 Willson Vengra, P.W.127 Surendra Mohan Sharma, P.W.128 Ram Vilash Chaudhary, P.W.129 Neelkamal, P.W.130 Mukesh Dad, P.W.131 Badri Narayal Latha, P.W.132 Mohan Lal Sharma, P.W.133 Vinod Sami, P.W.134 Yatendra Kumar Kanshal, P.W.135 Kanhaia Lal Chauhan, P.W.136 Sohan Lal, P.W.137 T.G. Chandra Mohan, P.W.138 Ashok Kumar Jain, P.W.139 Yugal Kishore Mathur, P.W.140 Ravindra Kumar Prabhakar, P.W.141 Vishnu Kumar Parikh, P.W.142 Jitendra Kumar Khara, P.W.143 Jai Prakash Toppo, P.W.144 Ashok Kumar Megolia, P.W.145 Deepak Kumar Srivastava, P.W.146 Laxman Singh, P.W.147 Narendra Bihari Lal, P.W.148 Yogendra Kumar

- 18 - R.C. C ase No. 45(A)/1996-Pat Jaiswal, P.W.149 Sateyndra Kumar Singh, P.W.150 Indra Dev Prasad Sharma, P.W.151 Amlendu Bhusal, P.W.152 Ram Nath Prasad, P.W.153 Khora Bhai Moti Bhai Patel, P.W.154 V.G.S. Bhatnagar, P.W.155 Dillu Khan, P.W.156 Mithlesh Kumar, P.W.157 Om Prakash Sharma, P.W.158 Uday Shankar Banerjee, P.W.159 Tarun Kumar Banerjee, P.W.160 Arun Kumar Mor, P.W.161 Rajesh Kumar, P.W.162 Dhuran Pal Khetri, P.W.163 Sandeep Kumar Rakshit, P.W.164 Manoj Kumar Singh, P.W.165 Sanjeev Chaudhary, P.W.166 Md. Yushuf, P.W.167 Narayan Singh, P.W.168 Durga Lal Meena, P.W.169 Guru Vachan Singh, P.W.170 Sahadat Ali, P.W.171 Ajay Kumar Tiyagi, P.W.172 Rajesh Kumar Purviya, P.W.173 Parvendra Singh Bhatia, P.W.174 Bishambhar Dayal Saini, P.W.175 Rameshwar Dayal, P.W.176 Shashi Kant Sharma, P.W.178 Rameshwar Prasad Chaudhary, P.W.179 Dhananjay Kumar Manik, P.W.180 Anwar Hussain, P.W.181 Tilla Nath Singh, P.W.182 K.K. Chaudhary, P.W.183 Saumitra Shankar Pal, P.W.184 Ram Pratap Chhotu Ram Sharma, P.W.185 Ramesh Agrawal, P.W.186 Hari Ram, P.W.187 Ramchandra, P.W.188 Hukum Singh, P.W.189 Khajan Singh, P.W.190 Kishan Lal Kumawat, P.W.191 Devashish Das Gupta, P.W.192 Ram Pujan Tiwary, P.W.193 Layak Singh, P.W.194 Om Prakash Sharma, P.W.195 K.Y. Guru Prasad, P.W.196 Ashish Prasad, P.W.197 Ajay Kumar Jha.

11. During trial on behalf of the prosecution side submitted following documentary evidence which exhibited as follows -

- 19 - R.C. C ase No. 45(A)/1996-Pat Sl. No. Details of Exhibit.

01. Exhibit. 1 to 1/1: – F.I.R of Dumka (Town) P.S. Case No. 22/99 dated 22.02.1996 and F.I.R of R.C. 45(A)/96 – Pat.

02. Exhibit. 2 to 2/12451 :- including 2/11138A to 11138/T Vouchers/invoices submitted by suppliers in R.D. Office, Dumka.

03. Exhibit. 3 to 3/1475 :- Bills Prepared in R.D. Office, Dumka.

04. Exhibit. 4 to 4/6 :- Invoice Guard Files for the period 92 – 93 to 93 – 94.

05. Exhibit. 5 to 5/1 :- Treasury Messenger Book of R.D. Office, Dumka.

06. Exhibit. 6 to 6/657 :- Draft Application Forms. ( Ext. 6/126 to 129 double Entry )

07. Exhibit. 7 to 7/1 :- Cash Book between 31.12.1990 to 31.12.1992 and 16.5.94 to to 26.06.1994.

08. Exhibit. 8 to 8/1 : – Bill Book Registers of R.D. Office, Dumka.

09. Exhibit. 9 to 9/1 : – Receipt Registers.

10. Exhibit. 10 to 10/1 : – Issue Registers between 221.01.1994 to 31.12.1994 and 18.01.1995 to 29.02.1996.

11. Exhibit. 11 to 11/1 : – C.N.C Registers for the period 93-94 and 94-95.

- 20 - R.C. C ase No. 45(A)/1996-Pat 12. Exhibit. 12 to 12/45 :– Current Account Opening Forms of Suppliers Firms ( 12/17 & 12/33 double entry )

13. Exhibit. 13 to 13/17 : – Bank Specimen Signatures Card

14. Exhibit. 14 to 14/7 : – Statement of Bank Account.

15. Exhibit. 15 to 15/41 : – Ledger sheet of Statement of account.

16. Exhibit. 16 to 16/466 : – Pay-in-slips ( 16/88 double entry ).

17. Exhibit. 17 to 17/2 : – Bank Drafts.

18. Exhibit. 18 to 18/591 : – Bank Drafts.

19. Exhibit. 19 to 19/114 : – Seizure memos.

20. Exhibit. 20 to 20/1078 : – Cheques (20/154 to 20/159 double )

21. Exhibit. 21 : – Letter of R.Sharma dt 28.11.94 written to Bank.

22. Exhibit. 22 to 22/1 :- – Pay-in-slip for out station bill and Transfer Credit Voucher.

23. Exhibit. 23 : – Pay-order dated 06.03.1992 of Oriental Bank of Commerce, Patna.

24. Exhibit. 24 to 24/90 : – Including Ext. 24/42 – 1 to 24/45 -1 24/19 & 24/21 Double )

25. Exhibit. 25 to 25/4 :- – Sanction Order.

26. Exhibit. 26 : – Rough application written by Dr. Manoj Kumar Srivastava.

- 21 - R.C. C ase No. 45(A)/1996-Pat 27. Exhibit. 27 to 27/2 : – Letter Pad of Vyapar Kutir and application written by Naresh Prasad.

28. Exhibit. 28 to 28/5 : – Draft Deposit Forms.

29. Exhibit. 29 to 29/2 : – Hand written application and slip of Dr. Manoj Kumar Srivastava.

30. Exhibit. 30 – Signature of Naresh Prasad on Statement recorded U/S- 164 of Cr.P.C.

31. Exhibit. 31 to 31/3 : – Certified copy of circular issued by Central Purchase Committee and Certified copy of Circular No. 3697 dated 25.03.1977 regarding Financial Powers.

32. Exhibit. 32 : - C.C of partnership deed of M/s. Ethicare, Patna.

33. Exhibit. 33 to 33/4 : – List of Bank Drafts.

34. Exhibit. 34 to 34/2 – Partnership Deed.

35. Exhibit. 35 to 35/20 – Specimen signature.

36. Exhibit. 36 to 36/2 : – Bank withdrawal Slips.

Exhibit. 36 to 36/2 :- C.C. of letter of Proprietor ship. (Double Entry of Exhibit number)

37. Exhibit. 37 to 37/1 : – Credit application forms.

38. Exhibit 38 to 38/3 : – Copy of Draft.

39. Exhibit. 39 to 39/2 : – Notes sheets.

40. Exhibit. 40 to 40/61 : – Letters send by DTO/ RTOs of different States.

41. Exhibit. 41 to 41/13 : – Fake Allotment Letters.

- 22 - R.C. C ase No. 45(A)/1996-Pat 42. Exhibit. 42 to 42/11 : – Signatures on Demand Requisition and allotment letters.

43. Exhibit. 43 to 43/2 : – G.E.Q.D Report DXC No.66/97 dated 13.05.1997, DXC No. 42/99 dated 30.11.1999 and DXC No. 42/99 dated 30.01.2001.

44. Exhibit. 44 : – RT.12 file relating to M/s. Ethicare, Patna.

45. Exhibit. 45 to 45/1 : - Bills of Hotel Yuvraj, Ranchi.

46. Exhibit. 46 to 46/3 : - Receipts relating to receive of documents of R.D. Office, Dumka.

47. Exhibit. 47 to 47/42 :- Specimen Signature and writing of accused persons.

12. After prosecution evidence the statement of accused persons U/s- 313 of Cr.P.C was recorded on 19.09.2016. Ajit Kumar Sinha accused’s statement recorded on 10.11.2016 and deny to the Proprietor of M/s. Abhishek Enterprises, Patna. during 1991-92 to 1995-96 he deny to submitted 50 forged vouchers in respect of one medicine supply in Regional Director Office, Dumka. He further stated that he received Rs. 24,96,585/- through bank draft a legal payment and deny to wrongful loss of above amount to Bihar Government Revenue. In conspiracy with officers and employee of Bihar Government. Accused claimed to be innocent.

Ajit Kumar Verma accused was Proprietor of M/s. Little Oak Pharmaceuticals, Kolkata during 1991- 92 to 1995-96. He accepted that he deposit 459 vouchers of medicines on date supply in Regional Director Office,

- 23 - R.C. C ase No. 45(A)/1996-Pat AHD Dumka and further accepted that he received Rs. 1,88,69,021/- legally by draft payment and deny to wrongfully loss by payment Bihar Government Revenue and claimed to be innocent.

Anil Kumar Sinha accused, who stated that he was partner in M/s. Shree Baba Chemicals Works during 1992-93 to 1995-96 and he deny to submit 57 false vouchers relating to medicines supply in Regional Director Office, Dumka and stated that his brother Tripurari Mohan Prasad knows about the submission of vouchers and claimed to be innocent.

Arun Kumar @ Arun Kumar Singh, deny as Proprietor of M/s. Vishavkarma Agency, Deoghar, during 1991-92 to 1995-96 and accepted that he submitted 442 forge vouchers in respect of one medicine supply in Regional Director Office, Dumka on the direction of Shesh Muni Ram and deny to receive payment of Rs. 2,22,85,730/- through bank draft and further accepted that on the promises of Government Job he did so. He signed on the cheque book and handed over to Shesh Muni Ram and claimed to be innocent.

Smt. Benu Jha accused, who was Proprietor of M/s. Laxmi Enterprises, Main Road, Godda during 1991- 92 to 1995-96, denied from current A/c. No. 40519 in S.B.I Godda. She further deny to submit 40 false vouchers in respect to supply medicines in Regional Office, Dumka and claimed to be innocent from above all alleged charges.

Bimal Kant Das accused, posted in Sahebganj as T.V.O. which is under Regional Director

- 24 - R.C. C ase No. 45(A)/1996-Pat Office, Dumka, He accepted that he certified vouchers after receiving supply of medicines. He deny that without supply of medicine he did not certify vouchers and facilitate to more than withdraw Rs. 5,71,000/- illegally by the suppliers. He accepted that he received medicine only from manufactured firm and claimed to be innocent.

Dinesh Kumar Sinha accused, deny to partner in M/s. Ceplac Pharmaceuticals, Ranchi with partner Sateyndra Kumar and he deny to submit 50 forge vouchers in Regional Director Office, Dumka in respect of supply of medicines. Further deny to receive Rs. 2,49,900/- through draft and claimed to be innocent.

Dineshwar Prasad Sharma accused stated that he was posted as Staff Veterinary Officers, in Regional Director Office, Dumka during August-1988 to 13.08.1994. Accused stated that he provide supply certificate after verification of supply medicine, fodder and instruments. Accused deny to provide false certificate to suppliers and also deny to participate in criminal conspiracy and wrongful loss to Bihar Government Revenue. Accused in defence claimed to be innocent.

Dayanand Prasad Kashayap accused, who was Proprietor of M/s. Baishnow Enterprises, Ranchi during 1991-92 to 1995-96 and deny to submit 459 forge vouchers in respect of feed supplement supply in Regional Director Office, Dumka and accepted that he received legally payment of Rs. 1,25,49,810/- through bank draft and deny to wrongful loss of Bihar Government and claimed to be innocent.

- 25 - R.C. C ase No. 45(A)/1996-Pat Fedri Kerketta accused, stated that he was posted as DAHO, Dumka during 01.07.1994 to 13.07.1995. He stated that he provide certificate after receiving supply by suppliers. He only attested the signature of T.V.O (Mobile). Accused deny to provide certificate without supply of the medicine, fodder, and articles. Accused deny to wrongful loss of Bihar Government Revenue and claimed to be innocent.

Gopi Nath Das accused, who was Proprietor of M/s. Radha Pharmacy, during 1991-92 to 1995 -96. He deny to deposit 634 forged vouchers in Regional Director Office, Dumka and further stated that without conspiracy received Rs. 1,39,91,415/- as legally payment and deny wrongful loss to government by illegal withdrawal of money and claimed to be innocent.

Harish Chandra Agrawal accused, who was Proprietor of M/s. Harish Chandra Agrawal Firm Dumka during 1991-92 to 1995-96. Further stated that he supply animal feed maize and duly passed one bill and received Rs. 2,55,000/- in cash and claimed to be innocent from the above alleged charges.

Harish Khanna accused, who was Partner of M/s. Asian Breeders (India) New Delhi Firm during 1992- 93 to 1995-96 and deny to submit 235 false vouchers relating to Instrument supply in Regional Director Office, Dumka and claimed to be innocent.

Hemendra Nath Verma accused, he denied to posted as DAHO, Dumka during 1991-92 to 1995-96 but stated that he was posted only between 04.07.1995 to 31.01.1996. He further stated that he only certified the

- 26 - R.C. C ase No. 45(A)/1996-Pat signature of T.V.O (Mobile) as counter-sign and deny to provide a false certificate without supply the medicine, fodder and instruments. Accused deny to conspiracy withdrawal of more than actual fund of Rs. 5,71,000/- illegally. Accused deny to misuse his post and wrongful loss to Bihar Government Revenue. In defence claimed to be innocent.

Krishna Kumar Prasad accused posted during 1991-92 to 1995-96 as T.V.O (M) Jasidih. Accused stated that he was posted from January-1995 to April -1996 only. Accused stated that he provide the supply certificate to suppliers after receiving medicine, fodder and instruments and deny to provide false certificate. Accused deny from criminal conspiracy and wrongful loss to Bihar Government Revenue. In defence claimed to be innocent.

Krishna Murari Sah accused, he posted T.V.O in District Animal Husbandry Office, Sahebganj during 1988 August to January-1991 and deny the posted 1991-92 to 1995-96. He further stated that he received medicine animal feed and instruments from suppliers and provide the certificate. He deny to provide false certificate to Regional Director Animal Husbandry Department, Dumka and deny to criminal conspiracy and fraudulently withdrawal of more than actual fund of Rs. 5,71,000/- illegally. Accused deny to wrongful loss of Bihar Government Revenue Rs. 34,91,54,844/- during 1991-92 to 1995-96 and claimed to be innocent in defence.

Lal Mohan Prasad accused who was Proprietor of two Firms Viz M/s. R.K. Agency, Patna and

- 27 - R.C. C ase No. 45(A)/1996-Pat M/s. Mukesh Enterprises, Patna, denied from above statement. And also denied to hold current A/c. No. 2945 and 2932 in S.B.I, Main Branch, Patna. He deny to submit 117 false vouchers in Regional Director Office, Dumka and fraudulently withdrawal of Rs. 34, 99, 320/- and Rs. 23,49,280/- as illegal payment and denied from all above alleged charges and in defence claimed to be innocent.

Smt. Madhu Mehta accused who was partner in M/s. Asian Breeders, New Delhi Firms in between 1992-93 to 1995 -96 denied from submission of 235 false vouchers and further stated that Partner Harish Kumar Khanna was looking after all business and in defence claimed as innocent from all above alleged charges.

Mohindra Singh Bedi accused who was Proprietor of M/s. Semax Cryogenics, New Delhi during 1991-92 to 1995-96, accepted that he supplied instruments in Regional Director Office, Dumka and submit 1127 vouchers and further accepted that he received Rs. 4,66,69,579/- legal payment and in defence claimed to be innocent.

Manoj Kumar Srivastava accused, who was posted in Animal Husbandry Department, Patna during 1991-92 to 1995-96. Accused denied to have relation with Proprietor of M/s. Vyapar Kutir Patna and stated that Naresh Prasad is Proprietor of M/s. Vyapar Kutir, Patna and deny to provide supply order to above Firm. Accused deny to submit 60 forged vouchers of above firm. Accused deny to provide the name of medicines to Proprietor Naresh Prasad. Accused deny to receive Rs. 29,86,600/- by bank draft illegally through

- 28 - R.C. C ase No. 45(A)/1996-Pat firm. Accused deny to receive Rs. 2,00,000/- by cheque No. 948891 on 22.12.1995 from Proprietor Naresh Prasad. Accused also deny to receive a draft of Rs. 12,500/- deposit in Manav Bharati India, International School , New Delhi in favour of his son Manas Raj. Accused deny to involve in criminal conspiracy and in defence claimed to be innocent.

Manoranjan Prasad Sinha accused accepted in statement U/s- 313 of Cr.P.C that he was posted as DAHO, Deoghar during 1991-92 to 1995-96. Further stated that he only counter signed the signature of T.V.O and deny to provide false certificate to suppliers without receiving medicine fodder and articles. Accused deny to involve in criminal conspiracy with other co- accused and in furtherance cooperate in illegal withdrawal of more than actual allotment of Rs. 5,71,000/- from Dumka Treasury and wrongful loss of Bihar Government Revenue. Accused in defence claimed to be innocent.

Nand Kishore Prasad accused posted as A.I.O in Regional Director Office, Dumka during 1991-92 to 1995-96. Accused stated that he provide certificate after receiving medicine, fodder and instrument from suppliers and deny to provide false certificate without receiving the supply materials. Accused further deny to involve in criminal conspiracy and fraudulently withdrawal money from Dumka Treasury in furtherance illegal loss of Bihar Government Revenue. Accused in defence claimed to be innocent.

Om Prakash Diwakar accused stated that he posted as Regional Director Animal Husbandry Dumka

- 29 - R.C. C ase No. 45(A)/1996-Pat and succeeded to Dr. Shesh Muni Ram who superannuated. Accused stated that Deoghar, Dumka, Godda, Sahebganj and Pakur, DAHO under the Regional Director Animal Husbandry Department, Dumka. Accused deny that animal Pig firm and Poultry firm are not present physically. Accused stated that he was entitled to purchase medicine, feed and supply to Santhal Pargana Region. He deny that only Rs. 5,71,000/- was allotted during 1991-92 to 1995-96. Accused stated that he was entitled to purchase more than Rs. 50,000/- Accused stated that he sent the vouchers after preparation of bill and a slip with signature for draft in treasury. He deny to prepared bill without inquiry and without supply of medicine, fodder and instruments. Accused stated that he ordered only manufactured Firm to supply. Accused deny from criminal conspiracy with other co-accused and illegally withdrawal from Dumka Treasury. Accused fully deny wrongful loss of Bihar Government Revenue. Accused in defence claimed to be innocent.

Pankaj Mohan Bhui accused during statement U/s- 313 of Cr.P.C accepted that he was posted as Accountant in Regional Director Office, Dumka in 1991-92 to 1995-96. He deny to inquire the submitted vouchers of suppliers. He deny to know that Regional Director Animal Husbandry Dumka have financial power only to pass Rs. 15,000/- in a day and he deny to prepare a bill in parts as Accountant and misuse his post to pass bill without supply. Accused further deny that during 1991-92 to 1995-96 Rs. 1,85,36,400/- was only valid allotted to whole Santhal Pargana Region. He further deny that illegally passed forged bill amount Rs. 34,91,54,844/- in illegal way and withdrawn wrongful

- 30 - R.C. C ase No. 45(A)/1996-Pat from Dumka Treasury in furtherance loss to Bihar Government Revenue. Accused in defence claimed to be innocent.

Pitamber Jha accused deny to posted as T.V.O (M) Deoghar during 1991-92 to 1995-96. Accused stated that he was posted since January-1995 to 2002 at the above post and presently suspended employee. Accused stated that he provide the attestation of vouchers after supply receiving and deny to provide supply certificate without receiving medicine, fodder and instruments. Accused deny involvement in criminal conspiracy with other co-accused and wrongful loss to Bihar Government Revenue. Accused in his defence claimed to be innocent.

Prakash Kumar Lal accused, who was Proprietor of M/s. Medicines House, Bhagalpur during 1991-92 to 1995-96. He accepted that he submitted 34 valid vouchers in Regional Director Office, Dumka and after supply of medicine he received Rs. 5,00,010/- legally through bank draft and in defence claimed to be innocent.

Radha Mohan Mandal accused posted in Animal Husbandry Department, Godda, during 1991-92 to 1995-96. He certified the vouchers that suppliers supply animal medicine / feed / fodder and deny that he provide false supply certificate to suppliers on which illegally money was withdrawn. Accused further denied to wrongful loss Rs. 34,91,54,844/- to Bihar Government Revenue during 1991-92 to 1995-96 and in defence claimed to be innocent.

- 31 - R.C. C ase No. 45(A)/1996-Pat Raghu Nandan Prasad accused posted as Assistant Director (Poultry) since 1988 to 1997. Accused stated that he provide certificate to suppliers after receiving medicine/fodder/instruments and deny to provide a forge certificate without supply. Accused deny to involve in criminal conspiracy with other co-accused. Accused also deny to illegally withdrawal more than allotted fund of Rs. 5,71,000/- in furtherance of criminal conspiracy and wrongful loss to Bihar Government Revenue. Accused in defence claimed to be innocent.

Rakesh Kumar Agrawal accused, who was Proprietor of M/s. Rakesh Kumar Agrawal Firm, Dumka during 1991-92 to 1995-96. He accepted that he did not submit 10 forge vouchers relating to supply of medicine/instruments in the Office of Regional Director, Dumka. Further accepted that he received Rs. 1,19,810/- in cash after passing two legal way and deny in involment of criminal conspiracy with other co-accused in furtherance withdrawals of Rs. 34,91,54,844/- illegally and caused loss to the State Government, Bihar. In defence claim to be innocent.

Ram Awatar Sharma accused, deny to Proprietor of M/s. Tirupati Agency, Patna during 1991-92 to 1995 -96 and submitted that his uncle Rajendra Sharma @ Sudharshan Sharma @ R. Sharma conducted above firms affairs and he know nothing about above firms. He never received any draft and never supply any medicine in the office of Regional Director, Dumka. Accused deny to involve in criminal conspiracy with other accused and illegally committed loss of Bihar Government Revenue by withdrawal of illegal money

- 32 - R.C. C ase No. 45(A)/1996-Pat from Dumka Treasury. Accused in defence claimed to be innocent.

Ravi Kumar Sinha @ Ravi Nandan Kumar Sinha accused was Proprietor of M/s. A. Traders, Patna during 1991-92 to 1995-96. He accepted that he submitted 200 vouchers in office of Regional Director, Dumka and accepted that he received only Rs.60,00000/- (Sixty Lakhs) legal payment from Dumka Treasury through bank draft and deny to receive Rs. 99,14,140/- through bank draft by illegal means. Accused also deny to involve criminal conspiracy with other co-accused and committed illegally loss to State Government, Bihar by illegally withdrawals of above payments from Dumka Treasury. Accused in defence claimed to be innocent.

Rakesh Gandhi @ Suni Gandhi accused, which stated that he was Proprietor of M/s. Magadh Distributor, Rajendra Nagar Patna during 1991-92 to 1995-96 and he denied that he submitted forge vouchers without supply instruments in office of Regional Director, Dumka and accepted that he received Rs. 4,97,500/- through bank draft as legal payment. Accused deny to involve in criminal conspiracy with other co-accused and furtherance committed illegally loss to State Government, Bihar Revenue. Accused in defence claimed to be innocent.

Rajan Mehta accused, who was manager of M/s. Ashian Breeders (India ) New Delhi Firm during 1991- 92 to 1995-96. The Firm registered in the name of his wife Madhu Mehta and brother-in-law Harish Khanna. Accused working as Manager and conducted firm account No. 1536 in Punjab and Sindh Bank, New Delhi and A/c.

- 33 - R.C. C ase No. 45(A)/1996-Pat No. 3188 in Canara Bank, Rajauri Garden New Delhi. Accused deny to submit forged vouchers and accepted that he received Bank draft amount Rs. 69,80,816/- as legal payment. Accused deny to involve in criminal conspiracy with other co-accused in furtherance to commit illegal loss for Bihar State Government Revenue. Accused in defence pleaded as innocent.

Sardendu Kumar Das accused, he was L.D.C in Dumka Treasury during 1991-92 to 1995-96. He further stated that accountant of treasury received the bill which was submitted by Animal Husbandry Department and he deny that 1472 bills submitted by Regional Director Office, Animal Husbandry, Dumka. Accused denied to commit mistake in scrutinizing the submitted bill in furtherance of criminal conspiracy with other co-accused. Accused denied to violate the rules of Bihar Treasury and Bihar Finance Rules. He denied to pass bill illegally and committed loss in furtherance of common criminal conspiracy up to Rs. 34,91,54,844/- to the State Government Bihar in illegal way. Accused taken plea in defence to be innocent.

Sanjay Shankar accused, who was Proprietor of M/s. Kautilya Pharma Distributor, Bhalgalpur during 1991-92 to 1995-96. He deny to submit 14 false / forge vouchers in the Office of Regional Director, Dumka and further stated that he never involved in criminal conspiracy with other co-accused and received illegally Rs. 2,02,365/- from Dumka Treasury and pleaded in defence as innocent.

Sanjay Kumar Agrawal accused, who was Proprietor of M/s. Sanjay Kumar, Dumka and M/s. Tridev

- 34 - R.C. C ase No. 45(A)/1996-Pat Enterprises, Patna during 1991-92 to 1995 -96. He stated that he was working under the direction of Regional Director, Dumka Shesh Muni Ram. In the compliance of Regional Director, Dumka he submitted 1026 forged vouchers to Shesh Muni Ram in exchange he received Rs. 2,000/- per month as servant. Accused deny to received any draft from bank and withdraw money through cheque book. Accused pleaded innocent in defence.

Shashi Kumar Sinha accused, he was posted in District Animal Husbandry Office, Godda as T.V.O during 1991-92 to 1995-96. He deny to sign vouchers without supply. He further deny to participate in criminal conspiracy with other co-accused persons and committed wrongful loss of Rs. 34,91,54,844/- to Bihar Government Revenue and in defence claimed to be innocent.

Smt. Sarswati Chandra accused who was Proprietor of M/s. S.R. Enterprises, Patna from 1991-92 to 1995 -96 denied to hold current A/c. No. 2855 in S.B.I, Main Branch, Patna and also denied to submit 1130 false vouchers to supply medicines in Regional Director, AHD Office, Dumka and further denied to participate in criminal conspracy with other co-accused, her husband Mahendra Prasad was responsible for illegal withdrawal of Rs. 4,70,31,511/- from Dumka Treasury and committed loss to Bihar Government Revcnue. In defence take plea of innocent.

Sunil Kumar Sinha accused, who stated that he was partner with brothers in M/s. Shree Baba Chemical Works, Patna during 1992-93 to 1995-96 and he clearly stated that his elder brother Tripurari Mohan

- 35 - R.C. C ase No. 45(A)/1996-Pat Prasad performed all liabilities and deny to submit 57 false vouchers relating to supply of animal medicines in Regional Director Office, Dumka and he accepted current A/c. No. 2048 in the S.B.I, Main Branch Patna and deny from current A/c No. 7093. Accused deny to take part in criminal conspiracy with other co-accused and withdrew illegal payments from Dumka treasury and committed illegal loss to Bihar Government Revenue. In his defence taken plea of innocent.

Sushil Kumar accused stated that he was Proprietor of M/s. Samarpan Veterinary Enterprises, Patna during 1991-92 to 1995-96 on paper only. All business management conducted by his elder brother Tripurari Mohan Prasad. So he do not know that any supply order received or not from Regional Director Office AHD, Dumka. Accused denied in criminal conspiracy with other co-accused in which 10 bills pass and Rs. 26,97,906/- payment received illegally. In defence deny from current A/c. No. 2/170 in S.B.I, Main Branch, Patna in the name of Firm. In defence taken general plea of innocent.

Tripurari Mohan Prasad accused was Proprietor of M/s. Bihar Surgico Medico Agency, Patna during 1991-92 to 1995-96. He stated that he opened current A/c. No. 3/457 in S.B.I, Main Branch, Patna. Further stated that he submitted 183 vouchers in Regional Director Office, Dumka and received Rs. 34,75,589/- legally payment through bank draft and denied to participate in criminal conspiracy with other co- accused in furtherance misappropriate and illegally withdrawn of Rs. 34,91,54,844/- from Dumka Treasury

- 36 - R.C. C ase No. 45(A)/1996-Pat and loss to Bihar Government Treasury up to withdrawal money and claimed to be innocent.

Vinod Kumar Jha accused stated that his wife Smt. Benu Jha was Proprietor of M/s. Laxmi Enterprises, Main Road, Godda. Accused deny to have acknowledge that current account of firm was 40519 in S.B.I, , Main Branch, Godda. Accused deny to participate in criminal conspiracy with other co-accused and submitted 44 forged vouchers in furtherance of conspiracy. All responsibility put up on younger brother Sushil Kumar Jha, who conduct and managed all affairs of firm, who received bank draft and deposited in the account of firm if any. In defence claimed to be innocent.

13. During trial following witnesses produced in the court on behalf of the defence :- D.W.1 Prashant Kumar Srivastava, D.W.2 Sanjay Shankar, in which Sanjay Shankar also accused who facing the trial and Proprietor of Kautilya Pharma Distributors, Patel Babu Road, Bhagalpur by which distribute the drugs.

14. During trial on behalf of defence following documents were produced in the court.

Exhibit. A :- Certified Copy of Judgment in R.C. 57 A /1996.

Exhibit. A/1 :- Certified copy of judgment in R.C. 31 A /1996.

Exhibit. A/2 :- Certified copy of Judgment in R.C. 03 A /2001.

Exhibit. A/3 :- Certified copy of Judgment in R.C 24 A /1996.

- 37 - R.C. C ase No. 45(A)/1996-Pat Exhibit. B :- Certified copy of Exhibit G/3 in R.C No. 31 A / 1996.

Exhibit. B/1 :- Certified copy of Exhibit. G/9 in R.C 31 A/1996.

Exhibit. B/2 :- Certified copy of Exhibit. G/7 in R.C. 3 A/01.

Exhibit. C :- Drug License

Exhibit. C/1 :- Distributorship,

Exhibit. C/2 :- Security Slip.

Exhibit. C/3 :- Supply Order.

Exhibit. C/4 to C/9 :- Two purchase advise dated 05.07.1990 and four purchase advise dated 02.05.1990.

Exhibit. C/10 :- Letter dated 21.03.1990.

Exhibit. C/11 :- Price list.

Exhibit. C/12 and C/13 :- Two purchase advise slip.

Exhibit. D to D/3 :- Certified copy of deposition of witnesses No.1, 3, 8 and 9 of R.C. 03 A/01.

Exhibit. E & E/1 :- Certified copy of Partnership Deed and deposition of P.W. 149 in R.C. 64/1996.

15. Now question before the court is that whether prosecution side successfully proved alleged charges all

- 38 - R.C. C ase No. 45(A)/1996-Pat against accused persons beyond reasonable doubt or not?

FINDINGS

16. During trial on behalf of prosecution 197 witnesses have been examined and cross-examined in the court, who are as follows along with their gist of evidences :-

PW Name of PW Gist of evidence No. 1 Rajeev Arun Ekka He functioned as Asstt. DM/Collector, Dumka in 1996.

On the instruction of Sri Anjani Kumar Singh, he conducted enquiry into withdrawals from Dumka Treasury and on the basis of his findings he lodged FIR with Town PS, Dumka marked Ext-1. 2 Mahadeo Prasad He functioned as Office Assistant Das cum Comparing Clerk in the office of RD, AHD, Dumka from March 1986 to January- 2000.

He proved vouchers of M/s Anand Kumar marked Ext-2 to 2/1699 and the corresponding contingency bills marked Ext. 3 to 3/60,

He identified signatures of Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, Nand Kishore Prasad, SAHO, Radha

- 39 - R.C. C ase No. 45(A)/1996-Pat Mohan Mandal, SAHO, Krishna Prasad, TVO (Mobile), Bimal Kant Das, TVO (Mobile), Yugal Kishore Singh, DAHO, Rameshwar Chaudhary, Hd. Clerk, Sardendu Kumar, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer, Anand Kumar on these documents.

These bills are paid by SBI, Dumka Branch to the firm M/s Anand Kumar, Jamtara He proved vouchers of M/s Vishwakarma Agency marked Ext- 2/1700 to 2/2141 and the corresponding contingency bills marked Ext. 3/61 to 3/121,

He identified signatures of BK Das, TVO, Ajeet Kumar Sinha, TVO (Mobile), Md. Vasimuddin, DAHO, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Md. Sayeed, SVO, Krishna Prasad, TVO (Mobile), Yugal Kishore Singh, DAHO, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

- 40 - R.C. C ase No. 45(A)/1996-Pat He proved vouchers of M/s SR Enterprises marked Ext-2/2142 to 2/3271 and the corresponding contingency bills marked Ext. 3/122 to 3/322,

He identified signatures of Bimal Kant Das, TVO (Mobile), Bajrang Deo Narayan Sinha, TVO (Mobile), Ajeet Kumar Sinha, TVO (Mobile), Pitambar Jha, TVO (Mobile), Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Md. Sayeed, SVO, Krishna Kumar Prasad, TVO (Mobile), Ragunandan Prasad, ADP, Sardendu Kumar, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

He proved vouchers of M/s Bhagat and Company marked Ext-2/3272 to 2/4085 and the corresponding contingency bills marked Ext. 3/323 to 3/424,

He identified signatures of Dineshwar Prasad Sharma, SVO, Bimal Kant Das, TVO (Mobile), Ajeet Kumar Sinha, TVO (Mobile),

- 41 - R.C. C ase No. 45(A)/1996-Pat Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Md. Sayeed, SVO, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

He proved vouchers of M/s Semen Cryogenics marked Ext-2/4086 to 2/5213 and the corresponding contingency bills marked Ext. 3/425 to 3/563. He identified signatures of Ragunandan Prasad, ADP, Bimal Kant Das, TVO (Mobile), Ajeet Kumar Sinha, TVO (Mobile), Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Md. Sayeed, SVO, Shashi Kumar Sinha, TVO (Mobile), Bajrang Deo Narayan Sinha, TVO (Mobile), Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

- 42 - R.C. C ase No. 45(A)/1996-Pat He proved vouchers of M/s Sanjay Kumar marked Ext-2/5214 to 2/6240 and the corresponding contingency bills marked Ext. 3/564 to 3/843,

He identified signatures of Dineshwar Prasad Sharma, SVO, Krishna Murari Sah, TVO, Bangali Mishra, Hd. Clerk, Krishna Prasad, TVO (Mobile), Bimal Kant Das, TVO (Mobile), Ragunandan Prasad, ADP, Radha Mohan Mandal, SAHO, Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Md. Sayeed, SVO, Shashi Kumar Sinha, TVO (Mobile), Bajrang Deo Narayan Sinha, TVO (Mobile), on these documents. He proved vouchers of M/s Nihar Enterprises marked Ext-2/6241 to 2/6706 and the corresponding contingency bills marked Ext. 3/844 to 3/977,

He identified signatures of Md. Vasimuddin, DAHO, Bimal Kant Das, TVO (Mobile), Ragunandan Prasad, ADP, Radha Mohan Mandal, SAHO, Rameshwar Prasad Chaudhary, Hd. Clerk,

- 43 - R.C. C ase No. 45(A)/1996-Pat Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Md. Sayeed, SVO, Shashi Kumar Sinha, TVO (Mobile), Bajrang Deo Narayan Sinha, TVO (Mobile), on these documents.

He proved vouchers of M/s Trideo Enterprises marked Ext.2/6707 to 2/7028 and the corresponding contingency bills marked Ext. 3/978 to 3/1050,

He identified signatures of Bimal Kant Das, TVO (Mobile), Krishna Kumar Prasad, TVO (Mobile), Ragunandan Prasad, ADP, Ajeet Kumar Sinha, TVO (Mobile), Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, Bajrang Deo Narayan Sinha, TVO (Mobile), Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

He proved vouchers of M/s A. Traders marked Ext-2/7029 to 2/7228 and the corresponding contingency bills marked Ext- 3/1051 to 3/1081,

- 44 - R.C. C ase No. 45(A)/1996-Pat

He identified signatures of Md. Sayeed, SVO, Bimal Kant Das, TVO (Mobile), Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

He proved vouchers of M/s Little Oak Pharmaceuticals marked Ext- 2/7229 to 2/7687 and the corresponding contingency bills marked Ext-3/1082 to 3/1145,

He identified signatures of Dineshwar Prasad Sharma, SVO, Md. Sayeed, SVO, Radha Mohan Mandal, SAHO, Bangali Mishra, Asstt., Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

- 45 - R.C. C ase No. 45(A)/1996-Pat He proved vouchers of M/s Baishnav Enterprises marked Ext- 2/7688 to 2/8146 and the corresponding contingency bills marked Ext- Ext-3/1146 to 3/1170,

He identified signatures of Dineshwar Prasad Sharma, SVO, Md. Sayeed, SVO, Bimal Kant Das, TVO (Mobile), Bajrang Deo Narayan Sinha, TVO (Mobile), Shashi Kumar Sinha, TVO (M), Bangali Mishra, Asstt., Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhatu Prasad, Treasury Officer on these documents.

He proved vouchers of M/s Radha Pharmacy marked Ext-2/8147 to 2/8780 and the corresponding contingency bills marked Ext- 3/1171 to 3/1246,

He identified signatures of Gopinath Das, Prop. Radha Pharmacy, Dineshwar Prasad Sharma, SVO, Krishna Kumar

- 46 - R.C. C ase No. 45(A)/1996-Pat Prasad, TVO (M), Md. Sayeed, SVO, Nand Kishore Prasad, AIO, Krishna Murari Sah, TVO(M), Raghnandan Prasad, ADP, Bimal Kant Das, TVO (Mobile), Radha Mohan Mandal, SAHO, Bajrang Deo Narayan Sinha, TVO (Mobile), Shashi Kumar Sinha, TVO (M), Bangali Mishra, Asstt., Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, Chhattu Prasad, Treasury Officer. on these documents. He proved vouchers of M/s Asian Breeders marked Ext-2/8781 to 2/9015 and the corresponding contingency bills, marked Ext- 3/1247 to 3/1265

He identified signatures Ajeet Kumar Sinha, TVO(M), Md. Sayeed, SVO, Bimal Kant Das, TVO (Mobile), Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, OP Diwakar, RD, Md. Wasimuddin, DAHO,

- 47 - R.C. C ase No. 45(A)/1996-Pat Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer. He proved vouchers of M/s Shyam Enterprises marked Ext-2/8781 to 2/8915 and the corresponding contingency bills, marked Ext- 3/1247 to 3/1265.

He identified signatures of Raghunandan Prasad, ADP, Md. Sayeed, SVO, Bimal Kant Das, TVO (Mobile), Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sheshmuni Ram, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents. He proved vouchers of M/s Mukesh Enterprises marked Ext- 2/9059 to 2/9105 and the corresponding contingency bills, marked Ext-3/1279 to 3/1283.

He identified signatures of Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, OP Diwakar, RD, Sardendu Kumar Das, Treasury

- 48 - R.C. C ase No. 45(A)/1996-Pat Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents. He proved vouchers of M/s Bihar Surgico Medico Agency marked Ext-2/9106 to 2/9288 and the corresponding contingency bills, marked Ext- Ext-3/1284 to 3/1293.

He identified signatures of Bajrang Deo Narayan Sinha, TVO(M), Bimal Kant Das, TVO(M) Dineshwar Prasad Sharma, SVO, Md. Sayeed, SVO, Bangali Mishra, Hd. Clerk, Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, on these documents. He proved vouchers of M/s Tirupati Agency marked Ext- 2/9289 to 2/9622 and the corresponding contingency bills, marked Ext-3/1294 to 3/1316.

He identified signatures of Krishna Kumar Prasad, TVO(M),

- 49 - R.C. C ase No. 45(A)/1996-Pat Dineshwar Prasad Sharma, SVO, Shashi Kumar Sinha, TVO(M), Md. Sayeed, SVO, Bangali Mishra, Hd. Clerk, Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Brij Kishore, Treasury Officer, Chhattu Prasad, Treasury Officer, on these documents. He proved vouchers of M/s Rajendra Prasad Sharma marked Ext-2/9623 to 2/10477 and the corresponding contingency bills, marked Ext-3/1317 to 3/1345 .

He identified signatures of Rajendra Prasad Sharma, Krishna Kumar Prasad, TVO(M), Bimal Kant Das, TVO(M), Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents. He proved vouchers of M/s Shiv Kumar Patwari marked Ext- 2/10478 to 2/10873 and the

- 50 - R.C. C ase No. 45(A)/1996-Pat corresponding contingency bills, marked Ext-3/1346 to 3/1376

He identified signatures of Shiv Kumar Patwari, Bal Mukund Jha, Fodder Observer, Nand Kishore Prasad, AIO, Dineshwar Prasad Sharma, SVO, Md. Sayeed, SVO, Krishna Kumar Prasad, TVO(M), Sadyanand Singh, Live Stock Inspector, Rameshwar Prasad Chaudhary, Hd. Clerk, Bangali Mishra, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, OP Diwakar, RD, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, Chhattu Prasad, Treasury Officer, on these documents. He proved vouchers of M/s Universal Transport marked Ext- 2/10874 to 2/11138, 2/1138A to 211138/T and the corresponding contingency bills, marked Ext- 3/1377 to 3/1385

He identified signatures of Ashok Kumar, Bimal Kant Das, TVO(M) Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, OP Diwakar, RD, Sardendu Kumar Das

- 51 - R.C. C ase No. 45(A)/1996-Pat Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents. He proved vouchers of M/s Abhishek Enterprises marked Ext- 2/11139 to 2/11188 and CNC bills marked Ext-3/1386 to 3/1390,

He identified signatures of Raghunandan Prasad, ADP, Rameshwar Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents. He proved vouchers of M/s Nishikant Singh marked Ext- 2/11189 to 2/11248 and corresponding CNC bills marked Ext-3/1386 to 3/1390,

He identified signatures of Dineshwar Prasad Sharma, SVO, Bangali Mishra, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra,

- 52 - R.C. C ase No. 45(A)/1996-Pat Treasury Officer, on these documents.

He proved vouchers of M/s Durga Medical Hall marked Ext-2/11189 to 2/11248 and corresponding CNC bills marked Ext-3/1386 to 3/1390, .

He identified signatures of Om Sharma, Proprietor of the supplier firm, Dineshwar Prasad Sharma, SVO, Md. Sayeed, SVO, Bangali Mishra, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, on these documents.

He proved vouchers of M/s Samarpan Veterinary Enterprises marked Ext-2/11189 to 2/11248 and corresponding CNC bills marked Ext-3/1386 to 3/1390,

He identified signatures of Dr. Bajrang Dev Narayan Sinha, TVO(M), Dr. Shashi Kumar Sinha, TVO(M), Dr. Bimal Kant Das, TVO(M), Dineshwar Prasad Sharma, SVO, Bangali Mishra, Hd.

- 53 - R.C. C ase No. 45(A)/1996-Pat Clerk, Rameshwar Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Damodar Mishra, Treasury Assistant, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s RK Agency marked Ext-2/11364 to 2/11433 and corresponding CNC bills marked Ext-3/1407 to 3/1413,

He identified signatures of Dr. Satya Narayan Singh, BAHO, Rameshwar Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, OP Diwakar, RD, Sardendu Kumar Das Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Raman Surgico Medico Agency marked Ext-2/11434 to 2/11502 and corresponding CNC bills marked Ext-3/1414 to 3/1415,

- 54 - R.C. C ase No. 45(A)/1996-Pat

He identified signatures of Md. Sayeed, SVO, Bangali Mishra, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Damodar Mishra, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, on these documents.

He proved vouchers of M/s OP Gupta marked Ext-2/11503 to 2/11638 and corresponding CNC bills marked Ext-3/1416 to 3/1419, .

He identified signatures of Md. Sayeed, SVO, Rameshwar Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Gauri Distributor marked Ext-2/11639 to 2/11687 and corresponding CNC bills marked Ext-3/1420 to 3/1421,

- 55 - R.C. C ase No. 45(A)/1996-Pat

He identified signatures of Shashi Kumar Sinha, TVO(M), Rameshwar Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Sandeep Roadlines marked Ext- 2/11688 to 2/11733 and corresponding CNC bills marked Ext-3/1422 to 3/1425,

He identified signatures of Umesh Kumar, Vimal Kant Das, TVO(M), Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Shakti Pharma Distributor marked Ext- 2/11734 to 2/11763 and corresponding CNC bills marked Ext-3/1426 to 3/1432,

- 56 - R.C. C ase No. 45(A)/1996-Pat

He identified signatures of Md. Sayeed, SVO, Raghunandan Prasad, ADP, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Manisha Enterprises marked Ext- 2/11734 to 2/11763 and corresponding CNC bills marked Ext-3/1426 to 3/1432,

He identified signatures of Chandra Shekhar Dubey, Md. Sayeed, SVO, Krishna Kumar Prasad, TVO (M), Bajrang Dev Narayan Sinha, TVO(M), Shashi Kumar Sinha, TVO(M), Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

- 57 - R.C. C ase No. 45(A)/1996-Pat He proved vouchers of M/s Hindustan Live Stock Agency marked Ext-2/11936 to 2/12030 and corresponding CNC bills marked Ext-3/1441 to 3/1443,

He identified signatures of Md. Sayeed, SVO, Dineshwar Prasad Sharma, SVO, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Bangali Mishra, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, on these documents.

He proved vouchers of M/s Angill Medichem India Pvt. Ltd. marked Ext-2/12031 to 2/12119 and corresponding CNC bills marked Ext-3/1444 to 3/1446,

He identified signatures of Md. Sayeed, SVO, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

- 58 - R.C. C ase No. 45(A)/1996-Pat He proved vouchers of M/s Laxmi Enterprises marked Ext-2/12031 to 2/12119 and corresponding CNC bills marked Ext-3/1444 to 3/1446,

He identified signatures of Nand Kishore Prasad, AIO Pankaj Mohan Bhui, Accountant, OP Diwakar, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Sri Baba Chemical Works marked Ext-2/12160 to 2/12216 and corresponding CNC bills marked Ext-3/1451 to 3/1455,

He identified signatures of Dineshwar Prasad Sharma, SVO, Bajrang Deo Narayan Sinha, TVO(M), Vimal Kant Das, TVO(M), Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Bangali Mishra, Hd. Clerk, Rameshwar Prasad Chaudhary, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Damodar Mishra,

- 59 - R.C. C ase No. 45(A)/1996-Pat Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, on these documents.

He proved vouchers of M/s Vyapar Kutir marked Ext-2/12217 to 2/12276 and corresponding CNC bills marked Ext-3/1456 to 3/1461, .

He identified signatures of Pitambar Jha, TVO(M), Nand Kishore Prasad, AIO, Pankaj Mohan Bhui, Accountant, OP Diwakar, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Raja Ram, M/s Harish Chandra Aggrawal, M/s Anil Hardware, M/s Kautilya Pharma Distributor, M/s Rajesh Kumar Aggrawal, marked Ext-2/12277 to 2/12335 and corresponding CNC bills marked Ext-3/1462 to 3/1467, .

He identified signatures of Raja

- 60 - R.C. C ase No. 45(A)/1996-Pat Ram, Harish Chandra Aggrawal, Anil Kumar, Shailesh Kumar and Rakesh Kumar Aggrawal, Proprietors of above firms, Dineshwar Prasad Sharma, SVO, Pankaj Mohan Bhui, Accountant, Shesh Muni Ram, RD, Bangali Mishra, Hd. Clerk, Damodar Mishra, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Mahanand Mehra, Treasury Officer, on these documents.

He proved vouchers of M/s MK Enterprises, M/s Magadh Distributor, M/s Anil Hardware, M/s Ethifcare, marked Ext- 2/12336 to 2/12365 and corresponding CNC bills marked Ext-3/1468 to 3/1470,

He identified signatures of Md. Sayeed, SVO, Shesh Muni Ram, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Ceplac

- 61 - R.C. C ase No. 45(A)/1996-Pat Pharmaceuticals, marked Ext- 2/12366 to 2/12415 and corresponding CNC bills marked Ext-3/1471 to 3/1472,

He identified signatures of Vimal Kant Das, TVO(M), Shesh Muni Ram, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

He proved vouchers of M/s Medicine House, marked Ext- 2/12416 to 2/12449 and corresponding CNC bills marked Ext-3/1473,

He identified signatures of Shashi Kumar Sinha, TVO(M), Shesh Muni Ram, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

- 62 - R.C. C ase No. 45(A)/1996-Pat He proved vouchers of M/s Bihar Gases Ltd., marked Ext- Ext- 2/12450 to 2/12451 and corresponding CNC bills marked Ext-3/1474 to 3/1475, .

He identified signatures of Shesh Muni Ram, RD, OP Diwakar, RD, Rameshwar Prasad Chaudhary, Hd. Clerk, Pankaj Mohan Bhui, Accountant, Sardendu Kumar Das, Treasury Assistant, Kalika Prasad Sinha, Treasury Accountant, Chhattu Prasad, Treasury Officer, on these documents.

There is no certificate regarding receipt of material on the bill. He proved the guard files containing office copies of invoices of suppliers for 1992-93 marked Ext-4 to 4/4. He proved the guard files containing office copies of invoices of suppliers for 1993-94 marked Ext-4/5 to 4/6. He proved the Treasury Messenger Book for the period 1.4.92 to 1.9.93 and 29.5.94 to 21.6.94 marked Ext-5 to 5/1. He identified the handwritings/ signatures of Shesh Muni Ram

- 63 - R.C. C ase No. 45(A)/1996-Pat and Rameshwar Prasad Chaudhary thereon. Bills were sent to treasury for payment after entering the same in the Treasury Messenger Book. He proved the Draft issuing forms marked Ext-6 to 6/124. He identified the handwritings/ signatures of Shesh Muni Ram, OP Diwakar and Rameshwar Prasad Chaudhary thereon. Drafts were collected by Sri Rameshwar Prasad Chaudhary from the bank after the bills of suppliers were passed for payment by treasury. He proved the cash book of RD, AHD, Dumka for the period from 31.12.90 to 31.12.92 marked Ext- 7 and identified handwriting/signature of Bangali Mishra, Raghunandan Prasad, Rameshwar Prasad Chaudhary, Shesh Muni Ram thereon. Transactions of this period were entered in this cash book. He proved the cash book of RD, AHD, Dumka for the period from 16.5.94 to 25.6.94 marked Ext- 7/1 and identified handwriting/signature of Rameshwar Prasad Chaudhary and Shesh Muni Ram thereon. Transactions of this period were

- 64 - R.C. C ase No. 45(A)/1996-Pat entered in this cash book. He proved the Bill Register of RD, AHD, Dumka for the period from 28.8.91 to 30.3.92 and 6.5.93 to 23.8.93 marked Ext-8 to 8/1 and identified handwriting/signature of Pankaj Mohan Bhui, Rameshwar Prasad Chaudhary and Shesh Muni Ram thereon. Transactions of this period were entered in this cash book. Mode of payment is mentioned. Also, the party’s signature to the effect of receiving cash payment appears thereon. He proved the Receipt Register of RD, AHD, Dumka for the period from 7.12.93 to 20.7.94 and 14.2.95 to 29.2.96 marked Ext-9 to 9/1 and identified handwriting/signature of Ruben Murmu, Typist, Parshuram Verma, AD. Letters received during this period were entered in this register. He proved the Issue Registers of RD, AHD, Dumka for the period from 21.1.94 to 31.12.94 and 18.1.95 to 29.2.96 marked Ext-10 to 10/1 and identified handwriting/signature of Ruben Murmu, Typist, Parshuram Verma, AD and Pankaj Mohan Bhui

- 65 - R.C. C ase No. 45(A)/1996-Pat thereon. Letters issued during this period were entered in this register. He proved the CNC Registers of RD, AHD, Dumka for the period 1993-94-95 marked Ext-11 to 11/1 and identified handwriting/signature of Shesh Muni Ram, Rameshwar Chaudhary and Pankaj Mohan Bhui thereon. CNC bills and vouchers of this period were entered in this register. 3 Narayan Prasad He worked as Manager in UCO Lal Bank, Deoghar from Oct’88 to Dec’92. He proved the documents like A/c opening form of Current A/c No. 1619/92-93 of M/s Vaishnav Enterprises, statement of this account, marked Ext-12, Ext-13, Ext-14. He identified the signature of the account holder / proprietor DP Kashyap. 4 N. Tirkey He worked as Dy. Manager in SBI, Godda Branch from March’95 to Dec’99. He proved the documents like certified copy of A/c opening form of A/c No. 40519 of M/s Laxmi Enterprises, certified copy of its ledger sheet, pay in slips of this account and drafts favouring this firm, marked Ext-12/1, Ext- 15, Ext-16 to 16/3, Ext-16 to 16/2,

- 66 - R.C. C ase No. 45(A)/1996-Pat Ext-17 to 17/2. He identified signature of Benu Jha. 5 Manas Kumar He worked in SBI, Dumka from Chatterjee 1978. He narrated the procedure regarding govt. Payments. He proved the bank drafts favouring M/s Trideo Enterprises marked Ext-18 to 18/33. He proved the bank drafts favouring M/s Little Oak Pharmaceuticals marked Ext- 18/34 to 18/54. He proved the bank drafts favouring M/s SR Enterprises marked Ext-18/55 to 18/121.

6 Gulab Jha He worked as Chief Manager in OBC, Exhibition Road, Patna on 23.4.97. He handed over documents like A/c Opening form, SS Card, certifried copy of ledger sheet, pay in slips and cheques relating to the firm M/s Trideo Enterprises to CBI. He proved these documents marked Ext-19, Ext-12/2, Ext-13/1, Ext-15/1, Ext- 16/4 to 16/30, Ext-20 to 20/47. He handed over documents like certified copy of ledger sheet of A/c No. 962, Letter requesting closure of account, pay in slips, pay in slip of outstation bill, transfer credit voucher, cheques and pay order relating to the firm

- 67 - R.C. C ase No. 45(A)/1996-Pat M/s Tirupati Agency to CBI. He proved these documents marked Ext-19/, Ext-15/2, Ext-21, Ext- 16/31 to 16/48, Ext-22, Ext-22/1, Ext-20/148 to 20/153, Ext-23. 7 Suresh Chandra He worked in SBI, Deoghar from 1995 to 1997. He proved Ext- 19/2, Ext-18/122 to 18/131 i.e. the seizure memo regarding seizure of 10 bank drafts of Vaishnow Enterprises and the said bank drafts. 8 Balram Tiwari He worked in SBI, Ranchi from 1995 to 2002. He proved Ext- 19/3, Ext-18/132 to 18/179 i.e. the seizure memo regarding seizure of 41 bank drafts of Bhagat and Company and 7 bank drafts of Vaishnow Enterprises and the bank drafts. 9 Sudama Sinha He worked in UCO Bank, Deoghar from 1996 to 2006. He proved Ext-19/4, Ext-12,13,14, Ext-20/154 to 20/159 i.e. the seizure memo regarding seizure of bank documents like Account opening form, SS Card, statement of account and six cheques pertaining to A/c No. 1619/92-93 of M/s Baishnow Enterprises and the said documents. He also proved Ext-14/1, Ext-16/49 to 16/81 i.e. the statement of

- 68 - R.C. C ase No. 45(A)/1996-Pat account of M/s Vishwakarma Agency and related pay in slips.

10 Subhash He worked in M/s Wockhardt Kumthekar Veterinary Ltd. From 1990 to 1996. He proved Ext-24 i.e. his letter dt. 2.3.98 of M/s Wockhardt Veterinary Ltd. wrtten to CBI informing that Beckom-C-30 ml was not the product of this company and so it was not manufactured by this company. 11 Naresh Prasad This approver witness opened a partnership firm M/s Vyapar Kutir and made false supplies to AHD in the name of this firm as suggested by and at the behest of Manoj Kumar Srivastava. Payment taken against such false supplies was distributed among accused persons as per the percentage suggested by Manoj Kumar Srivastava. Payment of Rs. 20 lakh was made to OP Diwakar by Manoj Kumar Srivastava who also made different payments to Vimal Kant Das, Ajeet Kumar Sinha, Manoranjan Sinha. This witness proved the exhibits marked Ext-X, Ext-26, Ext-27, Ext-20/154, Ext- 6/125, Ext-18/180, Ext-28, Ext-X, Ext-29, Ext-29/1, Ext-29/2, Ext- 28/1 to 28/5, Ext-18/181 to

- 69 - R.C. C ase No. 45(A)/1996-Pat 18/185, Ext-20/155 to 20/173, Ext-3/1456 to 3/1461, Ext- 2/12217 to 2/12276. 12 Chandrika Sah He, while functioning as Hd. Typist, Law Deptt. Govt. Of Bihar, typed sanction orders on dictation of Sri Rajendra Prasad, Law Secretary, Govt. Of Bihar, against Shesh Muni Ram, Md. Sayeed, OP Diwakar, Nand Kishore Prasad, Raghunandan Prasad, Dineshwar Prasad Sharma, Shashi Kumar Sinha, Vimal Kant Das, Bajrang Deo Narayan Sinha, Radha Mohan Mandal, Krishna Kumar Prasad, Vinay Kumar, Satyanarayan Singh, Ajeet Kumar Sinha, Pitambar Jha, Manoranjan Prasad Sinha, Md. Vasimuddin, Hemendra Kumar Verma, Krishna Murari Sah, Fedrick @ Fredie Kerketta, Manoj Kumar Srivastava, Indrasan Singh, Chhattu Prasad. He proved the Sanction orders which are marked as Ext-25, Ext-25/1. 13 Shyam Sundar He worked as an employee of Sharma Sushil Kumar Jha who was one of the suppliers of Animal Husbandry Deptt. Firms like Durga Medical Hall (Prop. Om Prakash Sharma), Shree Guari Distributor (Partners Sushil Kumar

- 70 - R.C. C ase No. 45(A)/1996-Pat Jha and Phool Singh), Shree Gauri Agency, Sewa Medical Hall (Prop. Jyoti Kumar Jha), Mahalakshmi Enterprises (Prop. Benu Jha), Bharti Enterprises (Owners Phool Jha and Kishore Kumar Jha), Katyani Cattle Feed (Prop. Sushil Kumar Jha), were under the control of Sushil Kumar Jha. Sushil Kumar Jha had a priniting press in which bills regarding supply to RD, AHD, Dumka were printed. The same were filled up by the witness and others and furnished to AHD through Sushil Kumar Jha without making any supply and payments were taken thereof. The witness accompanied Sushil Kumar Jha when he handed over 80% of the booty to Shesh Muni Ram. 14 Shailesh Prasad He stated that at the behest of Singh Dr. KM Prasad, he obtained a drug licence in the name of Usha Pharma, Bhagalpur. Then, on his instruction, he met Gauri Shankar Prasad and at his behest and in agreement with Dr. BN Sharma, he submitted fake bills of medicines worth Rs. 5 lakh to Gauri Shankar Prasad. Bills were encashed and he gave Rs. 4.5 lakh out of it to Gauri Shankar

- 71 - R.C. C ase No. 45(A)/1996-Pat Prasad in a suitcase. Rs. 8000/- was given to the Accountant. He gave remaining Rs. 40000/- to Dr. BN Sharma. Dr. Sharma gave Rs. 20000/- to him and said that he would give remaining Rs. 20000/- to KM Prasad. Similarly he gave fake bills of Usha Pharma to Dr. BN Sharma also which were encashed. At his behest a bank account of Usha Pharma was opened in Union Bank of India, Doranda Br. BN Sharma got each page of the cheque book signed by me and kept the same with him. Money so withdrawn from treasury was carried in a gunny bag to the residence of Dr. KM Prasad. At the behest of BN Sharma, bank account of another firm Shakti Pharma was opened on the basis of his forged signature in the name of Satyendra Singh and Satish Singh in Canara Bank, Ranchi, United Bank of India and Bank of Baroda. Dr. BN Sharma was transferred from Chaibasa for withdrawing Rs. 50 lakh. He did not want the transfer. He said that Sri Lalu Prasad wanted to suspend him. Sri Rajo Singh have him a letter

- 72 - R.C. C ase No. 45(A)/1996-Pat addressed to Sri Lalu Prasad for stopping his transfer and took Rs. 2 lakh for this. This letter was given to Shyam Bihari Sinha who got issued the stay order on transfer. For this favour, Shyam Bihari Sinha gave Rs. 20 lakh to Radha Raman Prasad Sinha. Rs. 8 lakh out of it was given to Rajo Singh. Dr. BN Sharma and Dr. Sheshmuni Ram were in collusion in the act of illegal withdrawal. In 1992, Shesh Muni Ram obtained fake bills worth Rs. 15 lakh in the name of Shakti Pharma Distributor. TVOs Md. Sayeed and Dr. Raghunandan Prasad were asked to give certificate of receipt for such falsely shown supply of medicines. These bills were encashed. Dr. BN Sharma used to say that 20% of the illegally withdrawn money was given to suppliers and remaining 80% was distributed among officials, bureaucrats and leaders. In 1992, Shesh Muni Ram fell in soup for illegally withdrawing Rs. 50 lakh from Deoghar Treasury. But Radha Raman Prasad Sinha with the help of Shyam Bihari Sinha, was successful in getting the

- 73 - R.C. C ase No. 45(A)/1996-Pat matter referred to PAC for enquiry. 15 Arun Kumar He has been working in Cadilla Parikh Health Care Ltd. since 1.6.95.He proved the letter dt. 9.4.98 of M/s Cadilla Veterinary sent to CBI whereby it was informed that this company did not manufacture the drug Winstress 500 ml batch No. 1012. This company was not an approved supplier to AHD and did not make any supply to AHD nor did it authorise any stockist for this. 16 Dr. Md. Sayeed He worked as Staff Veterinary Officer, Dumka during 1991-96. He proved Ext-31 to 31/2 which are the approved rate lists issued by Central Purchase Committee of AHD, Bihar. He proved Ext-31/3 which are the financial powers of AHD officers which is Rs. 15000/- for RD and Rs. 5000/- for DAHO. He stated that bills for much more

- 74 - R.C. C ase No. 45(A)/1996-Pat than this amount were passed and encashed. He was compelled by Shesh Muni Ram and OP Diwakar to prepare supply orders for those medicines and instruments which were not required. These two officers obtained false receipts / certificates for medicines etc. on the bills of suppliers which they passed and made illegal withdrawal thereagainst. I had to fall in line looking to the condition of the department where all were hand in glove. Moreover I was under pressure as transfer was not in my interest in view of study of my children. For wrong workds done by me, Shesh Muni Ram used to give me 1% of the booty. Shesh Muni Ram used to say that he had to make payment for getting incriminating documents seized by PAC. He used to take my records in the name of handing over the same to PAC on the pretext of equiry. He said that he had to pay hefty amount to Commissioner SN Dubey so that he did not send his report regarding illegal withdrawal to the government. 5% of withdrawn

- 75 - R.C. C ase No. 45(A)/1996-Pat money was fixed for SN Dubey. The same thing continued when OP Diwakar joined in place of Shesh Muni Ram. OP Diwakar raised his commission from 1% to 2%. He also threatened him in various ways so that he continued to comply with his illegal instructions. OP Diwakar paid heavy amount to RK Rana in his presence. Similarly OP Diwakar paid Rs. 15 lakh to the Minister Chandra Deo Prasad Verma. In this manner Rs. 1.5 Cr. was paid by OP Diwakar for election funding. He also paid to Jagdish Sharma. For fear of impending enquiry into illegal withdrawals initiated by VS Dubey, OP Diwakar paid Rs. 20 lakh to Sri Lalu Prasad. Dr. Sayeed accompanied him to the residence of Sri Lalu Prasad.

17 Jit Mohan Pal He worked as Chief Manager in SBI, Main Br., Patna from July’96 to Jan’97. He proved the Ext-19/5 i.e. the seizure memo vide which 124 bank drafts were handed over to CBI. He proved the Ext-18 to 18/33 Which are the bank drafts favouring M/s Trideo Enterprises.

- 76 - R.C. C ase No. 45(A)/1996-Pat He proved Ext. 18/55 to 18/116 and Ext-120 to 18/121 i.e. the bank drafts favouring M/s SR Enterprises. He proved Ext. 18/186 to Ext. 18/202 i.e. the bank drafts favouring M/s A. Traders. He proved Ext-18/203 to 18/211 i.e. the bank drafts favouring M/s Samarpan Veterinary Enterprises. 18 Sushil Kumar He is the partner of M/s Lindsay Bhatia Sports, Ranchi. He proved Ext- 24/2 i.e. the letter written by him in reply to letter of CBI whereby he informed that his firm was the authorized dealer of M/s Borosil Glass Works Ltd., Mumbai. His firm did not have any other stockist or distributor. His firm was not enlisted as a supplier of AHD, Bihar. His firm did not deal with M/s Bihar Surgico Medico Agency. 19 Krishna Murari He worked in Piggery Farm and Ambastha Poultry Farm, Hotwar. He never saw any material being carried to AHD, Dumka from godowns of Hotwar. 20 Sardendu He worked as Dy. Manager / Chakravarty Accountant in SBI, Dumka from Oct’92 to Sept’95. He proved Ext- 6/126 to 6/562, i.e., the draft application forms submitted by

- 77 - R.C. C ase No. 45(A)/1996-Pat RDAH, Dumka for issuing bank drafts in favour of M/s Semen Cryogenix, M/s Manisha Enterprises, M/s A. Traders, M/s Asian Breeder, M/s Shakti Pharma, M/s OP Gupta, M/s Trideo Enterprises, M/s SR Enterprises, M/s Vyapar Kutir, M/s Baishnaw Enterprises, M/s Ceplac, M/s Samarpan Veterinary, M/s Q. Man Laboratory, M/s Shyam Enterprises, M/s Sri Baba Chemicals, M/s Bihar Surgico Agency, M/s Janata Veterinary, M/s Vishwakarma Agency, M/s Little Oak Pharmaceuticals, M/s Bhagat and Company, M/s Tirupati Agency, M/s Magadh Distributors, M/s Hindustan Livestock, M/s Mukesh Enterprises, M/s Gouri Distributors, M/s Medicine House, M/s RK Agency, M/s Laxmi Enterprises. Drafts were collected by Rameshwar Chaudhary as his signatures are attested thereon. He proved Ext-18/212, i.e. the bank draft issued in favour of M/s Magadh Distributors for Rs. 4,97,500/-. He proved Ext-18/213 to 18/572 i.e. the bank drafts issued in favour of M/s MK

- 78 - R.C. C ase No. 45(A)/1996-Pat Enterprises, M/s Abhishek Enterprises, M/s Semen Cryogenix, M/s Manisha Enterprises, M/s A. Traders, M/s Asian Breeder, M/s Shakti Pharma, M/s OP Gupta, M/s Trideo Enterprises, M/s SR Enterprises, M/s Vyapar Kutir, M/s Baishnaw Enterprises, M/s Ceplac, M/s Samarpan Veterinary, M/s Q. Man Laboratory, M/s Shyam Enterprises, M/s Sri Baba Chemicals, M/s Bihar Surgico Agency, M/s Vishwakarma Agency, M/s Bhagat and Company, M/s Tirupati Agency, M/s Magadh Distributors, M/s Hindustan Livestock, M/s Mukesh Enterprises, M/s Gouri Distributors, M/s Medicine House, M/s RK Agency. He proved Ext- 18/573 to 18/574 i.e. the bank drafts issued in favour of M/s Raman Surgico Medico Agency.

21 Dr. Abdur Qadar He worked as BAHO, Gopikandar Gilani Block from 1984 to 2000. He stated that before Shesh Muni Ram joined as RD, Dumka, he used to get all the medicines for which receipts were obtained from him. After he joined, in a meeting, his signatures on

- 79 - R.C. C ase No. 45(A)/1996-Pat receipts of medicines were obtained but they did not give medicines to him even after six months. This was the case with everyone. We kept mum finding the involvement of higher ups in all this. 22 Dr. Arvind Kumar He worked as BAHO, Jama from Oct,93 to July,2001. He stated that Dr. Amar Kumar Verma, SAHO, Dumka, obtained his signature on receipts of medicines but did not give complete medicines to him. He used to enter only those medicines in his stock and treatment registers which he actually received. On the pretext of enquiry, he had to submit his registers in DAHO office, Dumka. He never got the registers back. 23 Sudhanshu He worked as proprietor of M/s Sri Jaiswal Hari Enterprises, C&F agent of M/s Tridoss Laboratories Ltd., Bombay between Oct’91 and March’98. M/s Tridoss laboratories Ltd. was the agent of M/s Wokhardt Ltd., Bombay. Only his company was the C&F agent for Wockhardt for Bihar and Nepal. He proved Ext- 24/3 which is the letter dt. 2.3.98 containing copies of 114 invoices. He proved Ext-24/4 which is the

- 80 - R.C. C ase No. 45(A)/1996-Pat letter dt. 17.3.98 containing details of supplies of medicines of M/s Wockhardt Ltd. made to M/s Bhagat and Co. and M/s Samarpan Veterinary Enterprises. The letter mentioned that M/s RK Agency was not the authorized stockists of M/s Wockhardt Ltd. nor the company received any order from AHD, Bihar nor the company made any supply to RD, AHD. He proved Ext-24/5 which is the letter dt. 21.4.98 mentioning that M/s Durga Medical Hall, M/s Shyam Enterprises, M/s Shakti Pharma Distributor, M/s Trideo Enterprises, M/s Radha Pharmacy and M/s Nihar Enterprises were not the authorized stockists of M/s Wockhardt Ltd. He proved Ext-24/6 which is the letter dt. 10.6.98 containing details of supplies of medicines of M/s Wockhardt Ltd. made to M/s Vyapar Kutir and M/s SR Enterprises enclosing copies of 17 and 30 invoices respectively relating to these two companies. The letter mentioned that M/s Tirupati Agency and M/s Abhishek Enterprises were not the authorized stockists of M/s

- 81 - R.C. C ase No. 45(A)/1996-Pat Wockhardt Ltd. 24 Dr. Arun Kumar He worked as TVO in Pubia, Pandey Narayan block from 1.12.89 to 19.12.94. He stated that Dr. Lal Babu Singh, SAHO, Jamtara, used to obtain his signature on receipts of medicines but did not give complete medicines to him. He used to enter only those medicines in his stock and treatment registers which he actually received. On the pretext of PAC enquiry, he had to submit his registers in DAHO office, Dumka. He never got the registers back. 25 Nripendra He worked in Glaxo India Ltd., Chandra Pal Mumbai and its C&F Agent since 1991. He proved Ext-24/7 i.e. the letter dt. 19.2.98 of Glaxo India Ltd. sent to CBI with enclosures of photocopies of 11 invoices informing the details of medicines supplied to M/s Bhagat and Co. by the company. He proved Ext-24/8 i.e. the letter dt. 27.2.98 of Glaxo India Ltd. sent to CBI with enclosures of photocopies of 3 invoices informing the details of medicines supplied to M/s Bihar Surgico Medico Agency and M/s Baishnav Enterprises by the company. It also mentions that

- 82 - R.C. C ase No. 45(A)/1996-Pat Glaxo India Ltd. never made any supplied to AHD, Bihar. He proved Ext-24/9, 24/10 i.e. the letters dt. 6.5.98 and 16.7.98 of Glaxo India Ltd. sent to CBI informing the details of medicines supplied to M/s Shakti Pharma Distributors, Nihar Enterprises and M/s Radha Pharmacy by the company.

26 Niranjan Mandal He worked in the Sales Depot of Brihans Laboratories at Calcutta. He proved the Ext-24/11 which is the reply dt. 21.2.98 of M/s Brihans Laboratories sent to CBI whereby the company informed that the company did not get any supply order from Govt. of Bihar. The letter of the company enclosed attested copies of invoices of medicines sold to M/s Bhagat and Company.

He proved the Ext-24/12 which is the reply dt. 13.4.98 of M/s Brihans Laboratories sent to CBI whereby the company furnished the details about medicines Banif Bolus 10 batch No. 32402 and Banif Bolus 2 batch No. 12008. The letter of the company enclosed attested copies of list of authorized stockists of Bihar.

- 83 - R.C. C ase No. 45(A)/1996-Pat 27 Umesh Kumar He worked in M/s Karnataka Sinha Antibiotics and Pharmaceuticals Ltd. He proved Ext-24/13 i.e. the reply dt. 11.3.98 sent to CBI by M/s Karnataka Antibiotics and Pharmaceuticals Ltd. regarding medicines purportedly supplied by M/s Sri Baba Chemical Works. He proved Ext-24/14 i.e. the reply dt. 16.5.98 sent to CBI by M/s Karnataka Antibiotics and Pharmaceuticals Ltd. regarding medicines purportedly supplied by M/s Vishwakarma Agency. He stated that M/s Vishwakarma Agency was not the authorised stockist of his company. The batch of Gentamycin 30 ml shown supplied was not manufactured by his company. His company did not get any order from AHD, Bihar. Primicin 30 ml was not their product. 28 Anjan Sinha He worked as Office Incharge in the office of BS Enterprises, Patna, the C&F Agent of M/s Pfizer Ltd., Bombay since 1996. He proved Ext-24/15 to 24/18 which are the documents like the letter of M/s BS Enterprises regarding details of medicines purportedly supplied by M/s SR Enterprises, the letter of M/s BS Enterprises

- 84 - R.C. C ase No. 45(A)/1996-Pat informing CBI that M/s Tirupati Agency was not their authorized stockist, the letter of M/s Pfizer Ltd. regarding details of certain batch Nos. of medicines and the letter of M/s BS Enterprises sent to CBI enclosing invoices etc. of M/s SR Enterprises and M/s Medicine House and a detailed chart. 29 Chanchalesh He worked as Chief Manager, SBI, Kumar Main Road Br., Ranchi from Sept’99. He proved Ext-19/6 which is the seizure memo regarding handing over of documents like certified copy of Account Opening Form, ledger sheet, original credit vouchers and original cheques relating to M/s Bhagat and Co. by him to CBI. 30 Nawal Kishore He worked as Branch Manager, Singh Union Bank of India, Machhuatoli Br., Patna in Aug’99. He proved Ext-19/7, Ext-12/3, Ext- 16/82 to 16/85, Ext-20/174 and 20/175, Ext-14/2 which are the bank documents like certified copy of A/c Opening Form, attested copies of pay in slips, attested photocopies of cheques, certified copy of statement of account relating to M/s Vyapar Kutir and the seizure memo

- 85 - R.C. C ase No. 45(A)/1996-Pat regarding handing over of these documents to CBI by him. He proved Ext-19/8, Ext-20/154, Ext- 6/125, Ext-18/180 which are the bank documents like cheque, Draft Application form regarding purchase of draft in the name of Manav Bharti, for India International School, the said draft and the seizure memo regarding handing over of documents to CBI. 31 M.K Mandal He worked as Branch Manager in SBBJ, PP Compound, Ranchi from July’96 to April-May’2000. He proved Ext-19/9, Ext-12/4, Ext- 14/3, Ext-16/86 and 16/87, Ext- 20/176 to 20/181, Ext-19/10, Ext- 16/88, Ext 20/182 to 20/184, Ext- X/4 which are the bank documents like Certified copy of A/c opening form, original statement of account, pay in slips and cheques relating to A/c No. 239 of M/s Tirupati Agency and the seizure memos regarding handing over of these documents to CBI by him. 32 S. Narayanan He worked in Sarabhai Chemical, Baroda from 1969 to 2004. He proved the Ext-24/19 which is the letter of DC Srivastava of M/s Sarabhai Chemicals, Patna written

- 86 - R.C. C ase No. 45(A)/1996-Pat to CBI whereby it was informed that Supplevit 2.5 Kg batch No. 10G-847 and 848, VEH-827, 828 and 832 were not manufactured by the company. 300 jars each of VOH-826 and VOH-827 were manufactured but not supplied in Bihar. Stacklin Bolus VIH-36453 and Stacklin Bolus tab VIBEN-74- 493 were not manufactured. M/s Bhagat and Company, Ranchi was the authorized stockist of this firm. 33 SR Chakrabarty He worked as Chief Manager, Canara Bank, South Gandhi Maidan, Patna. He proved Ext- 19/11, Ext-16/88 and 16/89, Ext- 20/185 to 20/197 which are the bank documents like credit vouchers and cheques of A/c No. 2945 and the seizure memo vide which documents were handed over to CBI by him. 34 Shanti Das He worked as Manager (PB) and Chakravarty officiating Branch Manager in July’99 in SBI, Dumka Branch. He proved Ext-19/12, Ext-6/101 to 6/104, Ext-6/105, Ext-6/106, 6/107 & 6/110 which are the bank documents like draft application forms favouring M/s Abhishek Enterprises, M/s Trideo Enterprises, M/s SR Enterprises

- 87 - R.C. C ase No. 45(A)/1996-Pat and the seizure memo vide which documents were handed over to CBI by him. 35 E. Ahsan He worked as Manager, Canara Bank, Exhibition Road, Patna from May’95 to May’99. He proved Ext- 19/13, Ext-12/5, Ext-32, Ext-15/3, 16/90, Ext-X/3, X/4, Ext-19/14, Ext-20/198 are are the attested photocopies of bank documents like account opening form, partnership deed, ledger-sheet, pay in slips, cheque regarding A/c no. 139 of M/s Ethicare, Patna and seizure memos vide which these documents were handed over to CBI. 36 Jainendra Kumar He worked as Chief Manager (Accounts), SBI, Main Branch, Ranchi from Nov’1998 to May’2002. He proved Ext-19/14, Ext-33, Ext-19/15, Ext-24/20, Ext- 19/16 to 19/19 which are the seizure memos and lists regarding handing over by him of the bank drafts drawn in favour of M/s Baishnaw Enterprises, M/s Ceplac Pharmaceuticals, M/s OP Gupta, M/s Bhagat and Company, etc, to CBI. 37 SNP Nandkuliar He worked as Chief Manager (A&P), SBI, Main Branch, Patna from 4.10.98 to 23.12.2000. He

- 88 - R.C. C ase No. 45(A)/1996-Pat proved the seizure memos and the lists of bank drafts handed over by him to CBI pertaining to M/s Trideo Enterprises, M/s Shyam Enterprises, M/s A. Traders, M/s Raman Surgico Medico Agency, M/s RK Agency, M/s SR Enterprises and M/s Vyapar Kutir. 38 Binod Kumar Jha He worked as Branch Manager, Allahabad Bank, Ashok Nagar Branch, Kankarbagh, Patna from 15.6.97 to 10.7.2000. He proved the bank documents like Account opening form, SS card and ledger sheet of M/s Vyapar Kutir and the seizure memo vide which these documents were handed over to CBI by him. 39 Kishor Kandulna He worked as Manager, PNB, Argora, Ranchi from 16.7.97 to 20.10.99. He proved Ext-19/24, 16/91, 16/92, 12/7, 13/3, 15/5, 16/93, 15/6, 12/8, 14/4 which are the seizure memo dt. 16.9.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slips of M/s Baishnav Enterprises and M/s Manisha Enterprises, certified copy of account opening form and SS card of M/s Baishnav Enterprises, certified copies of ledger sheet of

- 89 - R.C. C ase No. 45(A)/1996-Pat M/s Baishnav Enterprises, certified statement of account No. 536 of M/s Baishnav Enterprises, A/c opening form of M/s Manisha Enterprises, certified statement of account No. 760 of M/s Manisha Enterprises handed over by him to CBI. 40 PVB Sudhakar He worked as Branch Manager, Rao Andhra Bank, Main Road, Ranchi from June,1999 to June, 2002. He proved Ext-19/25, 16/94, 20/199 to 20/202, 12/9, 13/4, 15/7, 24/21, X/5 the i.e. seizure memo dt. 30.8.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slip, cheques, certified copies of account opening form and SS card, ledger sheet and application for closing the account relating to current account of M/s Tirupati Agency, Ranchi, handed over by him. 41 Jag Mohan Singh He worked as Branch Manager, Central Bank of India, Patel Nagar Br., Patna from 13.7.97 to 6.5.2001. He proved Ext-19/26, 16/95, 20/203 to 20/208, 12/10, 13/5, 15/8 i.e. the seizure memo dt. 6.5.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slip,

- 90 - R.C. C ase No. 45(A)/1996-Pat cheques, certified copies of account opening form and SS card relating to A/c No. 22 of M/s A. Traders, Patna, handed over by him to CBI. 42 Partha Pratim He worked as Chief Manager Sarkar (C&I), SBI, Main Br. Patna from Oct,98 to July,99. He proved Ext- 19/27 which is the seizure memo dt. 11.3.99 prepared by Inspr. RP Tiwari of CBI regarding seizure of bank documents of M/s Sri Baba Chemical Works, M/s Bihar Surgico Medico Agency, M/s Mukesh Enterprises, M/s Abhishek Enterprises and M/s RK Agnecy from SBI, Main Br., Patna. He proved Ext-12/11, 13/6, 15/9, 16/96 to 16/99 which are the certified copies of account opening form, specimen signature card, ledger sheet and pay in slips of M/s Sri Baba Chemical Works. He proved Ext-12/12, 15/10, 16/100, 16/101, 20/209 to 20/219 which are the certified copies of account opening form, ledger sheet, pay in slips and cheques of M/s Mukesh Enterprises. He proved Ext-12/13 which is the certified copy of account opening form of account No. 2925 of M/s Abhishek

- 91 - R.C. C ase No. 45(A)/1996-Pat Enterprises. He proved Ext- 16/102, 16/103, 20/220 to 20/225, X/6 to X/14 which are the pay in slips and cheques of account No. 2945 of M/s RK Agency. He proved Ext-12/14, 13/7 which are the certified copies of account opening form and specimen signature card of M/s Bihar Surgico medico Agency given to CBI by SBI, Main Br. Patna. He proved Ext-X/15 to X/18 which are the certified copies of seizure memos dt. 18.6.97, 10.7.96, 16.7.96, 20.11.96 given Inspr. RP Tiwari of CBI by SBI, Main Br. Patna.

He proved Ext-19/28, 20/226 to 20/233 which are the seizure memo dt. 5.5.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like cheques pertaining to A/c No. 2048 of M/s Sri Baba Chemical Works by SBI, Main Br. Patna. He proved Ext- 19/29, 16/104 to 16/108, 20/237 to 20/277, X/19 which are the seizure memo dt. 9.6.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slips and cheques pertaining to A/c No.

- 92 - R.C. C ase No. 45(A)/1996-Pat 2855 of M/s SR Enterprises by SBI, Main Br. Patna. He proved Ext-19/30, 16/109 to 16/117, 20/278 to 20/328 which are the seizure memo dt. 10.6.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slips and cheques pertaining to A/c No. 2855 of M/s SR Enterprises by SBI, Main Br. Patna. He proved Ext-19/31, 16/118, 16/119, 20/329 to 20/333 which are the seizure memo dt. 11.6.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slips and cheques pertaining to A/c No. 2896 of M/s Shyam Enterprises by SBI, Main Br. Patna. He proved Ext-19/32, 16/120 to 16/124, X/20, 20/334 to 20/353 which are the seizure memo dt. 12.6.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slips and cheques pertaining to A/c No. 2855 of M/s SR Enterprises by SBI, Main Br. Patna. He proved Ext-19/33, 12/15, 16/125 to 16/127, 20/354 to 20/357 which are the seizure memo dt. 2.7.99 prepared by Inspr. RP Tiwari of CBI and the

- 93 - R.C. C ase No. 45(A)/1996-Pat seized documents like Account opening form, pay in slips and cheques pertaining to A/c No. 2896 of M/s Shyam Enterprises by SBI, Main Br. Patna. He proved Ext-19/34, 16/128 to 16/141, 20/358 to 20/415, X/21 to X/24 which are the seizure memo dt. 3.7.99 prepared by Inspr. RP Tiwari of CBI and the seized documents like pay in slips and cheques pertaining to A/c No. 2855 of M/s SR Enterprises by SBI, Main Br. Patna.

43 YK Lomba He worked as Chief Manager in SBI, Service Br., Parliament Street, New Delhi from June, 1997 to September, 1999. He proved Ext-19/35 i.e. the seizure memo dt. 10.6.98 regarding handing over of 95 bank drafts relating to Semex Cryogenics, Asian Breeders and Hindustan Live Stock Agency to Inspector Ram Swarup of CBI by him. He proved Ext-19/36 i.e. the seizure memo dt. 8.3.99 regarding handing over of 26 bank drafts relating to Semex Cryogenics and Asian Breeders to Inspector Anil Kumar of CBI by him. He proved Ext- 19/37 i.e. the seizure memo dt.

- 94 - R.C. C ase No. 45(A)/1996-Pat 15.5.99 regarding handing over of 11 bank drafts relating to Semex Cryogenics and Asian Breeders to Inspector Layak Singh of CBI by him. 44 Satish Kumar He worked as Sr. Manager, UCO Anand Bank, Karolbagh Br., Delhi from 7.7.97 to 6.6.2000. He proved the Ext-19/38, 12/16, 13/8, 15/11, 16/142, 16/143, 20/416 to 20/419 i.e. the bank documents like A/c opening form of current account No. 3003 of M/s Semex Cryogenics, related SS card, certified copy of statement of account, two original pay in slips and four cheques, and the seizure memo dt. 11.6.98 regarding handing over of above documents to CBI by him. He stated that Mahendra Singh Bedi was the proprietor of Semex Cryogenics. 45 Satyavir Gupta He worked as Asstt. Manager in PNB, Roshanara Road, Delhi from 1997 to 2000. He proved Ext-19/39, 12/17, 13/9, 15/12, 16/144 i.e. the bank documents like certified copies of A/c opening form of current account No. 1295, SS card, partnership deed, statement of account and original pay in slip regarding deposit of draft worth

- 95 - R.C. C ase No. 45(A)/1996-Pat Rs. 330372/- in this account, and the seizure memo regarding handing over of above documents to CBI by him. 46 Shivaji He worked as Dy. Manager, SBI, Vishwanath Main Br., Patna in 1998. He proved Ext-19/40, 24/19, 18/212, 18/215, 18/229 to 18/231, 18/236 to 18/243, 18/282 to 18/18/284, 18/315 to 18/317, 18/322, 18/323, 18/335 to 18/339 i.e. the 26 bank drafts handed over to CBI by him and the related seizure memo prepared by CBI which bears his signature also. 47 Sadhan Chandra He worked as Town Modak Administrator, BCCL, Dhanbad in 1996. He proved the Ext-35 to 35/7, 35/8 to 35/17 i.e. the specimen handwritings of Tripurari Mohan Prasad and Sanjay Kumar Aggrawal obtained by CBI in his presence. He proved Ext-19/41, 19/42 i.e. the seizure memos vide which certain documents were seized by CBI in his presence. 48 Shardanand He worked as Chief Manager in Choudhary SBI, Rajendra Nagar Br., Patna from July’98 to Oct’2000. He proved the Ext-19/45, 12/17, 15/13, X/25 i.e. the bank documents like certified copy of

- 96 - R.C. C ase No. 45(A)/1996-Pat current account opening form cum SS card of A/c No. 1/85 of M/s Magadh Distributor, Patna, ledger sheet and photocopy of seizure memo dt. 20.2.97 and the seizure memo dt. 11.3.99 vide which these documents were handed over to CBI by SBI, Rajendra Nagar, Patna. He stated that Rakesh Gandhi was the proprietor of this firm. 49 Avinash Chandra He worked in M/s Pfizer Ltd., Arora Mumbai from Jan’93 to Aug’98. He proved the Ext-24/17 i.e. the letter dt. 10.8.98 of M/s Pfizer Ltd. informing CBI about details of medicines manufactured by the company and whether certain batch Nos. were manufactured or not, that the company did not supply directly any medicine to AHD, Bihar, that M/s Tirupati Agency was not the authorized wholesaler of this company and so, it was not supplied any medicine by M/s Pfizer Ltd. He proved the Ext-24/20 i.e. the letter dt. 25.3.98 of M/s Pfizer Ltd. informing CBI that M/s Durga Medical Hall was not the authorized wholesaler of this company and so, it was not supplied any medicine by M/s

- 97 - R.C. C ase No. 45(A)/1996-Pat Pfizer Ltd. 50 Utpal Bose He worked as Branch Manager in SBI, Ashok Nagar, Ranchi from Nov’1998 to Nov’2000. He proved Ext-19/44, 12/18, 15/14, 16/145, 16/146, 34/1 which are the bank documents like certified copies of account opening form cum SS card, original ledger sheet, certified copies of 2 pay in slips, letter of partnership, pertaining to account No. 153 of M/s Baishnav Enterprises and the seizure memo dt. 14.12.98 regarding handing over of these documents to CBI by SBI, Ashok Nagar Br., Ranchi. He proved the Ext-19/45 i.e. the seizure memo dt. 8.3.99 regarding seizure of 27 bank documents of current account No. 104 of M/s Manisha Enterprises, current account No. 85 of M/s OP Gupta, Ranchi and SB account No. 20007 of Om Prakash Gupta from SBI, Ashok Nagar, Ranchi. He proved the Ext-12/19, 15/15, 16/147, 20/416, 20/417 which are the bank documents like certified copies of current account opening form, original ledger sheet, one pay in slip and 2 cheques pertaining to current account No. 104 of M/s Manisha Enterprises.

- 98 - R.C. C ase No. 45(A)/1996-Pat He proved X/26, X/27 which are the attested photocopies of seizure memos dt. 9.1.97 and 11.10.98. He proved Ext-12/20, 15/16, 16/148, 20/418 to 20/421 which are the bank documents like of current account opening form cum SS card, original ledger sheet, one pay in slip, and 4 cheques pertaining to account No. 85 of M/s OP Gupta, Ranchi. He proved Ext-12/21, 15/17, 16/149, 16/150, 20/422 to 20/428, 36 to 36/2 i.e. the bank documents like account opening form cum SS card, certified copy of ledger sheet, 3 withdrawal slips, and 7 cheques pertaining to SB account No. 20007 of Om Prakash Gupta.

51 V. Rajendra He worked as Sr. Manager in Prasad Corpn. Bank, Patna in March’99. He proved Ext-19/46, 12/22, 35/18, 36, 15/18, X/28 i.e. the bank documents like certified copies of account opening form, SS card, letter of partnership, ledger sheet pertaining to account No. 971 of M/s Tirupati Agency, Patna, photocopy of seizure memo dt. 13.6.96 and the seizure memo dt. 10.3.99

- 99 - R.C. C ase No. 45(A)/1996-Pat regarding handing over of these documents to CBI by Corpn. Bank, Patna. 52 Dwarika Lal He worked as Branch Manager in Prasad India Bank, Jawan Bhawan, Ranchi in Jan’99. He proved Ext-19/47, 37, 37/1, 6/563, 20/429 to 20/431 i.e. the bank documents like 2 credit vouchers, one draft application form and 3 cheques pertaining to account of M/s Ceplac Pharmaceuticals and the seizure memo regarding handing over of these documents to CBI by Indian Bank, Jawan Bhawan, Ranchi. He identified that cheques were signed by Satyendra Singh, Proprietor of the company. 53 Raman Kumar He worked as Sr. Manager, Canara Bank, Rajouri Garden in June’98. He proved Ext-19/48, 12/23, 35/19, 34/1, 15/19, 16/151 to 16/155 the bank documents like account opening form, SS card, partnership deed, certified copy of statement of account, 5 credit vouchers, pertaining to A/c No. 3188 of M/s Asian Breeders (India) and the seizure memo regarding handing over of these documents to CBI by Canara Bank, Rajouri Garden. He stated

- 100 - R.C. C ase No. 45(A)/1996-Pat that Harish Kumar and Madhu Mehta were the partners of M/s Asian Breeders (India). 54 Pradeep Kumar He worked as Manager in Banerjee Allahabad Bank, AD Road, Calcutta in March’99. He proved Ext-19/49, 12/24, 15/20, 16/156, 20/432 to 20/436 i.e. the bank documents like account opening form cum SS card, ledger sheet, pay in slip and 5 cheques (certified photo copy) pertaining to A/c No. 100123 of M/s Little Oak Pharmaceuticals, Calcutta and the seizure memo regarding handing over of these documents to CBI by Allahabad Bank, Calcutta. 55 Surendra Kumar He worked as Manager, SBI, Ram Rajbansi Nagar, Patna in June’97. He proved Ext-19/50, 16/157 to 16/166, 20/437 to 20/512 i.e. the bank documents like 10 pay in slips and 76 cheques pertaining to CA No. 30107 of M/s A. Traders and the seizure memo regarding handing over of these documents to CBI by SBI, Rajbansi Nagar, Patna. 56 Arun Kumar He worked as Br. Manager, Bank Singh of Baroda, Bhagalpur in July’98. He proved Ext-19/51, 15/21, 16/167 to 16/169, 20/513 to

- 101 - R.C. C ase No. 45(A)/1996-Pat 20/518 i.e. the bank documents like account opening form, ledger sheet, 3 pay in slips and 6 cheques pertaining to M/s CA No. 590 of Shakti Pharma Distributor, Bhagalpur and the seizure memo regarding handing over of these documents to CBI by Bank of Baroda, Bhagalpur. 57 PK Das He worked as Manager, Canara Bank, MG Road, Bhagalpur in Aug’98. He proved Ext-19/52 i.e. the seizure memo dt. 4.8.98 regarding seizure of bank documents relating to A/c No. 1492 of M/s Medicine House and A/c No. 1398 of M/s Sri Gauri Distributor, Bhagalpur by CBI from Canara Bank, MG Road, Bhagalpur. He proved Ext-12/26, 36/1, 15/22 i.e. the bank documents like A/c opening form of A/c No. 1492 of M/s Medicine House and related letter of proprietorship and certified copy of ledger sheet. He proved Ext- 16/70 i.e. the pay in slip relating to A/c No. 1492 of M/s Medicine House. He proved Ext-12/27, 35/20, 34/2, 15/23, 16/171, 16/172 i.e. the bank documents like account opening form, SS card, partnership deed, ledger

- 102 - R.C. C ase No. 45(A)/1996-Pat sheet and 2 pay in slips relating to A/c No. 1398 of M/s Sri Gauri Distributor, Bhagalpur. He proved X/29 i.e. the photocopy of seizure memo dt. 22.11.96.

58 Parmeshwar He worked as Cashier in SBI, Main Yadav Br. Deoghar since Aug’98. He proved Ext-19/53 i.e. the seizure memo dt. 18.8.98 regarding seizure of bank draft relating to M/s Bihar Gases Ltd., Deoghar by CBI from SBI, Main Br., Deoghar. He proved Ext-19/54 i.e. the seizure memo dt. 10.11.98 regarding seizure of 3 bank drafts relating to M/s Vaishnav Enterprises by CBI from SBI, Main Br., Deoghar. He proved Ext- 24/21 i.e. the letter dt. 18.12.98 regarding handing over of bank draft relating to M/s Vishwakarma Agency to CBI by SBI, Main Br., Deoghar. 59 Kush Aggrawal He is the C&F Agent of Hoechst Marion Roussel Ltd., Mumbai since 1990. He proved Ext-24/22, 24/23, 24/24, 24/25 which are the letters dt. 2.11.98 and 15.1.99 written by CBI to Hocehst Marion Roussel Ltd. the replies sent by them to CBI vide letters dt. 6.11.98 and 15.2.99 informing the

- 103 - R.C. C ase No. 45(A)/1996-Pat CBI that (i) 3 Nitro Hoechst 5kg batch 710 and Panacur 120g batch 366 were never received in Patna Depot of the company and so not supplied in AHD, Dumka and their stockist M/s Samarpan Veterinary Enterprises was never appointed by them to supply in AHD, Bihar, (ii) his company never made any supply to AHD, Bihar nor they appointed M/s RK Bhagat and Company to supply in AHD, Bihar.

60 Raghu Nath Rai He worked as Br. Manager in SBI, Industrial Area, Jasidih from Feb’96 to Sept’98. He proved the Ext-19/55, 24/26, 18/575 which are the seizure memo dt. 18.8.98 regarding seizure by CBI of the bank draft relating to M/s Bihar Gases Ltd., Deoghar and the seized documents. He proved the 19/56, 12/28, 16/173, 15/24 i.e. the seizure memo dt. 14.9.98 regarding seizure by CBI of the account opening form and SS card of A/c No. C&I/1/42 of M/s Bihar Gases Ltd., Pay in slip dt. 18.2.94 and certified copy of ledger sheet and the seized

- 104 - R.C. C ase No. 45(A)/1996-Pat documents. 61 Amit Lal Banerjee He worked as Manager in UBI, Dobhar Lane Branch, Calcutta in 1997. He proved the Ext-15/57, 20/519 to 20/707, 16/174 to 16/219 which are the seizure memo dt. 25.6.97 regarding seizure by CBI of 191 cheques of M/s Little Oak Pharmaceuticals Ltd., Calcutta and related 116 Pay in slip and the seized documents. 62 Ashok Kumar He worked as Section Officer in TA/57, AG office, Ranchi in 1996. He proved Ext-19/58 to 19/65 i.e. the seizure memos regarding seizure of treasury vouchers passed by Dumka Treasury, from AG office, Ranchi by CBI. 63 Binay Kumar He worked in Oriental Bank of Pandey Commerce, Patna from 96 to 98. He proved the Ext-19/66, 19/67, 6/126 to 6/129, 38 to 38/3 i.e. the seizure memos regarding seizure of bank documents relating to current account No. 1162 of M/s Trideo Enterprises, pay in slips, cheques, draft purchase forms, office copies of drafts etc. by CBI from Oriental Bank of Commerce, Patna and the seized documents i.e. draft purchase forms and office copies of drafts. 64 Suresh Chandra He worked in SBI, Deoghar Br. from Aug’96.

- 105 - R.C. C ase No. 45(A)/1996-Pat He proved the Ext-19/68 i.e. the seizure memo regarding seizure of 10 bank drafts by CBI from SBI, Deoghar Br. 65 AP Sinha He worked in SBI, Main Br., Ranchi from May’97. He proved the Ext-19/69 i.e. the seizure memo regarding seizure of 48 bank drafts relating to Bhagat and Co. Ranchi and Vaishnav Enterprises, Ranchi by CBI from SBI, Main Br., Ranchi. 66 Balram Tiwary He worked in SBI, Main Br., Ranchi as Dy. Manager from May’97. He proved the Ext-19/69 i.e. the seizure memo regarding seizure of 48 bank drafts relating to Bhagat and Co. Ranchi and Vaishnav Enterprises, Ranchi by CBI from SBI, Main Br., Ranchi. 67 Suresh Prasad He worked in SBI, Main Br., Gaya Gupta as Chief Manager from Feb’2000. He proved the Ext-19/70, 19/71 i.e. the seizure memo regarding seizure of certified copy of bank draft and form No. 3 of cheque collection schedule dt. 30.12.92 relating to M/s MK Enterprises by CBI from SBI, Main Br., Gaya and the seized document certified copy of form No. 3 of cheque collection schedule dt. 30.12.92.

- 106 - R.C. C ase No. 45(A)/1996-Pat 68 Azad Narayan He worked in SBI, Doranda, Ojha Ranchi as Dy. Manager from June’97. He proved Ext-19/72 i.e. the seizure memo regarding seizure of bank documents relating to Bhagat and Co., Vaishnav Enterprises, M/s OP Gupta, Manisha Enterprises and Little Oak Pharmaceuticals by CBI from SBI, Doranda. He proved Ext-12/29, 15/25, 16/290 to 16/316, 20/708 to 20/746 which are the bank documents like current account opening form, certified copy of ledger sheet, 27 pay in slips and 39 cheques pertaining to Bhagat and Co. He proved Ext-12/30, 15/26, 16/317 to 16/330, 20/747 to 20/773 which are the bank documents like current account opening form, certified copy of ledger sheet, 14 pay in slips and 27 cheques pertaining to Vaishnav Enterprises. He proved Ext-12/31, 15/27, 16/331 to 16/332, 20/774 which are the bank documents like current account opening form, certified copy of ledger sheet, 2 pay in slips and 1 cheque pertaining to M/s OP Gupta. He proved Ext-12/32, 15/28, 20/775

- 107 - R.C. C ase No. 45(A)/1996-Pat which are the bank documents like certified copies of current account opening form and ledger sheet and 1 cheque pertaining to Manisha Enterprises. He proved Ext-12/33, 15/28, 16/333 to 16/352, 20/776 to 20/839 which are the bank documents like certified copies of current account opening form and ledger sheet, 20 pay in slips and 64 cheque pertaining to M/s Little Oak Pharmaceuticals.

69 Jagjit Singh He worked as Regional Licensing Authority, Patna Region from Jan’96 to Aug’98. He proved the Ext-40/27 i.e. the letter No. 28 dt. 21.2.98 with enclosures containing details of 13 supplier firms sent to CBI by Regional Licensing Authority, Patna. 70 Nirmal Kumar He worked as Manager in Animal Jain Research Centre, Jaipur from 1974 to 2003. He proved the Ext- 24/28 which is the letter vide which M/s Animal Research Centre, Jaipur sent information to CBI regarding medicines sold by this company to M/s MK Enterprises and information regarding manufacture and sale of drugs like Pashupalan, Sonex

- 108 - R.C. C ase No. 45(A)/1996-Pat and Charmal. 71 Dr. Peeyush Minz He worked as TVO in Shikaripara, Dumka in June’95. He stated that he never received any medicine from RD office and received medicine from SAHO, Dumka only once. 72 Dr. Deepak He worked as TVO in Masalia, Kumar Singh Dumka from 23.5.92 to 24.7.2001. He stated that he never received any medicine from RD office and received very few medicine from SAHO, Dumka which were not sufficient for his dispensary. 73 Dr. Raj Gopal He worked as BAHO in Kathikund Gupta from 1986 to 2001. He stated that he never received any medicine, salt, gur, Besan, yellow maize and fodder from RD office. 74 Dr. Arun Kumar He worked as TVO in Mihizam Pandey from 1994 to 2001. He stated that he never received any medicine, gur, Besan and fodder from RD office. 75 Dr. Balmukund He worked as TVO in Narayanpur Prasad and Nala from 1986 to 2001. He stated that he never received any medicine, gur and fodder from RD office. 76 Dr. Shashidhar He joined as TVO, Makro on Rao 15.7.95. He stated that he never received any medicine, gur and fodder from RD office. 77 Sidharth Ranjan He worked as Sr. Manager, PNB,

- 109 - R.C. C ase No. 45(A)/1996-Pat Bhat Sabji Mandi, Bhagalpur Br. During 1996-98. He proved Ext-19/73, 20/840 to 20/843, 19/74, 20/844 which are the bank documents like 4 cheques, one cheque and one pay in slip pertaining to A/c No. 2141 of M/s Durga Medical Hall and the seizure memos vide which the same were handed over to CBI by PNB, Sabji Mandi Br. to CBI. 78 Dr. Gyanesh He worked as BAHO, Sarayahat Kumar Jha from 1985 to 2001. He stated that he never received any medicine, gur and fodder from RD office. 79 Dr. Jayprakash He worked as TVO, Nonihat from Mahto 1991 to 2001. He stated that he never received any medicine, gur and fodder from RD office. 80 Dr. Ezaz Akbar He worked as TVO, Fatehpur and Narayanpur from 1989 to 2001. He stated that he never received any medicine, gur and fodder from RD office. 81 Shiv Kumar He proved Ext-30 to 30/2 which is Patwari the notesheet dt. 31.5.94 written by Shesh Muni Ram to Commissioner to raise the maximum limit of bills to be passed by Treasury Officer to Rs. 5 lakh from Rs. 1 lakh and the order of Commissioner SN Dubey allowing the proposal. He stated that he had a truck. He got some

- 110 - R.C. C ase No. 45(A)/1996-Pat work orders from AHD, Dumka and executed the same. Shesh Muni Ram joined as RD, Dumka on 1.1.91. On request of Shesh Muni Ram, his truck carried his household goods from Muzaffarpur to Dumka. He also arranged some eatables from his pocket for Shesh Muni Ram. He passed my genuine bills only after charging 20% illegal commission. Then at the behest of Shesh Muni Ram he started submitting false bills from me. Shesh Muni Ram used to keep 80% of the booty and 20% was given to him. Then at the behest of Shesh Muni Ram, he carried 100 chickens to Beck Julius, Commissioner, Dumka. Beck Julius was transferred to Hazaribagh in 1992. He carried his household goods to Hazaribagh. He got built well, garage and boundary wall for Shesh Muni Ram’s new official residence, from his own pocket. In Feb’94, Shesh Muni Ram gave Rs. 7.5 lakh to Commissioner SN Dubey in his presence as he had developed a very good relation with Shesh Muni Ram. Similarly, he gave Rs. 10 lakh in May,94 to

- 111 - R.C. C ase No. 45(A)/1996-Pat SN Dubey. In June,94, OP Diwakar joined in place of Shesh Muni Ram. 82 Rajesh Prasad He worked as TVO, Barapalasi from 1989 to 2001. He stated that he never received any medicine, gur and fodder from RD office. 83 Ram Chandra He worked as TVO, Rani Bahal Prasad Sinha Dispesary from 1991 to 1996. He stated that he never received any medicine etc. from RD office, Dumka. 84 Md. Sohail Khan He worked as BAHO, Jamtara from 1992 to 2001. He stated that he never received any medicine, fodder, gur etc. from RD office, Dumka. 85 Dr. Farhat Jaffer He worked as BAHO, Narayanpur from 1995 to 2001. He stated that he never received any medicine, fodder, gur etc. from RD office, Dumka. 86 Ashutosh Ranjan He worked as TVO, Eripur from Prasad 1989 to 1995. He stated that he never received any medicine, fodder, etc. from RD office, Dumka. 87 Dr. Kapil Prasad He worked as TVO, Sarayahat Singh from 1989 to 2001. He stated that he never received any medicine, fodder, etc. from RD office, Dumka. 88 Rajesh Kumar He worked as DTO, Hazaribagh from Jan’2007. He proved Ext-40 and 40/1 i.e. the letters No. 536

- 112 - R.C. C ase No. 45(A)/1996-Pat dt. 2.3.98 and 1668 dt. 30.6.98 with enclosures containing details of vehicles, sent to CBI by DTO, Hazaribagh. 89 Narendra Kumar He was the Partner of M/s Novelty Jha Medical Agency, Patna, the authorized distributor of M/s Borosil Glass Works Ltd., Calcutta till 1996. He proved Ext-24/31 i.e. the letter dt. 28.1.99 vide which he sent reply to CBI regarding relation of his firm and his stockist with M/s Bihar Surgico Medico Agency. He stated that M/s Pandey Scientific and Sports was his stockist. He did not have any commercial connection with M/s Bihar Surgico Medico Agency. 90 Baldev He worked as DTO, Dhanbad. He Chaudhary proved the Ext-40/2 to 40/5 i.e. the letters dt. 30.6.97, 31.3.98, 17.4.98 and 2.5.98 with enclosures containing details of vehicles including BRW 8261, sent to CBI by DTO, Dhanbad. 91 Krishna kant He worked as DTO, Munger from Prasad Dec’95 to Jan’2000. He proved the Ext-40/6 to 40/8 i.e. the letters dt. 5.3.98, 12.5.98 and 30.5.98 containing details of vehicles including BRH 2128, sent to CBI by DTO, Munger. 92 Parimal Kumar He worked as Area Manager, Singh Patna of Agrivet Farm Care of M/s

- 113 - R.C. C ase No. 45(A)/1996-Pat Glaxo India Ltd. In 1998. He proved the Ext-24/9 and 24/10 which are the letters dt. 6.5.98 and 16.7.98 sent to CBI by him. 93 Md. Kaiser Ali He worked as DTO, Saran from Nov’2006. He proved the Ext- 40/9, 40/10 i.e.the letters No. 408 dt. 28.5.98 and 458 dt. 10.6.98 with enclosures containing details of vehicles, sent to CBI by DTO, Saran. 94 Ajit Shankar He worked as DTO, Dumka from July’2006. He proved the Ext-40/11, to 40/14 i.e. the letters No. 88 dt. 28.3.98, 187 dt. 10.6.98, 275 dt. 23.7.98 and 381 dt. 26.9.98 containing details of vehicles, sent to CBI by DTO, Dumka. 95 Ishwar Lal He worked as DTO, Godda from Nov’05. He proved the Ext-40/15 i.e. the letter No. 69 dt. 18.5.98 containing details of vehicles, sent to CBI by DTO, Godda. 96 Brajesh Mehrotra He worked as Director, AHD, Patna in 1998.

He proved the Ext-24/32 i.e. the letter enclosing personal details of 25 officers of AHD, Dumka sent to CBI by Director, AHD. 97 Durga Kumari She worked as DTO, Deoghar Sinha from Aug’06. He proved the Ext-40/16 i.e. the

- 114 - R.C. C ase No. 45(A)/1996-Pat letter containing details of vehicles, sent to CBI by DTO, Deoghar. 98 Gopal Narayan He worked as DTO, Bhojpur from Singh June’05. He proved the Ext-40/17 i.e. the letter No. 37 dt. 28.2.98 containing details of vehicles, sent to CBI by DTO, Bhojpur. 99 Khurshid Alam He worked as DTO, Begusarai from April’07. He proved the Ext-40/18 i.e. the letter No. 940 dt. 27.6.98 with enclosure containing details of vehicles, sent to CBI by DTO, Begusarai. 100 Vijay Kumar He worked as DTO, Giridih from Sinha June’04. He proved the Ext-40/19 i.e. the letter No. 128 dt. 5.5.98 with enclosure containing details of vehicles, sent to CBI by DTO, Giridih. 101 Md. Abul Hasan He worked as DTO, Purnea from Nov’2006. He proved the Ext-40/20 and 40/21 i.e. the letters No. 299 dt. 9.5.98 and 445 dt. 27.7.98 with enclosures containing registration details of vehicles, sent to CBI by DTO, Purnea. 102 Suresh Kumar He worked as DTO, Chaibasa from Dudhani 3.7.2006. He proved the Ext- 40/22, 40/23 i.e. the letters No. 399 dt. 25.4.98 and 430 dt.

- 115 - R.C. C ase No. 45(A)/1996-Pat 16.5.98 containing registration details of vehicles, sent to CBI by DTO, Chaibasa. 103 Dr. Nagendra He worked as TVO, Jarmundi, Mishra Dumka from 1986 to 2001. He stated that he never received medicine, fodder etc. from RD office for his dispensary. He gave the stock book maintained by him to Dr. HN Verma, DAHO, Dumka on his asking which he never returned to him. 104 Dr. Uday He worked as TVO, Remeshwar Narayan Prasad from 16.6.92 to 31.5.2002. He stated that he never received medicine, fodder etc. from RD office for his dispensary. He gave the stock book maintained by him to Dr. HN Verma, DAHO on his asking which he never returned to him. 105 Gopal Krishna He worked as Dy. Secretary, Govt. of Bihar from 9.12.96 to 30.11.98 and worked as Dy. Secretary, AHD, Patna thereafter. He proved Ext-40/24 and 40/25 i.e. the letter No. 910 dt. 20.3.98 and enclosures like details of allotment letters, copies of allotment letters, approved list and financial powers of RD and DAHO, Feeding schedule of animal etc. sent to CBI by him. He

- 116 - R.C. C ase No. 45(A)/1996-Pat stated that there was no project running during 91-96 at Dumka for Piggery / Poultry / Cattle farm. Financial power of DAHO and RD was Rs. 5000 and Rs. 15000 per day, respectively. He proved Ext- 40/26 i.e. the letter No. 3235 dt. 15.7.98 and enclosures regarding procedure of purchase of live stock, untility / need of purchase of Gur, Salt, Bessan and Mustard Oil and list of approved suppliers of live stock during 91-96, sent by him to CBI. He proved the Ext- 40/27 i.e. the letter No. 48373 dt. 11.11.98 regarding fund allotted for transportation, sent by him to CBI. 106 Dr. Shivbalak He worked as Jt. Director, AHD, Chaudhary Patna from 1985 to 2000. He proved Ext 41 to 41/13 which are the fake allotment letters issued under the signature of Brajbhushan Prasad and bearing receiving initials of Shesh Muni Ram. He proved Ext 42 to 42/5 i.e. the Demand requisitions sent by OP Diwakar under his signature. He proved Ext 42/6 to 42/11 which are the allotment letters issued under the signature of Dr. Ram Raj Ram. 107 Birendra Kumar He worked as I/c DTO, Bhagalpur

- 117 - R.C. C ase No. 45(A)/1996-Pat Mishra from Nov’2007. He proved the Ext-40/28 and 40/29 i.e. the letters No. 350 dt. 22.5.98 and 379 dt. 26.5.98 with enclosures containing registration details of vehicles, sent to CBI by DTO, Bhagalpur. 108 Carbon Murmu He worked as Bull Attendant in RD office, Dumka from 1990. He stated that the bulls were never fed with Gur, Khalli, Chokad and only grass was provided to them. 109 Sudhir Prasad He worked as Addl. Regional Development Commissioner, Ranchi in 1998. He proved Ext- 24/33 which is the year wise detailed report enclosing copies of 127 allotment letters regarding planned budget sent to CBI by him vide his letter No. 416 dt. 2.11.98. 110 Harish Kumar He worked as RTO, Kota from Sharma Aug’2007. He proved the Ext- 40/30, 40/31 i.e. the letters No. 8213 dt. 4.7.98 and 624 dt. 30.7.98 containing registration details of vehicles, sent to CBI by DTO, Kota. Letter 624 was regarding Motorcycle No. RPF 4841. 111 Paltan Marandi He worked as Bull Attendant in RD office, Dumka from 1988. He stated that the bulls were never fed with Gur, Khalli, Chokad and

- 118 - R.C. C ase No. 45(A)/1996-Pat only grass was provided to them. 112 Naseeban He worked as Assistant in DTO Chaudhary office, Jamshedpur between 1993 and 1998. He proved the Ext- 40/32, 40/33 i.e. the letters No. 731 dt. 9.3.98 and 1974 dt. 26.5.98 containing registration details of vehicles BHS 687 and BPH 6644, sent to CBI by DTO, Jamshedpur. These vehicles turned out to be Moped and Motorcycle. 113 K. Daniel He worked in Ranbaxy Laboratories from Feb’96. He proved Ext-24/34 and 24/35 which are the letters dt. 31.7.98 and 3.10.98 of Ranbaxy Laboratories sent to CBI in reply to questions of CBI (i) whether Shyam Enterprises and Abhishek Enterprises were authorised stockists of Ranbaxy Laboratories and whether Ranbaxy Laboratories made direct supplied to AHD, Dumka during 91-96. 114 Vinay Kumar He worked in Hindustan Mishra Antibiotics Ltd., Patna from 1997 to 2000. He proved Ext-24/36 to 24/38, 24/37/1 and 24/38/1 which are the letters dt. 3.8.98, 29.10.98 and 31.10.98 of Hindustan Antibiotics Ltd. Latter two keep enclosed typed charts.

- 119 - R.C. C ase No. 45(A)/1996-Pat Letters were sent to CBI in reply to their questions regarding some medicines and stockists. He stated that during 91.96, neither any supply order was received by the company from AHD, Dumka nor the company made any direct supply to them. 115 Parshuram He worked as Asstt. Director in Prasad Verma RD office, Dumka from 1.12.87 to 30.11.98. He stated that there was no Piggery or Cattle Farm in Dumka Region. 116 Bhairodin Kol He worked as Clerk, RTO office, Sagar. He proved the Ext-40/34 and 40/35 which are the letters No. 1372 dt. 10.6.98 and 1674 dt. 7.7.98 containing details of vehicles MP 15 4039 and MP 15 1039, sent to CBI by RTO, Sagar. 117 Rajesh Sharma He worked as DTO, Dhaulpur from July 2004. He proved the Ext- 40/36 which is the letter containing details of vehicle RJ- 11/G 3567, sent to CBI by DTO, Dhaulpur. He stated that G denotes freight carrier. 118 Om Prakash He worked as Assistant in Registering Authority office, Revadi, Haryana from 1999. He proved the Ext-40/37 which is the letter No. 828 dt. 17.7.98 containing details of vehicles HR- 36/2129 and HR-36/2121 RJ-11/G

- 120 - R.C. C ase No. 45(A)/1996-Pat 3567, sent to CBI by RT (MV), Revadi. 119 Ramphal Rana He worked as Assistant in Registering Authority (MV), Narwana, Haryana. He proved the Ext-40/38 which is the the letter No. 722 dt. 17.7.98 containing details of vehicles HR-32/1569 and HR-32/4588, sent to CBI by RT (MV), Narwana. 120 Ram Chandar He worked as Assistant in Registering Authority (MV), Narnaul, Haryana from 1996. He proved the Ext-40/39 which is the the letter No. 2506 dt. 17.7.98 containing details of vehicle HR M 4099, sent to CBI by RT (MV), Narnaul. 121 Vipin Gupta He worked as Assistant in Registering Authority (MV), Rohtak, Haryana from 2005. He proved the Ext-40/40 which is the the letter No. 1283 dt. 17.7.98 containing details of vehicle HNR 4616, sent to CBI by RT (MV), Rohtak. 122 Hawa Singh He worked as Assistant in Registering Authority (MV), Bhiwani, Haryana from 2005. He proved the Ext-40/41 which is the the letter No. 1616 dt. 16.7.98 containing details of vehicles HR- 16/3761 and HR-16/0376, sent to CBI by RT (MV), Bhiwani.

- 121 - R.C. C ase No. 45(A)/1996-Pat 123 Uday Singh He worked as Assistant in Registering Authority (MV), Sonipat, Haryana from Jan’2008. He proved the Ext-40/42 which is the the letter No. 3000 dt. 7.10.98 containing details of vehicles HR-10D/4828, HR- 10/3761 and HNC-628, sent to CBI by RT (MV), Sonipat. 124 Vishnudutt He worked as Assistant Regional Mishra Inspector in RTO office, Kanpur from 2004. He proved the Ext- 40/43 which is the the letter No. 307 dt. 6.6.98 containing details of vehicle UTZ 5709 sent to CBI by ARTO, Kanpur. 125 Sapan Dasgupta He worked in M/s Borosils Glass from 1967. He proved Ext-24/39 which is the letter dt. 28.1.99 sent by M/s Borosils Glass to CBI in reply to queries of CBI regarding products of the company and their authorized dealers in Bihar. 126 Wilson Vengra He worked as DTO, Bokaro since 2005. He proved the Ext-40/44 and 40/45 which are the letters No. 527 dt. 5.5.98 and 640 dt. 4.6.98 containing details of vehicle BHU 4025 and BHO 701, 1405, 823 and 2531 sent to CBI by DTO, Bokaro. 127 Surendra Mohan He worked as Assisttant, DTO Sharma office, Nawan Sahar since July’

- 122 - R.C. C ase No. 45(A)/1996-Pat 2007. He proved the Ext- 40/46 which is the letter No. 791 dt. 15.6.98 containing details of vehicle PAC 2782 sent to CBI by DTO, Nawan Sahar. 128 Ram Vilash He worked as DTO, Saharsa since Chaudhary May’ 2007. He proved the Ext- 40/47 which is the letter No. 189 dt. 15.5.98 containing details of vehicles BRU 5688 and BRU 4295 sent to CBI by DTO, Saharsa. 129 Neel Kamal He worked as DTO, Patna since 17.6.05. He proved the Ext- 40/48 which is the letter 3.3.98 containing details of vehicles, sent to CBI by DTO, Patna. 130 Mukesh Dad He worked as MVI, RTO office, Udaipur since 2007. He proved the Ext- 40/49 and 40/49/1 which is the letter No. 3306 dt. 24.6.98 enclosing a chart containing details of vehicles, sent to CBI by DTO, Udaipur. 131 Badri Narayal He worked as MVI, DTO office, Latha Bhilwara since 2002. He proved the Ext- 40/50 which is the letter No. 165 dt. 1.6.98 containing details of vehicles, sent to CBI by DTO, Bhilwara. 132 Mohan Lal He worked as Registration Clerk, Sharma ARTO office, Jaipur since 2002. He proved the Ext- 40/51 which is the letter No. 33 dt. 15.6.98 containing details of vehicles,

- 123 - R.C. C ase No. 45(A)/1996-Pat sent to CBI by RTO, Jaipur. 133 Binod Saini He worked as MVI, DTO office, Jaipur since 2007. He proved the Ext- 40/52 and 40/53 i.e. the letters dt. 9.7.98 containing details of vehicles RNG 7945, RNG 3599, RJ 14C 1731 and RRB 4841, sent to CBI by DTO, Jaipur. 134 Yatendra Kumar He worked in 1998 as DGM in M/s Kanskal Kamwell Pvt. Ltd. He proved Ext- 24/40 and 24/41 i.e. the letters dt. 4.3.98 and 29.3.98 sent to CBI by M/s Kamwell Pvt. Ltd. regarding manufacturing of medicines. 135 Kanhaiya Lal He worked as DTO, Pali, since Chauhan Nov’’2007. He proved the Ext- 40/54 and 40/55 i.e. the letters No. 2218 dt. 20.6.98 and 2600 dt. 21.8.98 containing details of vehicles, sent to CBI by DTO, Pali. 136 Sohan Lal He worked as DTO, Jodhpur, since April’’2008. He proved the Ext- 40/54 and 40/55 i.e. the letters No. 2218 dt. 20.6.98 and 2600 dt. 21.8.98 containing details of vehicles, sent to CBI by DTO, Pali. 137 TG Chandra He worked in 1998 in M/s Mohan Alembic Chemical Works as Vice President. He proved Ext-24/12 to 24/49 which are the letters No. 960, 961 dt. 12.3.98, 6 dt. 2.4.98, 305, 480 dt. 11.6.98, 529 dt. 22.7.98, 563 dt. 31.7.98, 946 dt.

- 124 - R.C. C ase No. 45(A)/1996-Pat 4.11.98 regarding details of manufacturing and sale of certain medicines, sent to CBI by M/s Alembic Chemical Works. 138 Ashok Kumar Jain He worked as DTO, Ajmer, since July’’2006. He proved the Ext- 40/57 i.e. the letter No. 2597 dt. 31.7.98 containing details of vehicle RNZ 7825, sent to CBI by DTO, Ajmer. 139 Jugal Kishore He worked as DTO, Bikaner, since Mathur July’’2005. He proved the Ext- 40/58 i.e. the letter No. 399 dt. 29.8.98 containing details of vehicles RSF 1490 and RSF 1499, sent to CBI by DTO, Bikaner. 140 Ravindra Kumar He was the C&F agent of M/s Prabhakar Concept Pharmaceuticals in 1998. He proved Ext-24/50 and 24/51, 24/52, 24/53 which are the letters No. 3 and 5 dt. 8.4.98, 143 dt. 1.7.98 and sent by M/s Concept Pharmaceuticals to CBI in reply to queries of CBI regarding certain medicines. 141 Vishnu Kumar He worked as DTO, Nagaur, since Parikh 16.7.2004. He proved the Ext- 40/59 i.e. the letter No. 1093 dt. 28.11.98 containing details of vehicle RJ-21G-0666, sent to CBI by DTO, Nagaur. 142 Jitendra Kumar He is the partner of M/s Khara Khara Chemicals and Compounds, Jamshedpur. He proved the Ext-

- 125 - R.C. C ase No. 45(A)/1996-Pat 24/54 which is the letter dt. 4.2.99 sent by M/s Khara Chemicals and Compounds to CBI in reply to queries of CBI regarding certain firms. He stated that he did not appoint any other firm as his stockist. 143 Jai Prakash Toppo He worked as Dy. Commissioner, Commercial Taxes, Ranchi since July’07. He proved the Ext-24/55 which is the letter No. 53 dt. 28.1.99 sent by Dy. Commissioner, Commercial Taxes, Ranchi to CBI containing information regarding sales tax for the year 93-94 with regard to M/s Ciplex Pharmaceuticals, Ranchi. 144 Ashok Kumar He worked as Dy. Commissioner, Mogotia Commercial Taxes, South Patna in 1999. He proved the Ext-24/56 which is the letter No. 70 dt. 3.2.99 sent by Dy. Commissioner, Commercial Taxes, Patna South to CBI containing information regarding sales tax with regard to M/s Raman Surgico Medico Agency, Patna. 145 Deepak Kumar He worked as Superintendent, Srivastava Central Excise, Deoghar in 1998. He proved the Ext-24/57 which is the letter No. 628 dt. 17.8.98 with enclosure i.e. RT 12 form sent by

- 126 - R.C. C ase No. 45(A)/1996-Pat Superintendent, Central Excise, Deoghar to CBI containing information regarding M/s Bihar Gases Ltd., Jasidih. 146 Laxman Singh He worked as Asstt. Commissioner, Commercial Taxes, Deoghar in 1998. He proved the Ext-24/56 which is the letter No. 70 dt. 3.2.99 sent by Dy. Commissioner, Commercial Taxes, Patna South to CBI containing information regarding sales tax with regard to M/s Raman Surgico Medico Agency, Patna. 147 Narendra Bihari He worked as Manager, SBI, Main Lal Br. New Delhi in 1999. He proved Ext-19/75 i.e. the seizure memo dt. 30.10.99 vide which the CBI seized 3 paid bank drafts pertaining to M/s Hindustan Livestock Agency, New Delhi from SBI, Main Br., New Delhi. 148 Yogendra Kumar He worked as Regional Licensing Jayaswal Officer, Drug Control Administration, Gaya since Feb’95. He proved Ext-24/60 which is the letter No. 25 dt. 10.3.98 of Regional Licensing Officer, Drug Control Administration, Gaya sent to CBI informing that M/s MK Enterprises, BB Road, Sherghati,

- 127 - R.C. C ase No. 45(A)/1996-Pat Gaya was registered with the Civil Surgeon, Gaya for the period from 22.2.91 to 31.12.92. It was not renewed thereafter. 149 Satyendra Kumar He worked as Dy. Commissioner, Singh Central Excise, Ranchi in 1999. He proved the Ext-24/61 which is the letter No. 20 dt. 9.2.99 sent by Dy. Commissioner, Central Excise, Ranchi to CBI containing information that M/s Ceplac Pharmaceuticals, BIT, Ranchi was not registered with this office. 150 Indradeo Prasad He proved the Ext-40/60 which is Sharma his letter dt. 22.4.98 vide which he informed the CBI that his Fiat car BRP 5052 was never given on hire to anyone. 151 Amlendu Ghoshal He worked as typist in legal section of Dumka Collectorate. He proved the Ext-25/ which is the sanction order for prosecution issued by Dy. Commissioner, Dumka against Sardendu Kumar Das. 152 Ramnath Prasad He worked as typist in Law Deptt., Bihar in May’01. He proved the Ext-25 and 25/1 which are the sanction orders for prosecution issued by Law Secretary, Govt. of Bihar. 153 Khora Bhai Moti He worked as Dy. Director of Bhai Patel Transport, Gandhi Nagar, since 2.5.2001. He proved the Ext-

- 128 - R.C. C ase No. 45(A)/1996-Pat 40/57 i.e. the letter No. 2597 dt. 31.7.98 containing details of vehicle RNZ 7825, sent to CBI by DTO, Ajmer. 154 VGS Bhatnagar He worked as Director, GEQD. He proved the Ext-24/62 to 24/66 and Ext-43 to 43/2 which are the letters No. 2349 dt. 4.4.97, 1770 dt. 15.3.99, 1922 dt. 18.3.99, 4658 dt. 9.7.99 and 7362 dt. 6.12.99 sent by CBI to GEQD for examination of documents and handwriting expert opinion thereon and the expert opinion of GEQD vide No. DXC 66/97 dt. 13.5.97, DXC 42/99 dt. 30.11.99 and DXC 42/99 dt, 30.1.2001. 155 Dillu Khan He stated that his truck RSN 8454 never carried any freight to Bihar. 156 Mithilesh Kumar He worked as the Secretary to the Governor of Bihar from 2.9.98 to 11.6.2003. He proved Ext-25/3 which is the sanction order for prosecution accorded on 20.9.2001 and issued by the office of the Governor of Bihar against Sripati Narayan Dubey, the then Commissioner, Dumka. 157 Om Prakash He worked as Inspector, Central Sharma Excise, Bankipore, Patna in 1999. Ext-24/67 to 24/69, 44 which are the documents pertaining to registration and ground plan relating to M/s Ethicare, given to

- 129 - R.C. C ase No. 45(A)/1996-Pat CBI by Central Excise Deptt. Vide letter dt. 136 dt. 12.3.99. 158 Uday Shankar He is the proprietor of M/s Aruna Banerjee Opticals, Dumka. He stated that he never saw or heard about M/s Nihar Enterprises, M/s Bihar Enterprises and M/s Rajendra Prasad Sharma in Dumka. 159 Tarun Kumar He worked as Receptionist in Banerjee Hotel Yuvraj, Ranchi since 1992. He proved Ext-45, 45/1 which are the carbon copies of bills of Hotel Yuvraj evidencing stay of Dr. OP Diwakar and Dr. Sayeed from 18.7.94 to 20.7.94 and Dr. OP Diwakar from 20.8.94 to 23.8.94 in the hotel. 160 Arun Kumar More He stated that he had been living in Dumka since his birth and is the proprietor of Sangeeta medical shop, Dumka. he never saw shops like M/s Nihar Enterprises, M/s Bihar Enterprises and M/s Rajendra Prasad Sharma in Dumka. 161 Rajesh Kumar He is the proprietor of Kushpahari Aushdhalay, Dumka. He stated that he never saw any shops like M/s Nihar Enterprises, M/s Bihar Enterprises and M/s Rajendra Prasad Sharma in Dumka. 162 Dharam Pal He was posted as Under Khatri Secretary, Deptt. Of Personnel and Training, Govt. of India, New

- 130 - R.C. C ase No. 45(A)/1996-Pat Delhi from Aug,99 to Dec,06. He proved Ext-25/4 i.e. the sanction order for prosecution accorded on 3.5.2001 issued by the Central Govt. against Sripati Narayan Dubey, the then Commissioner, Dumka U/s 19 of PC Act, 1988. 163 Sandeep Kumar He is the owner of Bharti Medical Rasit Store, Dumka. He stated that he never saw or heard any shops like M/s Nihar Enterprises, M/s Bihar Enterprises and M/s Rajendra Prasad Sharma in Dumka. 164 Manoj Kumar He is the owner of Deoghar Truck Singh Service. He is in the business since 1989. He stated that he knows about all the offices of transport in this area. In his knowledge, there never existed firms like M/s Universal Transport, Deoghar and M/s Sandeep Roadlines, Shyam Bazar Road, Deoghar. The so called proprietors of these firms Ashok Kumar and Umesh Kumar never resided in Deoghar. 165 Sanjeev He proved Ext-2/1700 to 2/2141 Choudhary which are the vouchers of M/s Vishwakarma Agency. He stated that all these vouchers are in the handwriting and under the signature of Arun Kumar, Partnere of the aforesaid firm. He knows

- 131 - R.C. C ase No. 45(A)/1996-Pat that this firm obtained payment of these vouchers without making any related supply to RD, Dumka. 166 Md. Yusuf He stated that he sold the truck no. RNZ-7825 in 1988 and sold it in 1994. It had the permit for Mumbai, Delhi, Haryana and Gujrat only. It never went to Bihar. 167 Narayan Singh He stated that he purchased the truck no. RNZ-7825 in 1994 from Md. Yusuf. It had the permit for Maharashtra, Punjab, Rajsthan, Delhi, Haryana and Gujrat only. It never went to Bihar. 168 Durga Lal Meena He stated that he was the owner of truck no. RRB-3957 from 1981 to 1996. It had the permit for Rajasthan. Once or twice it went to MP and UP after obtaining the permit. It had not the permit for Bihar and It never went to Bihar. 169 Kartar Singh He stated that he was the owner of truck no. RSB-2995 from 1994 to 1998. It had the permit for Rajasthan only. It never went outside Rajsthan. 170 Mahmood Ali He stated that he purchased the truck no. RRA-4597 in March,1993 and had it till 2003. He got its national permit changed to Rajasthan only. It never went outside Rajsthan. 171 Ajay Kumar Tyagi He stated that he was the owner

- 132 - R.C. C ase No. 45(A)/1996-Pat of truck no. RSB-2995 from 1990 to 1994. It had the permit for Rajasthan only. It never went outside Rajsthan. 172 Rajesh Kumar He stated that he was the owner Purabia of truck no. RRY-3675 from 1992. It had the permit for Rajasthan only. It never went to Bihar. 173 Parvinder Singh He stated that he was the owner Bhatia of Janata Transport, Raipur. This firm uses its own vehicle only in its business. Vehicle No. MP 23B 7769 was not owned by him. It was never used for his firm aforesaid. 174 Vishambhar He stated that he was the owner Dayal Saini of truck No. RND 8641 from 1989 to 1993. He plied this truck in Rajasthan only. It never went to Bihar. 175 Rameshwar He stated that he was the owner Dayal of truck No. RND 8641 from 1993. He plied this truck in Rajasthan only. It never went to Bihar. 176 Shashi Kant He stated that he was the owner Sharma of truck No. RRA 4597 from 1988 to 1993. He plied this truck in Rajasthan and Gujrat only. It never went to Bihar. 177 Ashok Mukherjee He worked in Hindustan Antibiotics, Pune as Marketing Manager in 1998. He proved the Ext-24/70 i.e. the letter dt. 21.5.98 from Hindustan

- 133 - R.C. C ase No. 45(A)/1996-Pat Antibiotics, Pune to CBI containing information regarding Primicin batch no. 103. 2409 phials of this medicine were manufactured and 344 phials had been sent to Patna and Ranchi. 178 Rameshwar He worked as Hd. Clerk, AHD, Prasad Dumka. He adopted his Chaudhary deposition given in RC 38(A)/96- Pat for this case also in which he had stated that once he had accompanied Shesh Muni Ram to Shyam Bihari Sinha who stayed in Hotel Patliputra, Patna and therefrom he collected fake allotment letter. When he raised doubt whether supplied were actually received against bills being passed in the office, Sheshmuni Ram cautioned him that he was not authorized to raise such questions. Big people were involved in all this, so he should stay away. Then on transfer of Shesh Muni Ram, OP Diwakar joined in his place as RD, Dumka. He also worked in the same fraudulent manner as Shesh Muni Ram. He proved Ext-46 to 46/3 which are the receipts given by Sheshmuni Ram and OP Diwakar for official records taken by them. They never returned

- 134 - R.C. C ase No. 45(A)/1996-Pat these records. He proved Ext-104 which is the receipt regarding accounts documents taken by OP Diwakar from Rameshwar Chaudhary when FIR was lodged against him and others for fraudulent withdrawals from treasury. He further stated that he was made an accused in this case but later made approver. 179 Dhananjay He stated that he was the owner Kumar Mallik of truck No. BHN 8610. He does not know M/s Vaishnav Enterprises and never carried any goods for this firm from Ranchi to Dumka. 180 Md. Anwar He stated that he was the owner Hussain of truck No. BIN 8067. This truck never carried any goods for M/s Vaishnav Enterprises. 181 Tila Nath Singh He stated that he was the owner of truck No. BHM 4625 from 1979 to 2004. This truck plied in Hazaribagh only. It never carried any goods for M/s Vaishnav Enterprises firm from Ranchi to Dumka. 182 KK Chaudhary He worked as Sr. Manager and Materials Manager in CCL, Argadda Area. Truck No. BHN 1427 was registered in the name of Materials Manager, CCL Store. Log book was maintained for this truck. It never went on hire and It

- 135 - R.C. C ase No. 45(A)/1996-Pat never carried any goods for M/s Vaishnav Enterprises firm from Ranchi to Dumka. 183 Saubhit Shankar He worked as Chief Materials Pal Manager in DVC, Panchet Dam, Dhanbad. Mini Bus No. BHR 8662 was owned by DVC and used for ferrying workers of DVC. He did not know Shiv Kumar Patwari and never heard his name even. 184 Ram Pratap He stated that he was the owner Chhotu Ram of truck No. GJ 14 5796 from 1992 Sharma to 1996. This truck plied in Ahmedabad, Delhi and Haryana only. It never carried any goods to Bihar. 185 Ramesh He stated that he was the owner Aggrawal of truck No. GJ 1U 3823 from 1991 to 1996, March. This truck never carried any goods to AHD, Bihar. 186 Hari Ram He stated that he was the owner of truck No. RJ 2G 0839 from 1991 to 1993 December. This truck plied in Rajasthan, UP, Maharashtra, Karnataka, Delhi and Gujrat only. It never carried any goods to Bihar. 187 Ram Chandra He stated that he was the owner of truck No. RNG 1909 from 1991 to 1995. This truck plied in Delhi, Maharashtra, Karnataka, Delhi, Haryana and Gujrat only. It never carried any goods to Bihar.

- 136 - R.C. C ase No. 45(A)/1996-Pat 188 Hukum Singh He stated that he was the owner of truck No. RRA 8862 from 1990. After a year, his son Khajan Singh looked after this truck. This truck plied locally only in Rajasthan. 189 Khajan Singh He stated that his father purchased truck No. RRA 8862 from 1990. From 1991 to 1997, he looked after this truck. This truck plied locally in Rajasthan only as it had no permit for outside Rajsthan. 190 Kishan Lal He stated that he purchased truck Kumawat No. RSB 2995 in 1989 in the name of his nephew Indra Kumar. This truck plied locally in Rajasthan only as it had no permit for outside Rajsthan. 191 Devashish Das He stated that he has been living Gupta in Sriram Para Dumka since birth. There was never any veterinary shop named Nihar Enterprises in this place. 192 Ram Pujan Tiwari He retired as a CBI Inspector in 2007. He proved Ext-19/76, 19/77, 19/78, 19/79 which are the seizure memos prepared and signed by him regarding seizure of documents by him from SBI, Main Br., Patna, SBI, Deoghar Br., SBI, Rajbanshi Nagar Br., Patna and Punai Chak Br., Patna. He conducted investigation on instruction from KY Guru Prasad,

- 137 - R.C. C ase No. 45(A)/1996-Pat IO of the case and Sri Rakesh Asthaana, SP. 193 Layak Singh He worked as a CBI Inspector in CBI, Dhanbad from 1997 to 2000. He proved Ext-19/80 to 19/86 which are the seizure memos prepared and signed by Alok Das Gupta, Inspector, CBI regarding seizure of documents by him from various places.

He proved Ext-19/87 to 19/96, 19/97 which are the seizure memos prepared and signed by Inspector Layak Singh Inspector, CBI regarding seizure of documents by him, as he was given the responsibility to conduct part investigation in this case. 194 Om Prakash He worked as a CBI Inspector in Sharma CBI, Dhanbad from Jan,97 to Nov,99. He proved Ext-19/100 to 19/102 which are the seizure memos prepared and signed by him regarding seizure of documents by him from various persons he was given the responsibility to conduct part investigation in this case. 195 KY Guru Prasad He worked as Dy. SP, in CBI, AHD, Dhanbad during 1998-99 and functioned as Investigating Offier

- 138 - R.C. C ase No. 45(A)/1996-Pat of this case. He proved Ext- 19/103 to 19/107 i.e. the seizure memos prepared by CBI at the time of seizing different document from different persons / organization. He proved Ext-24/71 to 24/78 which are the letters written by CBI and replies received from different persons / organizations. He examined many witnesses during the course of investigation. He further stated that as IO, he assigned part investigation to other IOs like Layak Singh, RP Tiwari, OP Sharma, Nand Kumar Nair, Ramswarup, R. Devnath, Inder Singh, Malkiyat Singh, Anil Kumar and Khalid Beg, all Inspectors of CBI. He obtained GEQD opinion on various documents. He investigated this case till 12.11.99 and handed over the charge of investigation to Sri Layak Singh, Inspector. 196 Ashish Prasad He worked as Inspector, CBI, Dhanbad in the year 2000. He was given the charge of this case on 14.11.2000. He perused the charge-sheet already prepared in this case by Sri AK Jha, signed it submitted in court on 10.10.2001

- 139 - R.C. C ase No. 45(A)/1996-Pat 197 Ajay Kumar Jha He worked as Inspector, CBI, Dhanbad since 1996. He proved Ext-1/1 i.e. the FIR of this case. He proved Ext-47 to 47/42, which are the specimen handwritings of different accused persons of this case. He proved Ext-24/79 to 24/90 which are the requisitions sent by CBI to different persons/organizations and replied received from them by CBI. He proved Ext-19/108 to 19/114 which are the seizure memos prepared by CBI at the time of seizing documents of this case. He stated that he assisted Ashish Prasad, Inspector in preparation of draft charge-sheet of this case.

17. Investigating Officer wrote letters to various Medicine Manufacturing Companies/ C& F Agents regarding receiving of any official letters for supply of medicine to R.D. Office, AHD, Dumka. They also inquired whether the suppliers firm were their Authorised stockist/Dealers for Govt. Supply. Companies sent their written reply which are exhibited.

Sl. PW’ Name of witness Name of Company Exhibits Nos. No s Firm . No. 1. 10 Dr. M/s Wockhardt 24 S.R.Kumthekar Veterinary Ltd., Mumbai 2. 15 Arun Kumar M/s Cadila Health 24/1

- 140 - R.C. C ase No. 45(A)/1996-Pat Parikh Care Ltd., Ahmedabad 3. 18 Sushil Kumar Authorised Dealer 24/1 Bhatia of M/s Borosil Glass Works Ltd., Mumbai 4. 23 Sudhanshu C & F Agent of M/s 24/3 to 24/6 Jaiswal Tridos Laboratories Ltd., Bombay. 5. 25 Nripendra C & F Agent of M/s 24/7 to 24/10 Chandra Pal Glaxo Veterinary India, Ltd. Bombay. 6. 26 Niranjan Mandal M/s Brihans 24/11 to Laboratories Pune. 24/12 7. 27 Umesh Kumar M/s Karnatka 24/13 to Sinha Antibiotics & 24/14 Pharmaceuticals, Ltd. 8. 28 Anjan Sinha C & F Agent of M/s 24/15 to Pfizer Ltd., 24/18 Bombay. 9. 32 S. Narayanan M/s Sarabhai 24/19 Chemicals, Baroda. 10 49 Avinash Chandra M/s Pfizer Ltd., 24/20 . Arora Mumbai 11 59 Kush Agrawal C & F Agent of M/s 24/22 to . Hochest Marion 24/25 Roussel Ltd., Mumbai 12 69 Jagjit Singh Asstt. Drug 24/27 . Controller 13 70 Nirmal Kumar M/s Animal 24/28 . Jain Research Centre, Jaipur 14 89 Narendra Kumar Authorised Dealer 24/31 . Jha of M/s Borosil Glass Works Ltd.,

- 141 - R.C. C ase No. 45(A)/1996-Pat Culcutta 15 92 Parimal Kumar M/s Glaxo India (Already Ext. Singh Ltd., Patna Division 24/9 & 24/10) 16 113 K. Daniel M/s Ranbaxy 24/34 to . Laboratories Patna 24/25 Division 17 114 Binay Kumar M/s Hindustan 24/26 to . Mishra Antibiotics Ltd., 24/38, Patna Division 24/37/1 to 24/38/1 18 125 Sapan Dasgupta M/s Borosil Glass 24/39 . Works Ltd., Mumbari 19 134 Yatendra Kumar M/s Kamwell 24/40 to . Kansal Private Ltd., 24/41 Banglore 20 137 T.G.Chandra M/s Alembic 24/42 to . Mohan Chemical Works 24/49 Company, Baroda 24/42/1 to 24/43/1, 24/44/1, 24/45/1, 24/45/2 21 140 Ravindra Kumar C & F Agent of M/s 24/50 to . Prabhakar Concept 24/53 Pharmaceuticals, Patna Division. 22 142 Jitendra Kumar C & F Agent of M/s 24/54 . Khara Borosil Glasswork Ltd., Mumbai 23 148 Yogenra Kumar Regional Licensing 24/60 . Jaiswal Authority, Health Department, Patna 24 177 Ashok Mukharjee M/s Hindustan 24/70 . Antibiotics, Pune

- 142 - R.C. C ase No. 45(A)/1996-Pat 18. Transport Official proved their Vehicle No’s verification report which were mentioned on suppliers bill submitted to the Department R.D office, Dumka. Sr. PW’s Name of witness Name of office Ext. No. No. No. 1 88 Rajesh Kumar D.T.O, Hazaribag 40 & 40/1 2 90 Baldeo Choudhary D.T.O, Dhanbad 40/2 to 40/5 3 91 Krishna Kant Asst. R.T.O. 40/6 to Prasad 40/8 4 93 Md. Kaisar Ali D.T.O, Saran 40/9 & (Chapra) 40/10 5 94 Ajit Shankar D.T.O, Dumka 40/11 to 40/14 6 95 Ishwar Lal D.T.O, Godda 40/15 7 97 Durga Kumari D.T.O, Deoghar 40/16 Sinha 8 98 Gopal Narayan D.T.O, Bhojpur 40/17 Singh 9 99 Kjurshid Alam D.T.O, Begusarai 40/18 10 100 Vijay Kumar Sinha D.T.O, Giridih 40/19 11 101 Md. Abul Hasan D.T.O, Purnea 40/20 & 40/21 12 102 Suresh Kumar D.T.O, Chaibasa 40/22 & Dudhani 40/23 13 107 Birendra Kumar D.T.O, Bhagalpur 40/28 & Mishra 40/29 14 110 Harish Kumar R.T.O, Kota 40/30 Sharma 15 112 Naseeban Asst in D.T.O, 40/33 Chaudhary Ranchi 16 116 Bhairodin Kol Dlerk in R.T.O, 40/34 & Sagar (M.P) 40/35 17 117 Rajesh Sharma D.T.O, Dhaulpur 40/36 18 118 Om Prakash Registration clerk 40/37 at R.T (M.V), Revadi Haryana 19 119 Ramphal Rana Registration 40/38

- 143 - R.C. C ase No. 45(A)/1996-Pat Clerk at R.A (MV) Narwana Haryana 20 120 Ram Chandar Registration 40/39 Clerk at R.A (MV), Narnaul Haryana 21 121 Vipun Gupta Registration 40/40 Clerk at R.A (MV), Rohtak, Haryana 22 122 Hawa Singh Registration 40/41 Clerk at R.A (MV), Bhivani, Haryana 23 123 Uday Singh Registration 40/42 Clerk at R.A (MV), Sonipat, Haryana 24 124 Vishnudutt Mishra Asst. Regional 40/43 Inspector (Tech), R.T.O, kanpur 25 126 Wilson Vengra D.T.O, Bokaro 40/44 & 40/45 26 127 Surendra Mohan Asst at D.T.O 40/46 Sharma Nawanshahar, Punjab 27 128 Ram Bilas D.T.O Saharsa 40/48 Choudhary 28 129 Neel Kamal D.T.O, Patna 40/48 29 130 Mukesh Dad M.V.I at D.T.O, 40/49 & Office Bhilwara 40/49/1 30 131 Badri Narayan MVI at D.T.O, 40/50 Latha Office, Bhilwara 31 132 Mohan Lal Sharma Registration 40/51 Clerk at ARTO, Jaipur 32 133 Binod Sami M.V.I at D.T.O, 40/52 & Office Alwar, 40/53

- 144 - R.C. C ase No. 45(A)/1996-Pat Rajasthan 33 135 Kanhaiya Lal D.T.O, Office Pali, 40/54 & Chouhan Rajasthan 40/55 34 136 Sohan Lal D.T.O, Hodhpur, 40/56 Rajasthan 35 138 Ashok Kumar Jain D.T.O, Ajmer 40/57 36 139 Jugal Kishore D.T.O, Bikaner 40/58 Mathur 37 141 Vishnu Kumar D.T.O, Nagor, 40/59 Parikh (Rajasthan)

19. Following Truck Owners Stated that their trucks never carried any materials to Animal Husbandry Department, Bihar/Dumka Sr. PW’s Name of witnesses Truck No./Vehicle No. No. 1 150 Indradeo Prasad BRP 5052 (Car) Sharma 2 155 Dillu Khan RSN 8454 3 164 Manoj Kumar Singh M/s Niversal Transport, Deoghar M/s Sandeep Road Line, Deoghar (Not in existence) 4 166 Md. Yusuf RNL 7825 5 167 Narayan Singh RNL 7825 6 168 Durga Lal Meena RRB 3957 7 169 Gurubachan Singh RSB 2995 8 170 Shahadat Ali RRA 4597 9 171 Ajay Kumar Tyagi RSB 2995 10 172 Rajesh Kumar Purbia RRY 3675 11 173 Parvinder Singh Bhatia MP-23B-7769 12 174 Bishambar Dayal Saini RND 8641 13 175 Rameshwar Dayal RND 8641 14 176 Shashi Kant Sharma RRA 4597 15 179 Dhanjay Kumar Manik BHN 8610 (Diesel Tanker) 16 180 Md. Anwar Hussain BIN 8067 17 181 Tilanak Singh BHM 4265 18 182 K.K. Chaudhary BHN 1427 (CCL)

- 145 - R.C. C ase No. 45(A)/1996-Pat 19 183 Saunit Shankar Pal BHR 8662 (DVC Mini Bus) 20 184 Ram Pratap Chhotu GJ-1U-5796 Ram Sharma 21 185 Ramesh Agrawal GJ-1U-3823 22 186 Hari Ram RJ-2G-0839 23 187 Ram Chander RNG-1909 24 188 Hukam Singh RRA-8862 25 189 Khajan Singh RRA-8865 26 190 Kishan Lal Kumavat RSB-2995

20. Prosecution examined Bank officials to prove bank account of suppliers

Sr. PW’s Name of witnesses Post with name of bank No. 1 3 Narayan Prasad Lal Sr. Manager, U.C.O Bank, Deoghar 2 4 Nijharius Tirkey Dy. Manager , S.B.I, Godda 3 5 Manas Kumar Sr. Assistant, S.B.I Main Chattarjee Branch, Dumka 4 6 Binodanand Jha Chief Manager, Oriental Bank of Commerce, Patna 5 7 Suresh Chandra Chief Manage, SBI, Hazaribagh 6 8 Balram Tiwary Deputy Manager, S.B.I, Doranda. 7 9 Sudama Sinha Sr. Manager, U.C.O Bank, Patna 8 17 Jit Mohan Pal Assistant General manager, S.B.I, Patna 9 20 Sardendu Branch Manager, S.B.I, Chakarvarty Dumka 10 29 Chanchlesh Kumar Manager, S.S.I, Jamshedpur 11 30 Nawal Kishore Singh Chief Manager, Union

- 146 - R.C. C ase No. 45(A)/1996-Pat Bank of India, Ranchi 12 31 M.K. Mandal Chief Manager, State Bank of Bikaner & Jaipur, Faridabad. 13 33 S.R. Chakargvarty Assistant General manager, Canara Bank, Calcutta 14 34 Shanti Das Deputy Manager, S.B.I, Chakarbarty Ranchi 15 35 E. Ahsan Chief Manager, Canara Bank Hazaribagh. 16 36 Jainendra Kumar Chief Manager, S.B.I Madhepura. 17 37 S.N. P. Nandkulliar Chief Manager, S.B.I, Garadanibag, Patna 18 38 Binod Kumar Jha Chief Manager, Allahabad Bank, Deoghar 19 39 Kishore Kandulna Sr. Manager, Punjab National Bank, Ranchi 20 40 P.V.B. Sudhakar Sr. Branch Manager, Raw 21 41 P.V.B.Sudhakar Rao Sr. Branch, Central Bank of India, Patna 22 42 Partha Pratin Sarkar Chief Manager, SBI, Dhanbad 23 43 Y.K.Lamba Chief Manager, SBI, New Delhi 24 44 Satish Kumar Anand Asst. General Manager, UCO Bank, New Delhi 25 45 Satyavir Gupta Manager, Punjab National Bank, New Delhi 26 46 Shivaji Vishwanath Dy. Manager, SBI, Main Branch, Patna 27 48 Sardanand Chief Manager, SBI, Choudhary Nawada 28 50 Utpal Bose Chief Manager, SBI,

- 147 - R.C. C ase No. 45(A)/1996-Pat Munger 29 51 V.Rejendra Prasad Senior Manager, Corporation Bank, Patna 30 52 Dwarika Lal Prasad Chief Manager, Indian Bank, Ranchi 31 53 Raman Kumar A.G.Manager,Canara Bank, New Delhi 32 54 Pradeep Kumar Manager, Allahabad Banerjee Bank, Calcutta 33 55 Surendra Kumar Manager, SBI, Patna Ram 34 56 Arun Kumar Singh Sr. Branch Manager, Bank of Baroda, Begusarai 35 57 P.K.Das Manager, Cenara Bank, Calcutta 36 58 Parmeshwar Yadav Chashier, SBI, Deoghar 37 60 Raghunath Rai Manager, SBI, Hatia, Ranchi 38 61 Amit Lal Banerjee Deputy Manager, UBI, Culcutta 39 63 Binay Kumar Pandey Vigilance Officer, Oriental Bank of Commerce, Patna 40 64 Suresh Chandra Chief Manager, SBI, Doranda, Ranchi 41 65 A.P.Sinha Chief Manager, SBI, Patratu 42 66 Balram Tiwary Deputy Manager, SBI, Doranda 43 67 Suresh Prasad Chief Manager, SBI, Gupta Purnia 44 68 Azad Narayan Ojha Deputy Manager, SBI, Hazaribagh 45 77 Sidharth Ranjan Chief Manager, Punjab Bhatt National Bank, Chapra 46 147 Narendra Bihari Lal Manager, SBI, New

- 148 - R.C. C ase No. 45(A)/1996-Pat Delhi

21. During argument on behalf of the prosecution, Ld. Spl P.P, CBI Mr. Shiv Kumar Kaka submitted that nine allotment letters total amounting to Rs. 5,71,000/- were issued to R.D., AHD, Dumka during the period 1991-92 to 1995-96 under the Major Head 2403 by the budget and Accounts Officer, Animal Husbandry Directorate, Patna under the none plan scheme. Letter No.1 4437 dated 18.05.1991 One Lakh for material supply and nil for machinery, letter no. 5148 dated 14.08.1992 of Rs. 50,000/- for material supply and nil for machinery, letter no. 8053 dated 11.12.1992 of Rs. 50,000/- for material supply and nil for machinery, letter No. 6036 dated 23.08.1993 of Rs. 1,00,000/- for material supply and nil for machinery, Letter No. 4602 dated 12.07.1994 of Rs. One Lakh for material supply and nil for machinery. Letter No. 3588 dated 13.07.1995 of Rs. 50,000/- allotted for material supply and nil for machinery, Letter No. 4824 dated 04.08.1995 of Rs. 50,000/- alloted for material supply and nil for machinery, letter no. 7559 dated 20.12.1995 Rs. 50,000/- alloted for material supply and nil for machinery, one more allotment Rs. 15,000/- for material supply and Rs. 6,000/- for machinery supply.

22. Further submitted that Rs. 1,85,36,400/- was also allotted by special secretary the Government of Bihar Animal Husbandry and Fisheries Department AHD Branch Secretariats Ranchi under ST Region Sub-Plan scheme under the expenditure Head - 2403 - AHD – 796 during the period 1991-92 to 1995-96. They submitted details of allotment letter issued under plan schemes. Letter No. 14 dated 13.05.1998 amount Rs. 8,50,000/- for

- 149 - R.C. C ase No. 45(A)/1996-Pat extension of R.D and DAHO Offices, Letter no. 17 dated 13.05.1991 Rs. 70,000/- for extension of Grade-I veterinary hospitals, Letter No. 13 dated 31.05.1991 allotted amount Rs. 13,38,000/- for modernization of Veterinary Hospitals, Letter No. 93 dated 31.07.1991 Rs. 5,000/- for veterinary hospital, Letter No. 20 dated 14.05.1991 allotted amount Rs. 1,00,000/- for establishment of statistical cell, Letter No. 85 dated 25.07.1991 allotted amount Rs. 2,00,000/- for training of Animal/Poultry holder, Letter No. 19 dated 14.05.1991 allotted amount Rs. 60,000/- for acquisition / construction of Departmental Building. Letter No. 18 dated 14.05.1991 allotted amount Rs. 60,000/- for demonstration and fair. Letter No. 45 dated 15.06.1991 allotted amount Rs. 3,80,000/- for organization of Animal fair and animal demonstration, Letter No. 51 15.06.1991 allotted amount Rs. 18,30,000/- for demonstration and extension of fodder, Letter No. 301 dated 10.03.1992 allotted amount Rs. 28,200/- for distribution of high breed bull, Letter No. 55 dated 21.06.1991 allotted amount Rs. 6,67,000/- for distribution of milking animals. Letter No. 56 dated 21.06.1991 allotted amount Rs. 2,00,000/- for distribution of high breed pregnant calves, Letter No. 58 dated 21.06.1991 allotted amount Rs. 5,52,600/- for farming wool and development center. Letter No. 59 dated 21.06.1991 allotted amount Rs. 5,52,600/- for nourishment and distribution of goat and similar allotment for year 1992 – 93, 1993-94, 1994-95, 1995-96 and submitted that during the period 1991-92 to 1995 apparently allotted money Rs. 5,71,000/- by the Government of Bihar to R.D, AHD, Dumka for the purchase of feed/ instrument/ medicines, but fraudulently

- 150 - R.C. C ase No. 45(A)/1996-Pat withdrawn Rs. 34,91,54,844/- by 1475 number of treasury bills of various co-accused suppliers bill on the strength of fake allotment letters. Further submitted that the fake allotment letters could not be found and seized but contingent register maintain by Rameshwar Prasad Chaudhary reveals position of such fake allotment letters purportedly issued by the budget and account officer AHD Patna to R.D AHD, Dumka for the period of 1993-94 and 1994-95.

23. On behalf of the prosecution Ld. Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that following payments have been made to the co-accused suppliers by the office of R.D. , AHD, Dumka for purported supply of feed/fodder/medicines and transport of live animals and articles from one place to another places to the various units of AHD under R.D, AHD, Dumka during the period 1991-95. Payment for feed and fodder withdraw/illegally received by different firms.

SUPPLIERS OF FEED AND FODDER.

SL. NAME OF THE SUPPLIER NUMBER AMOUNT NO. FIRM OF CLAIMED (RS.) TREASURY VOUCHERS 1. M/s. Sanjay Kumar, 0276 Rs. 4,21,82,616/- Dumka 2. M/s. Harish Chandra 0001 Rs. 2,55,000/- Agwarwal, Dumka 3. M/s. A. Traders, Patna 0031 Rs. 99,14,140/- 4. M/s. Manisha 0008 Rs. 25,50,945/- Enterprises, Ranchi 5. M/s. O.P. Gupta, Ranchi. 0004 Rs. 20,21,610/-

- 151 - R.C. C ase No. 45(A)/1996-Pat

SUPPLIERS OF VETERINARY MEDICINES.

SL. NAME OF THE NUMBER AMOUNT NO. SUPPLIER FIRM OF CLAIMED (RS.) TREASURY VOUCHERS 6. M/s. Radha Pharmacy, 0076 Rs. 1,39,91,415/- Dumka 7. M/s. Nihar 0134 Rs. 2,33,09,841/- Enterprises, Dumka 8. M/s. Vishwakarma 0061 Rs. 2,20,85,730/- Agency, Deoghar 9. M/s. Laxmi 0004 Rs. 19,99,000/- Enterprises, Godda 10. M/s. Shakti Pharma 0007 Rs. 14,99,618/- Distributors, Bhagalpur. 11. M/s. Sree Gouri 0002 Rs. 7,30,940/- Distributors, Bhagalpur 12. M/s. Durga Medical 0003 Rs. 7,96,992/- Hall, Bhagalpur 13. M/s. Koutilya Pharma 0001 Rs. 2,02,365/- Distributor, Bhagalpur. 14. M/s. Medicine House, 0001 Rs. 5,00,010/- Bhagalpur 15. M/s. M.K. Enterprises, 0001 Rs. 2,24,800/- Gaya 16. M/s. Samarpan Vet. 0007 Rs. 26,97,906/- Enterprises, Patna

- 152 - R.C. C ase No. 45(A)/1996-Pat 17. M/s. Trideo 0073 Rs. 1,60,92,688/- Enterprises, Patna 18. M/s. S. R. Enterprises, 0201 Rs. 4,70,31,511/- Patna 19. M/s. Tirupati Agency, 0023 Rs. 40,24,742/- Patna 20. M/s. R.K. Agency, 0007 Rs. 34,99,320/- Patna 21. M/s. Bihar Surgico 0010 Rs. 34,75,589/- Medico Agency, Patna 22. M/s. Vyapar Kutir, 0006 Rs. 29,86,600/- Patna 23. M/s. Abhishek 0005 Rs. 24,96,585/- Enterprises, Patna 24. M/s. Mukesh 0005 Rs. 23,49,280/- Enterprises, Patna 25. M/s. Shyam 0013 Rs. 21,47,877/ Enterprises, Patna 26. M/s. Shree Baba 0005 Rs. 17,69,123/- Chemical Works, Patna 27. M/s. Magadh 0001 Rs. 4, 97,500/- Distributors, Patna 28. M/s. Bhagat & 0102 Rs. 2,86,22,725/- Company, Ranchi 29. M/s. Baishnow 0025 Rs. 1,25,49,810/- Enterprises, Patna 30. M/s. Ceplac 0002 Rs. 2,49,900/- Pharmaceuticals, Ranchi 31. M/s. Little Oak 0064 Rs. 1,88,69,021 Pharmaceuticals, Calcutta

- 153 - R.C. C ase No. 45(A)/1996-Pat SUPPLIERS OF A.I. INSTRUMENTS

SL. NAME OF THE NUMBER OF AMOUNT NO. SUPPLIER FIRM TREASURY CLAIMED (RS.) VOUCHERS 32 Semex Cryogenics, 0139 Rs. 4,82,07,737/- Delhi 33. Asian Breeders (India), 0019 Rs. 84,78,191/- New Delhi

SUPPLIERS OF OTHER MATERIALS (EQUIPMENTS & LIVE STOCK)

SL. NAME OF THE NUMBER OF AMOUNT NO. SUPPLIER FIRM TREASURY CLAIMED (RS.) VOUCHERS 34. Anil Hardwar, Dumka 0001 Rs. 1,44,000/- 35. Rakesh Kumar 0002 Rs. 1,19,810/- Agrawal, Dumka 36. Rajaram, Dumka 0001 Rs. 1,01,250/- 37. Nishikant Singh, 0006 Rs. 7,81,300/- Deoghar 38. Bihar Gases Limited, 0002 Rs. 1,64,020/- Jasidih 39. Raman Surgico Medico 0002 Rs. 9,99,802/- Agency, Patna 40. Hindisthan Live Stock 0003 Rs. 13,11,000/- Agency, Delhi

TRANSPORTERS OF FEED/FODDER/LIVE STOCK ETC.

SL. NAME OF THE SUPPLIER NUMBER OF AMOUNT NO. FIRM TREASURY CLAIMED (RS.) VOUCHERS

- 154 - R.C. C ase No. 45(A)/1996-Pat 41. Shiv Kumar Patwari, 0031 Rs. 9,92,915/- Dumka 42. Rajendra Prasad Sharma 0029 Rs. 47,73,450/- (A-56), Dumka 43. Sandeep Roadlines, 0004 Rs. 18,75,815/- Deoghar 44. Universal Trnasport, 0009 Rs. 16,90,275/- Deoghar 45. Anand Kumar, Jamtara 0061 Rs. 79,40,075/-

Grand Total :- Rs. 34,91,54,844/- 24. On behalf of C.B.I it is also submitted that three firms are not in existence but they are received bank draft account payee payment by submitting forged and fabricated vouchers. Further submitted that five approver witnesses (1). Md Sayeed, (2). Naresh Prasad, (3). Shiv Kumar Patwari, (4). Rameshwar Prasad Chaudhary and (5). Shailesh Prasad Singh fully supported the prosecution story that without supplying feed, medicine/machinery, forged vouchers submitted. Shiv Kumar Patwari clearly disclosed that they submitted transport vouchers without carrying the materials feeds and animals from one place to another place. Examined prosecution witness I.O P.W. 192 & P.W. 197 cross-examined in the court, who fully supported the prosecution story and humbly prayed that all accused who are facing the trial may be held guilty and convicted accordingly. 25. During argument on behalf of accused persons namely Sushil Kumar, Anil Kumar Sinha, Sunil Kumar Sinha, Tripurari Mohan Prasad, learned lawyer Mr. Raj Kumar Sahay, on behalf of accused Arun Kumar Singh

- 155 - R.C. C ase No. 45(A)/1996-Pat learned lawyer Sri Bharat Mahto, on behalf of accused Krishan Murari Sah, Manoj Kumar Srivastava, Ravi Nandan Kumar Sinha, Sanjay Shankar, learned lawyer Sri Sanjay Kumar submitted written argument U/s- 314 of Cr.P.C in the court and submitted that all supplier firm supply the material respectively which is received by the authorized receivers. Later on receivers maintain stock register and further sub distributed to beneficiaries. The Regional Director, AHD Dumka in the light of recommendation made by the receivers verify received property and directed to prepare bill in respect of supply materials. Suppliers do not take part in conspiracy to prepare fake vouchers according to demand of R.D, AHD Office, Dumka. Authorized suppliers do not play any active roles to prepare bills and those bills passed by Treasury Officers, Dumka. On behalf of suppliers accused learned lawyer submitted that some accused suppliers received cash from R.D, AHD Office, Dumka if they are local address suppliers but if supplier are out of Dumka District they received Bank Draft and deposit in the account of firm, so there are no any criminal conspiracy to withdraw illegally payments from Dumka Treasury. All bills passed without any influence of suppliers so the doubt on the part of supplier accused are groundless, meaningless and humbly prayed that the benefit of doubt may be provided to all above suppliers accused. 26. On behalf of suppliers accused Dinesh Kumar Sinha, learned lawyer Mr. Akhileshwar Prasad submitted written argument U/s- 314 of Cr.P.C and submitted that accused never visited Dumka. He was partner of firm with co-accused Sateyndra Kumar who received payments after submitting supply vouchers of medicine and pray

- 156 - R.C. C ase No. 45(A)/1996-Pat that no any evidence to prove alleged charges against accused Dinesh Kumar Singh. 27. On behalf of accused Manoranjan Prasad Learned Lawyer Mr. Akhileshwar Prasad filed written argument U/s- 314 of Cr.P.C and submitted that I.O P.W.197 Ajay Kumar Jha accepted in para – 76 to 79 in deposition that Dr. Manoranjan Prasad only counter- signed the signature of Pitamber Jha in T.V.O (Mobile), Deoghar and he did not pass any bill. Further submitted that 94 % payment against supply vouchers of Vyapar Kutir Udog has been received by accused Manoj Kumar Srivastva, so no any criminal liability lying on the accused Manoranjan Prasad. Section 114 (e) & (f) of Indian Evidence Act, 1872 (Sridhar Prasad, S/o – Sri Ram Vs. The State of Bihar through the CBI as reported in 2011 (3) PLJR, Page no. 199 – Para – 2, 3, 5, 11 & 12) file in support of argument. In relating to evidence of approver submitted that the Principles laid down by Hon'ble Supreme Court to be followed while evaluating the evidence of an approver. Because the appreciation of an approver's evidence has to satisfy a doubt test. That the approvers evidence must receive sufficient corroboration. The learned lawyer also filed photocopy of Judgment Cr. Appeal No. 204 and 312 of 1997 L. Chandraiah Vs. State of A.P and Anr., judgment Cr. Appeal Nos. 139, 140, 152 and 158 of 1974 decided on 30.03.1979 Chonampara Chellappan and Ors. Vs. State of Kerala decided by the Hon'ble Supreme Court. In the last humbly prayed that accused may be acquitted from alleged charges in this case. 28. On behalf of accused Harish Kumar Khanna learned lawyer Mr. Akhileshwar Prasad filed a written

- 157 - R.C. C ase No. 45(A)/1996-Pat argument U/s- 314 of Cr.P.C that the agreement deed executed between Smt. Madhu Mehta and Sri Harish Kumar Khanna dated 01.04.1992, by which, salary was allowable to Madhu Mehta only being working partner and Harish Kumar Khanna was sleeping partner and not allowed any salary or working allowance. So accused have no knowledge about the business activities of the firm. Further submitted that all affairs of firm business was conducted by Madhu Mehta's husband Sri Rajan Mehta which is also accepted by C.B.I and submitted that accused Harish Kumar Khanna has not done any overt act towards the commission of offence in support submitted judgment of Tansi case and BOFORS Scam Case in his support and prayed that most humbly and respectfully to this Hon'ble Court may kindly be pleased to acquit the accused Harish Kumar Khanna from the charges in this case, in the interst of Justice. 29. On behalf of accused O.P Diwakar and other employee in R.D. AHD Office, Dumka and employee of Dumka Treasury their respective lawyers learned lawayers Mr. Anil Kanth, Mr. N.N. Tiwary, Mr. Sanjiv Chandra, Mr. Sunil Kumar Sinha and Mr. B. Mitra submitted that the investigation are punfunctory. I.O accepted that they do not investigate personally. All above accused done his duty according to law, there is no any evidence of criminal conspiracy between co-accused so the alleged charges U/s- 120 (B) of I.P.C r/w 409, 420, 465, 467, 468, 471, 477 (A) of I.P.C and Section 13 (2) r/w Section 13 (1) (c)& (d) of P.C Act, 1988 are not proved beyond reasonable doubt on behalf of prosecution side successfully and benefit of doubt may be given to above accused persons and humbly prayed that above accused

- 158 - R.C. C ase No. 45(A)/1996-Pat persons may be acquitted from above alleged charges in this case. 30. Heard in detail on behalf of both the sides Ld. Lawyer and perused the records. It is transpires that charges framed against accused persons U/s- 120 (B) r/w 409, 420, 465, 467, 468, 471, 477 (A) of I.P.C and Section 13 (2) r/w Section 13 (1) (c)& (d) of P.C Act, 1988. 31. The summary of legal principles involved in this case is very important for appreciation of 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 inference to section 3 (2) of the General Clauses Act, 1897, defines it as used with reference to an offence or a civil wrong , Shel include a series of acts and words which referred to acts done extent also to legal omission. It was considered in the case reported in AIR 1969 SC – 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. That the Act within the meaning of the words used in various statues might include omission or failure to do an act, but in order that the particular statutes might cover and 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 provision expressly or employed with requiring or authorizing the omission or failure. In this case the accused persons have been charge for various offence as stated above. The basic constituents of the such offences. 32. Section 120 (B) of I.P.C deals with criminal

- 159 - R.C. C ase No. 45(A)/1996-Pat conspiracy the entire case of the prosecution hinges around a general and common conspiracy hatched among the accused persons. The essential ingredients being (a) and agreement between two or more persons to commit an offence (b) in doing so the accused either di 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 act. 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 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

- 160 - R.C. C ase No. 45(A)/1996-Pat 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 separates 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 ground of persons cooperate towards their separate aims without an privities with each other, each combination

- 161 - R.C. C ase No. 45(A)/1996-Pat constitutes a separate conspiracy. The common intention of the conspirator then is a work for the furtherance of the common design of his ground only. Md. 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. 33. 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 I.P.C, which reads as under :- 120-A. 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. 34. 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

- 162 - R.C. C ase No. 45(A)/1996-Pat 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. 35. In Sardar Sardul Singh Caveeshar Vs. State of Maharashtra (1964) 2 SCR 387, 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” 36. 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 :- 37. “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 license for a pretty long time leads to the inference that they agreed to do an/or

- 163 - R.C. C ase No. 45(A)/1996-Pat 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 Pradhan & 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 conspiracy 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 Hon'ble Apex Court after elaborate discussions of the various judgments of the Court, concluded thus : 38. “To establish a charge of conspiracy knowledge about indulgence in either an illegal act or a legal act by illegal means is necessary. In some cases, intent of unlawful use being made of the goods or services in question my 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

- 164 - R.C. C ase No. 45(A)/1996-Pat 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 illegally 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 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 need 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 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 agreements, 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,

- 165 - R.C. C ase No. 45(A)/1996-Pat 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 justiciable be treated as a conspirator. Section 10 of the Evidence Act recognizes 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 cons pirating, 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 provisions, it has to be shown that (1) there is reasonable 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 persons is a

- 166 - R.C. C ase No. 45(A)/1996-Pat party to it. 39. Section – 409 of I.P.C 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 circumstances 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. 40. Section – 420 of I.P.C 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 accused given to the complainant amounts to cheating since property includes money, hence offence under Section 420 IPC is made out. 41. Section – 465 of I.P.C deals with

- 167 - R.C. C ase No. 45(A)/1996-Pat punishment for forgery, the term forgery has been defined U/s- 463 or the I.P.C, 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 documents 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) SCC – 641 that the false document must be made with an intent to cause damage or injury to the public or to any clas 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. 42. Section – 467 of I.P.C deals with forgery of valuable security, will etc. In order to constitute the offence it must be proved that the documents in question is the false documents within the meaning of Section – 464 IPC 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 Section – 471, it has to be shown that the accused either knew or has reason to believe that the document was forged. 43. Section – 468 of I.P.C 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

- 168 - R.C. C ase No. 45(A)/1996-Pat offence. 44. Section – 471 of I.P.C, Using as genuine a forged document - the essential ingredients for the offence being – (a) the accused fraudulently or dishonestly used a document or electronic record as genuine, (b) the accused knew or had reason to believe that the documents were the forged one. Then 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. 45. Section – 477 A of I.P.C, 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

- 169 - R.C. C ase No. 45(A)/1996-Pat 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. 46. 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 I.P.C (2002) 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

- 170 - R.C. C ase No. 45(A)/1996-Pat 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 I.P.C 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 persons 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 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 Court 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 ad distinct acts ie. the monies siphoned out of different treasuries at different time, hence the case cannot be amalgamated. Their Lordship had taken notice of the provisions

- 171 - R.C. C ase No. 45(A)/1996-Pat contained in Section – 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 treasures and reached the hands of any of the persons involved. It has been found that the criminal conspiracies in the cases are allied offene of the offence under P.C Act. It has been found that so far the offences under Section 13 (1)(c) and Section 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. 47. Section – 13 of the Act deals with Criminal misconduct by a public servants. Section – 13 (1)(c) of P.C Act 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 persons to do so. 48. Section – 13 (1)(d) of P.C Act 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

- 172 - R.C. C ase No. 45(A)/1996-Pat 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. 49. 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 Learner’s 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. 50. Section – 13 (2) r/w 13(1) (c) & (d) of 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 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. 51. 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 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

- 173 - R.C. C ase No. 45(A)/1996-Pat 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 Articles – 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). Articles – 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 showing the estimated

- 174 - R.C. C ase No. 45(A)/1996-Pat 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. 52. 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. 53. 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 Articles – 206. Thus an expenditure by the state may be either from the consolidated fund or contingency fund. Ordinarily consolidated funds is to be

- 175 - R.C. C ase No. 45(A)/1996-Pat used and the fund from the contingency fund is supposed to meet a temporary measure and unforeseen expenditure. 54. In this case role of Treasury Officer (T.O), and the responsibility of the Drawing and Disbursing Officer (DDO) has to be discussed for better appreciation of the judgment. As per Rule – 43 of Bihar Treasure 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

- 176 - R.C. C ase No. 45(A)/1996-Pat Vouched Bills, without counter signature. 55. 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 Gov 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 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 payee’s 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 receipts, such details unless they have been given on the contingent bill itself, should be given in the payee’s 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. 56. 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

- 177 - R.C. C ase No. 45(A)/1996-Pat incurred from Government revenues, as a person or ordinary prudence would exercise in spending his own money”. 57. The prosecution alleged that accused person fraudulently prepared the fake vouchers and withdraw money from treasury after passing the CNC bills. The term fraudulently has been discussed that fraudulently means there must be deception, actual or intended, any injury or risk of injury, though not to any particular persons. There must be advantages in one side and corresponding to loss to other. Existence of criminal intention is sufficient to cause wrongful gain to burn and and wrongful loss to another – It is not necessary that wrongful gain or loss should be casually caused. The gist of term lies in the criminal intend to commit fraud which , when not obvious, must be clearly and conclusively established. A leading case reported in AIR 1954 SC – 322 has been held that where a document bearing a certain date were brought into existence on a subsequent date, the accused was guilty or forgery. The accused taken consistent plea of defence that it is a case of excess withdrawal and not of 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 :- (1) Exceeding, (2). Amount by which one thing exceeds another. (3). A. Over stepping of accepted limits of moderation, esp. In eating or drinking. B. Immoderate behaviour, (4) Part of an insurance claimed 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

- 178 - R.C. C ase No. 45(A)/1996-Pat more than, exceeding. Advance Learner's Dictionary defines excess as more than is expected or proper. 58. Accused Ajit Kumar Sinha U/s- 313 of Cr.P.C recorded statement that he was Proprietor of M/s. Abhishek Enterprises, Patna during 1991-92 to 1995-96. Accused accepted that above firm had current A/c. No. 2945 in SBI, Main Branch, Patna and accepted that after passing 5 bills he received Rs. 24,96,585/- legal payment and denied to submit 50 fake vouchers in respect of supply medicine. He also denied to conspiracy with officers of RD, AHD, Dumka and wrongful loss to Bihar Government Revenue and claimed to be innocent. State prosecution alleged that M/s. Abhishek Enterprises, is the Proprietorship concern of Ajit Kumar Sinha behind RBI Exhibition Road, Patna. Further alleged that firm submitted fake vouchers and processed 5 CNC bill showing supply of veterinary medicine to RD, Dumka and received Rs. 24,96,585/- illegally. The firm claimed to have supplied the medicine of M/s. Ranbxy, M/s. Hindustan Syba Geigy and M/s. Wockhardt. Prosecution further alleged that the bills revealing fake supply of aforesaid medicines bear prepared by Sri Ajeet Kumar Sinha and falsely certified by Dr. Raghunandan Prasad. 59. During trial on behalf of prosecution learned Spl. P.P of C.B.I examined P.Ws – 1, 2, 20, 23, 34, 42, 111, 195, 197 and filed following documentary evidences Exhibits. - 2/11139 to 2/11188, 3/1386 to 3/1390, 18/215, 24/6, 12/13, 16/102, 16/103, 24/35. From perusal of oral and documentary evidences, it is clear that vouchers are undated and vehicles number are Non-commercial, which shows that accused submitted false vouchers without supplying medicines in the AHD Office, Dumka. P.W.197

- 179 - R.C. C ase No. 45(A)/1996-Pat I.O of this case clearly accepted that the medicines supplied were never manufactured in the industry. It is shown only on paper to supply in AHD Office, Dumka. From perusal of oral and documentary evidences, it is clear that during above period only Rs. 5,71,000/- was legally allotted to the Financial Year – 1991 to 1995, allotment under Santhal Pargana Region under Head – 2403, whereas in the furtherance of criminal conspiracy illegally place the supply order and this accused supplier submitted false and forged vouchers in the office and after passing bill, in furtherance of criminal conspiracy, accused received Rs. 24,96,585/- through bank draft which is totally illegal withdrawal and accused in criminal conspiracy with AHD Officers committed loss to the State Government Revenue. 60. On behalf of accused no any oral or documentary evidences produced in the court, so court found that there is no any doubt that this accused actively participate in criminal conspiracy and misappropriate government money without supplying the medicines. Hence, after hearing in detail and perusal of records as available oral and documentary found that prosecution side successfully proved alleged charge U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C against accused who is facing the trial beyond reasonable doubt. Accused committed illegally loss to Dumka Treasury without any effective supply in the AHD Office. Hence, in the ends of justice, proper order will be passed against accused Ajit Kumar Sinha in the later part of this judgment. 61. Accused Ajit Kumar Verma accused, Proprietor of M/s. Little Oak Pharmaceuticals, Kolkata

- 180 - R.C. C ase No. 45(A)/1996-Pat during 1991-92 to 1995-96. He accepted that he deposited 459 vouchers of medicines on demand supply in Regional Director Office AHD, Dumka and further accepted that he received Rs. 1,88,69,021/- legally by draft payment and deny to wrongfully loss by payment to Bihar Government Revenue and claimed to be innocent.

62. On behalf of prosecution during trial examined P.W.s – 1, 2, 5, 20, 47, 54, 61, 68, 195, 197, and filed following documentary evidences Exhibits. - 2/7229 to 2/7687, 3/1082 to 3/1145, 18/34 to 18/54, 6/460 to 4/482, 18/292 to 18/303, 12/24, 15/20, 16/156, 20/432 to 20/436, 20/519 to 20/707, 16/174 to 16/189, 12/33, 15/28, 16/333 to 16/352, 20/776 to 20/839, 47/4, 12/33, 13/10, 14/5, 16/354, to 16/416, 20/845 to 20/1028, 12/42, 13/16, 12/43, 13/17, 15/39, 16/458 to 161460, 20/1065 to 20/1070. From perusal of oral evidences, it is clear that all supportted the prosecution story and proved that accused Ajit Kumar Verma in the furtherance of criminal conspiracy with other co-accused furnish forged and fake vouchers in R.D, AHD Office, Dumka. From perusal of documentary evidences it is clear that without legal allotment R.D, AHD Office, Dumka ordered to supply animal medicines. In furtherance of criminal conspiracy alleged accused furnished false / forged vouchers and government employee granted receiving without supply of medicines. On the basis of forged vouchers CNC bills were prepared which were passed in illegal way from AHD Office and Treasury Dumka and accused received draft up to Rs. 1,88,69,021/- in illegal way and committed wrongful loss to Bihar Government Revenue. 63. In defence, accused filed no relevant document which shows that the prosecution story is true

- 181 - R.C. C ase No. 45(A)/1996-Pat and court found that prosecution side successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C against accused persons beyond reasonable doubt successfully. In consequence the proper order against accused person will pass in the later part of this judgment accordingly. 64. Accused Anil Kumar Sinha partners of M/s. Sri Baba Chemical Works, Patna during 1992-93 to 1995- 96, accused deny to knowledge about current account no. 7093 in S.B.I Main Branch Patna and stated that whole work was maintained by their elder brother Tripurari Mohan Prasad and accused has no knowledge about the fake vouchers and has not committed any wrongful loss to Bihar Government Revenue. Accused deny to receipts Rs 17,69,123/- illegally in furtherance of the criminal conspiracy with other co-accused of R.D, AHD Office, Dumka employees. Accused Anil Kumar Sinha claimed as innocent. Prosecution alleged that accused Anil Kumar Sinha and Sunil Kumar Sinha submitted various false supply bills showing purported supply of veterinary medicine to R.D AHD, Dumka during period 1991-92 to 1992-93 and received Rs. 17,69,123/- through bank draft payment. Further alleged that accused Anil Kumar Sinha and Sunil Kumar Sinha deposited cash draft in his firms account. Accused claimed to have supply the medicine by M/s. Karnatka Anti biotic and Pharmaceuticals Ltd. And M/s. Baif Laboratory Ltd. Prosecution alleged that M/s. Karnataka Antibiotic and Pharmaceuticals Ltd as error not manufactured the medicine or manufactured in lesser quantity then shown supplied by this firm. It is also alleged that none supply of veterinary medicine by this

- 182 - R.C. C ase No. 45(A)/1996-Pat firm to the amount of Rs. 3,61,507/- and accused Dineshwar Prasad Sharma, Bajrang Narayan Singh and Bimal Kant Das have falsely certified the receipts of medicine of this firm. False bill prepared by Pankaj Mohan Bhui, Bangali Mishra and Rameshwar Prasad Chaudhary and aforesaid fake bills were passed by Shesh Muni Ram for payment. 65. On behalf of prosecution during trial examined P.W.s – 1, 2, 17, 20, 46, 59, 195, 197 and filed following documentary evidences Exhibits. - 2/12160 to 2/12216, 3/1451 to 3/1455, 6/406 to 6/410, 18/282 to 18/284, 24/13, 12/11, 13/6, 15/9, 16/96 to 16/99, 20/226 to 20/233. From perusal of oral and documentary evidences as brought on the record on behalf of prosecution side, it is clear that accused Anil Kumar Sinha shows ignorance about the alleged offences but clearly disclosed that his elder brother Tripurari Mohan Prasad managed all affairs of above registered firms, which is M/s. Sri Baba Chemical Works, Patna in partnership. Prosecution sides examined witnesses and Exhibits as brought on record clearly shows that without supplying medicines in the office of Regional Director, AHD, Dumka, above registered firm submitted forged and fake vouchers in furtherance of criminal conspiracy with other co-accused. The Regional Director, AHD, Dumka prepared and passed 5 CNC bills and 57 supplier bills in furtherance of criminal conspiracy and issued draft in the favour of M/s. Sri Baba Chemical Works and illegally withdrawn Rs. 17,69,123/- On behalf of defence no any oral and documentary evidences brought in his support. So after perusal of all oral and documentary evidences as available on the record on behalf of both sides, court

- 183 - R.C. C ase No. 45(A)/1996-Pat found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C against accused Anil Kumar Sinha beyond reasonable doubt. The relevant order against accused Anil Kumar Sinha is passed in the later part of this judgment at the proper place. 66. Accused Arun Kumar Singh under U/s- 313 of Cr.P.C recorded statement deny to Proprietor of M/s. Vishawkarma Agency, Deoghar during 1991-92 to 1995- 96 but stated that he was Proprietor since 1992-93 and further accused stated that current A/c. No. 1640 was in United Commercial Bank, Deoghar and he submitted 442 vouchers after supply of medicine, in which 61 bill passed and received Rs. 2,20,85,730/- through bank draft. Accused stated that Shesh Muni Ram taken his signature on blank cheque and promised to appoint in government service and accused deny to commit wrongful loss to Bihar Government up to Rs. 2,20,85,730/- with criminal conspiracy of R.D. AHD, and Treasury, Dumka. Accused further stated that he is innocent and deny to submit fake vouchers of 442 and received illegal payment. 67. On behalf of prosecution learned Special P.P of C.B.I examined P.Ws – 1, 2, 20, 27, 146, 23, 34, 42, 111, 195, 197 and filed following documentary evidences as Exhibits. - 2/1700 to 2/2141, 3/61 to 3/121, 6/423 to 6/459, 18/428 to 18/449, 24/14, 47/6. On behalf of Prosecution it is alleged that M/s. Viashavkarma Agency, Deoghar falsely prepared and submitted vouchers in the office of R.D. AHD, Dumka without supplying the medicines. Accused clearly accepted that he prepared fake vouchers on the direction of Regional Director, Shesh Muni Ram, on the promise that he will confirm him

- 184 - R.C. C ase No. 45(A)/1996-Pat as Government Employee. Accused also accepted that he signed blank cheque and handed over to Regional Director, Shesh Muni Ram. In this way prosecution side with the help of oral and documentary evidences successfully proved that accused Arun Kumar Singh Proprietor of M/s. Vishawkarma Agency, Deoghar firm was registered only on paper. On the basis of false supply, government employee issued receipts relating to medicine supply which is false and fake. Paper used to prepare 61 CNC bills and 441 supply bill and withdrawn 2,20,85,730/- illegally from Dumka Treasury in furtherance of the criminal conspiracy and committed illegal loss to Bihar State Government Revenue up to Rs. 34,91,54,844/. From perusal of oral and documentary evidences as on record, court found a great Fodder Scam in Bihar State where so many accused persons formed a team of criminals who performed criminal activities and prepared false and fabricated paper which used to withdraw illegal money from Treasuries and committed illegal loss to State Government many times and this accused was active member of criminal conspiracy who prepared false vouchers and handed over to Regional Director AHD, Dumka Shesh Muni Ram who withdrew illegally up to Rs. 2,20,85,730/- and committed illegal loss to State Government Revenue. So, court found that prosecution side successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C, in the light of oral and documentary evidences as on record beyond reasonable doubt. The relevant order against accused Arun Kumar Singh is passed in the later part of this judgment at the proper place.

- 185 - R.C. C ase No. 45(A)/1996-Pat 68. Accused Smt. Benu Jha and Binod @ Vinod Kumar Jha both are Proprietor of M/s. Laxmi Enterprises, Main Road, Godda during year 1991-92 to 1995-96. Accused Benu Jha denied from Proprietorship and totally ignorance about the alleged charges and claimed to be innocent. Whereas accused Binod @ Vinod Kumar Jha who is the husband of accused Benu Jha stated in statement recorded U/s- 313 of Cr.P.C that his wife Benu Jha was the Proprietor of M/s. Laxmi Enterprises, Main Road, Godda. He further stated that his brother Sushil Jha supervised the work and conduct all affairs relating to above firm and further stated that Sushil Jha know about the submitted bills and receiving draft up to Rs. 19,99,000/- by bank draft illegal payments. Accused denied to receive the payments and claimed to be innocent. 69. On behalf of prosecution in support of alleged charges examined examined P.W.s – 1, 2, 4, 13, 20, 150, 195, 197 and filed following documentary evidences which Exhibits. - 2/12120 to 2/12159, 3/1447 to 3/1450, 12/1, 15, 16 to 16/3, 17 to 17/2, 6/561 to 6/563, 40/60. From perusal of oral and documentary evidences as brought on behalf of both sides it is clear that M/s. Laxmi Enterprises Firm, main road, Godda is a fake firms, which only registered on paper. So it is clear from oral and documentary evidences that fake vouchers submitted in the office of R.D, AHD, Dumka in furtherance of criminal conspiracy. I.O of this case clearly stated in chief- examination that Smt. Benu Jha is a illiterate lady who only learn to signature. So the signature of accused Benu Jha cannot be compare by the sign expert in due course but another accused Vinod Kumar Jha is a literate person

- 186 - R.C. C ase No. 45(A)/1996-Pat who maintained the affairs of above fake firms . Another accused Sushi Kumar Jha was real brother of accused Vinod Kumar Jha who plead guilty and later on he died during serving the sentence in jail. It shows that Vinod Kumar Jha is fully aware about illegal activities of his brother Sushil Kumar Jha and above accused Vinod Kumar Jha was active member of criminal conspiracy team with other co-accused of Fodder Scam. Whereas accused Smt. Benu Jha living in a village and her name used by these two accused persons Vinod Kumar Jha and Sushil Kumar Jha. From perusal of exhibits it is clear that fake vouchers prepared and submitted in the office of R.D. AHD, Dumka and also issued receipt certificate in respect of supply medicines which shows that in furtherance of criminal conspiracy all members performing on part. Some persons prepared false vouchers and some accused persons grant a certificate relating to supply medicine and some accused persons prepared bill, who passed by Regional Director AHD, Dumka and also passed from Dumka Treasury without any objection in illegal way and misappropriate the government revenue in illegal way. After perusal of all oral and documentary evidences as on record, court found that prosecution side successfully proved charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C against accused Binod @ Vinod Kumar Jha beyond reasonable doubt but cannot be proved alleged beyond reasonable doubt against accused Smt. Benu Jha, so the benefit of doubt, in the ends of Justice, given to accused Smt. Benu Jha . The relevant order against accused Smt. Benu Jha and accused Binod

- 187 - R.C. C ase No. 45(A)/1996-Pat @ Vinod Kumar Jha will be passed in the later part of judgment at the appropriate place with other co-accused. 70. Accused Bimal Kant Das posted as T.V.O in DAHO Sahebganj during 1991-92 o 1995-96 and denied U/s- 313 of Cr.P.C recorded statement that he issued a false certificate without the supply material. Accused stated that he received the supply material and certified the submitted vouchers of firm and assessed to pass legal way and claimed to be innocent. 71. On behalf of prosecution learned Spl. P.P of C.B.I examined P.Ws – 1, 2, 11, 12, 195, 197 in his support of prosecution story and also brought following documentary evidences which Exhibits as 2/1245 to 2/1749, 2/1942 to 2/2001, 2/2142 to 2/2162, 2/2360 to 2/2493, 2/2661 to 2/2760, 2/2890 to 2/2985, 2/3352 to 2/3636, 2/3931 to 2/4085, 2/4358 to 2/4388, 2/4416 to 2/4526, 2/5151 to 2/5183, 2/5534 to /5573, 2/5683 to 2/5716, 2/5748 to 2/5788, 2/6080 to 2/6116, 2/6279 to 2/6299, 2/6335 to 2/6345, 2/6356 to 2/6478, 2/6575 to 2/6615, 2/6787 to 2/6866, 2/7169 to 2/7228, 2/7983 to 2/8035, 2/8524 to 2/8621, 2/8642 to 2/8661, 2/8916 to 2/8935, 2/9028 to2/9049, 2/9227 to 2/9288, 2/9903 to 2/10477, 2/10874 to 2/11138, 2/11336 to 2/11363, 2/11688 to 2/11733, 2/12180 to 2/12216, 25, 47/27, 24/83, 24/85 on the record. From perusal of record, it is pertinent that the Prosecution alleged that accused facilitate to firm and provide a false certificate without receiving the actual supply of feed/ medicine / machinery. It is also alleged that accused did in furtherance of criminal conspiracy with other co-accused and submit false vouchers and facilitate other co-accused who prepared bills on the basis of false vouchers and

- 188 - R.C. C ase No. 45(A)/1996-Pat committed illegal loss to State Government of Bihar up to Rs. 34,91,54,844/- . In which particularly facilitate to withdraw more than allotted money as Rs. 5,71,000/- in favour of transportation bills of the private parties and thereby facilitated the alleged fraudulent payments from Dumka Treasury during the period 1991 to 1995. 72. On behalf of defence nothing produced in support of his claim. They only submitted orally that they did work according to law but on behalf of prosecution side clearly produced false and forged vouchers which were submitted by the private transportation from one place to other places and this accused provide false certificate relating to transportation of animal medicines/feeds/fodders in the region of Santhal Pargana, where no any government Firm was in running position which shows that vouchers are bogus and misappropriate the government money in furtherance of criminal conspiracy in a large scale which later on known as fodder scam in Bihar. From perusal of records and proper appreciation of oral evidences and exhibits court found that accused Bimal Kant Das being a Government Servant actively took part in criminal conspiracy with other co-accused and granted forged receiving certificates in favour of private transportation in furtherance of criminal act and court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 467, 468, 471, 477A of I.P.C and U/s- 13 (2) r/w section 13 (I) (c) & (d) of the Prevention of Corruption Act beyond reasonable doubt and there is no any scope of doubt relating to alleged charges against accused Bimal Kant Das. The relevant order will be

- 189 - R.C. C ase No. 45(A)/1996-Pat passed in the later part of this judgment at the place of proper. 73. Accused Dinesh Kumar Sinha in statement U/s- 313 of Cr.P.C denied that he was partners in M/s. CEPLAC Pharmaceuticals, Ranchi. Accused totally denied the knowledge about submitting 50 fake vouchers for a medicine supply in R.D. AHD Office, Dumka. Accused also denied to receive Rs. 2,49,900/- after passing two bills illegally. Accused also denied to encash any draft and claimed to be innocent. 74. On behalf of prosecution learned Spl. P.P of C.B.I examined P.Ws – 1, 2, 20, 36, 52, 143, 149, 197 in his support and filed following documents which are exhibited as follows - 2/12366 to 2/12415, 3/1471 to 3/1472, 6/369, 6/370, 18/225 to 18/226, 37, 37/1, 6/563, 20/429 to 20/431, 24/61. Further Prosecution alleged that M/s. Ceplac Pharmaceuticals, Ranchi is partnership firm between accused Sri Sateyndra Kumar and accused Dinesh Kumar. From perusal of oral and documentary evidences as brought on the record on behalf of prosecution side it is proved that through bank draft during period 1993-94 above registered firm received fraudulent payments of Rs. 2,49,900/- by passing of two CNC bills and 49 suppliers bills submitted to the Regional Director Office, Dumka in furtherance of criminal conspiracy. One accused Sateyndra Kumar declared absconder so his record separated from the original record but another partner accused Dinesh Kumar Sinha facing the trial who are equally liable for receiving illegal payments of Rs. 2,49,900/- and committed criminal misappropriation of government money in furtherance of criminal conspiracy which is later on known as fodder

- 190 - R.C. C ase No. 45(A)/1996-Pat scam at a large scale. In the fodder scam many high profile politicians and bureaucrats provide umbrella of protection to other co-accused including this accused. After perusal of all oral and documentary evidences as on record court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C against this accused beyond reasonable doubt. Court found no doubt in favour of accused Dinesh Kumar Sinha. Hence, relevant order will be passed in the later part of this judgment. 75. Accused Dineshwar Prasad Sharma stated in recorded statement U/s- 313 of Cr.P.C that he was S.V.O in Regional Director Office, Dumka since August-1988 to 13.08.1993. Accused deny to issue receipts without receiving the supply. Accused further deny that he issued false certificate in support of co- accused suppliers. Accused sincerely deny to participate in criminal conspiracy with other co-accused and facilitate illegal withdrawal from Dumka Treasury and loss to State Government Revenue and pleaded in defence as innocent. 76. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 195, 197, 108 in support of prosecution story and also filed following documentary evidences which Exhibited - 2/3272 to 2/3278, 2/5214 to 2/5249, 2/7229 to 2/7242, 2/7273 to 2/7293, 2/7688 to 2/7721, 2/8146 to 2/8168, 2/8211 to 2/8213, 2/9106 to 2/9110, 2/9289 to 2/9322, 2/10625 to 2/10724, 2/11189 to 2/11295, 2/11303 to 2/11313, 2/11936 to 2/11970, 2/12277 to 2/12335, 25, 47/36, 24/83, 24/85. Further submitted on behalf of prosecution that accused misused his post and grant

- 191 - R.C. C ase No. 45(A)/1996-Pat false certificate to supplier firms without receiving the supply and further prosecution alleged that accused in pursuance of criminal conspiracy committed wrongful loss of Bihar Government Revenue up to Rs. 34,91,54,844/- 77. From perusal of oral evidences which brought on record on behalf of prosecution side it is clear that this accused granted so many received certificate in favour of suppliers and on the basis of granted certificate the Regional Director Office prepared bills which were passed from Dumka Treasury. Above bills passed without sanction allotment of government on the basis of forged allotment which shows that all accused facilitate to each other for illegal withdrawal from government treasuries. In furtherance of criminal conspiracy accused Dineshwar Prasad Sharma posted as Staff Veterinary Officer in Office Regional Director AHD, Dumka falsely certified the receipt of veterinary medicines and facilitate to prepare the bills of the private parties and thereby facilitated the alleged fraudulent payments from Dumka Treasury during 1991 to 1995. On behalf of defence nothing oral / documentary evidences brought in his favour. After perusal of oral and documentary evidences, court found that prosecution sides successfully proved alleged charges U/s- 120 (B) r/w section 409, 420, 467, 468, 471, 477A of I.P.C and U/s- 13 (2) r/w 13 (I) (c) & (d) of P.C Act, 1988 beyond reasonable doubt whereas no any evidence on behalf of defence brought on the record in his favour. Hence, the relevant order against accused Dineshwar Prasad Sharma will be passed in the later part of this judgment at the appropriate place.

- 192 - R.C. C ase No. 45(A)/1996-Pat 78. Accused Dayanand Prasad Kashayap stated in recorded statement U/s- 313 of Cr.P.C that he was Proprietor of M/s. Vaishnav Enterprises, Ranchi during period 1991-92 to 1995-96. Accused further stated that current A/c. No. 1619 in United Commercial Bank, Deoghar and current A/c. 536 and 726 in Punjab National Bank, Ranchi runs by this accused. Accused stated that he supplied feed supplement to the animals and submitted valid 459 vouchers, by which 25 bills passed amounting to Rs. 1,25,49,810/- and he deny to receive payments illegally without supplying the feed supplement in AHD and committed criminal breech with criminal conspiracy and loss to State Government of Bihar. 79. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant P.Ws – 1, 2, 3, 7, 8, 9, 20, 36, 39, 50, 58, 65, 68, 179, 180, 182, 197 and produced following Exhibited documents - 2/7688 to 2/8146, 3/1146 to 3/1170, 12, 13, 14, 18/122 to 18/131, 18/132 to 18/138, 20/154 to 20/159, 14/1, 16/49 to 16/81, 6/348 to 6/368, 18/450 to 18/455, 24/8, 16/91, 12/7, 13/3, 15/5, 16/93, 15/6, 12/18, 15/14, 16/145 to 16/146, 34/1, 12/30, 15/26, 16/317 to 16/330, 20/747 to 20/773, 14/6, 16/453 to 16/457 in his support of prosecution story Prosecution alleged that accused Dayanand Prasad Kashayp was a Proprietor of M/s. Vaishanow Enterprises, Ranchi. Accused during 1991-92 and 1992-93 received Rs. 1,25,49,810/- through bank drafts and cash without supplying the medicine and feed supplement. Further alleged that in Dumka, Division there was no cattle, poultry or piggery farm, so the feed supplements that is mineral mixture was not at all required there as supplied by the firm. It is also alleged that Dr. Dineshwar Prasad Sharma, Dr. Md.

- 193 - R.C. C ase No. 45(A)/1996-Pat Sayeed, Dr. Bimal Kant Das, Dr. Bajrang Deo Narayan Singh and Dr. S.K Sinha have falsely certified that the medicine and feed supplement of above firm received. From perusal of vouchers submitted by this accused shows that number of vehicles are two wheelers and LML Vespa by which accused transported mineral mixture from Khunti to Sahebganj which is beyond imaginary. Accused also nominated as chairman of 20 point programme in Ranchi District by the State Government Bihar whose head was Chief Minister accused Lalu Prasad Yadav @ Lalu Yadav, which shows that accused is also a high profile and got protection from accused politicians and bureaucrats so accused was so careless that he submitted forged, fake, vouchers which apparently deemed bogus. But due to high profile approach accused Dineshwar Prasad Sharma, Md. Sayeed, Bimal Kant Das, Bajrang Deo Narayan Singh and S.K Sinha granted receiving certificate in favour of supplier accused Dayanand Prasad Kashyap. Accused facilitate above employees in furtherance of criminal conspiracy. In this way accused Dayanand Prasad Kashyap Proprietor of M/s. Baishnow Enterprises, Ranchi received fraudulent payments of Rs. 1,25,49,810/- through bank draft during 1991 – 92 and 1992 – 93. In furtherance other co-accused prepared 25 CNC bills and 459 supply bills which admitted by Regional Director AHD, Dumka and committed illegal loss up to Rs. 34,91,54,844/- to State Government of Bihar Revenue in furtherance of criminal conspiracy with other co-accused. 80. After perusal of records and evidences brought on behalf of prosecution sides, court found that accused Dayanand Kashyap with other co-accused

- 194 - R.C. C ase No. 45(A)/1996-Pat committed a heinous offences in furtherance of criminal conspiracy and brutally looted the State Government Treasuries. After perusal of all oral and documentary evidences, court found that prosecution side successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C beyond reasonable doubt against accused Dayanand Kashayp. The court passed proper order in the later part of this judgment with other co- accused. 81. Accused Fedrick @ Fredi Karketta stated that he was posted DAHO, Dumka during 01.07.1994 to 13.07.1995. He stated that he provide certificate after receiving supply by suppliers. He only attested the signature of T.V.O (Mobile). Accused deny to provide certificate without supply the medicine, fodder, and articles. Accused deny to participate in criminal conspiracy in furtherance to commit wrongful loss of Bihar Government Revenue and claimed to be innocent. 82. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 76, 79, 195, 197, 108 in support of prosecution story and also filed following documentary evidences which Exhibits. - 2/6668 to 2/6686, 25, 47/29, 24/83, 24/85. From perusal of oral and documentary evidences, it is clear that this accused provide supply certificate in favour of suppliers who never supply materials because those firms are found bogus and fictitious during investigation as I.O deposed in the court. From perusal of records it is transpired that this accused remain posted in Dumka as DAHO. Accused knew everything about fake allotment and misappropriation of government money. Accused remained active member of criminal conspiracy with

- 195 - R.C. C ase No. 45(A)/1996-Pat other co-accused, so he issued forged receipt certificate in favour of suppliers, who never supply animal medicines/feeds in the office of R.D AHD, Dumka but on the basis of false certificate, office of R.D, AHD, Dumka prepared bills and the then Regional Director passed prepared bill in criminal conspiracy in furtherance treasury also passed such bills and money paid in the favour of suppliers. In this way accused persons in furtherance of criminal conspiracy committed wrongful loss to government revenue. From perusal of oral and documentary evidences as brought on record on behalf of prosecution sides, court found that prosecution sides successfully proved alleged charges U/s- 120(B)/ r/w 409, 420, 467, 468, 471 and 477A of I.P.C and U/s- 13 (2) r/w 13 (I) (c) and (d) of P.C Act beyond reasonable doubt. On behalf of defence nothing produced in his favour, so appropriate order passed against accused in the later part of judgment collectively. 83. Accused Gopi Nath Das stated in recorded statement U/s- 313 of Cr.P.C on 19.09.2016 that he was Proprietor of M/s. Radha Pharmacy, Dumka during year 1991-92 to 1995-96. Accused denied to submit 634 fake vouchers of firm in respect of supply medicine in R.D. AHD, Dumka, during year 1991-92 to 1995-96. He claimed to deposit true vouchers. Accused accepted that he received Rs. 1,39,91,415/- after passing 76 bills in due course and deny to participate in criminal conspiracy with other co-accused of Fodder Scam. Accused claimed that his firm was authorized to supply medicine in R.D. AHD. He also claimed that he received supply order from Regional Director Office, Dumka and Patna. Accused deny to commit wrongful loss of Rs. 1,39,91,415/- of Bihar

- 196 - R.C. C ase No. 45(A)/1996-Pat Government Revenue by illegal withdrawal in criminal conspiracy with officers and employee of R.D. AHD, Dumka and claimed to be innocent. 84. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 23, 195, 197 in support of prosecution case and filed following documentary evidences Exhibits. - 2/8147 to 2/8780, 3/1171 to 3/1246, 24/5, 24/10. Prosecution submitted that Gopi Nath Das, Proprietor of M/s. Radha Pharmacy, Dumka claimed to have supplied medicines manufactured by M/s. Concept, M/s. Glaxo India Ltd, M/s. Sara Bhai Chemicals, M/s. Cadila, M/s. Alembic, M/s. Wockardt, M/s. Sunder Chemicals Pvt. Ltd to R.D. AHD, Dumka. Prosecution further submitted that above firm was not the authorized stockist of distributors of M/s. wockhardt, M/s. Glaxo India Ltd and M/s Concept. Above veterinary medicines manufactured by M/s. Sara Bhai Chemicals, M/s. Sunder Chemicals and M/s. Alembic are given certificate that they do not manufacture above medicines in large scale. They manufactured in few quantity which never supplied in Bihar region for R.D. AHD, Dumka Office but suppliers submitted vouchers to supply above animal medicines in the office of R.D, Dumka. Supplier did not disclose date and means of supply above animal medicines in the R.D. Office, Dumka. In support P.W.1, who is the informant of this case locally inquired in the R.D., AHD, Office Dumka and found that no such type registered firm M/s. Radha Pharmacy in Dumka Town and given address of above Radha Pharmacy is bogus and not in existence. After perusal of oral and documentary evidences, it is clear that suppliers

- 197 - R.C. C ase No. 45(A)/1996-Pat did not produce evidences oral or documentary in his defence relating to supply medicine in genuine way. After perusal of records court found that prosecution side by oral and documentary evidences successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C jointly with other co- accused as well as separately beyond reasonable doubt. The relevant order passed in later part of judgment with other co-accused who is the member of criminal conspiracy in this case and committed wrongful loss up to Rs. 34,91,54,844/- to the revenue of Bihar Government. 85. Accused Harish Chandra Agrawal accepted in statement U/s- 313 of the Cr.P.C that he was Proprietor of M/s. Harish Chandra Agrawal, Dumka firm during 1991-92 to 1995-96. Accused deny that he submitted 18 fake vouchers in respect to supply of maize. Accused accepted that 1 bill only passed from treasury and he received Rs. 2, 55,000/- in cash. He also stated that he received the legal payment. He expressed ignorance that his firm was registered from Central Purchase Committee or not to supply in AHD. Accused stated that he received the supply order from R.D, AHD, Dumka. Accused deny that he committed wrongful loss to Bihar Government with criminal conspiracy of officers AHD and Treasury, Dumka. Accused stated that he is innocent. 86 On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2 & 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/12284 to 2/12301, 3/1463, 47/43. Prosecution alleged that one bill pass in respect to supply of Yellow maize to R.D AHD, Dumka

- 198 - R.C. C ase No. 45(A)/1996-Pat during the period 1991 – 92 and have received Rs. 2, 55,000/- as payment in cash which is illegal and alleged that it is reasonable doubt that no supply was made by M/s. Harish Chandra Agrawal, Dumka because no any cattle farm nor any poultry or piggery farm was in district Deoghar, Dumka, Shahebganj, Godda, and Pakur. Further alleged that in respect of supply by Harish Chandra Agrawal, Dr. Dineshwar Prasad Sharma has falsely certified that he received material, on the bill, as submitted by suppliers. Bengali Mishra had prepared and processed the CNC bill which was passed for forged payment by Dr. Shesh Muni Ram. P.W.1 informant Sri Rajiv Arun Ekka, IAS(P), Assistant Executive Magistrate – cum- Collector Dumka deposed in his deposition that on the direction of the then D.C he inspected Office of R.D, AHD, Dumka during inquiry he found that without allotment R.D passed many bills and committed wrongful loss to State Government Revenue on local inquiry. Informant found that M/s. Harish Chandra Agrawal, Dumka was not in existence and never supply yellow maize/feed to the office of R.D, AHD, Dumka. It is found that Harish Chandra Agrawal illegally received Rs. 2,55,000/- from Dumka Treasury payments in cash in furtherance of criminal conspiracy with other co-accused. P.W.2 clearly deposed that on the direction of R.D, AHD, Dumka he prepared bill and submitted before R.D, AHD, Dumka, who pass and ordered to put up in treasury, Dumka. P.W.2 further stated that head clerk Rameshwar Chaudhary carried on prepared bill up to treasury and received money in cash and paid to suppliers. I.O of this case also support the prosecution story and nothing accepted in consistent against his chief-examination.

- 199 - R.C. C ase No. 45(A)/1996-Pat From perusal of oral and documentary evidences, as brought on the record on behalf of prosecution side court found that prosecution side successfully proved alleged charges U/s- 120(B) r/w – 409, 420, 467, 468, 471, 477A of the I.P.C beyond reasonable doubt jointly with other co-accused of this case and also separately. The relevant order against accused Harish Chandra Agrawal will pass in the later part of the judgment with other co-accused. 87. Accused Harish Khanna stated in statement U/s- 313 of Cr.P.C that he was partner in M/s. Asian Breeders, New Delhi during 1992-93 to 95-96 but he was sleeping partner and he was not conducting the Current Account No. 1536 in Punjab and Sindh Bank, West Vihar, New Delhi. But on behalf of prosecution stated that M/s. Asian Breeders, New Delhi was firm partnership between accused Harish Kumar Khanna and accused Madhu Mehta, Rajan Mehta. Accused Rajan Mehta had been managing the affairs of the company and the firm raised various false supply bills which were proceeded vide several CNC bills showing purported supply of Veterinary Surgical Equipment to R.D, AHD, Dumka, during the material period 1992-93 to 1995-96 and have received Rs. 69,80,816/- by account payee bank draft. It is also submitted on behalf of prosecution side that under R.D. AHD, Dumka there was no any poultry, piggery or cattle farm so there were no any requirement for items like neck-pluck, lubricant syringe. Further submitted on behalf prosecution that Dr. Md. Sayeed, Dr. Bimal Kant Das and Dr. Ajit Kumar Sinha have falsely certified the receipts of item of this firm and same counter-signed by Dr. Wasimuddin, Sri Pankaj

- 200 - R.C. C ase No. 45(A)/1996-Pat Mohan Bhui and Rameshwar Prasad Chaudhary have prepared and proceeded the aforesaid bills which were passed by Dr. Shesh Muni Ram and accused Dr. O.P Diwakar for final payment. 88. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 2, 20, 43, 53, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/8781 to 2/9015, 3/1247 to 1265, 16/152 to 16/157, 18/379 to 18/392, 12/23, 35/19, 34/1, 15/19, 16/151 to 16/155, 47/39, 12/40, 13/15, 14/7. Accused charged on 27.04.2004 collectively U/s- 120B r/w – 409, 420, 467, 468 and 471 and 477 (A) of I.P.C and section 13 (2) r/w 13(i) (c) & (d) of P.C Act, 1988 and separately U/s- 420, 467, 468, 471 of I.P.C. It is also alleged that during 1991 to 1995 at Dumka, Dehli, Ranchi, Patna and other places accused cheated the Animal Husbandry Department, Government of Bihar by dishonestly and fraudulently inducing the state public exchequer to deliver a total sum of Rs. 69,80,816/- as partner of M/s. Asian Breeders, New Delhi by submitting several forged/fake and fabricated bills on the basis of forged and fake supply orders to the office of the Regional Director, Dumka and dishonestly receiving the said amount without affecting supplies. Further alleged and submitted the forged vouchers showing supply of Surgical equipment which is prepared by your firm for the purpose of cheating and you have knowledge and reason to believe that fraudulently and dishonestly used such forged and fake documents as genuine. 89. On behalf of prosecution it is alleged that Harish Kumar Khanna was a partner of M/s. Asian

- 201 - R.C. C ase No. 45(A)/1996-Pat Breeders, (India) New Delhi and accused Rajan Mehta had been managing affairs of the company. Further alleged that the Firm has raised various false supply bill which were processed vide several CNC bills showing purported supply of veterinary surgical equipment to R.D, AHD, Dumka. The firm shows supply items like Neck Pluck, Lubricant, Syringe, to supply R.D., AHD, Dumka but under Santhal Pargana Region Dumka, Deoghar, Sahebganj, Godda and Pakur there were not having any poultry or piggery or cattle farm so no need/ requirement to supply above articles. 90. On behalf of prosecution examined P.W.193 Layak Singh, who investigate the case stated in para – 3 that he recorded the statement of co-accused Naresh Prasad, Shiv Kumar Patwari and Dr. Md. Sayeed U/s- 164 of Cr.P.C. Dr. Md. Sayeed during examination accepted that he issued receiving certificate without receiving the supply. P.W.195 K.Y. Guru Prasad accepted in para – 57 that Madhu Mehta, Harish Kumar Khanna and Rajan Mehta were the partners of Asian Breeders, New Delhi. He further accepted that he did not remember whether he had seen partnership deed or not? Further accepted that it is correct that in charge sheet at page – 57 it is mentioned that Rajan Mehta had been managing the affairs of the company. P.W.197 Ajay Kumar Jha stated in para – 2 that R.C. No. 45/96 the formal F.I.R registered by C.B.I. He further stated in para – 9 that he is also investigating officers in R.C 20A/96. He accepted in cross- examination in para – 12 that Smt. Madhu Mehta is the wife of accused Rajan Mehta and Rajan Mehta prepared the vouchers and submitted in Regional Director Office, Dumka and also received the payment because he

- 202 - R.C. C ase No. 45(A)/1996-Pat investigate the R.C. 20A/96 also, in which, it is written that Rajan Mehta is owner of Asian Breeders, New Delhi. After perusal of oral and documentary evidences as brought on the record court found that prosecution side did not brought single evidence against accused Harish Khanna. He is only sleeping partner of the M/s. Asian Breeders Firm. In conclusion court found that prosecution sides without any reason made Madhu Mehta and Harish Khanna as accused in this case whereas Rajan Mehta is sole manager and partner of the M/s. Asian Breeders Firm. All exhibits shows that Rajan Mehta prepared false and fake vouchers and managed receiving certificate without supplying the materials. He also succeed to withdraw Rs. 69,80,816/- through bank draft after passing 19 CNC bills and 235 suppliers bills relating to supply of veterinary surgical equipment to Regional Director, AHD, Dumka. The relevant order in favour of Harish Khanna will be passed in the later part of judgment with other co-accused. 91. Accused Hemendra Nath Verma stated in recorded statement U/s- 313 of Cr.P.C that he was posted as District Animal Husbandry Officer, Dumka during 14.07.1995 to 31.01.1996. He stated that he only counter-signed the signature of T.V.O (M) and deny to issue false certificate relating to receive animal feed, medicines and machinery. Accused also denied to wrongful loss of Bihar Government Revenue up to Rs. 34,91,54,844/- against valid allotment of Rs. 5,71,000/- 92. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 22, 24, 76, 195, 197, 103, 108 in support of prosecution story and filed following documentary evidences Exhibits. -

- 203 - R.C. C ase No. 45(A)/1996-Pat 2/6788 to 2/5822, 2/5896 to 2/5918, 2/5918 to 2/6041, 2/6427 to 2/6458, 25, 24/83, 24/85. Prosecution side alleged that accused misused his post that in pursuance of the criminal conspiracy. Hemendra Nath Verma fraudulently and dishonestly counter-signed the false supply bills of accused suppliers and submitted the same for getting pass through RD, AHD, Dumka. It is also alleged that Dr. Hemendra Nath Verma utilized fake allotment fraudulently and dishonestly utilized by R.D, AHD, Dumka. P.W.1 Rajiv Arun Ekka, IAS(P), Executive Magistrate deposed in the court that he inspected on the instruction of D.C, Dumka. The Office of R.D. AHD, Dumka were found many irregularities. It is also found that those firms who submitted vouchers in respect of supply materials, in real sense are not in existence. Hence, he lodged FIR against known and unknown persons. P.W.2 and P.W.197 both are supporting the evidence of P.W.1. From perusal of records, it is transpired that accused Hemendra Nath Verma in furtherance of criminal conspiracy with other co-accused counter-signed on receiving certificate and facilitate to prepare bill and pass from treasury due to which State Government suffered loss illegally up to Rs. 34,91,54,844/- Court found that prosecution sides successfully proved alleged charges U/s- 120 (b) r/w – 409, 420, 467, 468, 471 and 477A of the I.P.C and additional charge U/s- 13 (2) r/w 13 (i)(c) & (d) of P.C Act, 1988 beyond reasonable doubt. Accused Hemendra Nath Verma nothing brought oral and documentary evidences on the record in his defence. The relevant order against accused will be passed in the later part of the judgment with other co-accused.

- 204 - R.C. C ase No. 45(A)/1996-Pat 93. Accused Krishna Kumar Prasad stated in recorded statement U/s- 313 of Cr.P.C that he was T.V.O, Jasidih since January-1995 to April – 1996. Accused further stated that he issued the certificate after receiving supply by firm. No any false certificate issued by him. Accused deny to wrongful loss of Bihar Government and illegally withdrawal up to Rs. 34,91,54,844/- against legal allotment only of Rs. 5,71,000/- Accused claimed as innocent. 94. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/530 to 2/1244, 2/1770 to 2/1783, 2/1812 to 2/1817, 2/2184 to 2/2221, 2/2264 to 2/2281, 2/5409 to 2/5449, 2/5574 to 5618, 2/6867 to 2/6896, 2/8168 to 2/8209, 2/8214 to 2/8422, 2/8433 to 2/8443, 2/8452 to 2/8458, 2/9593 to 2/9613, 2/9623 to 2/9903, 2/10478 to 2/10535, 2/10755 to 2/10791, 2/11800 to 2/11905, 2/11916 to 2/11926, 25, 47/8, 24/85. Prosecution stated that Dr. Krishna Kumar functioning as T.V.O, Jasidih and accused in pursuance of criminal conspiracy issued false certificate on the false bill raised by accused suppliers. Further alleged that in criminal conspiracy false contingency were prepared and raised by co-accused Dr. Sheshi Muni Ram and Dr. O.P Diwakar. Further alleged that accused dishonestly and fraudulently gave receipt to supply and causing wrongful loss to the Government of Bihar corresponding wrongful gain. Further alleged that only Rs. 5,71,000/- valid allotment was there but illegally withdrawn up to Rs. 34,91,54,844/- and committed wrongful loss to Bihar State. It is also alleged that Dr. Krishna Kumar Prasad

- 205 - R.C. C ase No. 45(A)/1996-Pat certified false certificate relating to supply which utilized by R.D AHD, Dumka in processing bills. P.W.1 Rajiv Arun Ekka, IAS(P), Executive Magistrate deposed in the court that he inspected on the instruction of D.C, Dumka. The Office of R.D. AHD, Dumka were found many irregularities. It is also found that those firms who submitted vouchers in respect of supply materials but in real sense the firms are not in existence. Hence, he lodged FIR against known and unknown persons. P.W.2 and P.W.197 both are supporting the evidence of P.W.1. From perusal of records, it is transpired that accused Krishna Kumar Prasad in furtherance of criminal conspiracy with other co-accused was negligent in his duty and issuing fake and forged receiving certificate and facilitate to prepare bill to pass from treasury due to which State Government suffered loss illegally up to Rs. 34,91,54,844/- Court found that prosecution sides successfully proved alleged charges U/s- 120 (b) r/w – 409, 420, 467, 468, 471 and 477A of the I.P.C and additional charge U/s- 13 (2) r/w 13 (i)(c) & (d) of P.C Act, 1988 beyond reasonable doubt. Accused Krishna Kumar Prasad nothing brought oral and documentary evidences on the record in his defence. The relevant order against accused passed in the later part of the judgment with other co-accused. 95. Accused Dr. Krishna Murari Sah stated in recorded statement U/s- 313 of Cr.P.C that he was posted as T.V.O under DAHO, Sahebganj during 1988 August to 1991 January and he deny to grant certificate without receiving the material from the firms. He deny to issue a certificate relating to supply machinery and falsely passed bills from treasury. Accused deny to wrongful loss

- 206 - R.C. C ase No. 45(A)/1996-Pat amount Rs. 34,91,54,844/- to Bihar Government Revenue with criminal conspiracy RD, AHD, Dumka and claimed innocent. 96. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/5250 to 2/5300, 2/8444 to 2/8452, 25, 47/33, 24/83. Prosecution alleged that without supplying medicine, animal feed and machinery accused granted false certificate and facilitate to process bill which passed from Treasury, Dumka. Prosecution further alleged that in furtherance of criminal conspiracy accused committed wrongful loss to Bihar Government up to Rs. 34,91,54,844/- which is beyond limit of valid allotment of Rs. 5,71,000/- only. It is also alleged that Dr. Krishna Murari Sah certified false certificate relating to supply which utilized by R.D AHD, Dumka in processing bills. P.W.1 Rajiv Arun Ekka, IAS(P), Executive Magistrate deposed in the court that he inspected on the instruction of D.C, Dumka. The Office of R.D. AHD, Dumka were found many irregularities. It is also found that those firms who submitted vouchers in respect of supply materials but in real sense the firms are not in existence. Hence, he lodged FIR against known and unknown persons. P.W.2 and P.W.197 both are supporting the evidence of P.W.1. From perusal of records, it is transpired that accused Krishna Murari Sah in furtherance of criminal conspiracy with other co-accused negligent in his duty and issuing fake and forged receiving certificate and facilitate to prepare bills to pass from treasury due to which State Government suffered loss illegally up to Rs. 34,91,54,844/- Court found that prosecution sides

- 207 - R.C. C ase No. 45(A)/1996-Pat successfully proved alleged charges U/s- 120 (b) r/w – 409, 420, 467, 468, 471 and 477A of the I.P.C and additional charge U/s- 13 (2) r/w 13 (i)(c) & (d) of P.C Act, 1988 beyond reasonable doubt. Accused Krishna Murari Sah nothing brought oral and documentary evidences on the record in his defence. The relevant order against accused will be passed in the later part of the judgment with other co-accused. 97. Accused Lal Mohan Prasad during recorded statement U/s- 313 of Cr,P.C expressed ignorance that he was Proprietor of M/s. R.K. Agency, Patna and M/s. Mukesh Enterprises, Patna. Accused also denied having current account of above firm A/c. 2945 and 2932 S.B.I, Main Branch, Patna. Accused further denied to deposit 117 fake vouchers in respect to supply of medicine on date during 1991-92 to 1995-96. Accused also denied who passed 12 bills in criminal conspiracy with officers of AHD and Treasury, Dumka and received bank draft amounting to Rs. 34,99,320/- and received illegal payments of Rs. 23,49,280/- and claimed to be innocent. 98. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 20, 23, 26, 33, 37, 42, 46, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/9059 to 2/9105, 2/11364 to 2/11433, 3/1279 to 3/1283, 3/1407 to 3/1413, 6/556, 6/559, 6/560, 18/218 to 18/224, 18/335 to 18/339, 24/4, 16/88, 16/89, 20/185 to 20/197, 12/12m 15/10, 16/100 to 16/101, 20/209 to 20/225, 12/39, 15/35. Prosecution alleged that M/s. R.K. Agency is Proprietorship concern of Sri Lal Mohan Prasad, Village- Radhil, P.S. Telhara, District – Nalanda, father of

- 208 - R.C. C ase No. 45(A)/1996-Pat accused Mahendra Prasad , who admitted various false bills in which 7 CNC bills passed during 1995-96 and have received Rs. 34,99,320/- through bank draft. Further alleged by the prosecution that M/s. R.K. Agency Patna has shown supply of veterinary medicine Benif Bolus, Duaprim Powder, Super Cox, Triquin and Vetoxi manufactured by M/s. Wockhardt and M/s. Brihans Laboratory. Prosecution alleged that for aforesaid medicines fake supply vouchers were prepared by Mahendra Prasad, S/o- Sri Lal Mohan Prasad. Further alleged that Dr. Rajendra Prasad Singh and Dr. Satynarayan Singh have falsely certified the receipt of the medicines of this firm. Accused O.P. Diwakar passed bills for payments of Rs. 30,99,320/- in the shape of bank draft. P.W.197 A.K. Jha clearly accepted in cross- examination that he is illiterate person living in village but above firms registered in his name by his son Mahendra Prasad. Mahendra Prasad was employee of Fodder Scam king-Pin Shyam Bihari Sinha. Mahendra Prasad submitted forged vouchers which is certified and granted receiving certificate by doctors who are employee in the AHD, Department Santhal Pargana region. On behalf of accused Lal Mohan Prasad his son Mahendra Prasad maintained all affairs of firm. Accused in U/s- 313 of Cr.P.C clearly shown ignorance about the affairs of the firms so it is clear that accused Mahendra Prasad who died during trial used the name of accused Lal Mohan Prasad but Lal Mohan Prasad had not done any work in the furtherance of criminal conspiracy. After perusal of records court found that prosecution sides did not successfully proved alleged charges against accused Lal Mohan Prasad beyond reasonable doubt hence, in the

- 209 - R.C. C ase No. 45(A)/1996-Pat ends of Justice, the benefit of doubt provide in favour of accused Lal Mohan Prasad. The relevant order passed in the later part of the judgment. 99. Accused Madhu Mehta during statement recorded U/s- 313 of Cr.P.C Madhu Mehta stated that she was a partner with Harish Kumar Khanna in M/s. Asian Breeders, New Delhi during 1992-93 to 1995-96. She is also deny to conduct the current account No. 1536 in Punjab and Sindh Bank, West Bihar Branch, New Delhi. She also denied to submit 235 forge vouchers relating to supply the equipment by the firm in Dumka Regional Director Office. Accused fully denied about conspiracy with officers of Regional Director Office, Dumka, who prepared false receiving and 19 bills sent to treasury. With conspiracy the Officers of Treasury, Dumka passed above bill and received draft amounting to Rs. 69,80,816/- illegally. He was charged on 27.04.2004 collectively U/s- 120B r/w – 409, 420, 467, 468 and 471 and 477 (A) of I.P.C and section 13 (2) r/w 13(i) (c) & (d) of P.C Act, 1988 and separately U/s- 420, 467, 468, 471 of I.P.C. It is also alleged that during 1991 to 1995 at Dumka, Dehli, Ranchi, Patna and other places cheated the Animal Husbandry Department, Government of Bihar by dishonestly and fraudulently inducing the state public exchequer to deliver a total sum of Rs. 69,80,816/- as partner of M/s. Asian Breeders, New Delhi by submitting several forge/fake and fabricated bills on the basis of forge and fake supply orders to the office of the Regional Director, Dumka and dishonestly receiving the said amount without affecting supplies. Further alleged that submitted forged vouchers showing supply of Surgical equipment which is prepared by firm for the purpose of

- 210 - R.C. C ase No. 45(A)/1996-Pat cheating and you have knowledge and reason to believe that fraudulently and dishonestly used such forge and fake documents as genuine. 100. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 2, 20, 43, 53, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/8781 to 2/9015, 3/1247 to 1265, 16/152 to 16/157, 18/379 to 18/392, 12/23, 35/19, 34/1, 15/19, 16/151 to 16/155, 47/39, 12/40, 13/15, 14/7. On behalf of C.B.I it is alleged that Madhu Mehta was a partner of M/s. Asian Breeders, (India) New Delhi and accused Rajan Mehta had been managing affairs of the company. Further alleged that the Firm has raised various false supply bill which were processed vide several CNC bills showing purported supply of veterinary surgical equipment to R.D, AHD, Dumka. The firm show supply items like Neck Pluck, Lubricant, Syringe, to supply R.D., AHD, Dumka but under Santhal Pargana Region Dumka, Deoghar, Sahebganj, Godda and Pakur were not having any poultry or piggery or cattle farm so no need/ requirement to supply above articles. 101. On behalf of prosecution examined P.W.193 Layak Singh, who investigated the case, stated in para – 3 that he recorded the statement of co-accused Naresh Prasad, Shiv Kumar Patwari and Dr. Md. Sayeed U/s- 164 of Cr.P.C. Dr. Md. Sayeed during examination accepted that he issued receiving certificate without receiving the supply. P.W.195 K.Y. Guru Prasad accepted in para – 57 that Madhu Mehta, Harish Kumar Khanna and Rajan Mehta were the partners of M/s. Asian Breeders, New Delhi. He further accepted that he did not remember

- 211 - R.C. C ase No. 45(A)/1996-Pat whether he had seen partnership deed or not? Further accepted that it is correct that in charge sheet at page – 57 it is mentioned that Rajan Mehta had been managing the affairs of the company. P.W.197 Ajay Kumar Jha stated in para – 2 that R.C. No. 45/96 the formal F.I.R was registered by C.B.I. He further stated in para – 9 that he was also Investigating officer in R.C 20A/96. He accepted in cross-examination in para – 12 that Smt. Madhu Mehta is the wife of accused Rajan Mehta and Rajan Mehta prepared the vouchers and submitted in Regional Director Office, Dumka and he also received the payment because he investigated the R.C. 20A/96 also, in which it is written that Rajan Mehta is the owner of M/s. Asian Breeders, New Delhi. He also became success to withdraw Rs. 69,80,816/- through bank draft after passing 19 CNC bills and 235 suppliers bills relating to supply of veterinary surgical equipment to Regional Director, AHD, Dumka. The relevant order in favour of Madhu Mehta pass in the later part of judgment with other co-accused. 102. Mohindra Singh Bedi stated in statement U/s- 313 of Cr.P.C that he was proprietor of M/s. SEMAX Cryogenics, New Delhi during 1991-92 to 1995-96 and he further accepted that two current account No. 30 and 426 in the Bank of Oriental Bank of Commerce in New Delhi. Accused deny that by above firm Semax Cryogenics, New Delhi did not supply the instrument in R.D. AHD, Dumka. It is also denied that he submitted 1127 fake vouchers on different dates. It is also denied that withthe criminal conspiracy with officers in R.D. AHD, Dumka they received a false certificate of supply and prepared forged bill 139 and the same be sent to treasury. He accepted that he received Rs. 4,66,69,579/- after passing 139 bills

- 212 - R.C. C ase No. 45(A)/1996-Pat by the draft and such payment was not illegal. It is also stated that above firm sanctioned / authorize to supply instrument in Animal Husbandry Department and deny from wrongful loss to Bihar State in criminal conspiracy, officers AHD and treasury officers, Dumka. It is also stated that he is innocent. 103. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 2, 20, 43, 44, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/4086 to 2/5213, 3/425 to 3/563, 6/190 to 6/272, 18/456 to 18/572, 12/16, 13/8, 15/11, 16/142 to 16/143, 20/416 to 20/419, 47/38, 12/35, 13/11, 15/31, 16/419 to 16/429, 20/1038 to 20/1050, 12/36, 13/12, 15/32, 16/429 to 16/431, 12/37, 13/13, 15/33, 16/432 to 16/452, 20/1051 to 20/1064. Prosecution side alleged that above accused received Rs. 4,66,69,579/- during 1992-93 to 1995-96 without supplying Veterinary Equipments and A.I instruments to RD, AHD, Dumka. It is also submitted requirements of item like neck-pluck, lubricant, syringe, as shown supplied by this firm was not required in five district, Dumka, Deoghar, Sahebganj, Pakur, Godda because there was not any poultry or piggery or cattle farm. It is also alleged that above firm was not registered with central excise authority and not filed any return / declaration as per statutory law and it is also alleged that above material shown as supply by this firm were not manufactured. It is also alleged that Dr. Md. Sayeed, Dr. Shashi Kumar Sinha, Dr. Bajrang Deo Narayan Sinha, Dr. Bimal Das Kant, Dr. Raghunandan Prasad and Dr. Ajeet Kumar Sinha have falsely certified the received of item of this firm which were counter-signed by Dr. J.K. Singh, Dr.

- 213 - R.C. C ase No. 45(A)/1996-Pat Md. Wasimuddin, Pankaj Mohan Bhui and Rameshwar Prasad Chaudhary. Above fake vouchers processed in fake bills which were passed by Dr. Shesh Muni Ram and Dr. O.P. Diwakar. I.O P.W.195 and P.W.197 examined in the court who clearly accepted that the owner of above firm was in close contact with accused Shyam Bihari Sinha. Shyam Bihari Sinha is the king pin of fodder scam, who brought forged and fake allotment and in furtherance of criminal conspiracy firm granted receiving certificate later on bill was processed and above firm found bank draft in his favour up to Rs. 4,66,69,579/- during period 1992 – 93 to 1995-96. In the above period on the basis of forged and fake vouchers and receiving certificate processed 139 CNC bills and 1127 suppliers bills relating to supply of veterinary equipments and AI instrument to Regional Director AHD, Dumka. Regional Director Dumka passed bill in furtherance of criminal conspiracy. P.W.1 informant of this case and P.W.2 who is office employee of R.D Office Dumka clearly support the prosecution story. After perusal of records, court found that in defence nothing was produced on behalf of accused Mohinder Singh Bedi and court found that prosecution sides successfully proved alleged charges levelled against accused Mohinder Singh Bedi beyond reasonable doubt. The relevant order against accused Mohinder Singh Bedi will be passed in the later part of judgment. 104. Accused Manoj Kumar Srivastava stated in recorded statement U/s- 313 of Cr.P.C that he was posted at AHD, Patna as Vacation Protector Officers during 1991-92 to 1995-96. Accused deny relation with M/s. Viyapar Kutir Patna whose Proprietor was Naresh

- 214 - R.C. C ase No. 45(A)/1996-Pat Prasad. Accused deny to submit 60 fake vouchers in RD, AHD. Dumka without supplying the medicine. Accused deny to get pass 6 bills in pursuance of criminal conspiracy and payment to firm by draft Rs. 29,86,600/- Accused further deny that he received a draft amount of Rs. 12,500/- from Naresh Prasad in the favour of his son Manas Raj and the same was deposited in Manav Bharti India, International School, New Delhi and accused claimed to be innocent. 105. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 11, 12, 22, 30, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 26, 27, 20/54, 6/125, 18/180, 28, 29, 29/1, 29/2, 25, 47/35, 47/37. Prosecution alleged that accused facilitate Naresh Prasad to prepare false vouchers and submit in the RD, AHD, Dumka and received money from the account of firm. Further alleged that accused in furtherance of criminal conspiracy commit wrongful loss to state and wrongful gain from accused Naresh Prasad. After perusal of record it is clear that Dr. Manoj Kumar Srivastava had connection with registered firm Vyapar Kutir Patna which was in the name of accused Naresh Prasad but fake vouchers submitted by Manoj Kumar Srivastava and he managed forged receiving certificate in furtherance of criminal conspiracy. I.O and other witness clearly deposed against this accused Manoj Kumar Srivastava. In defence one witness examined who stated that accused Manoj Kumar Srivastava provide money to accused Naresh Prasad but there is no any conclusive prove that Manoj Kumar Srivastava nothing did wrong, so after perusal of records court found that prosecution sides

- 215 - R.C. C ase No. 45(A)/1996-Pat successfully proved alleged charges against accused Manoj Kumar Srivastava beyond reasonable doubt in the ends of Justice, the order against accused will be passed in the later part of judgment. 106. Manoranjan Prasad Sinha stated in recorded statement U/s- 313 of Cr.P.C that he was posted as DAHO, Deoghar during 1993 to 1996. He further stated that he only attested the signature of T.V.O and never grant a certificate relating to supply animal feed, medicine and machinery. Accused deny from misuse of his post and wrongful loss to Bihar Government Revenue up to Rs. 34,91,54,844/- in furtherance of criminal conspiracy with RD AHD and Treasury Officers of Dumka and claimed to be innocent. 107. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 2, 11, 12, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 25, 47/22, 24/83, 24/85. Prosecution side alleged that accused misused his post and counter-signed on false certificate relating to supply receiving from other officers in furtherance of criminal conspiracy and gave wrongful loss to state government. Prosecution sides further alleged that only Rs. 5,71,000/- validly allotment was there during 1991-92 to 1995-96 but illegally withdrawn up to Rs. 34,91,54,844/-It is also alleged that Dr. Manoranjan Prasad Singh certified false certificate relating to supply which utilized by R.D AHD, Dumka in processing bills. P.W.1 Rajiv Arun Ekka, IAS(P), Executive Magistrate deposed in the court that he inspected on the instruction of D.C, Dumka. The Office of R.D. AHD, Dumka were found many irregularities. It is also found that those firms

- 216 - R.C. C ase No. 45(A)/1996-Pat who submitted vouchers in respect of supply materials but in real sense the firms are not in existence. Hence, he lodged FIR against known and unknown persons. P.W.2 and P.W.197 both are supporting the evidence of P.W.1. From perusal of records, it is transpired that accused Manoranjan Prasad Singh in furtherance of criminal conspiracy with other co-accused was negligent in his duty and counter-signed on fake and forged receiving certificate and facilitate to prepare bill and pass from treasury due to which State Government suffered loss illegally up to Rs. 34,91,54,844/- From perusal of oral and documentary evidences, Court found that prosecution sides successfully proved alleged charges U/s- 120 (b) r/w – 409, 420, 467, 468, 471 and 477A of the I.P.C and additional charge U/s- 13 (2) r/w 13 (i)(c) & (d) of P.C Act, 1988 beyond reasonable doubt. Accused Manoranjan Prasad Sinha nothing brought oral and documentary evidences on the record in his defence. The relevant order against accused will be passed in the later part of the judgment with other co-accused. 108. Accused Nand Kishore Prasad stated in recorded statement U/s- 313 of Cr.P.C that he was posted as A.I.O, Regional Director Office, Dumka during 1991 – 92 to 1995-96. Further stated that he issued the certificate after receiving supply from firms and deny to facilitate illegal withdrawal from Treasury, Dumka and claimed to be innocent. 109. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 108, 111, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2 to 2/347, 2/8457 to 2/8475, 2/8763 to 2/8780, 2/10795 to

- 217 - R.C. C ase No. 45(A)/1996-Pat 2/10827, 2/10828 to 2/10879, 2/12120 to 2/12159, 2/12257 to 2/12276, 25, 47/40, 24/83, 24/85. Prosecution submitted that only valid allotment during 1991-92 to 1995-96 RD, AHD, Dumka was Rs. 5,71,000/- against above allotment accused in furtherance of criminal conspiracy with other co-accused facilitate to withdraw Rs. 34,91,54,844/- illegally and gave wrongful loss to Bihar Government Revenue and misused the power which vested in the post. P.W.1 and P.W. 2 clearly disclosed that legal allotment was only Rs. 5,71,000/- during 91 -92 to 95-96 but in Major Head 2403 accused person issue forged allotment which received from the office of R.D, AHD, Santhal Pargana, Dumka. I.O of this case P.W. 195 and P.W. 197 clearly stated that in pursuant to the alleged criminal conspiracy, accused Nand Kishore Prasad functioning as Artificial Insemination Officer, Dumka, falsely certified the receipt of material appliance on the bills of private parties and facilitate the alleged fraudulent payments from Dumka Treasury. From perusal of records it transpired that accused Nand Kishore Prasad is not authorized to receive supply from priavate parties but he provide receipt falsely. The Regional Director in the light of receiving issued by Nand Kishore Prasad processed bill and withdrawn money from Dumka Treasury illegally. All accused including Nand Kishore Prasad in furtherance of criminal conspiracy withdrawn Rs. 34,91,54,844/- and committed illegal loss to State Government Revenue. After perusal of all oral and documentary evidences as brought on the record, court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w – 409, 420, 467, 468, 471 and 477A of the

- 218 - R.C. C ase No. 45(A)/1996-Pat I.P.C and U/s- 13 (2) r/w – 13 (i)(c) & (d) of P.C. Act beyond reasonable doubt. On behalf of defence nothing produced in his support. The order against accused Nand Kishore Prasad in the later part of the judgment with other accused. 110. Accused Om Prakash Diwakar stated in recorded statement U/s- 313 of Cr.P.C that he was posted as R.D. AHD, Dumka since June-1994 to February- 1996 after retirement of Dr. Shesh Muni Ram. Accused stated that animal, piggery and Poultry farm were established under the Santhal Pargana RD, AHD, Dumka. Further stated that according to requirement he purchased animal feed/medicines/machinery from those firm which are recognized by Central Purchase Committee. Accordingly put up the order of supply in pursuance of order, firms supplied the material in the office. The authorize person granted receipts relating to supply. According to submitted vouchers and receiving certificate, processed the bill and due payment done to the authorized firm through bank draft and in cash to the local firm. Accused denied that Rs. 5,71,000/- was valid allotment between the year 1991-92 to 1995-96. Further alleged that Rs. 1,85,36,400/- valid allotment from Patna Bihar. Accused stated that he do not have restricted power to pass bill amounting to Rs. 15,000/- only but he was entitled to pass bill amounting up to Rs. 50,000/-. Accused further stated that the vouchers submitted by suppliers which are signed and sent to treasury where bill passed to issue a draft. Accused further stated that he only order for supply those firms who are notified by Central Purchase Committee and denied in furtherance of criminal conspiracy committing wrongful loss up to Rs.

- 219 - R.C. C ase No. 45(A)/1996-Pat 34,91,54,844/- of Bihar Government Revenue. Further stated that the government did not grant permission to prosecute and claimed to be innocent. 111. On behalf of prosecution learned Spl. P.P of C.B.I brought on record following documentary evidences as Exhibits. - 2/1750 to 2/1769, 2/1784 to 2/1811, 2/1818 to 2/1841, 2/1942 to 2/2041, 2/2092 to 2/2141, 2/2450 to 2/3271, 2/3537 to 2/4085, 2/4682 to 2/5213, 2/5757 to 2/6240, 2/6387 to 2/6706, 2/7338 to 2/7687, 2/8518 to 2/18661, 2/8936 to 2/9015, 2/9059 to 2/9105, 2/10828 to 2/10879, 2/11364 to 2/11433, 2/12217 to 2/12276, 2/12450 to 2/12451, 3/66 to 3/121, 3/193 to 3/322, 3/370 to 3/424, 3/477 to 3/563, 3/733 to 3/843, 3/904 to 3/977, 3/1086 to 3/1145, 3/1227 to 1246, 3/1258 to 3/1265, 3/1279 to 3/1283, 3/1366 to 3/1376, 3/1407 to 3/1413, 3/1447 to 3/1450, 3/1456 to 3/1461, 3/1474 to 3/1475, 6/111 to 6/124, 9/1, 10, 10/1, 25, 31 to 31/2, 31/3, 40/24, 40/25, 40/26, 40/27, 41 to 41/13, 42 to 42/5, 42/6 to 42/11, 45, 45/1, 47/25, 24/83, 24/85 and also examined following relevant witnesses in support of prosecution story. They are as P.Ws – 1, 2, 11, 12, 16, 21, 24, 71, 72, 73, 74, 75, 76, 78, 79, 80, 82, 83, 84, 85, 86, 87, 103, 104, 105, 106, 111, 114, 115, 159, 178, 195, 197, 108, 189. Prosecution alleged that in the last week of June- 1994 to month of February-1996 accused O.P Diwakar discharging the duty of DDO. Further alleged that accused dishonestly passed the false contingency bills prepared by co-accused Rameshwar Prasad Chaudhary on the strength of false certificate issued by Dr. Raghunandan Prasad and others and further alleged that valid allotment was only Rs. 5,71,000/- during 1991-92 to 95-96 but in illegal way withdrawn more money up to Rs.

- 220 - R.C. C ase No. 45(A)/1996-Pat 34,91,54,844/- and gave wrongful loss to Bihar State in pursuance of criminal conspiracy. From perusal of records it transpired that P.W.1 Rajiv Arun Ekka IAS(P) did enquiry in the office of R.D, AHD, Dumka and found that without following proper procedure they withdrawn more money in fictitious way. After inquiry he lodged F.I.R against AHD Office Employee and supplier firms. They seized document which shows that on the basis of forged allotment letters received in R.D, AHD, Dumka and in furtherance of criminal conspiracy, the supply order provided to fictitious firm, who submitted forged and fake vouchers in the office. The employee under R.D. AHD, Dumka grant receiving certificate relating to supply by the suppliers. In this way forged and bogus supply of animal feed/medicines/ machinery shown by the R.D. AHD, Dumka. The head of department O.P. Diwakar processed the bill in his dictation. The vouchers which relating to all Districts of Santhal Pargana and receiving certificate collected by the office of R.D, AHD, Dumka and O.P Diwakar passed the bills on the basis of bogus certificate. The Regional Director, Dumka passed fake bills of veterinary medicines/lubricant/cattle feed and also passed fake transportation bills of cattle feed and fodder in addition to the purchase of such materials by all the five districts Animal Husbandry Officers. In pursuance of criminal conspiracy causing wrongful loss to the State exchequer and wrongful gain to himself and other co- conspirators. All P.Ws examined on behalf of prosecution sides deposed that on the basis of forged allotment letters withdrawn the money from Treasury Dumka. The Oral and documentary evidences fully support the alleged

- 221 - R.C. C ase No. 45(A)/1996-Pat chareges against the accused Om Prakash Diwakar, who was Regional Director, of AHD, Santhal Pargana, Dumka. After perusal of records, court found that prosecution sides successfully proved alleged charges U/s- 120(B)/ r/w – 409, 420, 467, 468, 471 and 477A of the I.P.C and U/s- 13 (2) r/w Sec- 13 (i)(c) & (d) of the P.C Act, 1988 beyond reasonable doubt, whereas no any oral or documentary evidences produced on behalf of defence sides, hence, the relevant order against accused Om Prakash Diwakar will be passed in the later part of the judgment with other co-accused. 112. Accused Pankaj Mohan Bhui stated in 313 of Cr.P.C recorded statement that he was accountant in R.D. AHD, Dumka during 1991-92 to 1995-96 Accused admitted that Dr.Shesh Muni Ram and Dr. Om Prakash Diwakar was posted as R.D, Dumka. Accused deny to inspect vouchers and further submitted that he authorized only to do corresponding to other offices. Further stated that by the direction of Regional Director, the Head Clerk Rameshwar Prasad Chaudhary was authorized to check the vouchers and prepare bills. Accused Pankaj Mohan Bhui deny to prepare bills in pursuance of vouchers and receiving certificate. Accused submitted that he neither misused his post and nor committed loss to State Government Revenue in furtherance of criminal conspiracy with other co-accused. 113. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2 and 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2 to 2/12451, 3 to 3/1475, 8, 10/1, 11, 11/1, 47/16. Prosecution alleged that accused posted as Accountant in RD, AHD, Dumka and

- 222 - R.C. C ase No. 45(A)/1996-Pat accused prepared false bill and held to pass the same in conspiracy with Dr. Shesh Muni Ram and Dr. Om Prakash Diwkar. From perusal of records, it transpired that accused Pankaj Mohan Bhui was posted as Accountant in the office of R.D, AHD, Dumka and his duty, was to prepare bill in the light of submitted vouchers and receiving certificate but accountant never properly examined vouchers because no any date fulfilled on so many vouchers. The transport vehicles numbers are apparently wrong but accountant never objected which shows that accused in furtherance of criminal conspiracy with other accused prepared the bill, which are passed by other co-accused and this accused found active member of criminal conspiracy who committed a fodder scam. Court found that P.W.1, 2 and 197 fully supported that accountant processed bill in split up form and accused facilitate the suppliers and transporters in furtherance of criminal conspiracy they committed fraudulent payments from Dumka Treasury in illegal way paid to suppliers and loss to State Government up to Rs. 34,91,54,844/- After perusal of oral and documentary evidences as on record, court found that prosecution side successfully brought home alleged charges against accused Pankaj Mohan Bhui. Court pass the relevant order against accused Pankaj Mohan Bhui in the later part of judgment with other co-accused. 114. Accused Pitambar Jha stated in recorded statement U/s- 313 of Cr.P.C. that he was posted as T.V.O under the DAHO, Deoghar since January – 1995 to year 2002. Accused stated that he received the supply of animal feed, medicine and machinery from firm and issued the certificate and denied that without receiving

- 223 - R.C. C ase No. 45(A)/1996-Pat supply granted false certificate. Accused also denied that he never facilitate RD, AHD, Dumka to withdraw Rs. 34,91,54,844/- illegally against legal allotment only Rs. 5,71,000/- and claimed innocent. 115. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/3252 to 2/3271, 2/12217 to 2/12256, 25, 47/7. Prosecution alleged that Dr. Pitambar Jha was functioning as T.V.O, Deoghar. In pursuance of criminal conspiracy issued false certificate on the false bills raised by accused suppliers M/s. Vyapar Kutir. Further alleged that accused was in criminal conspiracy and on the strength of false certificate, Co-accused Dr. Shesh Muni Ram and Dr. O.P. Diwakar passed bill and gave wrongful loss to the Government up to Rs. 34,91,54,844/- illegally against legal allotment Rs. 5,71,000/- only. P.W.1, 2, 195 and 197 fully support the prosecution story and Exhibits also shows that no requirement of such supply in the AHD, but Pitamber Jha in furtherance of criminal conspiracy with other co-accused granted false receiving certificate in favour of suppliers and facilitate to process bills in the R.D, Office Dumka. After perusal of records, court found that accused did not perform his duty in honest way and involved in criminal conspiracy which committed a fodder scam in the state. Court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C and U/s- 13 (2) r/w Sec- 13 (i)(c) & (d) of P.C Act beyond reasonable doubt. No any contradict in the acceptance of prosecution evidences. Hence, court pass order against

- 224 - R.C. C ase No. 45(A)/1996-Pat accused in the later part of the judgment with other co- accused. 116. Accused Prakash Kumar Lal stated in recorded statement U/s- 313 of Cr.P.C that he was Proprietor of M/s. Medicine House, Bhagalpur during 1991-92 to 1995-96. Further stated that he have current account No.1492 in Canara Bank, M.G Road, Bhagalapur and he submitted 34 vouchers after supplying medicine, in which, only one bill passed from treasury, Dumka and received Rs. 5,00,010/- as legal payments. Further stated that he received supply order and deny to submit 34 fake vouchers and committed Rs. 5,00,010/- wrongful loss to Bihar Government with the conspiracy of R.D, AHD, Dumka Officers and claimed to be innocent. 117. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 20, 57, 194, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/12416 to 2/12449, 3/1473, 18/214, 24/15, 24/18, 12/26, 36/1, 15/22, 16/170, 47/41. Prosecution alleged that M/s. Medicine House , Bhagalpur whose Proprietor is Prakash Kumar Lal. Above firm has raised various false supply bills and received Rs. 5,00,010/- illegally payment through bank draft. Prosecution further alleged that accused Prakash Kumar Lal has claimed to have supplied medicine of M/s. Pfizer and M/s. Alembic Chemical Works. It is also alleged that drug license no. 85 and 86 of above firm was valid up to 31.12.1991 only and during above relevant period this firm did not possess any valid drug license. It is also alleged that Dr. Shashi Kumar Sinha has falsely certified the receipts of medicine of above firm. From perusal of records it is transpires that on behalf of

- 225 - R.C. C ase No. 45(A)/1996-Pat defence no any documentary or orally evidence produced in his favour that by which vehicles they supplied materials in the R.D, AHD, Dumka Office. P.W.1, 2 , 194, 195, 197 fully supported that no any proof to supply above medicines in the AHD but without supplying AHD employee issued certificate in relating to receiving medicine. On the basis of vouchers and certificate of receiving R.D, AHD, Dumka Office prepared bill and firm got Rs. 5,00,010/- through bank draft. On the basis of 01 CNC bills and 34 supply bills relating to supply of medicine to Regional Director AHD, Dumka. After perusal of all oral and documentary evidences, court found that prosecution side successfully proved the alleged charge beyond reasonable doubt. The order against accused pass in the later part of judgment. 118. Accused Radha Mohan Mandal who was posted as Sub-divisional Animal Husbandry Officers, Godda. Accused U/s- 313 of Cr.P.C recorded statement alleged that he provide certificate of those firms, who submitted vouchers after supplying the material and deny to provide a false certificate of receiving. He also denied to help in passing heavy bills without valid allotment and claimed to be innocent. 119. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/348 to 2/502, 2/6180 to 2/6240, 2/6618 to 2/6647, 2/7657 to 2/7687, 2/8682 to 2/8732, 25, 47/10, 24/85. Prosecution alleged that accused issued false certificate in favour of firms, who did not supply the material in the RD, AHD, Dumka and wrongfully loss to State Government Revenue. From

- 226 - R.C. C ase No. 45(A)/1996-Pat perusal of records, it is transpires that accused in the pursuant to the alleged criminal conspiracy falsely certified the receipt of veterinary medicines on the bills of private parties and thereby facilitated the alleged fraudulent payments from Dumka Treasury. In defence accused filed nothing in his favour to support his statement. After perusal of oral and documentary evidences it is clear that prosecution sides proved successfully alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C and U/s- 13 (2) r/w Sec- 13 (i)(c) & (d) of P.C Act beyond reasonable doubt, successfully. Hence, relevant order against above accused passed in the later on part of this judgment with other co-accused. 120. Accused Raghunandan Prasad stated in recorded statement U/s- 313 of Cr.P.C that he was posted as Asst. Director (Poultry) in Regional Director Office, Dumka since 1988 to 1997. Further stated that he issued the receiving certificate in favour of firms after receiving supply the veterinary medicines. Further stated that all firms are entitled to supply the medicines in AHD and deny to withdrawal illegally and wrongful loss to Bihar Government up to Rs. 34,91,54,844/-. While valid allotment was Rs. 5,71,000/- only. 121. On behalf of prosecution learned Spl. P.P of C.B.I filed following documentary evidences Exhibits. - 2/2305 to 2/2308, 2/2330 to 2/2359, 2/4552 to 2/4558, 2/4602 to 2/4683, 2/5641 to 2/5682, 2/5717 to 2/5747, 2/6299 to 2/6335, 2/6345 to 2/6355, 2/16648 to 2/6667, 2/6897 to 2/6988, 2/8456 to 2/8517, 2/9049 to 2/9058, 2/11139 to 2/11188, 2/11753 to 2/11763, 7, 25, 47/42,

- 227 - R.C. C ase No. 45(A)/1996-Pat 24/85 and examined following relevant witnesses in his support as P.Ws – 1, 2, 12, 195, 197, 108 who supported the prosecution story. Prosecution side alleged that accused misused his power and without receiving the supply from firms falsely issued receiving certificate in favour of firms and misappropriate government money by illegally withdrawn from Dumka Treasury and wrongfully loss to State Government up to Rs. 34,91,54,844/- while legal allotment was only Rs. 5,71,000/- during financial year 1991-92 to 1995-96. From perusal of records it transpired that the accused Raghunandan Prasad pursuant to the alleged criminal conspiracy misused his post of Assistant Director (Poultry) AHD, Dumka and falsely certified the receipts of veterinary medicines on the bills of private parties and thereby facilitated the alleged fraudulent payments from Dumka Treasury. Accused nothing produced in support of his statement. So, after perusal of all oral and documentary evidences as brought on the record on behalf of prosecution side, court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C and U/s- 13 (2) r/w Sec- 13 (i)(c) & (d) of P.C Act beyond reasonable doubt. Hence, relevant order against above accused passed in the later on part of this judgment with other co-accused. 122. Accused Rajan Mehta in his statement U/s- 313 of Cr.P.C explained and accepted that he was manager of M/s. Asian Breeders, New Delhi firm during 1991-92 to 95-96. It is also stated that firm in the name of his wife Madhu Mehta and brother-in-law Harish Kumar Khanna. Accused denied that without supply the instrument in R.D, AHD, Dumka he submitted forge 235

- 228 - R.C. C ase No. 45(A)/1996-Pat vouchers on single date. Accused stated that he supplied the material and received legal payment after passing 19 bills from treasury. It is also accepted that he received Rs. 69,80,816/- through bank draft. He further stated that he received supply order from R.D., AHD, Dumka and deny from wrongful loss to Bihar Government with criminal conspiracy of officers R.D AHD, Dumka and Treasury Officers. 123. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 20, 43, 53, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/8781 to 2/9015, 3/1247 to 1265, 16/152 to 16/157, 18/379 to 18/392, 12/23, 35/19, 34/1, 15/19, 16/151 to 16/155, 47/39, 12/40, 13/15, 14/7. On behalf of prosecution it is alleged that accused Rajan Mehta is husband of Madhu Mehta who submitted fake and forged vouchers in R.D, AHD, Dumka without receiving supply order from the office of R.D, AHD, Dumka. It is also alleged that above firms is not listed by the purchase committee to supply the instruments in R.D, AHD, Dumka. From perusal of oral and documentary evidences, it is clear that accused Rajan Mehta maintaine all affairs of above registerered firms. Madhu Mehta and Harish Kumar Khanna both are partners of above firm M/s. Asian Breeders (New Delhi), but they are only on paper. The real culprit who prepared forged / fake vouchers and submitted in the AHD Office, Dumka and managed to get receiving certificate in the favour of firms. In this way accused Rajan Mehta facilitate to withdraw Rs. 69,80,816/-illegally by draft and deposit in the current account of firm, A/c. No. 1536 and A/c. No. 3188. P.W. 1,

- 229 - R.C. C ase No. 45(A)/1996-Pat 2, 195, 197 clearly stated in his deposition that Rajan Mehta on the behalf of his wife / brother-in-law withdrawn illegal money in the furtherance of criminal conspiracy with other co-accused. It is also clear that accused Rajan Mehta also facilitate to withdrawn illegally up to Rs. 34,91,54,844/- from Dumka Treasury and illegally loss to the State Government Revenue. From perusal of oral and documentary evidences, it is clear that prosecution sides successfully proved beyond reasonable doubt alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C and U/s- 13 (2) r/w Sec- 13 (i)(c) & (d) of P.C Act. Whereas accused nothing produce in his defence. Hence, relevant order against above accused Rajan Mehta passed in the later on part of this judgment with other co-accused. 124. Accused Rakesh Gandhi @ Sunil Gandhi stated in recorded statement U/s- 313 of Cr.P.C that he was Proprietor of M/s. Magdh Distributors, Rajendra Nagar, Patna 1991-92 to 1995-96 and firm’s current account number is 1185 SBI, Patna, one bill passed and received through bank draft Rs. 4,97,500/- as legal payments and claimed to be innocent. 125 On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 2, 20, 46, 48, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 6/554, 16/461, 20/1071 to 20/1073. Prosecution alleged that accused Sunil Gandhi in fictitious name of Rakesh Gandhi submitted false supply bill of M/s. Magdh Distributors, showing purported supply of veterinary medicine to RD, AHD, Dumka during relevant period 1993-94 and received illegally Rs. 4,95,500/- and claimed to have

- 230 - R.C. C ase No. 45(A)/1996-Pat supply the medicine of M/s. Concept Pharmaceuticals and firm not furnished mode and details of vehicles. Further alleged that Dr. Md. Sayeed has falsely issued the certificate relating to supply of medicines in favour of fictitious name of Rakesh Gandhi. From perusal of oral and documentary evidences, it is clear that accused prepared fake / forged vouchers and submitted for payments. Accused also managed forged receipt certificate in his favour and facilitate to pass bill in furtherance of criminal conspiracy. Accused received bank draft of amount Rs. 4,97,500/- and deposit in the current account of firm no. 1185 S.B.I, Patna. Accused in furtherance of criminal conspiracy committed loss of Rs. 34,91,54,844/- to the State Government Revenue, which is a henious nature offence. After perusal of oral and documentary evidence as referred in the above paragraph court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C. Hence, relevant order against above accused namely Rakesh Gandhi @ Sunil Gandhi passed in the later on part of this judgment with other co-accused. 126. Accused Rakesh Kumar Agrawal stated U/s- 313 of Cr.P.C statement that he was Proprietor of M/s. Rakesh Kumar Agrawal, Dumka firm during 1991-92 to 1995-96. Accused deny that he submitted 10 fake vouchers in respect to supply medicine/article but accepted that he only submitted one legal vouchers. Further deny that in furtherance of criminal conspiracy with R.D. AHD, Dumka, officers and employee, got a false certificate to receive supply and two bills passed from treasury Dumka, amount of Rs. 1,19,810/-. Accused

- 231 - R.C. C ase No. 45(A)/1996-Pat accepted that he received Rs. 1,19,810/- cash payment legally. Accused claimed that he received the supply order from office and his firm is entitled / recognized to supply medicine and other item in AHD. Accused deny that he in criminal conspiracy with officers AHD, Dumka, committed loss of Rs. 1,19,810/- to Bihar Government Revenue and stated that he is innocent. 127. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 2, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/12326 to 2/12335, 3/1466, 3/1467, 47/12. Prosecution alleged that accused Rakesh Kumar Agrawal is the son of Sri Harish Chandra Agrawal. Firms M/s. Rakesh Kumar Agrawal submitted various fake vouchers of supply yellow maize to R.D, AHD, Dumka and false bill passed amount Rs. 1,14,310/- which received in cash by Rakesh Kumar. Prosecution further alleged that there was no any cattle nor any poultry / piggery farm in district Deoghar, Dumka, Godda, Shahebganj and Pakur, so there is no need to supply yellow maize. Accused submitted false bills and got payment in illegal way. Prosecution also alleged that Dr. Dineshwar Prasad Sharma has falsely certified the receipts of material on the bill of this firm. Accused Bangali Mishra had prepared and proceeded the CNC bill which were passed forge payment by Dr. Shesh Muni Ram. From perusal of records it is transpires that P.W.1 Rajiv Arun Ekka IAS (P) did enquiry and found that the firm is fictitious and got payments without supplying yellow maize in the office of AHD. On behalf of defence nothing produced in his support that he supplied the

- 232 - R.C. C ase No. 45(A)/1996-Pat yellow maize. In this way court found that in furtherance of criminal conspiracy accused facilitate to other co- accused to withdraw illegal payment from Dumka Treasury up to Rs. 34,91,54,844/- to State Government Revenue. Hence, court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C beyond reasonable doubt. Hence, relevant order against above accused Rakesh Kumar Agrawal passed in the later on part of this judgment with other co-accused. 128. Accused Ram Avatar Sharma stated in recorded statement U/s- 313 of Cr.P.C that he was not Proprietor of M/s. Tirupati Agency, Patna during 1991-92 to 1995-96 but his uncle Rajendra Sharma @ R. Sharma @ Sudarshan Sharma established a firm and accused totally denied to submit a fake vouchers and received draft of Rs. 40,24,742/- and claimed to be innocent. 129. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 6, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/9289 to 2/9622, 3/1294 to 3/1316, 15/2, 21, 16/31 to 16/48, 22 to 22/1, 20/48 to 20/153, 23, 6/542 to 6/553, 18/304 to 18/317, 24/6, 24/16, 12/4, 14/3, 16/86, 16/87, 20/176 to 20/181, 16/88, 20/182 to 20/184, 16/94,20/199 to 20/202, 12/9, 13/4, 15/7, 24/21, 12/22, 35/18, 15/18, 36. Prosecution alleged that M/s. Tirupati Agency, Rajendra Nagar, Patna is a Proprietorship of Ram Awatar Sharma in the fictitious name of Sudarshan Kumar Sharma and this firm has raised various false supply bills during the period 1991-92 to 1993-94 and claimed to have supply these medicines by M/s Alembic, M/s. Wockhardt and M/s. Pfizer but firms

- 233 - R.C. C ase No. 45(A)/1996-Pat have not furnished the mode and details of vehicles used for transportation of the consignment. It is also alleged that none supply of veterinary medicine by this firm for an amount of Rs. 40,24,727/- and falsely certified the receipt of medicines of above firm by Dr. Dineshwar Prasad Sharma, Dr. Shashi Kumar Sinha, Dr. Md. Sayeed and Dr. Krishna Kumar Prasad. From perusal of records, as brought before the court, it is clear that Proprietor of M/s. Tirupati Agency, Patna fraudulently received payments of Rs. 40,24,727/- through bank draft after passing of 23 CNC bills and 332 suppliers bills relating to supply of veterinary medicines in the Regional Director, AHD Office, Dumka. It is also clear that there was valid allotment of Rs. 5,71,000/- only for the relevant period but accused in furtherance of criminal conspiracy registered fictitious firm and managed payments in illegal way. Accused in furtherance of criminal conspiracy played a limited role and prepared forged / fake vouchers. The other co- accused issued receiving certificate in favour of suppliers in furtherance of criminal conspiracy. Later on the then D.D.O passed the bill in furtherance of criminal conspiracy. In this way misappropriated the government money up to Rs. 34,91,54,844/- from Dumka Treasury withdrawal. Offence is of serious nature committed in systematic way and every accused played his role. Court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C beyond reasonable doubt. Hence, relevant order against above named accused Ram Avtar Sharma passed in the later on part of this judgment with other co-accused.

- 234 - R.C. C ase No. 45(A)/1996-Pat 130. Accused Ravi Kumar Sinha @ Ravinandan Sinha stated in recorded statement U/s- 313 of Cr.P.C that he was Proprietor of M/s. A.Traders, Patna during 1991-92 to 1995-96. Accused submitted 200 vouchers in respect of animal feeds supply. After issuing receiving certificate passed 31 bills and received Rs. 99,14,140/- in legal way. Accused deny to submit fake vouchers in Regional Director, AHD,Dumka and commit wrongful loss to Bihar State, Rs. 99,14,140/- Accused claimed to be innocent. 131. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 17, 20, 37, 41, 55, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/7029 to 2/7228, 3/1051 to 3/1081, 18/186 to 18/202, 16/133 to 16/151, 18/227 to 18/228, 16/95, 20/203 to 20/208, 12/10, 13/5, 15/8, 16/157 to 16/1666, 20/437 to 20/512, 47/2, 12/34, 15/30, 16/417 to 16/418, 20/1029 to 20/1037, 12/38, 13/14.Prosecution alleged that M/s. A. Traders, Patna is Proprietorship firm of Ravi Kumar Sinha @ Ravi Nandan Kumar Sinha which submitted fake vouchers to supply Besan, mustered oil, Gur and salt and received Rs. 99,14,140/- illegally. It is also alleged that there was no cattle /poultry/ Piggery farms, in district Dumka, Godda, Deoghar, Sahebganj, and Pakur. Further alleged that only Rs. 2,lacs allotment for the year 1992- 93 and 1993-94 under none plan scheme but fake vouchers certified by Dr. Md. Sayeed, Dr. Bimal Kant Das that he received the supply done by the A. Traders Firm, Patna. From perusal of records, it transpired that all transaction done on the paper. P.W.1, P.W.195 and

- 235 - R.C. C ase No. 45(A)/1996-Pat P.W.197 after inquiry found that there is no any established animal / Piggery/Poultry farms of the State Government but accused showed supply of Besan, Gur, Salt etc to the R.D, AHD Office, Dumka. Dr. Md. Sayeed examined as approver clearly deposed that he issued fake / forge receiving certificate in favour of private suppliers. After perusal of all above oral and documentary evidences, as on record, court found that this accused Ravi Kumar Sinha @ Ravinandan Sinha did his work and in furtherance of criminal conspiracy with other co- accused got illegally payments of Rs. 99,14,140/- through bank draft in the account of M/s. A, Traders, Patna after passing 31 CNC bills and 200 supplier bills relating to supply of Gur, Besan, Oil etc to the Regional Director, AHD Office, Dumka. In conclusion court found that prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C beyond reasonable doubt. Hence, relevant order against above accused Ravi Kumar Sinha @ Ravinandan Sinha passed in the later on part of this judgment with other co-accused. 132. Accused Sanjay Kumar Agrawal stated in recorded statement U/s- 313 of Cr.P.C that he was Proprietor of M/s. Sanjay Kumar, Dumka and M/s. Tridev Enterprises, Patna in year 1991-92 to 1995-96. Accused admitted that he opened current account no. 1162 of firm M/s. Tridev Enterprises, Patna and in Oriental Bank of Commerce on direction of Dr. Shesh Muni Ram. Accused accepted that M/s. Sanjay Kumar, Dumka submitted 1026 fake vouchers on the direction of Dr. Shesh Muni Ram during above period. Accused deny

- 236 - R.C. C ase No. 45(A)/1996-Pat to knowledge that 280 bills pass on the basis of forged certificate of issuing. Accused deny to receipts any payments after passing 280 bills amount Rs. 4, 21,82,816/- . Accused stated that he was servant of Shesh Muni Ram and got payment Rs. 2,000/- per month. Accused deny to have knowledge that 322 fake vouchers submitted by M/s. Tridev Enterprises, Patna for medicine supply in R.D. A.H.D Dumka. Accused deny from knowledge that 73 bill passed with criminal conspiracy of the officers and received Rs. 1,60,92,688/- by bank draft. Accused deny to withdrawal through cheque book. Accused deny the wrongful loss of Rs. 5,82,75,504/- wrongful loss to Bihar Government Revenue by illegal withdrawal and claimed to be innocent. 133. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 5, 13, 17, 20, 23, 34, 37, 47, 63, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/5214 to 2/6240, 2/6707 to 2/7028, 3/564 to 3/843, 3/978 to 3/1050, 18 to 18/33, 12/2, 13/1, 15/1, 16/4 to 16/30, 20 to 20/47, 16/164 to 16/189, 18/393 to 18/427, 24/5, 33/1, 35/8 to 35/17, 6/126 to 6/129, 38/3, 47, 15/36, 18/576 to 18/583. Prosecution alleged that Sanjay Kumar Agrawal was Proprietor of none existence firm M/s. Sanjay Kumar, Dumka. Prosecution alleged that Sanjay Kumar Agrawal has received payments amount to Rs. 4,21,82,616/- in cash by singing on the back of treasury vouchers. Prosecution alleged that in 5 district of Dumka Region of AHD were not having any cattle, piggery and Poultry farm so the question of supply animal feed of such an enormous quantity does not arise. It is also submitted that accused Sanjay Kumar Agrawal has

- 237 - R.C. C ase No. 45(A)/1996-Pat prepared the aforesaid bills and submitted to R.D. AHD, Dumka. Accused Dineshwar Prasad Sharma, Krishna Murari Sah, Bajrang Deo Narayan Sinha, Krishan Kumar Prasad, Bimal Kant Das, Shashi Kumar Sinha, Md. Sayeed, Raghunandan Prasad and accused Radha Mohan Mandal have falsely certified those bills showing the receipts of the materials. From perusal of records , it is clear that accused Sanjay Agrawal doing work in the direction of Regional Director Shesh Muni Ram. Accused accepted that he is servant of Shesh Muni Ram whose monthly payment is Rs. 2,000/- but Exhibits shows that accused Sanjay Agrawal signed the cheque book of Tridev Enterprises, Patna and M/s. Sanjay Kumar Dumka amount up to Rs. 4,21,82,616/- and Rs. 1,60,92,688/-. Rs. 4,21,82,616/- got payment in cash whereas Rs. 1,60,92,688/- got payments through bank draft after passing 73 CNC bills and 322 suppliers bills relating to supply of animal feed / medicines to the Regional Director, AHD Office, Dumka. From perusal of records it transpired that 322 forged vouchers submitted by firms M/s. Tridev Enterprises, Patna while 1026 forged vouchers submitted by M/s. Sanjay Kumar, Dumka. Accused is an educated person cannot deny that he did not submit forged vouchers in total withdrawn Rs. 5,82,75,504/- from Dumka Treasury. Prosecution sides successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C beyond reasonable doubt. Offence is henious nature and accused nothing submitted in defence. Hence, relevant order against above accused Sanjay Kumar Agrawal passed in the later on part of this judgment with other co-accused.

- 238 - R.C. C ase No. 45(A)/1996-Pat 134. Accused Sanjay Shankar U/s- 313 of Cr.P.C recorded statement stated that he was Proprietor of firm M/s Kautalya Firm Distributor, Bhagalpur, in year 1991-92 to 1995-96. He further stated that he supplied medicine in R.D AHD, Dumka after supply of medicine he received Rs. 2,02,365/- and deny that he deposit 14 fake vouchers for supply of medicine. Accused deny to involve in a criminal conspiracy with officers of R.D. AHD, Dumka and wrongful loss to Government of Bihar Revenue. Accused in defence taken plea to be innocent. 135. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 13, 194, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/12312 to 2/12325, 3/1465, 6/653 to 6/657. Prosecution alleged that M/s. Koutliya, Bhaglapur was issued two drug license. 258 and 259 as indicated in the supply bill on 29.12.1988, which were valid only up to 31.02.1989. The firm did not had any valid drug license during the period when the aforesaid bill were raised on R.D. AHD, Dumka. Further alleged that M/s. Kautlya was neither stockist of M/s. Bengal Chemical & Pharma Ltd, nor of M/s. Hindustan Antibiotic Ltd. Medicines shown supplied by this firm were not manufactured by M/s. Hindustan Antibiotic Ltd. Accused Dineshwar Prasad Sharma falsely certified the supply of medicines and issued receiving certificate. On the basis of receiving certificate bills of this firm processed and wrongly pass those bills up to Rs. 2,02,365/- and illegally payment received by this accused Sanjay Shankar. From perusal of oral and documentary evidences, it is clear that accused in furtherance of

- 239 - R.C. C ase No. 45(A)/1996-Pat criminal conspiracy with other co-accused submitted forged / fake vouchers in the name of M/s. Koutilya Pharma Distributors, Bhagalpur. Other accused issued received certificate of medicine supplied further bill processed and illegally payments done in the favour of above firm. P.Ws.1, 2 195 and 197 clearly deposed the M/s. Koutilya Pharma Distributors, Bhagalpur received fraudulently payment of Rs. 2,02,365/- through bank draft on the basis of one CNC bill and 14 suppliers bills relating to supply of medicine to Regional Director, AHD, Dumka. It is pertinent that accused nothing produced in his defence. Supplier firms never ordered to supply medicines. From perusal of records court found that prosecution side successfully proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471 and 477A of the I.P.C beyond reasonable doubt. Hence, the relevant order against accused Sanjay Shankar will be passed in the later part of judgment with other co-accused. 136. Accused Dr. Shashi Kumar Sinha in statement U/s- 313 of Cr.P.C stated that he was posted as T.V.O in district animal husbandry office Godda during 1991-92 to 1995-96 and he accepted that he certified the submitted vouchers of firm after receiving the supply material, accused deny to issue false certificate. Accused further stated that he certified animal feed/ medicine/machinery in the light of allotted money and he deny to receive a false vouchers without supply materials and fully denied to wrongful loss of Rs. 34,91,54,844/- of Bihar Government Revenue in furtherance of criminal conspiracy with other co-accused and claimed to be innocent in defence.

- 240 - R.C. C ase No. 45(A)/1996-Pat 137. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 12, 108, 111, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/5298 to 2/5399, 2/5619 to 2/5633, 2/6260 to 2/6279, 2/8095 to 2/8146, 2/8210, 2/9323 to 2/9355, 2/9391 to 2/9592, 2/11320 to 2/11336, 2/11639 to 2/11687, 2/11927 to 2/11935, 2/12416 to 2/12449, 25, 47/26, 24/83, 24/85. Prosecution alleged that only Rs. 5,71,000/- allotted to RD AHD 1991-92 to 1995-96 but in illegal way accused assessed to pass a heavy amount without allotted valid budget. From perusal of oral and documentary evidences as on record, court found that the supplier firms was not in existence for transporation purpose but accused in pursuant to the criminal conspiracy certified the receipt of medicines and transportation bills of the private parties and thereby facilitated the alleged fraudulent payments from Dumka treasury up to Rs. 34,91,54,844/- to different co-conspirators accused in furtherance of criminal conspiracy and committed wrongful loss to State Government Revenue. Accused Shashi Kumar Sinha produced nothing in his support except oral submission as innocent. From perusal of records, it is clear that accused posted on a responsible post to certifie receiving after genuine supply but accused misused his post and wrongly facilitate the private firms and transportation bills which passed in furtherance of criminal conspiracy with other co-accused. The court draw conclusion after perusal of oral and documentary evidences that prosecution sides successfully proved alleged charges

- 241 - R.C. C ase No. 45(A)/1996-Pat U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C and U/s- 13 (2) r/w Sec- 13 (i)(c) & (d) of P.C Act beyond reasonable doubt. Whereas accused nothing produce in his defence. Hence, relevant order against above accused Shashi Kumar Sinha passed in the later on part of this judgment with other co-accused. 138. Accused Sardendu Kumar Das stated in U/s- 313 of Cr.P.C statement that he was L.D.C in Dumka Treasury during 1991-92 to 1995 – 96 and he deny to receive bill from AHD, Dumka. He stated that he was bill received Accountant and later on he received those bills. Accused deny that 1472 bills submitted by R.D. AHD, Dumka is not found correct by this accused and further deny to involve in criminal conspiracy with other co- accused and committed wrongfully loss up to Rs. 34,91,54,844/- to State Government Revenue and claimed to be innocent in defence. 139. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 151, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 3 to 3/1475, 25/2. Prosecution alleged the role played by treasury officers/officials their accused do not properly inquired the submitted bill and illegally pass those bills on 4 % commission. Prosecution further submitted in support that accused who granted pardon U/s- 306 of Cr.P.C is fully supported the prosecution story. From perusal of oral and documentary evidences, court found that P.W.2 fully described the process of prepared bills and later on pass by the D.D.O and Treasury in furtherance of criminal conspiracy. Accused although working as L.D.C in the treasury office

- 242 - R.C. C ase No. 45(A)/1996-Pat of Dumka if he did not cooperate to inquire and certified bills according to law those bills never passed if objected by this accused in due course. So it is clear that this accused is also used his post in favour of fictitious parties/ suppliers and supported the illegal payments to private parties up to Rs. 34,91,54,844/- from Dumka Treasury and consequently wrongful loss to State Government by his act. In the light of oral and documentary evidences as on record, court found that accused actively taken part in illegally withdrawal of money from Dumka treasury. Court further found that prosecution sides successfully proved beyond reasonable doubt all alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C and U/s- 13 (2) r/w Sec- 13 (i)(c) & (d) of P.C Act. Whereas accused nothing produce in his defence. Hence, relevant order against above accused Sardendu Kumar Das passed in the later on part of this judgment with other co-accused. 140. Accused Sarswati Chandra in statement U/s- 313 of Cr.P.C claimed ignorance that she was Proprietor of M/s. S.R. Enterprises, Patna during year 1991-92 to 1995-96 she deny to deposit fake vouchers 1113 in respect of supply medicine on single date to Regional Director Office, Dumka. She also deny criminal conspiracy with officers of R.D, Office, Dumka and prepared false receipts and passed 201 bills from Dumka Treasury and received Rs. 4,70,31,511/- through bank draft. She totally claim ignorance against alleged charges and claimed to be innocent. 141. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 5, 17, 20, 26, 28, 34, 37, 42, 49, 195, 197 in support of

- 243 - R.C. C ase No. 45(A)/1996-Pat prosecution story and filed following documentary evidences Exhibits. - 2/2142 to 2/3271, 3/122 to 3/322, 18/55 to 18/121, 6/273 to 6/341, 18/244 to 18/281, 24/15, 24/18, 16/104 to 16/117, 20/234 to 20/328, 16/120 to 16/124, 20/334 to 20/353, 16/128 to 16/141, 20/358 to 20/415, 47/5, 12/41, 15/38. Prosecution alleged that M/s. S.R. Enterprises which is Proprietorship of Smt. Sarswati Chandra who is the wife of Mahendra Prasad submitted false vouchers without supply medicine and illegally received payment Rs. 4,72,21,643/-. Prosecution further alleged that all bogus supply bills were prepared by accused Mahendra Prasad husband of Smt. Sarswati Chandra. False certificate regarding the receipts of the veterinary medicine in the stock book were furnished by Dr. Bimal kant Das, Bajran Deo Narayan Singh, Dr. Krishna Kumar Prasad, Dr. Md. Sayeed, Dr. Raghunandan Prasad, Dr. Ajeet Kumar Sinha and bill were passed for payment by Dr. Shesh Muni Ram and accused Dr. O.P Diwakar. From perusal of P.W. 195 and P.W. 197 it is clear that accused Sarswati Chandra is not literate lady and living in village. In the name of above accused the firm S.R. Enterprises, registered by her husband Mahendra Prasad, who was the servant of king-pin of fodder scam Shyam Bihari Sinha. Mahendra Prasad died during trial of this case but her wife who was not made accused in R.C No. 20(A)/1996 on the same ground in present case made accused by the I.O Ajay Kumar Jha. But no cogent explanation was given by A.K. Jha. After perusal of oral and documentary evidences, court found that accused Sarswati Chandra is Proprietor only on paper she did not submitted forged /fake vouchers in the R.D, AHD, Office,

- 244 - R.C. C ase No. 45(A)/1996-Pat Dumka. After perusal of oral and documentary evidences, court found that prosecution sides did not prove alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C successfully beyond reasonable doubt. Hence, in the ends of Justice benefit of doubt provide to old lady accused Sarswati Chandra. The relevant order in favour of accused Sarswati Chandra will be passed in the later part of judgment. 142. Sunil Kumar Sinha partners of M/s. Sri Baba Chemical, Patna during 1992-93 to 1995-96, accused denied to acknowledge about current account no. 7093 in S.B.I Main Branch Patna and stated that whole work maintained by their elder brother Tripurari Mohan Prasad and accused has no knowledge about the fake vouchers and deny to committed any wrongful loss to Bihar Government Revenue. Accused deny to receipts Rs 17,69,123/- illegally in furtherance of the criminal conspiracy with other co-accused of R.D, AHD Office, Dumka employee. Accused Sunil Kumar Sinha claimed in defence as innocent. 143. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 17, 20, 46, 59, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/12160 to 2/12216, 3/1451 to 3/1455, 6/406 to 6/410, 18/282 to 18/284, 24/13, 12/11, 13/6, 15/9, 16/96 to 16/99, 20/226 to 20/233. Prosecution alleged that accused Anil Kumar Sinha and Sunil Kumar Sinha both are partners of M/s. Sri Baba Chemical Works, Patna who submitted various false supply vouchers showing purported supply of veterinary medicine to R.D AHD, Dumka during period 1991-92 to 1992-93 and received Rs. 79,69,123/- through bank draft

- 245 - R.C. C ase No. 45(A)/1996-Pat payment. Whereas 5 CNC bills and 57 suppliers bills passed by the Regional Director, AHD, Dumka in furtherance of criminal conspiracy. Accused claimed to have supply the medicines manufactured by M/s. Karnatka Anti biotic and Pharmaceuticals Ltd. And Baif Laboratory Ltd. Prosecution alleged that M/s. Karnataka Antibiotic and Pharmaceuticals Ltd as error not manufactured the medicine / manufactured in few quantity then shown supplied by this firm. It is also alleged that none supply of veterinary medicine by this firm to the amount of Rs. 3,61,507/- and accused Dineshwar Prasad Sharma, Bajrang Narayan Singh and Bimal Kant Das have falsely certified the receipts of medicine of this firm. False bill prepared by Pankaj Mohan Bhui, Bengali Mishra and Rameshwar Prasad Chaudhary. Aforesaid fake bills were passed by Shesh Muni Ram for payment. From perusal of oral and documentary evidences, it is clear that fake / forged vouchers submitted by Sri Baba Chemicals Works, Patna and received Rs. 17,69,123/- illegally. Court found that in furtherance of criminal conspiracy total Rs. 34,91,54,844/- has been withdrawn from Dumka Treasury and committed wrongful loss to State Government Revenue. Offence is serious nature which committed in the furtherance of criminal conspiracy with other co- accused. Accused nothing brought on record in their favour. Hence, court found that prosecution side successfully proved the alleged charges U/s- 120(B) r/w 409, 420, 467, 468 , 471 and 477A of the I.P.C beyond reasonable doubt. Consequently, relevant order against

- 246 - R.C. C ase No. 45(A)/1996-Pat above accused Sunil Kumar Sinha will be passed in the later part of this judgment with other co-accused. 144. Accused Sushil Kumar stated U/s- 313 of Cr.P.C recorded statement that he was Proprietor of M/s. Samarpan Veterinary Enterprises, Patna on paper but whole business of firm conducted by his elder brother Tripurari Mohan Prasad. Accused deny that he have current account 2/170 in S.B.I, Main Branch, Patna. Accused deny to submit 61 fake vouchers in respect of supply medicine on one date. Accused deny to receipts draft amount Rs. 26,97,906/- after passing 10 bills. Accused also deny to receive any supply order from AHD. Accused totally deny to commit a criminal conspiracy with AHD Officers and wrongful loss of Rs. 26,97,906/- to Bihar Government Revenue and claimed to be innocent. 145. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.W.s – 1, 2, 17, 20, 46, 59, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/11303 to 2/11363, 3/1400 to 3/1406, 18/203 to 18/211, 6/371 to 6/379, 18/229 to 18/231, 24/22, 24/23, 12/45, 15/41, 24/30. Prosecution alleged that during period 1991-92 and 1992-93 M/s. Sumarpan Veterinary Enterprises, Patna has raised various false supply bills and received Rs. 26,47,946/- through bank draft. Prosecution also alleged that the issued bank draft by S.B.I Dumka were encashed by Sri Sushil Kumar through the bank account of this firm. It is also alleged that supply bills of medicine of this firm were prepared and singed by Tripurari Mohan Prasad who is elder brother of accused Sushil Kumar, on which Dr. Dineshwar Prasad Sharma, Dr. Bajrang Deo Narayan Singh, Dr. Sushil Kumar Sinha and Dr. Bimal

- 247 - R.C. C ase No. 45(A)/1996-Pat Kant Das have falsely certified the receipts of the medicine of this firm. From perusal of oral and documentary evidences, it is clear that ring leader of this firm including others is Tripurari Mohan Prasad and their brother cooperating him. In furtherance Tripurari Mohan Submitted forged / fake vouchers in respect to supply medicines on one day to R.D, AHD, Office, Dumka. P.W.1 clearly deposed that R.D, AHD Office, Dumka withdrawn illegally money whereas no legal allotment in the major Head 2403. After perusal of oral and documentary evidences, court found that prosecution side successfully proved beyond reasonable doubt alleged charge and U/s- 120(b)/ r/w 409, 420, 467, 468, 471 and 477 A of I.P.C. Hence, court found liable accused Sushil Kumar for illegal loss up to Rs. 26,47,946/- committed against State Government Revenue and in furtherance of criminal conspiracy wrongful loss up to Rs. 34,91,54,844/-. The court pass relevant order in the later part of judgment.

146. Accused Tripurari Mohan Prasad during recorded statement U/s- 313 of Cr.P.C explain that he was Proprietor of M/s. Bihar Sergico Medico Agency, Patna during year 1991-92 to 1995 -96. He accepted that current A/c. 3/457 SBI, Main Branch Patna in the name of above firm. Accused stated that he supply medicine by 183 vouchers in R.D, AHD, Dumka during 1991-92 and 1992-93. Accused further stated that 10 bill only pass and he received Rs. 34,75,589/- legal payment. Accused also accepted that he deposit draft in his bank account and use the money. Accused accepted that allotment order not received to supply medicine but supply order received by company Glacso, Pfizer, Cadila, Karnatka

- 248 - R.C. C ase No. 45(A)/1996-Pat Antibiotic Company and deny that in conspiracy with officers of AHD commit the wrongful loss of Rs. 34,75,589/- to Bihar Government Revenue and claim to be innocent. 147. On behalf of prosecution learned Spl. P.P of C.B.I examined relevant witnesses as P.Ws – 1, 2, 18, 20, 25, 42, 46, 47, 89, 195, 197 in support of prosecution story and filed following documentary evidences Exhibits. - 2/9106 to 2/9288, 3/1284 to 3/1293, 24/2, 6/411 to 6/418, 18/236 to 18/243 24/8, 13/7, 35 to 35/7, 24/31, 12/44, 15/40, 16/462 to 16/466, 20/1074 to 20/1078, 24/29. Prosecution alleged that M/s. Bihar Sergico Medico Agency, Patna is proprietorship of accused Tripurari Mohan Prasad. Further alleged that medicine of M/s Hindustan Antibiotic Ltd. As shown to have been supplied by said firm were neither manufactured nor supplied at all to this firm. Further alleged that M/s. Glaxo India Ltd has not supplied any quantity of medicine Kalzol B-12 – 500 ml of batch no K – 359 and K – 360 to this firm where as M/s. Bihar Sergico Medico Agency has shown supply of 225 pack of this medicine to RD. AHD, Dumka. Further alleged that this firm has not given the mode and details of transport and wrongfully received Rs. 34,75,444/- through bank draft as payment. Prosecution also alleged that employee of R.D. AHD Office, Dumka falsely certified receipts of the medicines. Further alleged that co- accused Dineshwar Prasad Sharma, Dr. Bajrang Deo Narayan Sinha, and Dr. Bimal Kant Das falsely grant receiving certificate in favour of suppliers. From perusal of oral and documentary evidences, it is clear that accused Tripurari Mohan Prasad who is the owner of many firms and manager of family.

- 249 - R.C. C ase No. 45(A)/1996-Pat This accused including other three brother accused involve in criminal conspiracy with other co-accused and wrongfully committed loss up to Rs. 34,91,54,844/- to the State Government Revenue. Other co-accused Sunil Kumar Sinha and Sushil Kumar clearly stated that all forged vouchers prepared by elder brother Tripurari Mohan Prasad and they managed to pass bills in illegal way. In furtherance of criminal conspiracy M/s. Bihar Surgico Medico Agency, Patna received fraudulent payment up to Rs. 34,75,589/- through bank draft after passing 10 CNC bills and 183 suppliers bills. After perusal of oral and documentary evidences as brought on the record court found that prosecution side with the help of P.Ws and exhibits proved alleged charges and U/s- 120(B) r/w Sec- 409, 420, 467, 468, 471 and 477A of the I.P.C against accused persons Tripurari Mohan Prasad beyond reasonable doubt. Hence, relevant order against Tripurari Mohan Prasad will be passed with other co-accused. Order 148. After perusal of oral and documentary evidences as brought on the record on behalf of both sides. And advance argument put up learned lawyer on behalf of both sides. Court found that a criminal conspiracy form among R.D, AHD Office, Dumka employee and private suppliers of medicine/feed/fodder/ machinery. From perusal of allotment letters which issued from the Finance Department it was only Rs. 5,71,000/- during Financial Year 1991-92 to 1995-96 is legal whereas on the basis of forged allotment letters R.D, AHD, Dumka withdrawn illegally Rs. 34,91,54,844/- from Dumka Treasury in favour of private suppliers for benefit of all co-accused. The whole cheating process known as

- 250 - R.C. C ase No. 45(A)/1996-Pat fodder scam which protected by higher politicians including the then Chief Minister Lalu Prasad Yadav. Finance Secretary who are responsible for allotment of budget found negligent about their duty. The R.D with criminal conspiracy of Treasury Officers and A.G Employee withdrawn illegally up to Rs. 34,91,54,844/- from Dumka Treasury during Financial Year 1991-92 to 1995-96. From perusal of records, it transpired that fake vouchers prepared by the suppliers and employee of R.D. AHD Office, Dumka provide forged receiving certificate which facilitate to prepare bill in the light of submitted vouchers. Such bill passed by the then R.D. Shesh Muni Ram and O.P Diwakar beyond their financial power and officers of Treasury never objected on those bills. According to Treasury rules every passed vouchers send to the A.G Office for confirmation the payment from State Government Fund according to law but in this case, they are form a criminal conspiracy with motive to loot public money on their will. They creat forged allotment letter and without care, the legal allotment they withdrawn much money illegally and system of government financial failed. 149. In the light of above discussion in the earlier part of the judgment court found that accused Smt. Benu Jha, Harish Kumar Khanna, Lal Mohan Prasad, Smt. Madhu Mehta and Smt. Sarswati Chandra did not proved alleged charges U/s- 120(B) r/w 409, 420, 467, 468, 471, 477A of I.P.C on behalf of prosecution sides beyond reasonable doubt successfully, hence, benefit of doubt given to above five accused persons in the ends of Justice. The court in the light above discussion, found innocent the above five accused persons and discharged

- 251 - R.C. C ase No. 45(A)/1996-Pat them from liabilities of bail bonds in this case and clean acquitted. 150. In the light of earlier part of this judgment court found that prosecution sides successfully proved alleged charges against accused namely (1). Ajit Kumar Sinha, (2). Ajit Kumar Verma, (3). Anil Kumar Sinha, (4). Arun Kumar @ Arun Kumar Singh, (5). Bimal Kant Das, (6). Dinesh Kumar Sinha, (7). Dineshwar Prasad Sharma, (8). Dayanand Prasad Kachhap, (9). Fedrick @ Fredi Kerketta, (10). Gopi Nath Das, (11). Harish Chandra Agrawal, (12). Hemendra Nath Verma, (13). Krishna Kumar Prasad, (14). Krishna Murari Sah, (15). Mohinder Singh Bedi, (16). Manoj Kumar Srivastava, (17). Manoranjan Prasad Sinha, (18). Nand Kishore Prasad, (19). Om Prakash Diwakar, (20). Pankaj Mohan Bhui, (21). Pitamber Jha, (22). Prakash Kumar Lal, (23). Radha Mohan Mandal, (24). Raghu Nandan Prasad, (25). Rakesh Gandhi @ Sunil Gandhi, (26). Rakesh Kumar Agrawal, (27). Rajan Mehta, (28). Ram Avtar Sharma, (29). Ravi Kumar Sinha, (30). Sanjay Kumar Agrawal, (31). Sanjay Shankar, (32). Sardendu Kumar Das, (33). Shashi Kumar Sinha, (34). Sunil Kumar Sinha, (35). Sushil Kumar, (36). Tripurari Mohan Prasad and (37). Vinod Kumar Jha beyond reasonable doubt. Hence, they are held guilty. Their bail bond are cancelled and they are taken into judicial custody. O.C immediately issue interim custody warrant for respective days for hearing on the point of sentence in Alphabetical way, seven accused in every consecutive day. 151. During trial many accused died so their trial dropped but accused are not discharged from civil liabilities as they committed in furtherance of criminal

- 252 - R.C. C ase No. 45(A)/1996-Pat conspiracy up to Rs. 34,91,54,844/- illegally loss to the State Government Revenue. The C.B.I is directed to inform E.D about the illegally gotten movable and immovable property since 01.01.1990. The unproportionate movable and immovable property which found in the possession of died accused or their relatives may be confiscated in the favour of State Government according to law. Above both government agency E.D and C.B.I take proper step according to law. 152. During trial above 37 accused held guilty by this court so C.B.I directed also to inform E.D and enquire about unproportionate property movable or immovable in the possession of convicted accused persons or their relatives may be enquired accordingly and unproportionate property immediately confiscated in the favour of State Government. Above both government agencies take immediately take proper step according to law. 153. The judgment operative portion read over to accused persons in e-Court in the presence of all accused with their respective lawyers. (Corrected by me ) (Dictated by me)

(Shiv Pal Singh) (Shiv Pal Singh) A.J.C-I-cum-Spl. Judge-VII, A.J.C-I-cum-Spl. Judge-VII, C.B.I (AHD Scam), Ranch. C.B.I (AHD Scam), Ranchi Dated :- 09.04.2018 Dated :- 09.04.2018

- 253 - R.C. C ase No. 45(A)/1996-Pat

Point of Sentence

18.04.2018 :- 1. On call both the sides learned lawyers present in the court for hearing on the point of sentence. Accused persons namely (1). Ajit Kumar Sinha, (2). Ajit Kumar Verma, (3). Anil Kumar Sinha, (4). Arun Kumar @ Arun Kumar Singh, (5). Bimal Kant Das, (6). Dinesh Kumar Sinha, (7). Dineshwar Prasad Sharma, (8). Dayanand Prasad Kachhap, (9). Fedrick @ Fredi Kerketta, (10). Gopi Nath Das, (11). Harish Chandra Agrawal, (12). Hemendra Nath Verma, (13). Krishna Kumar Prasad, (14). Krishna Murari Sah, (15). Mohinder Singh Bedi, (16). Manoj Kumar Srivastava, (17). Manoranjan Prasad Sinha, (18). Nand Kishore Prasad, (19). Om Prakash Diwakar, (20). Pankaj Mohan Bhui, (21). Pitamber Jha, (22). Prakash Kumar Lal, (23). Radha Mohan Mandal, (24). Raghu Nandan Prasad, (25). Rakesh Gandhi @ Sunil Gandhi, (26). Rakesh Kumar Agrawal, (27). Rajan Mehta, (28). Ram Avtar Sharma, (29). Ravi Kumar Sinha, (30). Sanjay Kumar Agrawal, (31). Sanjay Shankar, (32). Sardendu Kumar Das, (33). Shashi Kumar Sinha, (34). Sunil Kumar Sinha, (35). Sushil Kumar, (36). Tripurari Mohan Prasad and (37). Vinod Kumar Jha are held jointly guilty for the offences U/s- 120B r/w Section 409, 420, 467, 468, 471, 477A of the I.P.C and Government Employee accused also held

- 254 - R.C. C ase No. 45(A)/1996-Pat guilty separately U/s- 13 (2) r/w Section – 13 (i)(c) (d) of P.C Act. Accused persons are present in the e-Court through V.C with their respective lawyers.

2. On behalf of accused Ajit Kumar Sinha, his learned lawyer Mr. Anil Kanth submitted that accused facing trial up to more than 20 years. He is old person and senior citizen. Ld. Lawyer pray that court may take lenient view in favour of accused Ajit Kumar Sinha.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the veterinary medicines in furtherance of criminal conspiracy with other co- accused, so do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused person according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused. So accused awarded sentence to serve R.I 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve nine months punishment separately. During trial accused Ajit Kumar Sinha remain in judicial custody, which may be adjusted according to law in conviction.

3. On behalf of accused Ajit Kumar Verma, his learned lawyer Mr. N.N. Tiwary submitted that accused facing trial up to more than 20 years. He is old person and senior citizen. Acused suffering many diseases due to old age. On behalf of accused learned lawyer filed a petition U/s- 427 & 428 of Cr.P.C, and pray accused already punished in R.C. No. 38(A)/1996-Pat and recently held guilty in R.C. 45(A)/1996-Pat and both the case are being tried in your honour's court. Period

- 255 - R.C. C ase No. 45(A)/1996-Pat of both case is same and both cases related illegal withdrawal from Dumka Treasury. Previously accused face trail in the learned court of Sri U.S.P. Sinha who punished in R.C. No. 19(A)/1996 and 66(A)/1996 related to Chaibasa Treasury and the learned court pleased to pass order to run the sentences of both the cases concurrently and further prayed that your honour's may be pleased to order to run the sentences passed in the present case with the sentences already passed in R.C. 38(A)/1996 on 19.03.2018 and 24.03.2018 concurrently.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the veterinary medicines in furtherance of criminal conspiracy with other co- accused, so do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused person according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C, so accused awarded sentence R.I 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further served nine months punishment separately. During trial accused Ajit Kumar Verma remain in judicial custody, which may be adjusted according to law in conviction.

4. On behalf of accused Anil Kumar Sinha, his learned lawyer Mr. Raj Kumar Sahay submitted that accused facing trial up to more than 20 years. Accused only on paper owner's of M/s. Sri Baba Chemical Works, Patna but all work done by his elder brother Tripurari Mohan Prasad who already held guilty in this case and pray that court may take lenient view in favour of accused Anil Kumar Sinha.

- 256 - R.C. C ase No. 45(A)/1996-Pat On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the veterinary medicines in furtherance of criminal conspiracy with other co- accused, so do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C, so accused awarded sentence R.I 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve nine months punishment separately. During trial accused Anil Kumar Sinha remain in judicial custody, which may be adjusted according to law in conviction.

5. On behalf of accused Arun Kumar @ Arun Kumar Singh, his learned lawyer Mr. Bharat Mahto submitted that accused facing trial up to more than 20 years. He is young and unemployed person, who in influence of Shesh Muni Ram prepared fake vouchers and pray that court may take lenient view in favour of accused Arun Kumar @ Arun Kumar Singh.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the veterinary medicines in furtherance of criminal conspiracy with other co- accused. Accused is a educated person and he availed to misuse themselves, so he do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused held guilty U/s- 120 (B) r/w Section – 409, 420,

- 257 - R.C. C ase No. 45(A)/1996-Pat 467, 468, 471, 477(A) of the I.P.C with other co-accused. Accused prepared forged / fake vouchers with criminal intention and provide to Regional Director Shesh Muni Ram, who in the furtherance of criminal conspiracy managed receiving certificate and pass many crores rupees in favour of fake firms. So, accused do not deserve lenient view in the ends of Justice Hence, awarded sentence of R.I 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I nine months punishment separately. During trial accused Arun Kumar @ Arun Kumar Singh remain in judicial custody, which may be adjusted according to law in conviction.

6. On behalf of accused Bimal Kant Das, his learned lawyer Mr. Sanjay Kumar submitted that he was posted T.V.O (Mobile), Sahebganj, AHD, Dumka during the occurrence. He issued receipt in favour of transporter M/s. Krishna Road Career and Raj Kumar Sharma and also issued receipt in favour of M/s. Vishawakarma Agency, the supply of veterinary medicines in pressure of higher officers of AHD, Department. Accused suffering last more than 20 years. He is old person. He is also suffering from many diseases. Ld. lawyer pray that in the ends of Justice, the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned Spl P.P Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Santhal Pargana Dumka passed bills and committed illegal loss to the State Revenue in crores and pray that accused played active part in criminal conspiracy with other co-accused. So do not deserve the privilege of leniency in the ends of Justice and pray that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as submitted by

- 258 - R.C. C ase No. 45(A)/1996-Pat the parties Ld laywer. In the ends of Justice, court found that accused do not deserve the privilege of leniency because he deserve higher qualification and involved to earn money in illegal way and committed heavy loss to the State Government in furtherance of criminal conspiracy with other co-accused. Hence the following sentence is passed. Accused Bimal Kant Das held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C awarded sentence of R.I 3 and ½ Years (Three and Half years) and fine Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine further serve sentence S.I. of nine months separately. Further accused held guilty U/s- 13 (2) r/w section 13 (i)(c) & (d) of the P.C. Act so awarded sentence of R.I. 3 and ½ Years (Three and Half years) and fine Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine further serve sentence S.I. nine months separately. During trial accused Bimal Kant Das remain in judicial custody which may be adjusted according to law in conviction but both sentences accused served in consecutive manner not in concurrent way.

7. On behalf of accused Dinesh Kumar Sinha, his learned lawyer Mr. Akhileshwar Prasad submitted that accused facing trial up to more than 20 years. Further submitted that convicted accused sufferd from depression and treatment needs from psychiatrist and suggest to seek opinion from RINPAS in the light of deposit medical treatment advises. Further submitted that he already convicted in R.C. 57 (A)/1996 on dated 15.10.2008 and pray that the Hon'ble Court may graciously be pleased to take lenient view in sentencing the accused petitioner.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the veterinary medicines in furtherance of criminal conspiracy with other co- accused. Accused is a educated person and he availed to misuse themselves, so he do not deserve the privilege of

- 259 - R.C. C ase No. 45(A)/1996-Pat leniency in his favour and pray that maximum punishment may be awarded to the accused according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Court found that accused is a higher qualified person who in furtherance of criminal conspiracy with other co- accused registered a fake firm and submitted fake / forged vouchers and maneged to get receiving certificate in respect of vouchers. In the ends of Justice accused do not deserve the privilege of leniency. He already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C on 09.04.2018. So, accused awarded sentence of punishment R.I. 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I nine months punishment separately. During trial accused Dinesh Kumar Sinha remain in judicial custody, which may be adjusted according to law in conviction.

8. On behalf of accused Dineshwar Prasad Sharma, his learned lawyer Mr. Akhileshwar Prasad submitted that accused facing trial up to more than 20 years. He was staff veterinary Officer in the Office of Regional Director, AHD, Dumka so he issued receiving certificate in favour of private parties after pressurized by Senior Officers of their department and pray that in the ends of Justice court may take lenient view in favour of convicted accused Dineshwar Prasad Sharma.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he issued fake / forge receiving certificate in favour of private parties. On the basis of receiving certificate bill prepared according to forged vouchers in furtherance of criminal conspiracy. Bill passed in the favour of private persons and illegally committed heavy loss in crores to the State Government and pray that accused do not deserve the privilege of leniency in the ends of Justice. Further submitted

- 260 - R.C. C ase No. 45(A)/1996-Pat that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record on behalf of both sides. Accused posted on important place of R.D, AHD Office, Dumka. Accused misused his post in furtherance of criminal conspiracy with other co-accused and committed heavy loss to the State Government Revenue. So in the ends of Justice accused do not deserve sympathy and following punishment awarded. Accused held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C, so accused awarded sentence of punishment R.I. 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. Accused government employee so he is also held guilty U/s- 13(2) r/w Section – 13 (I) (c) & (d) of Prevention of Corruption Act, so accused awarded sentence of punishment R.I. 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. During trial accused Dineshwar Prasad Sharma remain in judicial custody, which may be adjusted according to law in conviction. Both sentences accused served in consecutive way as he committed offence in consecutive way not in concurrently.

9. On behalf of accused Dayanand Prasad Kashyap, his learned lawyer Mr. Sanjay Kumar submitted that accused facing trial up to more than 20 years. He is senior citizen. He suffering many diseases due to old age and pray that court may take lenient view in favour of accused Dayanand Prasad Kashayp.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the supplementary

- 261 - R.C. C ase No. 45(A)/1996-Pat feeds in the R.D, AHD Office, Dumka. In furtherance of criminal conspiracy accused submitted forged / fake vouchers and manage receiving certificate without supplying feeds in the AHD Departments. Accused committed illegal loss up to Rs. 1,25,49,810/- to the State Government Revenue and pray that accused do not deserve the privilege of leniency and further submitted accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record on behalf of both sides. Court found that accused committed heavy loss in crores and he already convicted in other R.C. Cases. In the light of above discussion accused do not deserve the privilege of leniency in the ends of Justice. Hence, following order is pass. Accused already guilty on 09.04.2018 U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused in furtherance of criminal conspiracy So, accused awarded sentence of punishment R.I. 7 years (Seven Years) and fine of Rs. 1,00,00,000/- (One Crore), in default of payment of fine, he further serve S.I. of One year punishment separately. During trial accused Dayanand Prasad Kashyap remain in judicial custody, which may be adjusted according to law in conviction.

10. On behalf of accused Fredick Kerketta @ Fredi Kerketta, his learned lawyer Mr. Akhileshwar Prasad submitted that accused facing trial up to more than 20 years. Accused suffering many surgeries and presently he is unable to use Indian Modal Latrine sheet in the jail and pray that court may take lenient view in favour of accused Fredick Kerketta @ Fredi Kerketta and awarded minimum punishment with recommendation to provide higher division facility in jail.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused posted as DAHO, Dumka. Accused misused his post and provided receiving

- 262 - R.C. C ase No. 45(A)/1996-Pat certificate in favour of private parties without supply the materials. In furtherance of criminal conspiracy bogus bill prepared and passed from treasury and made payment in the favour of private parties and benefited all members of criminal conspiracy. In the ends of Justice accused do not deserve the privilege of leniency and pray that accused may be awarded maximum punishment as admissible in law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record advance argument. Court found that accused posted as District Animal Husbandry Officers, Dumka and he misused his post in the favour of private persons in furtherance of criminal conspiracy and committed heavy loss to the State Government Revenue. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C on 09.04.2018, So accused awarded sentence of punishment of R.I. 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I nine months punishment separately. Accused government employee and held guilty U/s- 13 (2) r/w 13(i)(c) & (d) of Prevention of Corruption Act, so accused awarded sentence of punishment R.I. 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. nine months punishment separately. During trial accused Fredick Kerketta @ Fredi Kerketta remain in judicial custody, which may be adjusted according to law in conviction. Accused demand higher level facility in jail and Uropeon Style latrine sheets. The Jail superintendent directed to provide above facility on the ground of humanitarian.

11. On behalf of accused Gopi Nath Das, his learned lawyer Mr. Sanjeev Chandra submitted that accused Gopi Nath Das facing the trial since last 20 years. Accused was Owner of M/s. Radha Pharmacy and presently he is only bread earner of his family. Accused is running a small medical shop

- 263 - R.C. C ase No. 45(A)/1996-Pat and pray that accused deserve the lenient view in the ends of Justice.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty for preparing fake /forge vouchers without supplying the medicines in furtherance of criminal conspiracy with other co-accused, so do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co- accused on 09.04.2018, so accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. Nine months punishment separately. During trial accused Gopi Nath Das remain in judicial custody, which may be adjusted according to law in conviction.

12. On behalf of accused Harish Chandra Agrawal, his learned lawyer Mr. Sunil Kumar Sinha submitted that accused facing trial up to more than 20 years. Accused only got payment Rs. 2,55,000/- only and pray that court may take lenient view in favour of accused Harish Chandra Agrawal in the ends of Justice.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake /forged vouchers without supplying the veterinary medicines in furtherance of criminal conspiracy with other co-accused. Accused is a educated person and he availed to misuse themselves, so he do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused as admissible in law.

- 264 - R.C. C ase No. 45(A)/1996-Pat Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C on 09.04.2018. In the ends of Justice accused awarded sentence of punishment R.I. 3 and ½ years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. nine months punishment separately. During trial accused Harish Chandra Agrawal remain in judicial custody, which may be adjusted according to law in conviction.

13. On behalf of accused Hemendra Nath Verma, his learned lawyer Mr. Akhileshwar Prasad submitted that he was posted T.V.O (Mobile), Sahebganj, AHD, Santhal Pargana, Dumka during the occurrence. He issued receipt in favour of transporter M/s. Krishna Road Career and Raj Kumar Sharma and also issued receipt in favour of M/s. Vishawakarma Agency, the supply of veterinary medicines in pressure of higher officers of AHD, Department. Accused suffering many diseases last more than 20 years. Ld. lawyer pray that in the ends of Justice, the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned P.P Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Santhal Pargana Dumka passed bills and committed illegal loss to the state revenue and pray that accused played active part in criminal conspiracy with other co-accused. Accused do not deserve the privilege of leniency and pray that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides and consider all facts and circumstances as submitted by the parties Ld lawyer. In the ends of Justice the following sentence is passed. Accused Hemendra Nath Verma already held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C on

- 265 - R.C. C ase No. 45(A)/1996-Pat 09.04.2018, Hence, sentence of punishment R.I. 3 and ½ Years (Three and Half years) and fine Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine further serve sentence S.I. nine months separately. Accused government employee so he is also held guilty U/s- 13 (2) r/w section 13 (i)(c) & (d) of P.C. Act. Accused awarded sentence of punishment R.I. 3 and ½ Years (Three and Half years) and fine Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine further serve sentence S.I. nine months separately. During trial accused Hemendra Nath Verma remain in judicial custody which may be adjusted according to law in conviction. Accused committed offence in consecutive way so sentence of punishment is also served in consecutive way not in concurrent way.

14. On behalf of accused Krishna Kumar Prasad, his learned lawyer Mr. Anil Kumar Singh submitted that he was posted as T.V.O, Jasidih during the occurrence and pray that accused is a retired old person. He is also suffering from many diseases and further pray that in the ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Dumka passed bill and commit illegal loss to the state revenue and pray that accused played active part in criminal conspiracy with other co-accused, accused do not deserve the privilege of leniency and pray that accused may be awarded maximum punishment accordingly admissible in law.

Heard in detail on behalf of both sides and consider all facts and circumstances as submitted by the parties. Court found that accused misused his post and committed loss to the State Government which already paid heavy salary to this accused. In the ends of Justice, court found that accused committed fraud with his employee so do not deserve the privilege of leniency. The accused already guilty U/s- 120B r/w

- 266 - R.C. C ase No. 45(A)/1996-Pat Section – 409, 420, 467, 468, 471, 477(A) of I.P.C on 09.04.2018. Court awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. Accused also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of P.C. Act, so court awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. During trial accused Krishna Kumar Prasad remain in judicial custody which may be adjusted according to law in conviction. The offence committed in the consecutive way in the furtherance of conspiracy with other co-accused. So sentence also served / run in consecutive way.

15. On behalf of accused Krishna Murari Sah, his learned lawyer Mr. Sanjay Kumar submitted that he was posted as T.V.O, Jasidih during the occurrence and pray that accused is a retired old person. He is also suffering from many diseases and further pray that in the ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Dumka passed bill and committed illegal loss to the state revenue and pray that accused played active part in criminal conspiracy with other co-accused. Accused do not deserve the privilege of leniency and pray that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides and consider all facts and circumstances as submitted by the parties. In the ends of Justice the following sentence is passed. Accused Krishna Murari Sah already held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C. Hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years)

- 267 - R.C. C ase No. 45(A)/1996-Pat and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. Accused government employee and held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of the P.C. Act on 09.04.2018. Hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. During trial accused Krishna Murari Sah remain in judicial custody which may be adjusted according to law in conviction. The sentences run in the consecutive way not concurrently.

16. On behalf of accused Manoj Kumar Srivastava, his learned lawyer Mr. Sanjay Kumar submitted that he was posted as T.V.O, Jasidih during the occurrence and pray that accused is a retired old person. He is also suffering from many diseases and further pray that in the ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Dumka passed bill and committed illegal loss to the State Revenue and pray that accused played active part in criminal conspiracy with other co-accused. So do not deserve the privilege of leniency and pray that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides and consider all facts and circumstances as submitted on behalf of parties. In the ends of Justice the following sentence is passed. Accused Manoj Kumar Srivastava held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C. Hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. Accused government employee and already held guilty U/s- 13

- 268 - R.C. C ase No. 45(A)/1996-Pat (2) r/w section 13 (1)(c)(d) of the P.C. Act. Hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. During trial accused Manoj Kumar Srivastava remain in judicial custody which may be adjusted according to law in conviction. The sentences run in the consecutive way not concurrently.

17. On behalf of accused Manoranjan Prasad, his learned lawyer Mr. Akhileshwar Prasad submitted that he was posted as DAHO, Deoghar during the occurrence and pray that accused is a retired old person. He is also suffering from many diseases and further pray that in the ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Dumka passed bill and committed illegal loss to the state revenue and prayed that accused played active part in criminal conspiracy with other co-accused. Accused do not deserve the privilege of leniency and prayed that accused may be awarded maximum punishment which is admissible in law.

Heard in detail on behalf of both sides and consider all facts and circumstances as submitted on behalf of the parties. In the ends of Justice the following sentence is passed. Accused Manoranjan Prasad held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C on 09.04.2018. Hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. Accused also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of the P.C. Act due to government employee. Hence, further awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months

- 269 - R.C. C ase No. 45(A)/1996-Pat separately. During trial accused Manoranjan Prasad remain in judicial custody which may be adjusted according to law in conviction. The sentences run in the consecutive way not concurrently.

18. On behalf of accused Mohinder Singh Bedi, his learned lawyer Mr. Akhileshwar Prasad submitted that accused Mohinder Singh Bedi facing the trial since last 20 years. Accused was Owner of M/s. Semex Cryogenics Agency, Delhi and he is suffering from very ailment and prayed that accused deserve the lenient view in his favour.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying AI Instruments and Lubricants in furtherance of criminal conspiracy with other co- accused, so do not deserve the privilege of leniency in his favour as he is already convicted in other Fodder Scam Cases and prayed that maximum punishment may be awarded to the accused as admissible in law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused nothing produced evidences in his defence. Hence, accused held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C. Accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. Nine months punishment separately. During trial accused Mohinder Singh Bedi remain in judicial custody, which may be adjusted according to law in conviction.

19. On behalf of accused Nand Kishore Prasad, his learned lawyer Mr. Sanjay Kumar submitted that he was posted as Artificial Insemination Officer, Dumka during the occurrence and pray that accused is a retired old person. He is also suffering from many diseases and further prayed that in the

- 270 - R.C. C ase No. 45(A)/1996-Pat ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Dumka passed bill and committed illegal loss to the State Government Revenue and pray that accused played active part in criminal conspiracy with other co-accused. The accused has been convicted previously in Fodder Scam Cases, so do not deserve the privilege of leniency and pray that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides and considering all facts and circumstances as submitted by the parties. From oral argument it is clear that to issuing receiving certificate is not the job of this accused but in furtherance of criminal conspiracy with other co-accused, he issued forged bogus receiving certificate. Court found that accused do not deserve the privilege of leniency in his favour. In the ends of Justice, the following sentence is passed. Accused Nand Kishore Prasad already held guilty on 09.04.2018 U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused Hence, accused awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. Further accused also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of the P.C. Act, hence, further awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. During trial accused Nand Kishore Prasad remain in judicial custody which may be adjusted according to law in conviction. The offence committed in furtherance of criminal conspiracy with other co-accused in consecutive way, hence,

- 271 - R.C. C ase No. 45(A)/1996-Pat both sentences runs in the consecutive way not in concurrent way.

20. On behalf of accused Om Prakash Diwakar, his learned lawyer Mr. Sanjay Kumar submitted that he was posted as R.D, AHD, Dumka during the occurrence and pray that accused is a retired old person. He is also suffering from many diseases and further prayed that in the ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused passed bills on the basis of false and fabricated receiving certificate and vouchers. Accused withdrawn many crores rupees illegally by his signature and committed illegal loss to the State Government Revenue. Accused Om Prakash Diwakar already held guilty in other fodder scam cases which shows that accused is habitual offender and pray that accused do not deserve the privilege of leniency and submitted that accused may be awarded maximum punishment with fine according to law.

Heard in detail on behalf of both sides and considering all facts and circumstances as submitted by the parties. It is clear that accused is the Head Conspirators of this scandal. Accused in furtherance of criminal conspiracy with other co- accused bill passed beyond his pecuniary power. In the ends of Justice, the following sentence is passed. Accused Om Prakash Diwakar already held guilty on 09.04.2018 U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused. Hence, awarded sentence of punishment R.I. 07 Years ( Seven Years) and fine Rs. 1,00,00,000/- (One Crore) in default of payment of fine further serve sentence S.I. one year separately. Further accused Om Prakash Diwakar also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of the P.C. Act, hence, awarded sentence of punishment R.I. 07 Years ( Seven Years) and fine Rs. 1, 00,00,000/- (One Crore) in default of payment of fine further serve sentence S.I. one year

- 272 - R.C. C ase No. 45(A)/1996-Pat separately. During trial accused Om Prakash Diwakar remain in judicial custody which may be adjusted according to law in conviction. The sentences runs in the consecutive way because offence committed in the consecutive way in furtherance of criminal conspiracy with other co-accused.

21. On behalf of accused Pankaj Mohan Bhui, his learned lawyer Mr. Sanjay Kumar submitted that he was posted as Accountant, in R.D, AHD, Office Dumka during the occurrence and pray that accused is a retired old person. He is also suffering from many diseases and further pray that in the ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned Spl P.P of C.B.I submitted that accused prepared processed split up bills in furtherance of criminal conspiracy with other co-accused. The Regional Director, Dumka on the basis of bogus vouchers and receiving certificate passed bills which never objected by this accused. In furtherance of criminal conspiracy with other co- accused committed criminal misappropriation of government fund in many crores rupees. The Special P.P further prayed that accused may be punished maximum sentence as admissible in law.

Heard in detail on behalf of both sides and considering all facts and circumstances as submitted by the parties. Court found that accused involved in offence from beginning to end and he never objected on split up bills. Accused already held guilty on 09.04.2018 U/s- 120B r/w Section – 409,420, 467, 468, 471, 477(A) of the I.P.C. Hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. Further accused already held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of the P.C. Act, hence further awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty

- 273 - R.C. C ase No. 45(A)/1996-Pat Lakhs) in default of payment of fine further serve sentence S.I. nine months separately.. During trial accused Pankaj Mohan Bhui remain in judicial custody which may be adjusted according to law in conviction. The sentences runs in the consecutive way and not in concurrently.

22. On behalf of accused Pitamber Jha, his learned lawyer Mr. Akhileshwar Prasad submitted that he was posted as T.V.O (Mobile), Deoghar during the occurrence and that accused face trial last 20 years and he never misused any provided privilege. Accused granted receiving certificate relating to one private firms but submitted vouchers divided in two cases. And prayed that accused may be provided lenient view in his favour

On behalf of prosecution, learned Spl P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused created bogus / forged receiving certificate to private parties. On the basis of bogus certificate R.D, AHD, Dumka passed fictitious bills and committed illegal loss to the State Government Revenue. Further submitted that accused do not deserve sympathy and pray that accused may be convicted maximum punishment according to admissible law.

Heard in detail on behalf of both sides and considering all facts and circumstances as submitted by the parties. Accused Pitamber Jha intentionally issued forged receiving certificate in favour of private parties. Court found that in the ends of Justice, accused do not deserve the sympathy in his favour. Accused already held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co- accused in furtherance of criminal conspiracy hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. Further accused also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of the P.C. Act. Accused further awarded sentence of punishment

- 274 - R.C. C ase No. 45(A)/1996-Pat R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. nine months separately. During trial accused Pitamber Jha remain in judicial custody which may be adjusted according to law in conviction. The the both sentences runs in the consecutive way and not in concurrently.

23. On behalf of accused Prakash Kumar Lal, his learned lawyer Mr. Sanjeev Chandra submitted that accused Prakash Kumar Lal facing the trial since last 20 years. Accused was Owner of M/s. Radha Pharmacy and presently he is only bread earner of his family. Accused is running a small medical shop and pray that accused deserve the lenient view in his favour.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the medicines in furtherance of criminal conspiracy with other co-accused, so do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C, so accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. Nine months punishment separately. During trial accused Prakash Kumar Lal remain in judicial custody, which may be adjusted according to law in conviction.

24. On behalf of accused Radha Mohan Mandal, his learned lawyer Mr. Sanjay Kumar submitted that he was posted as Sub-Divisional, Animal Husbandry Officer, Godda during the occurrence and prayed that accused is a retired old

- 275 - R.C. C ase No. 45(A)/1996-Pat person. He is facing the trial last 20 years and further prayed that in the ends of Justice the accused deserve the privilege of leniency in his favour.

On behalf of prosecution, learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused created bogus / false certificate. On the basis of bogus certificate R.D, AHD, Dumka passed bill and committed illegal loss to the State Government Revenue and pray that accused played active part in criminal conspiracy with other co-accused, so do not deserve the privilege of leniency and submitted that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides and considering all facts and circumstances as submitted by the parties. In the ends of Justice, the following sentence is passed. Accused Radha Mohan Mandal already held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C on 09.04.2018 with other co-accused in furtherance of criminal conspiracy, hence awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately. Further accused also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of P.C. Act because he was government employee, hence further awarded sentences of punishment R.I 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately. During trial accused Radha Mohan Mandal remain in judicial custody which may be adjusted according to law in conviction. The both sentences runs in the consecutive way and not in concurrently.

25. On behalf of accused Raghu Nandan Prasad, his learned lawyer Mr. Sanajay Kumar submitted that he was posted as Assistant Director Poultry, AHD, Dumka during the occurrence. He has given false certificate to suppliers in pursuance of pressure from higher officers. Accused is a retired

- 276 - R.C. C ase No. 45(A)/1996-Pat old person. Who face the trial last 20 years and pray that the lenient view may be taken by the court in the favour of accused.

On behalf of prosecution, learned Spl P.P of C.B.I submitted that accused without authority issued false receiving certificate to supplier. On which the bills prepared and passed by R.D, AHD, Dumka and committed illegal loss to the State Government Revenue and pray that accused do not deserve the sympathy in his favour and further submitted accused may be maximum punishment as admissible in law.

Heard in detail on behalf of both sides and considering all facts and circumstances as submitted by the parties. In the ends of Justice the following sentence is passed. Accused Raghu Nandan Prasad aready held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co- accused hence, awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately. Further accused also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of P.C. Act hence further awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately. During trial accused Raghu Nandan Prasad remain in judicial custody which may be adjusted according to law in conviction. The both sentences runs in the consecutive way and not in concurrently.

26. On behalf of accused Rajan Mehta, his learned lawyer Mr. Akhileshwar Prasad submitted that Rajan Mehta was Managing Director of M/s. Asian Breeders, New Delhi. Accused submitted forged vouchers in influence of Government Employee in AHD Office, Dumka and received only Rs. 69,80,816/- in the account of M/s. Asian Breeders, New Delhi whose Proprietors were his wife Madhu Mehta and brother-in-

- 277 - R.C. C ase No. 45(A)/1996-Pat law Harish Kumar Khanna. Ld. Lawyer submitted that accused committed wrong in influence of higher officers so deserve the privilege of leniency in his favour.

On behalf of prosecution, learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused submitted fake invoices on behalf of firms which is registered in the name of his close relatives. Accused withdrawn without supplying up to Rs. 69,80,816/- in illegal way. Further submitted that accused done offence in the furtherance of criminal conspiracy with other co-accused. Hence, he do not deserve the sympathy in his favour and accused may be awarded punishment maximum as admissible in law.

Heard in detail on behalf of both sides and considering all facts and circumstances as available on the record. Accused doing fraud on behalf of his wife and brother-in-law. The accused awarded sentence in the following way for alleged charges U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C hence, awarded sentence of punishment R.I. 7 years (Seven Years) and fine Rs. 1,00,00,000/- (One Crore) in default of payment of fine further serve sentence S.I. of one year separately. During trial accused Rajan Mehta remain in judicial custody which may be adjusted according to law in the conviction.

27. On behalf of accused Rakesh Gandhi @ Sunil Gandhi, his learned lawyer Mr. Akhileshwar Prasad submitted that accused facing the trial since last 20 years. Accused was Owner of M/s. Magadh Distributors, Patna and he was young boy who taken in influence by the higher officers of R.D, AHD Office, Dumka. In influence of money submitted forged vouchers and received Rs. 4,97,500/- through bank draft. But present is pitiable position he is only bread earner of his family. In last prayed that accused deserve the privilege of lenient view in his favour.

- 278 - R.C. C ase No. 45(A)/1996-Pat On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty for preparing fake /forge vouchers without supplying the medicines in furtherance of criminal conspiracy with other co-accused, so do not deserve the privilege of leniency in his favour and pray that maximum punishment may be awarded to the accused according to law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co- accused on 09.04.2018, hence accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. During trial accused Rakesh Gandhi @ Sunil Gandhi remain in judicial custody which may be adjusted according to law in conviction.

28. On behalf of accused Rakesh Kumar Agrawal, his learned lawyer Mr. Sunil Kumar Sinha submitted that accused facing the trial since last 20 years. Accused was Owner of M/s. Rakesh Kumar Agrawal, Dumka and in the influence of R.D, AHD, Dumka he submitted forged invoices and got monthly payment Rs. 2,000/- from R.D, AHD, Dumka. Ld. Lawyer prayed that accused may be deserved privilege of leniency in his favour in the ends of Justice.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty for preparing fake /forge vouchers without supplying the medicines in furtherance of criminal conspiracy with other co-accused. Accused is an educated person who prepared forged vouchers on monthly payment from R.D, AHD, Dumka. Accused done intentionally in the furtherance of criminal conspiracy with other co-accused. Hence, do not deserve the sympathy view in

- 279 - R.C. C ase No. 45(A)/1996-Pat his favour from court sides and pray that accused may be awarded maximum punishment as admissible in law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Accused provide themselves to use by R.D, AHD, Dumka as servant on monthly payment. So there is no doubt accused knowing that he working in the furtherance of criminal conspiracy with other co-accused and committed many crores loss to the State Government Revenue, hence following order passed on sentence. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused on 09.04.2018, hence, accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. During trial accused Rakesh Kumar Agrawal remain in judicial custody which may be adjusted according to law in conviction.

29. On behalf of accused Ram Avtar Sharma, his learned lawyer Mr. B. Mitra submitted that accused facing the trial since last 20 years. Accused was Owner of M/s. Tirupati Agency, Patna and he only received Rs. 40,24,727/- through bank draft. Accused supplied medicine in real sense but C.B.I seized all documents during investigation so became helpless to take effective evidence during defence. Humbly submitted that the lenient view may be taken after considering the condition of accused in his favour and minimum punishment may be awarded as admissible in law.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty for preparing fake /forge vouchers without supplying the medicines in furtherance of criminal conspiracy with other co-accused, accused never take plea during trial that C.B.I seized all relevant document during investigation. Accused deliberately

- 280 - R.C. C ase No. 45(A)/1996-Pat involved in the furtherance of criminal conspiracy with other co-accused and committed irreparable loss to State Government Fund. Ld. Spl. P.P submitted that maximum punishment may be awarded to the accused Ram Avtar Sharma as admissible in law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Court found that accused do not fall accidentally in the occurrence but he intentionally take part in furtherance of criminal conspiracy with other co-accused of officers AHD, Dumka and committed heinous type offence. Accused do not deserve sympathy in his favour. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused on 09.04.2018, hence, accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. During trial accused Ram Avtar Sharma remain in judicial custody which may be adjusted according to law in conviction.

30. On behalf of accused Ravi Kumar Sinha @ Ravinandan Sinha, his learned lawyer Mr. Sanjay Kumar submitted that accused facing the trial since last 20 years. Accused in the influence of R.D Office, Dumka employee committed above types offence. Ld. Lawyer humbly submitted that accused may be provide minimum punishment after taking lenient view in his favour as admissible in law.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused received Rs. 99,14,140/- through bank draft in the furtherance of criminal conspiracy with other co-accused. The occurrence is not accidentally but intentionally committed by the accused person. Hence, accused do not deserve the sympathy view in

- 281 - R.C. C ase No. 45(A)/1996-Pat his favour and awarded maximum punishment as admissible in law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Court found that accused knowing all facts involved the occurrence and received in illegal way rupees near about Rs. 1,00,00,000/ (One Crore) from Dumka Treasury. Accused affected the financial position of State Government. Further court found that accused do not deserve lenient view in his favour,. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused on 09.04.2018, hence, accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he serve S.I. of nine months punishment separately. During trial accused Ravi Kumar Sinha @ Ravinandan Sinha remain in judicial custody which may be adjusted according to law in conviction.

31. On behalf of accused Sanjay Agrawal, his learned lawyer Mr. Sanjeev Chandra submitted that acused Sanjay Agrawal facing the trial since last 20 years. Accused was Owner of M/s. Sanjay Kumar, Dumka. Accused was monthly paid servant of Ram Raj Ram, R.D, AHD, Dumka. Ram Raj Ram misused his position and withdrawn all money on behalf of accused Sanjay Agrawal, which remain mum in consequence that he getting monthly payments from own sides. Ld. Lawyer submitted that accused was unemployed young boy who misuse by R.D, Ram Raj Ram. Accused may be provide umbrella of sympathy and awarded minimum punishment to the accused as admissible in law.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused was an educated young boy, he choose a simple way to earn money and indulge in nefarious job in the influence of co-accused Ram Raj Ram,

- 282 - R.C. C ase No. 45(A)/1996-Pat R.D, Santhal Pargana, Dumka. Accused facilitate R.D, Ram Raj Ram to withdrawn money up to Rs. 5,82,75,304/- from Dumka Treasury in illegal way. The Ld. Spl. P.P submitted that accused may be punished maximum punishment as possible in law. So, other person in the society may be deter to commit such type offence.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Court found that accused so much low character that he made available to misuse by the cunning co-accused Ram Raj Ram and committed irreparable loss to the Government Fund and affected the financial position of the then Bihar Government. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C on 09.04.2018. Accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, accused serve S.I. of nine months punishment separately. During trial accused Sanjay Agrawal remain in judicial custody, which may be adjusted according to law in conviction.

32. On behalf of accused Sanjay Shankar, his learned lawyer Mr. Sanjay Kumar submitted that accused Sanjay Shankar facing the trial since last 20 years. Accused was Owner of M/s. Kautilya Pharma Distributors, Bhagalpur and presently he is in pitiable position and only bread earner of his family, elder father and mother dependent on this accused earning and pray that accused may be provide minimum punishment after taking sympathetic view in his favour.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused held guilty that he prepared fake vouchers without supplying the medicines in furtherance of criminal conspiracy with other co-accused. Accused involved to earn easy money without work and made available to do work in the furtherance of criminal conspiracy

- 283 - R.C. C ase No. 45(A)/1996-Pat with other co-accused. Ld. Spl. P.P submitted that accused may be awarded maximum punishment as admissible in law.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Court found that accused is a learned person, who easily involved in criminal conspiracy with other co-accused and indulgence to prepare forged invoices and help to withdrawn. In furtherance of criminal conspiracy illegal payment Rs. 2,02,365/- in the account of M/s. Kautilya Pharma Distributors, Bhagalpur, whose accused was Proprietor. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused on 09.04.2018. Accused awarded sentence of punishment R.I. 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, accused serve S.I. of nine months punishment separately. During trial accused Sanjay Shankar remain in judicial custody, which may be adjusted according to law in conviction.

33. On behalf of accused Shashi Kumar Sinha, his learned lawyer Mr. Sanjeev Chandra submitted that he was posted as T.V.O (Mobile), Godda during the occurrence and prayed that accused done his duty honestly. In the influence of higher officers he only issued some receiving certificate in favour of private parties. Ld. Lawyer humbly prayed that accused begs sympathy from learned court in his favour and award punishment minimum as admissible in law.

On behalf of prosecution, learned Spl. P.P of C.B.I submitted that accused created bogus / false certificate and facilitate to processed fictitious bills and withdrawn crore and crores illegal payments from Dumka Treasury. Ld. Spl. P.P submitted that accused being a government employee misused his post and committed wrongful loss to State Government, hence do not deserve any relief in awarding punishment by this learned court.

- 284 - R.C. C ase No. 45(A)/1996-Pat Heard in detail on behalf of both sides and consider all facts and circumstances as submitted by the parties. In the ends of Justice, court found that accused was government employee at the time of occurrence. Accused easily/intentionally misused his post in favour of private parties and committed wrongful loss to State Government in furtherance of criminal conspiracy with co-accused R.D, AHD, Dumka. In the ends of Justice, the following sentence is passed. Accused Shashi Kumar Sinha already held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused, hence awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately. Further accused also held guilty U/s- 13 (2) r/w section 13 (1)(c)(d) of P.C. Act awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately.. During trial accused Shashi Kumar Sinha remain in judicial custody which may be adjusted according to law in conviction. The both sentences runs in the consecutive way and not in concurrently.

34. On behalf of accused Sardendura Kumar Das, his learned lawyer Mr. Sanjay Kumar submitted that he was posted as Assistant, District Treasury, Dumka during the occurrence and he committed no offence and he only obeyed the order of Senior Officer. Hence, lenient view may kindly be taken in his favour and accused awarded minimum sentence in the ends of Justice.

On behalf of prosecution, learned P.P submitted that accused processed split up bill passed by R.D, Dumka and committed illegally loss to the State Government Revenue. Hence, accused do not deserve the privilege of leniency and

- 285 - R.C. C ase No. 45(A)/1996-Pat prayed that accused may be awarded maximum punishment according to law.

Heard in detail on behalf of both sides and considering all facts and circumstances, court found that accused was Assistant employee in the treasury office, Dumka. Accused never objected the bill which are beyond allotment budget and help in illegal withdrawal of payments from Dumka Treasury without any hurdle. In the ends of Justice, the following sentence is passed. Accused Sardendu Kumar Das already held guilty U/s- 120B r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused, hence awarded sentence of punishment R.I 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately. Further accused also held guilty U/s- 13 (2) r/w section 13 (1)(c) (d) of P.C. Act awarded sentence of punishment R.I. 3 ½ Years ( Three and Half Years) and fine Rs. 50,00,000/- (Fifty Lakhs) in default of payment of fine further serve sentence S.I. of nine months separately. During trial accused Sardendu Kumar Das, remain in judicial custody which may be adjusted according to law in conviction.

35. On behalf of accused Sunil Kumar Sinha, his learned lawyer Mr. Raj Kumar Sahay submitted that accused Sunil Kumar Sinha facing the trial since last 20 years. Accused was sleeping Proprietor of the firm and all affairs managed by his elder brother Tripurari Mohan Prasad. Accused expressed innocence and pray that court take sympathetic view in his favour and awarded minimum sentences as admissible in law.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused is an educated, living in metro city Patna, he know everything and allow his elder brother Tripurari Mohan Prasad to deposit forged / fake vouchers and got illegal payments in the current account of firm. Ld. Spl. P.P submitted that not only this accused Sunil

- 286 - R.C. C ase No. 45(A)/1996-Pat Kumar Sinha but other family members also invovled in this occurrence intentionally and committed unpardonable offence. Hence, awarded maximum punishment as possible in law.

Heard in detail on behalf of both sides learned lawyer and consider all facts and circumstances as brought on the record. Court found that accused is an educated person. In the early age of his life he indulge himself in the nefarious business with elder brother co-accused Tripurari Mohan Prasad and received illegally payments from Dumka treasury. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused, hence accused awarded sentence of punishment R.I 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. During trial accused Sunil Kumar Sinha remain in judicial custody, which may be adjusted according to law in conviction.

36. On behalf of accused Sushil Kumar, his learned lawyer Mr. Raj Kumar Sahay submitted that accused Sushil Kumar facing the trial since last 20 years. Accused was sleeping Proprietor of the firm and all affairs managed by his elder brother co-accused Tripurari Mohan Prasad. Accused expressed innocence and pray that court take sympathetic view in his favour and awarded minimum sentences as admissible in law.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused is an educated, living in metro city Patna, he know everything and allow his elder brother Tripurari Mohan Prasad to deposit forged / fake vouchers and got illegal payments in the current account of firm. Ld. Spl. P.P submitted that not only this accused Sushi Kumar but other family members also involved in this occurrence intentionally and committed unpardonable offence. Hence, awarded maximum punishment as possible in law.

- 287 - R.C. C ase No. 45(A)/1996-Pat Heard in detail on behalf of both sides learned lawyer and consider all facts and circumstances as brought on the record. Court found that accused is an educated person. In the early age of his life he indulge himself in the nefarious business with elder brother co-accused Tripurari Mohan Prasad and received illegally payments from Dumka treasury. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused, hence accused awarded sentence of punishment R.I 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. During trial accused Sushil Kumar remain in judicial custody, which may be adjusted according to law in conviction.

37. On behalf of accused Tripurari Mohan Prasad, his learned lawyer Mr. Raj Kumar Sahay submitted that accused Tripurari Mohan Prasad facing the trial since last 20 years. Accused is elder brother in his family. Other three younger brother Anil Kumar Sinha, Sunil Kumar Sinha and Sushil Kumar Sinha also co-accused in this case held guilty. Accused feeling his guilt and ready to suffer all consequences which may be awarded by this learned Hon'ble court with respect.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused Tripurari Mohan Prasad was veteran criminal mentality. Accused in contact with other co-accused and registered fake firms in the name of his family members and got illegal payment by bank draft. Accused illegally treasure of all illegal payment made from many treasuries of the States and provide money to all other politicians and bureaucrats, who provide protection and help in withdrawal of illegal money. Accused affected the financial health of the state with other co-accused in furtherance of criminal conspiracy. Ld. Spl. P.P humbly submitted accused

- 288 - R.C. C ase No. 45(A)/1996-Pat awarded maximum punishment as provided in the law and do not deserve the lenient view in the ends of Justice.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Court found that accused Tripurari Mohan Prasad is illegal treasurer of illegal withdrawals money from many treasuries. Accused made available bribe to other co-accused who provide protection in the wrongful withdrawal payments from many treasures of the State and affected the financial health of the State Government. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused on dated 09.04.2018, hence, accused awarded sentence of punishment R.I. 07 Years (Seven Years) and fine of Rs. 1,00,00,000/- (One Crore), in default of payment of fine, he further serve S.I. of one year punishment separately. During trial accused Tripurari Mohan Prasad remain in judicial custody, which may be adjusted according to law in conviction.

38. On behalf of accused Vinod Kumar Jha, his learned lawyer Mr. Sanjeev Chandra submitted that accused Vinod Kumar Jha facing the trial since last 20 years and he was made accused without any fault by the C.B.I. The real fact is that his brother Sushil Kumar Jha managed the registered firm in the name of his wife Smt. Benu Jha and submitted forged and fake vouchers and get forged receiving certificate in his favour. Co-accused Sushil Kumar Jha pleaded guilty during trial and he held guilty and awarded punishment according to law. Sushil Kumar Jha died during serving the sentence in jail and pray that accused may be provide the sympathetic view and awarded minimum punishment as admissible in law.

On behalf of prosecution learned Spl. P.P of C.B.I Mr. Shiv Kumar Kaka submitted that accused is educated person and cooperate his brother Sushil Kumar Jha. The illegal payments through bank draft paid in the account of firm which

- 289 - R.C. C ase No. 45(A)/1996-Pat is registered in the name of his wife Smt. Benu Jha. Accused Vinod Kumar Jha know everything and actively take part with other co-accused in the criminal conspiracy and committed irreparable loss to State Government Revenue. The Spl. P.P humbly submitted that maximum punishment awarded to accused as admissible in law in the ends of Justice.

Heard in detail on behalf of both sides learned lawyer. After considering all facts and circumstances as brought on the record. Court found that accused knowing all facts relating to criminal conspiracy and enjoy the illegal payment which brought in the account of his wife Smt. Benu Jha. Smt. Benu Jha illiterate lady she any how try to make signature and know nothing about the financial matter of the firm. She only house wife and living in a village, whereas firm registered address as district place Godda. Accused already held guilty U/s- 120 (B) r/w Section – 409, 420, 467, 468, 471, 477(A) of the I.P.C with other co-accused, hence, accused awarded sentence of punishment R.I 3 ½ Years (Three and Half Years) and fine of Rs. 50,00,000/- (Fifty Lakhs), in default of payment of fine, he further serve S.I. of nine months punishment separately. During trial accused Vinod Kumar Jha remain in judicial custody, which may be adjusted according to law in conviction.

(Dictated by me ) (Corrected by me)

Sd/- Sd/-

(Shiv Pal Singh) (Shiv Pal Singh) A.J.C-I-cum-Spl. Judge-VII, A.J.C-I-cum-Spl. Judge-VII, C.B.I (AHD Scam), Ranch. C.B.I (AHD Scam), Ranchi. Dated :- 18.04.2018 Dated : - 18.04.2018.