Cbi vs K.K. Wadhwa Etc.(Lok Priya Vihar Cghs) on 14 July, 2026

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    Delhi District Court

    Cbi vs K.K. Wadhwa Etc.(Lok Priya Vihar Cghs) on 14 July, 2026

                        DLCT110007722019
    
    
    
    
                                 IN THE COURT OF SPECIAL JUDGE (PC ACT) (CBI)-17
                                         ROUSE AVENUE COURTS, NEW DELHI
                                  Presided over by :- MS. VIJETA SINGH RAWAT (DHJS)
    
                        Criminal Case No. 23/2019
                        ID No. 181/2019
                        FIR No. 11(S)/2006/CBI/SCB-II/ND
                        U/s. 120-B/420/467/468/471 IPC
                        R/w. Section 13(2) r/w 13(1)(d) PC Act, 1988
                        CBI Vs. K.K. Wadhwa and Ors. (Lok Priya Vihar CGHS)
    
                        In the matter of:
    
                        State (Through Central Bureau of Investigation)
    
                                             versus
    
                        (1) Sh. K.K. Wadhwa
                        Son of Late Sh. C.D. Wadhwa
                        R/o E-101, Sai Baba Apartment
                        Plot No. 4, Sector - 9, Rohini
                        New Delhi.
    
                        (2) Sh. Anil Kumar
                        Son of Sh. Khem Chand
                        R/o A-3/42, Sector-3, Rohini
                        New Delhi.
    
                        (3) Sh. Sunil Kumar
                         Son of Sh. Khem Chand
                        R/o A-3/42, Sector-3, Rohini
                        New Delhi.
            Digitally
            signed by
            VIJETA
    VIJETA SINGH
    SINGH RAWAT         CBI vs K.K. Wadhwa & Ors.
    RAWAT Date:
           2026.07.14
            17:19:13    Criminal Case No. 23/19
            +0530
                        ID No. 181/2019
                        FIR No. 11(S)/2006/CBI/SCB-II/ND                      page no 1 of 224
     (4) Sh. Devender Pal Singh
    son of Sardar Bhag Singh
    R/o K-I/103, C.R. Park,
    New Delhi - 110019
    
    (5) Dev Raj
    S/o Late Bodh Raj                  (Expired on 12.09.2014 -
    R/o T-496, Baljeet Nagar           Proceedings abated vide
    New Delhi.                         vide order dated 09.07.2018)
    
    (6) Rajesh Kumar Khatri
    S/o Sh. Dev Raj
    R/o T-496, Baljeet Nagar
    New Delhi.
    
    (7) Ravi Saluja
    S/o Sh. Nand Lal Saluja
    R/o 16/256 (FF), New Moti Nagar
    New Delhi.
    
    (8) Banwari Lal Sharma
    S/o Late Sh. C.B. Sharma                 (Discharged vide
    R/o 34, Kohat Enclave,                   order dated
    Pitampura, New Delhi                     04.04.2012)
    
    (9) R.K. Srivastava
    S/o Sh. G.S. Srivastava
    R/o G-12, HUDCO Palace,
    Andrews Ganj, New Delhi.
    
    (10) P.N. Manchanda
    S/o Late Sh. D.R. Manchanda
    R/o H-3/106, Vikas Puri,
    New Delhi.
    
    (11) Krishan Kumar                 (Discharged vide order
    S/o Sh. Amar Singh                 dated 21.08.2024 in
    R/o B-36, Pocket-B,                Crl. M.C. no.3481/18)
    
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    FIR No. 11(S)/2006/CBI/SCB-II/ND                 page no 2 of 224
     Mayur Vihar, New Delhi.
    
                                                             ............ Accused persons
    
    
             Date of Institution                   :     27.01.2009
             Arguments concluded on                :     01.06.2026
             Judgment Pronounced on                :     14.07.2026
    
    For State                   :      Mr. Neel Mani, Ld. Public Prosecutor
    (through CBI)
    
    For Defence                 :      Mr. R.K. Wadhwa and Sh. Ayush Singh,
                                       Ld. Advocates for accused K.K. Wadhwa
    
                                       Mr. Vijay S. Bishnoi, Ld. Advocate for accused
                                       Sunil Kumar and accused Devender Pal Singh
    
                                       Dr. Sushil Gupta, Ld. Advocate for accused
                                       Anil Kumar and accused R.K. Srivastava
    
                                       Mr. Sudesh Kumar and Sh. Vijay Kumar
                                       Babbar, Ld. Advocates for accused Rajesh
                                       Kumar Khatri
    
                                       Mr. Rohan Yadav, Ld. Advocate for accused
                                       Ravi Sauja.
    
                                       Mr. R.P. Shukla, Ld. Advocate for accused P.N.
                                       Manchanda.
    
                                           JUDGMENT
    

    INTRODUCTION

    1. The genesis of the present case is order dated 02.08.2005 in Writ
    Petition (Civil) No. 10066/2004 titled Yogi Raj Krishna Cooperative

    SPONSORED

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    Group Housing Society Ltd. vs Delhi Development Authority and others
    wherein the Delhi High Court observed as under:

    “Land in Delhi is allotted at a pre- determined rate and not on the
    basis of the market value of the land. Cooperative Societies were
    formed in order to have flats at affordable prices by the middle income
    group and lower income group. It is the element of profit making in
    view of difference of market value of land and the value on which
    land is allotted to the Societies, have resulted in the nexus of builders
    and officials to reap gain by unholy alliance. If apartments are sold on
    the basis of market price the very purpose of land given on
    concessional rate to the Cooperative Societies stands defeated.
    Keeping in view the enormous amount of money invested and
    involvement of influential persons, nature of crime, voluminous
    records, we also direct Director, CBI to formulate a special
    investigating team headed by an officer not below the rank of DIG
    with adequate staff to investigate the whole matter. We also direct the
    Chief Secretary, Govt of NCT of Delhi as well as Secretary, DOPT to
    provide additional staff for this purpose to the special investigating
    team.”

    2. Hence, Lok Priya Vihar CGHS (hereinafter, referred to as “the
    Society”) was one such Co-operative Group Housing Society which was
    investigated, pursuant to directions to CBI to conduct a thorough
    investigation, in all matters of 135 Co-operative Societies, on an
    apprehension that in connivance with office of Registrar of Co-operative
    Societies and office of DDA, the builders had taken over the co-operative
    movement in Delhi by reviving defunct / wound up societies on the basis
    of false / forged documents and on recommendations of the Registrar of
    Co-operative Societies (hereinafter, referred to as ‘RCS’), land was
    allotted to the societies by the DDA at a subsidized rate.

    ALLEGATION

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    3. It has been alleged that the Society was registered vide registration
    no. 1033 S-GH on 07.12.1983 and directed to be wound up on
    12.02.1992, as the Society was unable to fulfill the mandatory conditions
    of The Delhi Co-operatives Societies Act, 1972 (hereinafter, referred to
    as “The DCS Act”). After the Society was directed to be wound up, there
    was no correspondence between the Society and the office of RCS for
    nine years. Allegedly, accused K.K. Wadhwa (a property dealer having
    office at Rohini), approached accused Dev Raj (since deceased) (who
    had formed the Society in 1983) and offered to take over the
    management of the Society. Thereafter, allegedly accused K.K. Wadhwa
    prepared fake proceedings of the Society, forged other relevant
    documents pertaining to the Society and submitted the same in the office
    of RCS for revival of the Society. Allegedly, accused Dev Raj (since
    deceased) and his son accused Rajesh Kumar Khatri prepared back dated
    entries and obtained resignations from the promoter members by
    misleading them. Accused K.K. Wadhwa, accused Anil Kumar, accused
    Sunil Kumar, accused Ravi Saluja, accused Devender Pal Singh, accused
    Dev Raj (since deceased) and accused Rajesh Kumar Khatri conspired
    with accused R.K. Srivastava (then, RCS) and accused P.N. Manchanda
    (then, Assistant Registrar (South)) to get the Society revived,
    fraudulently and pursuant to the fraudulent revival of the Society, land
    was allotted to the Society by DDA.

    FIR

    4. On the aforementioned complaint, FIR No. 11(S)/2006/CBI/SCB-

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    II/ND (D-1) was registered on 14.09.2006, under Section 120B r/w 420,
    467, 468, 471 IPC readwith 13(2) readwith 13(1)(d) of The Prevention of
    Corruption Act
    1988 (hereinafter referred as ‘The P.C. Act‘) against the
    accused persons and investigation was marked to Sh. Richhpal, Inspector
    of Police, CBI, ACB, New Delhi.

    CHARGESHEET

    5. Pursuant to the investigation, chargesheet under Section 120B
    Indian Penal Code (hereinafter, referred as ‘IPC‘) readwith 420, 467,
    468, 471 IPC readwith 13(2) readwith 13(1)(d) of The P.C. Act and 420,
    467, 468 and 471 IPC against accused persons namely K.K. Wadhwa,
    Anil Kumar, Sunil Kumar, Devender Pal Singh, Dev Raj (since
    deceased), Rajesh Kumar Khatri, Ravi Saluja, Banwari Lal Sharma
    (discharged by order dated 04.04.2012), R.K. Srivastava, P.N.
    Manchanda and Krishan Kumar (discharged by order dated 21.08.2024
    in Crl. M.C. no. 3481/2018) and for substantive offences under Section
    13(2)
    readwith 13(1)(d) of The P.C. Act against accused Banwari Lal
    Sharma (discharged by order dated 04.04.2012), accused R.K.
    Srivastava, accused P.N. Manchanda and Krishan Kumar was filed on
    27.01.2009.

    6. As per the charge-sheet, the Society had its registered office at
    Shop no. 233, Shopping Complex under flyover Defence Colony
    registered on 07.12.1983 vide registration no. 1033 S-GH issued on
    07.12.1983, was directed to be wound up vide order no.
    F.47/1033/NGH/Coop/597 dated 12.02.1992 and liquidator was

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    appointed vide order dated 25.07.1995 but no liquidation proceedings
    took place. Thereafter, on 05.02.2000, an application under Section 63(3)
    of The Delhi Co-operative Societies Act, 1972 (hereinafter, referred to as
    ‘The DCS Act’) was received from accused Devender Pal Singh as
    President of the Society seeking cancellation of the winding up order. On
    the application, accused R.K. Srivastava, then RCS made an
    endorsement for examination of the matter and only thereafter, the file of
    the Society was put into motion vide noting dated 15.05.2000 by accused
    P.N. Manchanda as AR (South), RCS office. The said noting culminated
    into calling of records of the Society for verification and to know the
    opinion of the members in the General Body Meeting held on
    16.04.2000, which was approved by the then RCS. It is only thereafter,
    that accused Sunil Kumar as Secretary of the Society approached the
    office of the RCS alongwith the records of the Society including
    resolution of GBM dated 16.04.2000, proceedings of the last election
    held on 22.08.1999 and account statements from the year 1991 to 2000.
    On the basis of the documents produced by the Society, a proposal was
    moved by accused P.N. Manchanda suggesting the use of power under
    Section 63(3) of the DCS Act to cancel the winding up order dated
    12.02.1992. The members of the Managing Committee of the Society
    also were offered the opportunity of being heard by accused R.K.
    Srivastava (then RCS) and after hearing them the proceedings registers
    were taken on record. Accused Devender Pal Singh and accused Sunil
    Kumar produced Membership Register for verification as per noting
    dated 19.06.2000. Purportedly, after having gone through the records of
    the Society, accused P.N. Manchanda proposed for cancellation of the

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    winding up order dated 12.02.1992. The file was put up before accused
    R.K. Srivastava in the presence of office bearers of the Society namely
    accused Sunil Kumar and accused Anil Kumar and officials of RCS
    office namely Sh. Krishan Kumar, Joint Registrar (South) (since
    discharged vide order dated 21.08.2024) and accused P.N. Manchanda.
    Thereafter, order dated 22.06.2000 was passed requiring the office
    bearers of the Society to file an affidavit on behalf of the Society
    stipulating that the Society would comply with all statutory liabilities in
    future. On behalf of the Society, the affidavit was filed on the same day
    and on same day accused P.N. Manchanda recommended the cancellation
    of the winding up order dated 12.02.1992 and Sh. Krishan Kumar (since
    discharged vide order dated 21.08.2024) on 26.06.2000 asked for putting
    up of the draft order. Thereafter, accused R.K. Srivastava, RCS simply
    approved the recommendation of accused P.N. Manchanda on
    28.06.2000 without exercising his power for inspection of the Society or
    call for general body meeting / management committee meeting.
    Thereafter, the Society had applied for approval of the consolidated list
    of 105 members for sending it to DDA for allotment of land to the
    Society and also simultaneously, sought for approval of enrollments /
    resignations of members. This request was dealt by accused P.N.
    Manchanda. On 02.08.2000 accused Sunil Kumar, Secretary of the
    Society produced the original records for verification and the records
    were verified by the Dealing Clerk in the office of RCS who put up a
    detailed note dated 03.08.2000 on direction of accused P.N. Manchanda.
    On the basis of said note, list of 105 members was prepared and the said
    note was forwarded to Sh. B.M. Sethi (Deputy Registrar) who forwarded

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    it to Sh. Krishan Kumar who then forwarded it to accused R.K.
    Srivastava for approval without raising any objections. Thereafter, on
    05.09.2000, accused R.K. Srivastava sought clarification qua
    permissibility of adoption of earlier management committee decision by
    the existing Management Committee which was replied to by Sh.
    Krishan Kumar in the affirmative that once the Society was revived, the
    Management Committee in a fresh resolution can rectify the resignations
    and enrollments done during the period of liquidation by stating that
    there is no legal hitch in the decision. Reference was made to resolution
    dated 23.07.2000 for rectification of resignations and enrollments done
    during the period of liquidation. However, investigation revealed that
    proceedings dated 23.07.2000 was fake. Accused R.K. Srivastava simply
    acted on the recommendation of Sh. Krishan Kumar (since discharged)
    without exercising his power under Section 54 of The DCS Act. Moreso,
    ignoring that there were no correspondences between the Society and
    RCS office for almost 09 years. It has also been alleged that Rule 105
    under Delhi Co-operative Societies Rules, 1973 (hereinafter, referred to
    as ‘The DCS Rules’) prescribed deemed termination of liquidation
    proceedings after 03 years of the proceedings conducted by the
    liquidator.

    7. Investigation has also revealed that the accused persons in
    conspiracy with each other have shown resignations of 42 members from
    1986 to 2000 out of which 35 members were shown to have been
    resigned from 1990-1995 when the Society was under liquidation. Out of
    these members, 29 members have been shown to have resigned in 1994

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    creating corresponding vacancies which were shown to have been filled
    up in 1994 but infact, those enrollments were done during the period
    1999 to 2000 i.e. prior to the revival of the Society. Also, the accused
    persons particularly the private individuals conspired with each other to
    create vacancies by forging the resignation letters of the concerned
    members. Investigation further revealed that the list of members sent by
    the Society to RCS for sending it to Delhi Development Authority
    (hereinafter, referred to as ‘DDA’) contains the names of fictitious
    members who denied having become a member of the Society. The
    malafide intention of the aforesaid Society is also reflected from the fact
    that after allotment of land by DDA, the Management Committee of the
    Society consisting of accused Sunil Kumar, accused Devender Pal Singh
    and accused Ravi Saluja have shown the resignations of fictitious
    members with a view to adjust new members with ulterior motives. The
    freeze list approved by RCS was sent to DDA for allotment of land and
    finally, land was allotted to the Society on 13.02.2003 against payment of
    Rs.2,19,18,000/- made from account no. 02SB 11029178 of Centurion
    Bank of Punjab Ltd, Karol Bagh, New Delhi wherein accused Devender
    Pal Singh, accused Sunil Kumar and accused Ravi Saluja were
    authorized signatory in the said account.

    8. Ld. Predecessor of this Court, took cognizance of the offences and
    vide order dated 14.09.2009 summoned all accused persons (except
    accused R.K. Srivastava, accused P.N. Manchanda and Sh. Krishan
    Kumar). Sh. Krishan Kumar was summoned vide order dated
    15.10.2009, accused P.N. Manchanda was summoned vide order dated

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    26.10.2010 and accused R.K. Srivastava was summoned vide order dated
    23.09.2010 after filing of sanctions for prosecution under Section 19 of
    The P.C. Act qua them, respectively.

    9. The accused persons entered their appearance on 15.10.2009,
    23.09.2010 and 28.10.2010 and their applications for grant of bail were
    allowed vide orders dated 15.10.2009, 05.11.2009, 23.09.2010,
    28.10.2010.

    10. In compliance of Section 207 of The Criminal Procedure Code,
    1973 (hereinafter, referred to as ‘Cr.P.C.’), documents were supplied to
    all the accused persons.

    11. Thereafter, an application under Section 197 Cr.P.C. for
    discontinuing/dropping/terminating the prosecution was moved on
    21.07.2011 by accused Krishan Kumar for want of requisite sanction for
    prosecution. The Ld. Predecessor of this Court vide detailed order dated
    04.04.2012 dismissed the application observing as under:

    “11. The object of Sec. 197 Cr.P.C. is not to put a wall around the public
    servants in order to protect them from prosecution of criminal offences
    committed by them. The protection is given to enable them to perform
    their duties fearlessly by protecting their acts done in performance of
    their duties. It is well established law that no sanction u/s 197 Cr.P.C. is
    required for prosecution for offences of conspiracy, forgery and
    cheating.

    12. In these circumstances and for the above said reasons I am of the
    opinion that the application filed on behalf the applicant/accused
    Krishan Kumar is not maintainable. Hence, the same is hereby
    dismissed.”

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    12. On the same date, order on charge was also pronounced.
    However, Sh. Krishan Kumar filed Crl. M.C. no. 3481/2018 wherein
    he challenged order of cognizance dated 14.09.2009 (for want of
    sanction for prosecution under Section 19 of The P.C. Act), order on
    summoning dated 15.10.2009 and order on charge dated 04.04.2012.
    (There was no challenge to order dated 14.09.2009, as per records.)
    The same was decided vide order dated 21.08.2024 whereby, for
    want of sanction under Section 197 Cr.P.C., he was discharged. SLP
    No. 011163/2025 titled CBI Vs Krishan Kumar preferred by the CBI
    is still pending adjudication. It is pertinent to mention here that
    awaiting its outcome, the final arguments herein, were deferred on
    29.07.2025, 28.08.2025, 17.09.2025 17.10.2025, 18.11.2025 and
    12.01.2026.
    However, since it was submitted by the Ld. Public
    Prosecutor on 13.01.2026 that as per instructions, the Court may
    proceed with final arguments and in view of order dated 03.12.2024
    in SLP Crl No. 16945/2024 titled CBI Vs. Rakesh Bhatnagar”

    whereby, the SLP was dismissed, it was also requested by the
    defence to proceed with the matter. Accordingly, the Court thereafter,
    proceeded with the matter.

    13. Accused P.N. Manchanda has also moved an application filed on
    19.04.2024 seeking stay over proceedings in absence of sanction for
    prosecution qua him under Section 197 Cr.P.C. on parity with Sh.
    Krishan Kumar. However, the same was kept in abeyance vide order
    dated 30.11.2024.

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    CHARGE

    14. Vide order on charge dated 04.04.2012, the Ld. Predecessor of this
    Court framed charges against the accused persons on 23.04.2012 as
    under:

    S. No. Name of Accused persons under Sections

    1. All accused persons Section 120B IPC readwith
    Section 420/467,468,471 IPC
    and Section 13(2) readwith
    13(1)(d) of The P.C. Act.

    2. Accused K.K. Wadhwa, Section 420/467/468 IPC
    accused Dev Raj and
    accused Ravi Saluja

    3. Accused Anil Kumar, Section 420 IPC
    accused Sunil Kumar, and
    accused Rajesh Kumar
    Khatri

    4. Accused Devender Pal Section 420/467/468/ and 471
    Singh IPC

    5. Accused R.K. Srivastava, Section 13(1)(d) readwith
    accused P.N. Manchanda 13(2) of The P.C. Act
    and accused Krishan
    Kumar

    PROSECUTION EVIDENCE

    15. In order to prove the charges, the prosecution examined 48
    witnesses who can be categorized as under :

    (i)         Promoter Members;
    (ii)        Fake Members (who never became the members of the Society);
    
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     (iii)    Members who joined the Society in 1999-2000 but have been
    

    shown to have become members in 1994-1995 ;

    (iv) Members who were added post revival of the Society;

    (v)      Sanctioning authority;
    (vi)     Miscellaneous witnesses;
    
    15.1      So far as, promoter members are concerned, the prosecution has
    examined the following :
    
    (i)      Promoter members
     Sl Witness Name of the                      Evidence                 Documents
     no. no.      witness
    1.      PW-2       Smt.      Asha She deposed that she had Affidavit-Ex.
                       Rani           become a member of the PW2/A (page no.
                                      Society through her brother-in- 1155     of    file
                                      law Sh. Ashok Kumar. She Ex.PW40/E
    

    admitted that affidavit dated (colly) D-3 vol.
    11.11.1983 given at the time of III)
    becoming the member was
    signed by her and also that her Resignation letter
    name is mentioned at sl no. 16 Ex.PW2/B (at
    of the membership register page no. 3811 of
    duly signed by her. But she File Ex.PW40/M
    denied to have signed the Bye- (colly) D-11)
    laws of the Society. She
    denied having resigned from Entry at Serial no.
    the membership vide letter 16 of membership
    dated 05.09.2001. She also register
    denied to have received any (Ex.PW10/A)
    refund against receipt dated -Ex.PW2/C (D-12
    19.10.2001 against resignation. Part-1)
    Bye laws of the
    Society-

                                                                      Ex.PW2/D (D-20
                                                                      at page no. 5233)
    
                                                                      Receipt     dated
                                                                      19.10.2001-
                                                                      Ex.PW2/E (page
                                                                      no. 3813 of File
                                                                      D-11).
    
    
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     2.     PW-3        Vinod           He deposed that he had Affidavit              dated
                       Katyal          become a member of the 22.09.1983-
    

    Society through his elder Ex.PW3/A (page
    brother Sh. Ashok Katyal. He no. 1153, File
    admitted that affidavit dated Ex.PW40/E(colly)
    22.09.1983 given at the time of D-3 vol. III)
    becoming the member was
    signed by him and also that his Entry no. 15 in
    name is mentioned at sl no. 15 Membership
    of the membership register register-

    duly signed by him. He Ex.PW2/C (D-12)
    admitted to have signed the
    Bye-laws of the Society at Resignation letter
    Point X. He denied having dated 02.12.1994-
    resigned from the membership Ex.PW3/B (page
    vide letter dated 02.12.1994. no. 3815 file
    He also denied to have Ex.PW40/M
    received any refund against (colly) D-11
    receipt dated 19.10.2001
    against resignation.

    3. PW-5 Sh. Umesh He deposed that he had Application dated
    Kumar become a member of the 26.04.1985-
    Society through accused Dev Ex.PW5/A (page
    Raj on the basis of application no. 2567 of file
    dated 26.04.1985. He admitted Ex.PW40/I
    that affidavit dated 15.05.1985 (colly)) also D-10.
    given at the time of becoming
    the member was signed by him Affidavit
    and also that his name is dated15.05.1985-
    mentioned at sl no. 101 of the Ex.PW5/B (page
    membership register and has no. 991 of File
    been duly signed by him at Ex.PW40/E(colly)
    Point A. He denied having D-3 vol. III).

    resigned from the membership
    vide letter dated 04.09.2001. Page no. 20 of
    He also denied to have Membership
    received any refund against Register (D-12)
    receipt dated 19.10.2001 also Ex.PW10/A-

                                 against resignation.            Ex.PW5/C.
    
                                                                       Resignation letter
                                                                       dated 04.09.2001-
                                                                       Ex.PW5/D (page
    
    
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    FIR No. 11(S)/2006/CBI/SCB-II/ND                                          page no 15 of 224
                                                              no. 4163          file
                                                             Ex.PW40/M
                                                             (colly) D-11
    
                                                             Receipt     dated
                                                             19.10.2001-
                                                             Ex.PW5/E (page
                                                             no. 4165 of File
                                                             D-11).
    

    4. PW-10 Sh. Ashok He deposed that he had Membership
    Kumar become a member of the register-Ex.10/A
    Society some 30-35 years back (sl no. 3, D-12)
    and had signed an application
    form. Sh. Massa Ram was one Minutes of
    of its office bearers. He had Meeting Ex.

    paid membership fee of Rs. PW10/B (page no.

    100/-. He was never elected an 4597) (D-14)
    office bearer of the Society.

    He denied that he ever Affidavit dated
    participated in any of the 22.09.1983 – Ex.

    Minutes of Meetings and also PW10/C (page no.

    to have signed on Minutes of 1141 of File
    Meetings dated 10.10.1983, Ex.PW40/E(colly)
    05.06.1984, 29.07.1984, D-3 Vol-III)
    08.08.1985, 25.07.1985,
    14.12.1985, 31.03.1986, List of members
    10.05.1986, 13.09.1986, Ex. PW10/D
    02.11.1986, 01.02.1987, (page no. 1037 to
    15.04.1987, 30.06.1987, 1045 of File
    30.09.1987, 15.11.1987, Ex.PW40/E(colly)
    31.12.1987, 31.03.1988, D-3 Vol-III))
    31.05.1988, 31.08.1988,
    30.09.1988, 15.01.1989, List of members
    16.01.1989, 30.06.1989, annexed with Bye-

    16.05.1989, 17.08.1989, laws – Ex.

    30.11.1989, 14.01.1990, PW10/E (file Ex.

    15.02.1990, 03.03.1990, PW40/E (colly)
    31.05.1991, 30.07.1991, page no. 1093 to
    30.08.1991, 30.09.1991, 1109 of D-3, Vol
    29.10.1991 and 27.11.1993. He III)
    further denied that affidavit
    dated 22.09.1983 was affirmed List of members
    by him. He denied the annexed with
    signature at entry at Serial no. Intensive Inquiry

    CBI vs K.K. Wadhwa & Ors.

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    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 16 of 224
    9 of list of members attached to Proforma – Ex.

    the affidavit, list of members PW10/F (page no.
    annexed with application form 66 to 72 (Exhibit
    for registration of the Society, Not mentioned in
    signature at sl no. 9 list of the register), D-3,
    members annexed with Vol-III)
    Intensive Inquiry Proforma,
    application for withdrawal of Application for
    membership, cash receipt. He withdrawal of
    denied signature as sl no. 75 in membership – Ex.
    the List of members annexed PW10/G (page no.

                                       with Bye laws                    3849      of     file
                                                                        Ex.PW40/M
                                                                        (colly) (D-11)).
    
                                                                         Cash receipt - Ex.
                                                                         PW10/H (page no.
                                                                         3851      of   file
                                                                         Ex.PW40/M
                                                                         (colly) (D11))
    5.     PW-13 Smt.                  She deposed that she had Page no. 3 of
                 Sudarshan             become a member of the Membership
                 Kumari                Society through accused Dev Register-
                                       Raj (her brother) in the year Ex.PW10/A
                                       1982-1983. She admitted that mentioning       the
                                       affidavit dated 22.09.1983 details             of
                                       given at the time of becoming complainant       at
    

    the member was signed by her Serial no. 11-
    and also that her name is Ex.PW13/A.
    mentioned at sl no. 11 of the
    membership register and has Affidavit dated
    been duly signed by her at 22.09.1983-
    Point A. She admitted her Ex.PW13/B (page
    signature on application for no. 55 of file
    registration of the Society at sl Ex.PW40/E
    no. 11, list of members (colly) D-3 Vol.

                                       attached with Bye-laws at sl III
                                       no. 11 and intensive enquiry
                                       proforma at sl no. 11. PW10/D                 and
                                       However,       thereafter,   she PW10/E
                                       resigned vide letter dated mentioning         her
                                       30.05.2003 and received the particulars         at
    

    membership fee vide receipt Serial no. 11
    dated 23.11.2001. She stated

    CBI vs K.K. Wadhwa & Ors.

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    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 17 of 224
    that she was a cashier of the Serial no. 11 of
    Society in 1983 or 1984. She Intensive Enquiry
    also attended GBMs. She Performa-

    identified her signatures on Ex.PW13/C (page
    minutes of meetings dated. no. 72 of file
    10.10.1983, 20.12.1983, Ex.PW40/E
    05.06.1984, 29.07.1984, (colly) D-3 Vol.

    07.08.1985, 25.07.1985, III.

    14.12.1985, 31.03.1986,
    10.05.1986, 01.07.1986, Resignation letter
    02.11.1986, 31.03.1987, dated 30.05.2003-
    01.04.1987, 20.07.1987, Ex.PW13/D (page
    31.03.1988, 31.05.1988, no. 84 of file
    30.06.1989, 30.11.1989, Ex.PW40/M
    30.12.1991, 27.02.1992, (colly) D-11.

    06.04.1992, 30.04.1992,
    30.08.1992, 30.10.1992, Receipt for refund
    30.06.1993, 24.08.1993, of membership
    27.11.1993, 28.01.1994, fee-Ex.PW13/E
    28.02.1994, 29.03.1994, (page no. 85 of
    28.05.1994, 12.09.1994 and File Ex.PW40/M
    16.04.2000. She claimed that (colly) D-11
    she could not remember (file-19).

    whether she ever attended
    meeting dated 22.08.1999 but Minutes of
    identified her signature on the meeting dated
    minutes. She deposed that 10.10.1983,
    none from the RCS office 20.12.1983,
    came to her for physical 05.06.1984,
    verification of membership. 29.07.1984,
    She stated that she was aware 07.08.1985,
    that her name was included in 25.07.1985,
    the list of members sent to 14.12.1985,
    DDA for allotment of land in 31.03.1986,
    which her name was included 10.05.1986,
    but claimed ignorance about 01.07.1986,
    whether the Society was 02.11.1986,
    wound up and then revived. 31.03.1987,
    01.04.1987,
    20.07.1987,
    31.03.1988,
    31.05.1988,
    30.06.1989,
    30.11.1989,
    30.12.1991,

    CBI vs K.K. Wadhwa & Ors.

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    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 18 of 224
    27.02.1992,
    06.04.1992,
    30.04.1992,
    30.08.1992,
    30.10.1992,
    30.06.1993,
    24.08.1993,
    27.11.1993,
    28.01.1994,
    28.02.1994,
    29.03.1994,
    28.05.1994,
    12.09.1994.

    22.08.1999 and
    16.04.2000-

                                                              Ex.PW13/F       to
                                                              Ex.13/Z13,
                                                              respectively    in
                                                              register
                                                              Ex.PW10/B
                                                              (D-14).      Also,
                                                              Ex.PW12/E and
                                                              Ex.PW12/P       in
                                                              Register
                                                              Ex.PW11/Z6
    

    8. PW-22 Sh. Tejinder He deposed that he along with Application dated
    Singh his mother became a member 15.07.1984-
    in the Society in 1983 or 1984 Ex.PW22/A (page
    through his tenant. He stated no. 84 of file
    that the form was filled for his Ex.PW40/I (colly)
    mother and the witness D-10 File-15).

    continues to be the member of
    the Society. He identified his Entry at serial no.
    hand writing and signature on 84 of membership
    application form dated register
    15.07.1984, entry at serial no. (Ex.PW10/A)-
    84 in the membership register Ex.PW22/B
    (Ex.PW10/A), entry at serial
    no. 88 in the name of his Application dated
    mother in membership register 19.07.1984 of his
    (Ex.PW10/A), application form mother
    of his mother dated 19.07.1984 -Ex.PW22/D
    and denied that he or his (page no. 65 of
    mother never resigned from the file Ex.PW40/I

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    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 19 of 224
    membership. He stated that (colly) D-10
    resignation application dated File-15).

    18.07.1985 was not given by
    him or signed by him. He also Entry at serial no.
    denied the signature on the 88 of membership
    receipt dated 05.08.1985. Even register qua his
    application dated 20.07.1985 mother
    and receipt dated 03.08.1985 in (Ex.PW10/A)-

                                       the name of his mother, were Ex.PW22/B.
                                       not bearing the signature of his
                                       mother.                          Resignation letter
                                                                        dated 18.07.1985-
                                                                        Ex.PW22/E (page
                                                                        no. 71 of file
                                                                        Ex.PW40/L
                                                                        (colly)      D-11
                                                                        File-18).
    
                                                                       Receipt     dated
                                                                       05.08.1985-
                                                                       Ex.PW22/F (page
                                                                       no. 72 of file
                                                                       Ex.PW40/L
                                                                       (colly)     D-11
                                                                       File-18).
    
                                                                       Resignation letter
                                                                       dated 20.07.1985-
                                                                       of his mother
                                                                       Ex.PW22/G (page
                                                                       no. 79 of file
                                                                       Ex.PW40/L
                                                                       (colly)      D-11
                                                                       File-18).
    
                                                                       Receipt    dated
                                                                       03.08.1985   qua
                                                                       his       mother-
                                                                       Ex.PW22/H (page
                                                                       no. 80 of file
                                                                       Ex.PW40/L
                                                                       (colly)     D-11
                                                                       File-18).
    9.     PW-24 Sh.              Ram He deposed that he became a Application dated
    
    
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    FIR No. 11(S)/2006/CBI/SCB-II/ND                                          page no 20 of 224
                        Chandra         member of some Society in 12.07.1984 - Ex
                                       1984 or 1985 through his PW24/A
                                       brother-in-law Sh. Baldev Raj (page        no.    80
                                       who      had     brought     the (wrongly
    

    application which was filled by mentioned as 75
    Sh. Baldev Raj. He identified in the testimony)
    his signature on the application of file Ex. PW48/I
    dated 12.07.1984, at sl no. 75 (colly), D-10, file
    of membership register no. 15)
    (PW10/A) and affidavit dated
    09.08.1984. However, he Affidavit dated
    denied having resigned from 09.08.1984 – Ex.

    membership vide application PW24/B (file ex.
    dated 27.08.1984 and to have PW40/E (colly)
    received refund of membership Page no. 154 of
    fee vide receipt dated D-3, Vol III)
    28.09.1984
    Resignation
    application dated
    27.08.1984 – Ex.

    PW24/C (page no.

                                                                        53 of file Ex. 40/C
                                                                        (colly) D-11, File
                                                                        18)
    
                                                                        Receipt       dated
                                                                        28.09.1994 - Ex.
                                                                        PW24/D (page no.
                                                                        54 of file Ex. 40/C
                                                                        (colly) D-11, File
                                                                        18)
    

    10. PW-27 Ms. Pushpa She testified that she had Application dated
    Sagar joined the Society in 1985 09.05.1985
    through her maternal uncle Sh. (overwritten as 04
    Narendra Sagar who was on the document)
    handed over the documents of – Ex. PW27/A
    the Society by accused Dev (page no. 104 of
    Raj. She never received any file Ex. PW40/I
    communication from the (colly) D-10 file
    Society and with efforts of her 15)
    husband, the office of the
    Society somewhere in Defence Affidavit dated
    Colony was visited but accused 15.05.1985 – Ex
    Dev Raj had left the office PW27/B

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    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 21 of 224
    without winding it up. She (page no 129 of
    denied having resigned from file Ex. PW40/E
    membership. She identified her (colly) D-3, Vol-

                                       signature on the application III)
                                       form      dated      09.05.1985,
                                       signature at sl no. 104 of Application        for
                                       membership       register   (Ex. withdrawal from
    

    PW10/A) and affidavit dated membership – Ex.

    15.05.1985. She denied having PW27/C
    signed the application for (page no. 128 of
    withdrawal and to have file Ex. PW40/M
    received any refund against (Colly) D-11, File
    cash receipt dated 28.12.2001 no. 20)

    Receipt – Ex.

    PW27/D
    (page no. 129 of
    file Ex. PW40/M
    (Colly) D-11, File
    no. 20)
    11 PW-29 Sh. Tarun He deposed that in 1982 or Affidavit dated
    Kumar 1983 when he was a student, 22.09.1983-
    Katyal he was made a member of the MarkA/PW29
    Society through his relative (page no. 49 of
    accused Dev Raj. At that time, file Ex.PW40/E
    he was a student and aged (colly) D-3, Vol.

    about 21 or 22 years. He also III.

    stated that he did not recollect
    what formalities were observed
    to become a member. He also
    never attended any meeting of
    the Society. Even though, he
    did not know the official
    position of accused Dev Raj in
    the Society, however he was
    actively involved in the
    formation of the Society. He
    learnt about the name of the
    Society at the CBI office. He
    also stated that his mother had
    received the refund of
    deposited amount as no
    allotment was made and had
    resigned. He could not identify

    CBI vs K.K. Wadhwa & Ors.

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    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 22 of 224
    his signature on membership
    register Ex.PW10/A at serial
    no. 17 due to lapse of time. He
    also could not confirm his
    signature on the affidavit.

    12 PW-30 Sh. Ramesh He deposed that he had Affidavit dated
    Kumar Jain become member of Society 22.09.1983-
    through Sh. Shubhash Chand, Ex.PW30/A (page
    his cousin and at that time had no. 25 of file
    signed some papers. He denied Ex.PW40/E
    having resigned from (colly), D-3., Vol.

    membership. He identified his III.

    signature at Serial no. 41 of
    membership register Resignation letter
    (Ex.PW10/A) at page no. 8 and dated 14.10.2001-
    affidavit dated 22.09.1983. He Ex.PW30/B (page
    denied that withdrawal letter no 19 of file
    dated 14.10.2001 was written Ex.PW40/M
    or signed by him. He also (colly) D-11,
    denied the signature on the File-19.

                            receipt dated 23.11.2001. He
                            had never attended any Receipt                 dated
                            meetings of the Society.          23.11.2001-
                                                              Ex.PW30/C (page
                                                              no 20 of file
                                                              Ex.PW40/M
                                                              (colly)     D-11,
                                                              File-19.
    13     PW-31 Sh. Yashpal He could not identify the Affidavit           dated
                 Jain        signature on affidavit dated 22.09.1983-
    

    22.09.1983. He further stated Ex.PW31/A (page
    that he was only 13 years old no. 22 of file
    then whereas on the affidavit Ex.PW40/E
    his age is mentioned as 29 and (colly), D-3, Vol-
    occupation as businessman. He III.

    also could not confirm whether
    the signature at serial no. 44 of Withdrawal letter
    membership register 02.09.2001-
    Ex.PW10/A at page no. 9 was Ex.PW31/B (page
    his. He denied withdrawal no. 13 of file
    letter dated 02.09.2001 and Ex.PW40/M
    receipt dated 16.10.2001. (colly), D-11,
    File-19.

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
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    FIR No. 11(S)/2006/CBI/SCB-II/ND                                     page no 23 of 224
                                                               Receipt     dated
                                                              16.10.2001-
                                                              Ex.PW31/C (page
                                                              no 14 of file
                                                              Ex.PW40/M
                                                              (colly)     D-11,
                                                              File-19.
    14     PW-38 Smt. Madhu She deposed that she had Affidavit             dated
                            become a member of the 22.09.1983-
    

    Society in 1982-1983 and Ex.PW38/B (page
    deposited Rs. 110/- as no. 48 of file
    membership fee. She admitted Ex.PW40/E
    her signature at serial no. 18 of (colly) D-3, Vol.-
    membership register (page no. III.

    4 of Ex.PW10/A), affidavit
    dated 22.09.1983, resignation Resignation letter
    letter dated 26.05.2003 and dated 26.05.2003-
    cash receipt. Therefore, she Ex.PW38/A (page
    had resigned from the no. 67 of file
    membership in 1995 and had Ex.PW40/M
    attended meetings of the (colly) D-11
    Society till then. File-19.

    Receipt-

                                                              Ex.PW38/C (page
                                                              no. 69 of file
                                                              Ex.PW40/M
                                                              (colly)    D-11
                                                              File-19.
    
                                                              Carbon copy of
                                                              receipt-
                                                              Ex.PW38/D (page
                                                              no. 70 of file
                                                              Ex.PW40/M
                                                              (colly)    D-11
                                                              File-19.
    
    
    
    (ii)     With regard to Fake Members (who never became the members of
    

    the Society), the prosecution has examined the following :

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                 page no 24 of 224
     Sl Witness Name of the Evidence                                 Documents
    no. no.    witness
    1.     PW-4         Sh.   Durgesh He deposed that he never Application dated
                        Yadav         became a member of the 03.11.1994-
                                      Society. He denied the PW4/A (page no.
                                      signature on application 2691        of     file
                                      dated 03.11.1994 (Q-1400 Ex.PW40/J
    

    to Q-1402), photocopy of (colly) (D-10).

    affidavit, that he received
    any communication from Photocopy of
    the Society even though, affidavit
    list D-3 mentions him at sl Ex.PW4/B (page
    no. 91, affidavit dated no. 2689 of file
    10.05.2000 (Q-864 and Ex.PW40/J
    Q-865), that he attended (colly) (D-10).

    GBM dated 22.08.1999
    (Q-1086) and the signature photocopy of list
    at sl no. 21 and at sl no. of UPC postal
    143 (Q-296 and Q-297) of certificate dated
    membership register. He 27.07.1999 – Ex.

                                      further stated that since he PW4/C        (vide
                                      never became a member of which          agenda
                                      the Society, he never notice             dated
                                      resigned from it.            26.07.1999      for
                                                                    AGM            on
                                                                    22.08.1999 was
                                                                    called) (page no.
                                                                    687      of    File
                                                                    Ex.PW40/E
                                                                    (colly))
                                                                    (D-3, Vol-III)
    
                                                                    Affidavit  dated
                                                                    10.05.2000- Ex.
                                                                    PW4/D
                                                                    (page no. 255 of
                                                                    file Ex. PW40/D
                                                                    (colly))   (D-3)
                                                                    (Vol-II)
    
                                                                    Photocopy     of
                                                                    minutes       of
                                                                    meeting    dated
                                                                    22.08.1999 - Ex.
    
    
    CBI vs K.K. Wadhwa & Ors.
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    FIR No. 11(S)/2006/CBI/SCB-II/ND                                       page no 25 of 224
     Sl Witness Name of the Evidence                                  Documents
    no. no.    witness
                                                                     PW4/E
                                                                     (page no. 279 of
                                                                     file Ex. PW40/E
                                                                     (colly) of D-3,
                                                                     Vol-III (original is
                                                                     Ex. PW12/E)
    2.     PW-6         Sh.    Dinesh He deposed that he never Entry no. 49 Ex.
    

    Kumar Gulati became a member of the PW6/A (Page no.

    Society. He denied his 10, of File Ex.

    signature on affidavit dated PW10/A) (D-12)
    22.09.1983, at sl no. 49 of
    membership register Affidavit dated
    already Ex. PW10/A, that 22.09.1983 –

    he received any Ex.PW6/B (page
    communication from th no. 1221 of File
    Society even though, his Ex.PW40/E
    name is mentioned at sl no. (colly) (D-3)
    28 of UPC list dated (Vol-III).

    22.03.2000 (vide which
    agenda notice for GBM Resignation letter
    dated 16.04.2000) was dated 11.02.2002
    sent, that application for – Ex. PW6/C
    withdrawal dated (page no. 3675 of
    11.02.2002 (Q-1956 to file Ex. PW40/M
    Q-1958) was signed by him (colly) (D-11)
    against which on
    21.03.2002 (Q-1959 and Cash receipt dated
    Q-1960) refund of Rs. 21.03.2002 – Ex.

    100/- was received by him PW6/D (page no.

                                      against cash receipt dated 3677         o     file
                                      21.3.2002 (which did not Ex.PW40/M
                                      bear his signature.)          (colly) (D-11).
    
                                                                     Photocopy of list
                                                                     of UPC postal
                                                                     certificate dated
                                                                     22.03.2000      -
                                                                     Mark       PW6/X
                                                                     (page no. 705 of
                                                                     file Ex. PW40/E
                                                                     (colly)     (D-3)
                                                                     (Vol-III).
    
    
    CBI vs K.K. Wadhwa & Ors.
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    FIR No. 11(S)/2006/CBI/SCB-II/ND                                         page no 26 of 224
     Sl Witness Name of the Evidence                                  Documents
    no. no.    witness
    3.     PW-7         Sh. Anil Kumar He deposed that he never Entry at sl no. 45
                        Gulati         became a member of the Ex. PW7/A (page
                                       Society or filed any no.             4511    of
                                       document or attended any membership
                                       meeting or received any register            Ex.
    

    communication from the PW10/A) (D-12).

    Society or RCS office. He
    denied signatures at sl on. Affidavit dated
    45 at page no. 9 of 22.09.1983 – Ex.

    membership register Ex. PW7/B (page no.

    PW10/A, affidavit dated 1213 of file Ex.

                                       22.09.1983,      resignation PW10/E (colly)
                                       letter dated 27.08.1994 D-3, Vol-III
                                       (Q-1976 and Q-1977) and
                                       cash      receipt      dated Resignation letter
    

    27.09.1994 (Q-1978 and date 27.08.1994 –

                                       Q-1979).                     Ex. PW7/C (page
                                                                    no. 3691 of file
                                                                    Ex.       PW40/M
                                                                    (colly) of D11
                                                                    File - 19
    
                                                                     Cash receipt dated
                                                                     27.09.1994 - Ex.
                                                                     PW7/D
                                                                     (page no. 3693 of
                                                                     file Ex. PW40/M
                                                                     (colly) of D11
                                                                     File - 19
    4.     PW-8         Ms. Shama       She deposed that she never List of members
                                        became a member of the as on 31.03.2000
                                        Society or filed any - Mark PW8/X
    

    document. She denied that ( page no. 1287
    she was a member of the File no.

    Society on 31.03.2000 as Ex.PW40/F)
    shown at at sl no. 99 of list (D-3) (Vol IV)
    of members as on
    31.03.2000, application for Application for
    membership dated membership dt.

    12.12.1994 (Q-1431 and 12.12.1994 – Ex.

    Q-1432), affidavit dated PW8/A (page no.

    10.05.2000 (Q-898 and 2743

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    FIR No. 11(S)/2006/CBI/SCB-II/ND                                        page no 27 of 224
     Sl Witness Name of the Evidence                                       Documents
    no. no.    witness
                                            Q-899),     signature    on File            no.
                                            resignation letter dated Ex.PW40/J
    

    25.12.2001 (Q-2720 and (colly)) (D-10)
    Q-2720/1), signature on
    cash receipt dated Affidavit dated
    07.02.2002 (Q-2721 and 10.5.2000 – Ex.

    Q-2721/1), signature at sl PW8/B (page no.

                                            no. 151 at page no. 29 271
                                            (Q-312 and Q-313) of File                   no.
                                            membership register Ex. Ex.PW40/D
                                            PW10/A. She denied that (colly))         (D-3)
                                            she knew accused Dev Raj, (Vol II)
                                            accused K.K. Wadhwa and
                                            accused Sunil Kumar         Resignation letter
                                                                        - Ex. PW8/C
                                                                        ( page no. 4489
                                                                        File            no.
                                                                        Ex.PW40/D
                                                                        (colly)) (D-11)
    
                                                                          Receipt - Ex.
                                                                          PW8/D (page no.
                                                                          4491
                                                                          File            no.
                                                                          Ex.PW40/D
                                                                          (colly)) (D-11)
    
                                                                          Entry at sl no. 151
                                                                          at page no. 29 of
                                                                          membership
                                                                          register        Ex.
                                                                          PW10/A - Ex.
                                                                          PW8/E (page no.
                                                                          4551) (D-12)
    5.     PW-9         Sh.            Faqir He deposed that he never
                        Chand                became a member of the
                                             Society or submitted any
                                             document or affidavit or
                                             resigned from membership
                                             or received any refund
                                             from       the   Society.
                                            Thereafter, as he could not
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                             page no 28 of 224
     Sl Witness Name of the Evidence                                        Documents
    no. no.    witness
                                              read the document due to
                                              his medical condition, his
                                              further examination was
                                              closed.
    6.     PW-14        Sh.            Nahar He deposed that he never Application form
                        Singh                became a member of the dated 11.12.1994
                                             Society or deposited any - Ex. PW14/A
                                             membership fees or any (page no. 2709 of
                                             other amount or any File Ex.PW40/J
    

    document. He denied the (colly) (D-10))
    signatures on application
    for membership for photocopy of
    application dated affidavit dated
    11.12.1994 (Q-1409 to (not clear) – Ex.

    Q-1411), affidavit, sl no. PW14/B (page
    146 (Q-302 and Q-303), no. 2707 o file
    page no. 28 of membership Ex.PW40/J
    register Ex. PW10/A, (colly) (D-10)
    affidavit dated 10.05.2000 (objected to being
    (Q-873 and Q-874), photocopy)
    resignation letter dated
    06.01.2002 (Q-2272 to Photocopy of
    Q-2274) and cash receipt ration slip – Ex.

    dated 13.02.2002 (Q-2275). PW14/C (page
    He also denied that share no. 2705 of file
    certificate dated Ex.PW40/J
    31.03.2001 was issued to (colly)) (D-10)
    him. He denied having (objected to on
    participated in GBM dated mode of proof)
    12.02.1995, 03.12.1995,
    24.11.1996, 19.10.1997, Entry at sl no. 146
    22.09.1998, 22.08.1999, – page no. 28 of
    16.04.2000. He denied membership
    having received any register – Ex.

    communication from the PW10/A – Ex.

    RCS or the Society. He PW14/D (page
    also confirmed that none no. 4549) (D-12)
    came from RCS office for
    physical verification of his Affidavit dated
    membership 10.05.2000 – Ex.

    PW14/E (page no.

    261 of file

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                              page no 29 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       Ex.PW40/O
                                       (colly)   (D-3)
                                       (Vol-II)
    
                                       Receipt      dated
                                       03.04.2001     for
                                       submission of Rs.
                                       1000/- as optional
                                       money - Ex.
                                       PW14/F (Q-2209
                                       to Q-2211) (page
                                       no. 3925 of file
                                       Ex.PW40/M
                                       (colly) (D-11)
    
                                       Original     Share
                                       Certificate - Ex.
                                       PW14/G (Q-2212
                                       to Q-2215) (page
                                       no. 3927 of file
                                       Ex.PW40/M
                                       (colly) (D-11)
    
                                       Resignation letter
                                       dated 06.01.2002
                                       -
                                       Ex.       PW14/H
                                       (page no. 3933 of
                                       file Ex.PW40/M
                                       (colly)) (D-11)
    
                                       Cash receipt dated
                                       13.02.2002 - Ex.
                                       PW14/J (page no.
                                       3935      of    file
                                       Ex.PW40/M
                                       (colly)) (D-11).
    
                                       Minutes            of
                                       meeting           are
                                       already           Ex.
                                       PW12/L,           Ex.
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND           page no 30 of 224
     Sl Witness Name of the Evidence                                        Documents
    no. no.    witness
                                                                           PW12/M,        Ex.
                                                                           PW12/N,        Ex.
                                                                           PW14/K       (page
                                                                           no. 4726 of File
                                                                           Ex.PW11/Z6
                                                                           (D-15),        Ex.
                                                                           PW14/L (page no.
                                                                           4736     of    file
                                                                           Ex.PW11/Z6
                                                                           (D-15),        Ex.
                                                                           PW12/E and Ex.
                                                                           PW12/P,
                                                                           respectively
    7.     PW-20        Sh.            Daulat He deposed that he never Application         dt.
                        Ram                   became a member of any 19.7.1984, - Ex
                                              CGHS. On perusing the PW 20/A (page
    

    application dt. 19.7.1984, no. 2591 of file
    he deposed that particulars Ex.PW40/I
    qua him were correct but it (colly)) (D-10)
    was not signed by him. He
    stated that the application Resignation letter
    was brought by his wife but dated 11.10.2001
    he never dealt with it and – Ex. PW20/B
    his wife (Smt. Meena (page no. 3621 of
    Kumari) was only 8th pass file Ex.PW40/L
    whom he had not seen sign (colly)) (D-11)
    or write in English. He
    also denied having Cash receipt dt
    submitted resignation letter 22.11.2001 – Ex.
    dt. 11.10.2001 (Q-1902 and PW20/C (page
    Q-1903) and denied the no. 3623 of file
    handwriting and signature, Ex.PW40/L
    thereupon. He also denied (colly)) (D-11)
    the signature on cash
    receipt dt. 22.11.2001 Affidavit –

    (Q-1904 and Q-1905). He 09.08.1984 – Ex.

    denied having affirmed PW20/D (page
    affidavit dt. 09.08.1984. no. 967 of file
    Ex.PW40/E
    (colly)) (D-3 Vol-

    III)

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                               page no 31 of 224
     Sl Witness Name of the Evidence                                    Documents
    no. no.    witness
                                                                       Membership
                                                                       register ExPW10/
                                                                       A at sl no. 89 was
                                                                       not shown to him.
    8.     PW-23        Sh.        Deepak He deposed that he never Entry at sl no. 57
                        Bajaj             became a member of the at page no. 11 of
                                          Society. He denied that at membership
                                          sl no. 57 of page no. 11 of register - Ex.
                                          membership register Ex. PW10/A (D-12)
                                          PW10/A, he had signed it
                                          at point A, though the Affidavit          dated
    

    particulars were correct. He 27.09.1983 – Ex.

    denied the signatures on PW23/A (page
    affidavit dated 22.09.1983, no. 1237 of file
    resignation letter dated Ex.PW40/E
    01.09.1994 (Q-1768 to (colly)) (D-3 Vol-

    Q-1770) and receipt dated III)
    27.09.1994 (Q-1771 and
    Q-1773), He denied that he Resignation letter
    knew accused Dev Raj, dated 01.09.1994
    accused K.K. Wadhwa and – Ex. PW23/B
    accused Sunil Kumar (page no. 3495 of
    file Ex.PW40/L
    (colly)) (D-11)

    Receipt dated
    27.9.1994 Ex.

                                                                       PW23/C       (page
                                                                       no. 3497 of file
                                                                       Ex.PW40/L
                                                                       (colly)) (D-11)
    9.     PW-32        Sh.   Naresh He deposed that he never Entry at sl no. 8
                        Kumar        became a member of the of page no. 3 of
                                     Society. He denied that at membership
                                     sl no. 8 of page no. 3 of register        Ex.
                                     membership register Ex. PW10/A - Ex.
                                     PW10/A, he had signed it PW32/A         (page
                                     at point A, though the no. 4498) (D-12)
                                     particulars were correct. He
                                     denied the signature on Affidavit       dated
    

    affidavit dated 22.09.1983, 22.09.1983-

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                          page no 32 of 224
     Sl Witness Name of the Evidence                                       Documents
    no. no.    witness
    

    resignation letter dated Ex.PW32/B (page
    12.07.1994 (Q-2139 to no. 1139 of file
    Q-2142) and receipt dated Ex.PW40/E
    21.08.1994 (Q-2143 and (colly)) (D-3 Vol-

                                              Q-2144).                  III)
    
                                                                          Resignation letter
                                                                          dated 12.07.1994
                                                                          - Ex. PW32/C
                                                                          (page no. 3853 of
                                                                          file Ex.PW40/M
                                                                          (D-11 Vol-I)
    
                                                                          Receipt      dated
                                                                          21.08.1994      Ex.
                                                                          PW32/D       (page
                                                                          no. 3855 of file
                                                                          Ex.PW40/M
                                                                          (colly)) (D-11)
    10. PW-33           Sh.            Vinod He deposed that he never Entry at sl no. 141
                        Kumar                became a member of the of page no. 28 of
                                             Society. He denied that at membership
                                             sl no. 141 (Q-292 and register              Ex.
                                             Q-293) of page no. 28 of PW10/A           (page
    

    membership register Ex. no. 4549) (D-12)
    PW10/A, he had signed it
    at point A, though the Application dated
    particulars were correct. He 02.11.1994 – Ex.

    denied the signature on PW33/B (page
    application form dated no. 2679 of file
    02.11.1994 (Q-1394, to Ex.PW40/J
    Q1396), affidavit dated (colly)) (D-10)
    10.05.2000 (Q-858 and
    Q859), resignation letter Affidavit dated
    dated 20.12.2001 (Q-2318 10.05.2000 – Ex.

    to Q-2320) and receipt PW33/A (page
    dated 02.02.2002 (Q-2321). no. 251 of file
    Ex.PW40/D
    (colly)) (D-3 Vol-

    II)

    Resignation letter

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                             page no 33 of 224
     Sl Witness Name of the Evidence                                Documents
    no. no.    witness
                                                                   dated 20.12.2001
                                                                   - Ex. PW33/C
                                                                   (page no. 3971
                                                                   of              file
                                                                   Ex.PW40/N
                                                                   (colly)) (D-11)
    
                                                                   Receipt      dated
                                                                   02.02.2002 - Ex.
                                                                   PW33/D       (page
                                                                   no. 3973 of file
                                                                   Ex.PW40/M
                                                                   (colly)) (D-11)
    11. PW-34           Sh. Surender He deposed that he never Entry at sl no. 48
                        Kumar        became a member of the of page no. 9 of
                                     Society. He denied that at membership
                                     sl no. 48 of page no. 9 of register         Ex.
                                     membership register Ex. PW10/A           (page
    

    PW10/A, he had signed it no. 4511) (D-12)
    at point A, though the
    particulars (except age) Resignation letter
    were correct. He denied the dated 01.09.1994
    signature on resignation – Ex. PW34/A
    letter dated 01.09.1994 (page no. 3679 of
    (Q-1961 to Q-1963) and file Ex.PW40/M
    receipt dated 28.09.1994. (colly)) (D-11)
    (Q-1964 and Q-1965).

                                                                 Receipt      dated
                                                                 28.09.1994 - Ex.
                                                                 PW34/B       (page
                                                                 no. 3681 of file
                                                                 Ex.PW40/M
                                                                 (colly)) (D-11)
    12. PW-35           Ms. Sunita     She deposed that she never Entry at sl no. 153
                                       became a member of the of page no. 30 of
                                       Society but was made to membership
                                       sign certain documents by register         Ex.
                                       her father-in-law.     She PW10/A        (page
                                       admitted that she had no. 4553) (D-12).
                                       signed at point X at sl no.
    

    153 (Q-316 and Q-317) of Application form

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                       page no 34 of 224
     Sl Witness Name of the Evidence                                       Documents
    no. no.    witness
    

    page no. 30 of membership dated 13.12.1994
    register Ex. PW10/A Ex. PW35/A
    though the particulars were (page no. 2755 of
    correct. She admitted her file Ex.PW40/J
    signatures on the (colly)) (D-10)
    application form dated
    13.12.1994 (Q-1436 to Affidavit dated
    Q-1438), affidavit dated 10.05.2000 Ex.

    10.05.2000 (Q-905 and PW35/B (page
    Q-906), resignation letter no. 275 of file
    dated 03.06.2002 (Q-2702) Ex.PW40/D
    at point A and on receipt (colly)) (D-3 Vol-

    dated 18.07.2002 (Q-2703) II)
    at point A.
    Resignation dated
    03.06.2002- Ex.

                                                                          PW35/C       (page
                                                                          no. 4471 of file
                                                                          Ex.PW40/O
                                                                          (colly)) (D-11)
    
                                                                          receipt         Ex.
                                                                          PW35/D       (page
                                                                          no. 4473 of file
                                                                          Ex.PW40/O
                                                                          (colly)) (D-11)
    13. PW-37           Sh.            Rajesh He deposed that he never Entry at sl no. 147
                        Yadav                 became a member of the of page no. 29 of
                                              Society. He denied that at membership
                                              sl no. 147 of page no. 29 of register    Ex.
                                              membership register Ex. PW10/A         (page
                                              PW10/A and Q-304 was no. 4551) (D-12)
                                              not in his handwriting, he
                                              denied he had signed Application dated
    

    application for membership 12.12.1994 – Ex.

    dated 12.12.1994 at PW37/A (page
    (Q-1412 to Q-1414), also no. 2715 of file
    on resignation letter dated Ex.PW40/J
    24.12.2001 (Q-2216 and (colly)) (D-10)
    Q-2217) and receipt dated
    04.02.2002 (Q-2271), he Resignation dated
    denied his signatures at 24.12.2001- Ex.

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                              page no 35 of 224
     Sl Witness Name of the Evidence                                       Documents
    no. no.    witness
                                              points Q-2217 or they PW37/B
    

    having been filled in his (page no. 3929 of
    handwriting file Ex.PW40/N
    (colly)) (D-11)

    Receipt dated
    04.02.2002 Ex.

    PW37/C (page
    no. 3931 of file
    Ex.PW40/N
    (colly)) (D-11)

    (iii) The following Members had joined the Society immediately
    before moving of application for withdrawal of liquidation proceedings
    but have been shown to have become members in 1994 or around that
    time:

    Sl Witness Name of the Evidence Documents
    no. no. witness

    1. PW-12 Smt. Shanti She deposed that she Application dated
    Devi became member of CGHS 02.11.1994 –

                                              about 17-18 years back. Ex.           PW12/A
                                              She        tendered     her (Q-1391         to
    

    application for membership Q-1393) (page no.

    and affidavit dated 2673 of File Ex.

    10.05.2000 in evidence. PW40/J (Colly)
    She deposed that she had (D-10)
    paid Rs. 2,00,000/- by way
    of cheque for which she Affidavit dated
    was shown the receipt 10.05.2000 – Ex.

    dated 19.12.2001 but could PW12/B (Q-856)
    not confirm it if it was (page no. 249 of
    given to her by the Society. File Ex. PW40/D
    She identified her (colly) (D-3, Vol-

    membership at sl no. 140 II)
    of the membership register
    Ex. PW10/A. She also

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                             page no 36 of 224
     Sl Witness Name of the Evidence                                 Documents
    no. no.    witness
    

    could not confirm whether Her membership
    the receipt dated at sl no. 140 Ex.

    02.04.2001 was issued to PW12/C at page
    her against her membership no. 4547 (Q-290
    and whether share and Q-291) of the
    certificate was also issued membership
    to her. She deposed that she register of Ex.

                                       had resigned from the PW10/A.
                                       membership and in support
                                       thereof,      relied     upon Receipt      dated
                                       resignation letter dated 19.12.2001           for
                                       20.02.2003 Ex. PW12/G Rs.             2,00,000/-
                                       and        receipt      dated (Q-2322        and
                                       19.12.2001,        02.04.2001 Q-2323)        Ex.
                                       and      28.03.2003.      She PW12/D       (page
                                       deposed that she did not no. 3975 of file
                                       attend       GBM        dated Ex.      PW40/M
    

    22.08.1999 and 27.09.1998 (colly) (D-11)
    and they were not signed
    by her. She also denied to
    have attended the GBM Receipt dated
    dated 07.09.1998, 02.04.2001 for
    12.02.1995, 03.12.1995, Rs. 1000/-

                                       24.11.1996,       16.04.2000, (Q-2324        and
                                       and 19.11.2000.                Q-2325)       Ex.
                                       However, it is also PW12/E (page no.
                                       emerging        from       her 3977 of file Ex.
    

    examination in chief that PW40/M (colly)
    she became member of the (D-11)
    executive committee of the
    Society but could not recall Share certificate –

    whether it was through the Ex. PW12/F
    election. She stated that no (Q-2326 to
    physical proof of the Q-2329) (page no.

    membership was carried 3979 of file Ex.

    out by the RCS. She further PW40/M (colly)
    deposed that she did not (D-11)
    know if her name was in
    the consolidated list of Resignation dated
    members sen to the DDA. 20.02.2003 – Ex.

    PW12/G (Q-2330
    and 2331) (page

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                        page no 37 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       no. 3981 of file
                                       Ex.       PW40/M
                                       (colly) (D-11)
    
                                       Receipt      dated
                                       28.03.2003      of
                                       Rs.20,000/- - Ex.
                                       PW12/H (Q-2332
                                       and Q2333) (page
                                       no. 3983 of file
                                       Ex.       PW40/M
                                       (colly) (D-11)
    
                                       Minutes        of
                                       meeting     dated
                                       22.08.1999 - (Ex.
                                       PW12/J though it
                                       has          been
                                       mentioned as Ex.
                                       PW12/E on the
                                       said     minutes)
                                       (Q-115) (D-15)
    
                                       Minutes        of
                                       meeting     dated
                                       27.09.1998 - (Ex.
                                       PW12/K) (Q-96)
                                       (page no. 4737)
                                       (D-15)
    
                                       Minutes        of
                                       meeting     dated
                                       12.02.1995 - (Ex.
                                       PW12/L) (page
                                       no. 4695) (Q-3)
                                       (D-15)
    
                                       Minutes        of
                                       meeting     dated
                                       03.12.1995 - (Ex.
                                       PW12/M) (page
                                       no. 4705) (Q-25)
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 38 of 224
     Sl Witness Name of the Evidence                               Documents
    no. no.    witness
                                                                  (D-15)
    
                                                                  Minutes        of
                                                                  meeting     dated
                                                                  24.11.1996 - (Ex.
                                                                  PW12/N) (page
                                                                  no. 4716) (Q-56)
                                                                  (D-15)
    
                                                                  Minutes        of
                                                                  meeting     dated
                                                                  16.04.2000 - (Ex.
                                                                  PW12/P)     (page
                                                                  no. 4757) (Q-144)
                                                                  (D-15)
    
                                                                  Minutes         of
                                                                  meeting     dated
                                                                  19.11.2000 - (Ex.
                                                                  PW12/Q)(page
                                                                  no. 1631) (D-7)
    2.     PW-15        Sh.   Vijender He deposed that he became Application dated
                        Singh          a member of the Society in 11.12.1994 - Ex.
    

    1999 through accused Dev PW15/A (Q-1406
    Raj (since deceased) and at to Q-1408) (page
    that time, he had deposited no. 2703 of file
    membership fees along Ex.

    with some documents with PW40/J(colly)
    the application form. He (D-10)
    deposed that he met
    accused Dev Raj (since
    deceased) at the office of Affidavit dated
    accused Sunil Kumar but 10.05.2000 – Ex.

    failed to identify accused PW15/B (Q-870
    Sunil Kumar in the Court. and Q-871) (page
    He denied having filed no.259 of file Ex.

    application for membership PW40/D(colly)
    dated 11.12.1994. He also (D-3, Vol-II)
    deposed that the signature
    against name as per sl no. Receipt dated
    145 of membership register 02.04.2001 –

                                       (Q-300 and Q-301) Ex. Ex.            PW15/C
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                       page no 39 of 224
     Sl Witness Name of the Evidence                                 Documents
    no. no.    witness
                                       PW10/A were not his, (Q-2276                 and
    

    affidavit dated 10.05.2000 Q-2277) (page no.
    was also not affirmed by 3937 of file Ex.

    him and he did not receive PW40/N(colly)
    receipt of Rs.100/- as no (D-11, Vol-II)
    such amount was paid by
    him to the Society. He also Share Certificate
    denied that share certificate dated 31.03.2001
    was received by him. He –

                                       could not recall whether he Ex.        PW15/D
                                       had resigned from the (Q-2279                 to
    

    membership of the Society. Q-2281) (page no.

    He denied his signature at 3939 of file Ex.

    sl no. 35, 25 and 47 of PW40/M(colly)
    minutes of meetings dated (D-11)
    03.12.95, 22.08.99 and
    16.04.2000. He stated that Resignation letter
    none from the RCS office dated 24.12.2001
    conducted any physical Ex. PW15/E
    verification of the (Q-2282 and
    membership. He claimed Q-2283) (page no.

    ignorance whether his 3941 of file Ex.

    name was featured in the PW40/M(colly)
    list of members sent to (D-11)
    DDA for allotment.

                                                                     Receipt      dated
                                                                     04.02.2002 -
                                                                     Ex.      PW15/F
                                                                     (Q-2284) (page
                                                                     no. 3943 of file
                                                                     Ex.
                                                                     PW40/M(colly)
                                                                     (D-11)
    3.     PW-16        Smt.           She deposed that she Application dated
                        Meenakshi      became a member of the 25.06.1994-
                        Chaddha        Society in 1995 through Ex.PW16/A (page
                                       her father Sh. Dev Raj 7           of       file
    

    (accused). She identified Ex.PW40/I (colly)
    her signature on application D-10 File-15).

                                       form,     affidavit    dated
                                       10.05.2000, serial no. 134 Affidavit     dated
                                       of membership register 10.05.2000-
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                       page no 40 of 224
     Sl Witness Name of the Evidence                                        Documents
    no. no.    witness
    

    (Ex.PW10/A), resignation Ex.PW16/B (page
    letter dated 01.06.2003 and 237 of file
    receipt. She stated that her Ex.PW40/D
    Smt Shanti Devi was her (colly) D-3, Vol-

    grandmother. She attended II.

    4-5 meetings of the
    Society. However, she Resignation letter
    pleaded ignorance as to dated 01.06.2003-
    who were the President and Ex.PW16/E (page
    the Secretary of the no. 4017 of file
    Society. She confirmed that Ex.PW40/M
    no one from the RCS office (colly) D-11,
    came for the physical File-20).

    verification of her
    membership. Also, she Receipt-Ex.

    pleaded ignorance whether PW16/F (page no.

                                              her name was mentioned in 4019         of   file
                                              the Perusal of Ex.PW16/A Ex.PW40/M
                                              shows that she has (colly)                D-11,
                                              mentioned her father as late File-20).
                                              Sh. Kundan Lal Fialok and
                                              mother as Smt. Shanti Devi
                                              Fialok whom before the
                                              Court she claimed was her
                                              grandmother).
    4.     PW-21        Sh.            Rajesh He deposed that he became Entry at serial no.
                        Jaggi                 a member of the Society in 130 (Ex.PW21/A)
                                              1994 at instance of accused (Q-270).        in
                                              Dev Raj as his son, Sh. membership
                                              Rajesh Kumar was a register
                                              supplier     of     building -Ex.PW10/A
                                              material which used to be (D-12)
                                              purchased by the witness.
    

    However, he stated that he Application dated
    had resigned in 2000. 23.06.1994
    Between 1994 to 2000, he -Ex.PW21/B
    had attended 1-2 meetings (Q-1380 and
    of the Society. He Q-1381) (page no.

    identified his signature at 2501 of file Ex.

                                              Serial     no.    130      of PW40/I (Colly)
                                              membership          register- (D-10)
                                              Ex.PW10/A,       application
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                              page no 41 of 224
     Sl Witness Name of the Evidence                                Documents
    no. no.    witness
    

    form dated 23.06.1994, Resignation letter
    resignation letter dated dated 15.12.2001-

                                        15.12.2001 and receipt Ex.PW21/C
                                        dated         29.01.2002, (Q-2372) (page
                                        proceeding           dated no. 4033 of file
                                        12.02.1995        (already Ex.     PW40/N
                                        Ex.PW12/L at serial no. (Colly) (D-11)
                                        18),           03.12.1995
                                        (Ex.PW12/M at serial no. Receipt      dated
                                        15),           24.11.1996 29.01.2002-
                                        (Ex.PW12/N at serial no. Ex.PW21/D
                                        6),            19.10.1997 (Q-2373) (page
    

    (Ex.PW14/K at serial no. no. 4035 of file

    15), 27.09.1998 Ex. PW40/M
    (Ex.PW14/L at serial no. (Colly) (D-11)

    18), 22.08.1999
    (Ex.PW12/E at serial no.

    17).

    5. PW-26 Sh. Suresh He deposed that he became Application dated
    Kumar a member in the Society in 14.12.1994 – Ex.

    2000 through one of his PW26/A (Q-1439
    neighbor Sh. Anil Kumar to Q-1441) (page
    who gave the proposal to no. 2761 of file
    him. Thereafter, along with Ex.

    Sh. Anil Kumar went to an PW40/J(colly)
    office at Patel Nagar where (D-10)
    he did the requisite
    formalities of acquiring Affidavit dated
    membership. There, 10.05.2000 – Ex.

    accused Dev Raj was also PW26/B (Q-908
    present. The witness had and Q-910) (page
    paid Rs. 110 to become a no. 277 of file Ex.

    member of it. He tendered PW40/D (colly)
    his application dated (D-3, Vol-II)
    14.12.1994 wherein he
    identified his signature at Resignation dated
    Q-1441 but could not 12.04.2003 –

                                     confirm whether Q-1439 Ex.             PW26/C
                                     and Q-1440 were in his (Q-2692) (Page
                                     handwriting.      He    also no. 4461 of file
                                     confirmed his signature Ex            PW40/O
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                      page no 42 of 224
     Sl Witness Name of the Evidence                              Documents
    no. no.    witness
    

    against Serial no. 154 in (colly) (D-11)
    the membership register
    Ex.PW10/A. Affidavit receipt dated
    dated 10.05.2000 was also 28.03.2003 –

    tendered in evidence by Ex. PW26/D
    him. Subsequently, he (Q-2693) (Page
    claimed to have resigned no. 4463 of file
    from membership vide Ex PW40/O
    resignation letter dated (colly) (D-11)
    12.04.2003 signed by him
    at Q-2692 but he stated that
    neither the date nor the
    membership number were
    in his handwriting. He
    tendered the refund receipt
    dated 28.03.2003 in
    evidence but questioned the
    amount as he stated that he
    had only received Rs. 110/-

    by cash and no amount of
    Rs. 3600/- was refunded by
    him.

    (iv) Members who were added post revival of the Society were
    examined as under :

    Sl Witness Name of the Evidence Documents
    no. no. witness

    1. PW-25 Sh. Kewal He deposed that he became Application dated
    Krishan a member in the Society in 01.07.2000-

    2003 through one Sh. Ex.PW25/A (page
    Bijender Yadav. All no. 2789 of file
    documents in regard to the Ex.PW40/J
    membership were brought (colly)) also
    to him by Sh. Bijender D-10.

                                      Yadav to whom the witness
                                      had    also    paid    the Affidavit   dated
                                      membership fee of Rs. 100- 24.07.2000
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                    page no 43 of 224
     Sl Witness Name of the Evidence                                Documents
    no. no.    witness
                                       110/-. He tendered his Ex.PW25/B (page
                                       application form dated no. 285 of File
                                       01.07.2000 (Q-1458 to Ex.PW40/D
    

    Q-1460), entry at serial no. (colly)) (D-3 Vol-
    158 of membership register II)
    (he identified his signature
    at Point A) (Q-327) and Resignation letter
    affidavit dated 24.07.2000 dated 15.02.2003
    (Q-922 and Q-923). He Ex.PW25/C (page
    explained that the year of no. 4439 of File
    joining could have been Ex.PW40/O
    2000. Thereafter, as in (colly) (D-11)).

                                       2004, when he was
                                       informed by Sh. Bijender Receipt          dated
                                       Yadav that Rs. 36 lakhs 28.03.2003
    

    were to be paid for a flat at Ex.PW25/D (page
    Dwarka, the witness no. 4439 of File
    resigned as he wanted a flat Ex.PW40/O
    at Rohini. He then also (colly) (D-11)).

    tendered his resignation
    letter dated 15.02.2003
    (Q-2668) and cash voucher
    dated 28.03.2003 vide
    which he had received the
    refund of his membership
    fee.

    2. PW-28 Sh. Sanjay He stated that he became a Application dated
    Nandwani. member of the Society in 01.07.2000
    2000 through his friend Sh. Ex.PW28/A
    Kewal Sharma at the Real (page no. 2801 of
    Estate office of the latter. file Ex.PW40/J
    The proposal was given to (colly) (D-10)).

    him by Sh. Kewal Sharma.

    He had deposited Rs. 2.5 Affidavit dated
    lakhs within six months but 24.07.2000
    could not pay the demand Ex.PW28/B (page
    of Rs. 5-6 lakhs due to no. 289 of file
    financial constraints. He Ex.PW40/D
    stated that he had never (colly) (D-3)).

    attended any meeting of the
    Society and could not Resignation letter
    recollect whether any dated 09.06.2002

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                       page no 44 of 224
     Sl Witness Name of the Evidence                                       Documents
    no. no.    witness
                                              communication           was Ex.PW28/C (page
                                              received by him from the no. 4425 of file
                                              Society. He has tendered Ex.PW40/O
    

    his application form dated (colly) (D-11))
    01.07.2000 (Q-1462),
    identified entry at Serial Refund receipt
    no. 160 in register Ex. dated 22.07.2002
    PW10/A (he has identified Ex.PW28/D (page
    his signature at Point A no. 4427 of file
    (Q-327)), affidavit dated Ex.PW40/O
    24.07.2000 (Q-928 to (colly) (D-11))
    Q-930) in evidence. He
    also tendered his
    resignation letter dated
    09.06.2002 (Q-2654) and
    refund receipt dated
    22.07.2002 (Q-2655) for a
    sum of Rs. 2,58, 600/- in
    evidence.

    3. PW-36 Sh. Vimal He deposed that he became Affidavit dated
    Johar a member of the Society 24.07.2000
    through his friend Sh. Ex.PW36/A (page
    Sanjay Nandwani (PW28) no. 291 of file
    who is a friend of accused Ex.PW40/D
    K.K. Wadhwa. He has (colly) (D-3)).

    identified entry at Serial
    no. 161 in register Ex. Resignation letter
    PW10/A and tendered dated 15.12.2001
    affidavit dated 24.07.2000 Ex.PW36/B (page
    (Q-931 to Q-933) in no. 4415 of file
    evidence. He also tendered Ex.PW40/O
    his resignation letter dated (colly) (D-11))
    15.12.2001 (Q-2644) and
    refund receipt dated Refund receipt
    29.01.2002 (Q-2645) for a dated 29.01.2002
    sum of Rs. 100/- evidence. Ex.PW36/C (page
    no. 4417 of file
    Ex.PW40/O
    (colly) (D-11))

    (v) Sanctioning authority

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                              page no 45 of 224
     Sl        PW                Name of witnesses              Documents
    no        No.
    1.     PW-17        Sh. S.G. Mulchandaney        He      deposed      that     he
                                                     authenticated the Sanction order
                                                     dated 16.08.2010, Ex. PW17/A
                                                     qua accused R.K. Srivastava
    2.     PW-18        Sh. Jitendra Kumar Singh     He      deposed      that    he
                                                     authenticated the authenticated
                                                     Sanction order dated 11.08.2009
                                                     Ex.PW18/A       qua     accused
                                                     Krishan Kumar
    3.     PW-47        Sh. P.P. Agarwal               Letter       bearing     no.
    

    (worked with Late Sh. V.K.S. F.7(A)/05/2008//DOV/7521
    Chauhan Authenticated dated 12.07.2010
    Sanction order dated Sanction order dated
    12.07.2010) 12.07.2010, Ex. PW47/B qua
    accused P.N. Manchanda

    (vi) Miscellaneous Witnesses as under:

    Sl Witness Name of the Evidence Documents
    no. no. witness

    1. PW-1 Sh. Rajesh He deposed that he came in Certified copy of
    Aggarwal contact with accused K.K. Account opening
    Wadhwa through an form – Ex.

    acquaintance when the PW1/A (page no.

    former wanted to sell his 6263) (D-30)
    property 272, Deepali,
    Pitampura, Delhi. At the Proceedings of
    same time, the witness also meeting dated
    expressed his desire to rent 10.10.1994 –

    out a cabin at his office at Mark AB (page
    201, Namdhari Chamber, no. 4688) (D-14)
    Deshbandhu Gupta Road,
    Karol Bagh. Thereafter, in
    2000-01, a person came to
    him with reference of
    accused K.K. Wadhwa to
    avail the office space on
    rent. At that time, the said
    person had disclosed that

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                       page no 46 of 224
     Sl Witness Name of the Evidence                                    Documents
    no. no.    witness
                                       the purpose of lease was to
                                       run the office of Lokpriya
                                       Vihar, CGHS. The witness
                                       had rented out the office
                                       space for running the
                                       aforementioned CGHS but
                                       he could not recall the
                                       name      of    the     other
                                       functionaries of the CGHS.
                                       He also stated that he had a
                                       bank account at Bank of
                                       Punjab, Gurudwara Road
                                       where the witness also
                                       introduced the account of
                                       the Society. He stated that
                                       accused Anil Kumar had
                                       taken the office space on
                                       rent. He agreed that
                                       accused Devender Pal
                                       Singh,     accused     Sunil
                                       Kumar and accused Ravi
                                       Saluja were the President,
                                       Secretary and the Treasurer
                                       of the Society, respectively.
                                       However, thereafter, stated
                                       that his knowledge on the
                                       same was premised upon
                                       the documents shown to
                                       him by the IO. He
                                       confirmed that that Sh.
                                       Rohit Aggarwal (PW-11) is
                                       his brother-in-law who
                                       became a member of the
                                       Society in 2000-2001 on
                                       suggestion by the witness.
                                       However,      the    witness
                                       turned hostile on the
                                       identity of the signature of
                                       accused Devender Pal
                                       Singh,     accused     Sunil
                                       Kumar,      accused      Anil
                                       Kumar and accused Ravi
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                         page no 47 of 224
     Sl Witness Name of the Evidence                                   Documents
    no. no.    witness
                                        Saluja on the account
                                        opening form. He also did
                                        not support the case of the
                                        prosecution that Q-24 also
                                        Mark AB (minutes of MC
                                        meeting dated 10.10.1994)
                                        at page no. 92 of the
                                        register (D-14) was in the
                                        handwriting of accused
                                        K.K. Wadhwa
    2.     PW-11        Sh.        Rohit He deposed that accused Entry at Serial
                        Aggarwal         K.K. Wadhwa was a real no. 165 - Ex.
    

    (brother-in-law estate dealer and friend of PW11/A (on page
    of PW-1) Sh. Rajesh Aggarwal no. 4557 32 of
    (PW1). He stated that the membership
    office of accused K.K. register
    Wadhwa was in Rohini. He (Ex.PW10/A)
    confirmed that he became ( (D-12)
    member of the CGHS in
    the year 2001 through Minutes of
    PW1. He had deposited Rs. meeting dated
    100/- along with 14.04.03 – Ex.

    application form to acquire PW11/B (page
    the membership. It has also no. 4885 of file
    been stated by him that Ex. PW41/H
    when he became a member (colly) (D-17)
    of the Society of accused
    K.K. Wadhwa, accused Minutes of
    Ravil Saluja and accused meeting dated
    Anil Kumar were looking 04.05.03 – Ex.

    after the affairs of the PW11/C (page
    Society. He identified his no. 4888 of file
    membership at sl no. 165 Ex. PW41/H
    of the membership register (colly) (D-17)
    Ex. PW10/A. He deposed
    that he became the Minutes of
    President in 2002 and on meeting dated
    the date of deposition i.e. 19.06.03 – Ex.

                                         on 29.09.2018 and he PW11/D            (page
                                         continued to be the no. 4891 of file
                                         President of the Society. Ex.        PW41/H
    

    However, he deposed that (colly) (D-17)

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                        page no 48 of 224
     Sl Witness Name of the Evidence                                Documents
    no. no.    witness
                                       accused Devender Pal
                                       Singh and accused Sunil
                                       Kumar were not known to Minutes             of
    

    him. It has also been stated meeting dated
    by him that when he 13.07.03 – Ex.

                                       became a member of the PW11/E            (page
                                       Society accused K.K. no. 4893 of file
                                       Wadhwa, accused Ravi Ex.               PW41/H
                                       Saluja and accused Anil (colly) (D-17)
                                       Kumar were looking after
                                       the affairs of the Society. Minutes         of
                                       However, he deposed that meeting dated
                                       accused Devender Pal 03.08.03 - Ex.
                                       Singh and accused Sunil PW11/F           (page
                                       Kumar were not known to no. 4895 of file
                                       him. He tendered minutes Ex.           PW41/H
    

    of meeting dated 14.4.03, (colly) (D-17)
    4.5.03, 19.6.03, 13.7.03
    and 3.8.03 upon which he Minutes of
    not only identified his meeting dated
    signature but also of Sh. 15.09.03 – Ex.

                                       Manoj Arora, the Treasurer PW11/G        (page
                                       of the Society and that no. 4897 of file
                                       accused Sunil Kumar was Ex.            PW41/H
                                       the Secretary of the (colly) (D-17)
                                       Society. Thereafter, he also
                                       tendered      minutes     of Minutes        of
                                       meeting dated 15.09.03, meeting          dated
                                       11.10.03,          19.11.03, 11.10.03 - Ex.
                                       23.12.03,           31.01.04 PW11/H      (page
                                       08.03.04,          03.06.04, no. 4899 of file
                                       28.06.04,          25.07.04, Ex.       PW41/H
                                       07.09.04,          17.10.04, (colly) (D-17)
                                       22.12.04,          24.02.05,
                                       26.03.05,          23.04.05, Minutes        of
                                       22.07.05,          20.08.05, meeting     dated
                                       22.10.05,          15.12.05, 19.11.03 - Ex.
                                       10.02.06 and 28.02.06        PW11/J (page no.
                                                                    4901 of file Ex.
                                       He deposed that he had PW41/H (colly)
                                       never attended meeting (D-17)
                                       dated 28.03.2001
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                      page no 49 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       Minutes        of
                                       Meeting     dated
                                       23.12.03 - Ex.
                                       PW11/K      (page
                                       no. 4903 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       31.01.04 - Ex.
                                       PW11/L      (page
                                       no. 4905 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       08.03.04 - Ex.
                                       PW11/M (page
                                       no. 4907 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       03.06.04 - Ex.
                                       PW11/N      (page
                                       no. 4909 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       28.06.04 - Ex.
                                       PW11/P      (page
                                       no. 4911 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes         of
                                       meeting      dated
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 50 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       25.07.04 - Ex.
                                       PW11/Q      (page
                                       no. 4913 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       17.10.2004 - Ex.
                                       PW11/R      (page
                                       no. 4915 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       22.12.2004 - Ex.
                                       PW11/S      (page
                                       no. 4917 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       24.02.04 - Ex.
                                       PW11/T      (page
                                       no. 4919 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       26.03.05 - Ex.
                                       PW11/U      (page
                                       no. 4921 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes      of
                                       meeting   dated
                                       23.04.05 - Ex.
                                       PW11/V
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 51 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       (page no. 4924 of
                                       file Ex. PW41/H
                                       (colly) (D-17)
    
                                       Minutes         of
                                       meeting     dated
                                       22.07.05-      Ex.
                                       PW11/W (page
                                       no. 4925 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       20.08.05 - Ex.
                                       PW11/X      (page
                                       no. 4926 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       22.10.05 - Ex.
                                       PW11/Y      (page
                                       no. 4928 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       15.12.05 - Ex.
                                       PW11/Z      (page
                                       no. 4930 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes       of
                                       meeting    dated
                                       10.02.06     Ex.
                                       PW11/Z1 (page
                                       no. 4933 of file
                                       Ex.      PW41/H
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 52 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       (colly) (D-17)
    
                                       Minutes        of
                                       meeting     dated
                                       28.02.06 - Ex
                                       PW11/Z2 (page
                                       no. 4936 of file
                                       Ex.       PW41/H
                                       (colly) (D-17)
    
                                       Minutes       of
                                       meeting    dated
                                       28.03.01 - Ex.
                                       PW11/Z3 (page
                                       no. 4792 of file
                                       Ex.     PW41/G
                                       (colly)   (Mark
                                       PW45/2) (D-16)
    
                                       Affidavit dated
                                       04.07.2001
                                       (Q-404) - Ex.
                                       PW11/Z3A        -
                                       (page no. 547 of
                                       file Ex. PW40/D
                                       (colly) (D-3, Vol-
                                       II
    
                                       Application form
                                       dated 14.03.2001
                                       (Q-1579        and
                                       Q-1580) - Ex.
                                       PW11/Z3B (page
                                       no. 3269 of file
                                       Ex.PW40/K
                                       (colly) (D-10)
    
                                       Certified copy of
                                       specimen
                                       signatures card of
                                       Bank of Punjab
                                       Limited - Ex.
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 53 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       PW11/Z4 (page
                                       no. 6241) (D-30)
    
                                       Ex. PW11/Z5 -
                                       (page 7153) 161
                                       statements.
    
                                       Proceedings
                                       register - Ex.
                                       PW11/Z6      -
                                       (D-15)
    
                                       Check list for
                                       submission       of
                                       audit report - Ex.
                                       PW11/Z7 -
                                       (page no. 1257 of
                                       file Ex. PW40/F)
                                       (D-3, Vol-IV)
                                                to
                                       certificate with
                                       regard to cash in
                                       hand      as     on
                                       31.3.91 of Lok
                                       Priya         Vihar
                                       CGHS         - Ex.
                                       PW11/Z57 -
                                       (page no. 1369 of
                                       file Ex. PW40/F)
                                       (D-3, Vol-IV)
    
    
                                       Photocopy       of
                                       Noting       dated
                                       09.10.01 - Ex.
                                       PW11Z-58 (page
                                       no. 1381 of file
                                       Ex.      PW40/M
                                       (colly) (D-6)
    
                                       Letter     dated
                                       08.08.05 sent by
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND           page no 54 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       Lok Priya Vihar
                                       CGHS to The
                                       Deputy Director,
                                       DDA       -   Ex.
                                       PW11/Z-58 (page
                                       no. 1469 of file
                                       Ex.      PW40/M
                                       (colly) (D-6)
    
                                       Copy of noting
                                       with           Ref:
                                       Allotment       of
                                       Land to wait
                                       listed         Co-
                                       operative
                                       Societies dated
                                       15.10.01 - Ex.
                                       PW11/Z-59 (page
                                       no. 1383 of file
                                       Ex.      PW40/M
                                       (colly) (D-6))
    
                                       Copy of notice
                                       dated 17.10.01 -
                                       Ex. PW11/Z60
                                       (page no. 1385 of
                                       file Ex. PW40/M
                                       (colly) (D-6))
    
                                       Noting       dated
                                       15.01.02 - Ex.
                                       PW11/Z-61 (page
                                       no. 1389 of file
                                       Ex.      PW40/M
                                       (colly) (D-6))
    
                                       Noting     dated
                                       18.03.02     and
                                       27.01.03 - Ex.
                                       PW11/Z-62 (page
                                       no. 1391 of file
                                       Ex.      PW40/M
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND           page no 55 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       (colly) (D-6))
    
                                       Copy of Noting
                                       dated 04.02.03 -
                                       Ex. PW11/Z-63
                                       (page no. 1393 of
                                       file Ex. PW40/M
                                       (colly) (D-6))
    
                                       Noting       dated
                                       17.04.03 - Ex.
                                       PW11/Z-64 (page
                                       no. 1395 of file
                                       Ex.      PW40/M
                                       (colly) (D-6))
    
                                       Noting       dated
                                       23.06.03 - Ex.
                                       PW11/Z-65 (page
                                       no. 1397 of file
                                       Ex.      PW40/M
                                       (colly) (D-6))
    
                                       Noting       dated
                                       29.09.03 - Ex.
                                       PW11/Z-66 (page
                                       no. 1389 of file
                                       Ex.      PW40/M
                                       (colly) (D-6))
    
                                       Noting       dated
                                       02.01.04 - Ex.
                                       PW11/Z-67 (page
                                       no. 1401 of file
                                       Ex.      PW40/M
                                       (colly) (D-6))
    
                                       Noting    dated
                                       18.03.04 - Ex.
                                       PW11/Z-68 (page
                                       no. 1403 of file
                                       Ex.     PW40/M
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 56 of 224
     Sl Witness Name of the Evidence                                Documents
    no. no.    witness
                                                                   (colly) (D-6))
    
                                                                   Noting       dated
                                                                   24.08.05 - Ex.
                                                                   PW11/Z-69 (page
                                                                   no. 1405 of file
                                                                   Ex.      PW40/M
                                                                   (colly) (D-6))
    
                                                                   Noting       dated
                                                                   02.11.05 - Ex.
                                                                   PW11/Z-70 (page
                                                                   no. 1407 of file
                                                                   Ex.      PW40/M
                                                                   (colly) (D-6))
    
                                                                   Noting       dated
                                                                   06.01.06       and
                                                                   31.01.06 - Ex.
                                                                   PW11/Z-71 (page
                                                                   no. 1409 of file
                                                                   Ex.      PW40/M
                                                                   (colly) (D-6))
    
                                                                   Ex. PW11/Z-72
                                                                   to         Ex.
                                                                   PW11/Z-118
    
                                                                   Copy of list of
                                                                   members        Ex.
                                                                   PW11/Z-119
                                                                   (page no. 1621 of
                                                                   file Ex. PW40/M
                                                                   (colly) (D-6))
    3.     PW-40        Sh. B.P. Mishra To prove report and Forwarding letter
                        Govt.           reasons                     bearing       no.
                        Examiner,                                   391/3/11/2006/S
                        GEQD.           He identified the signature CB-II/DLI dated
    

    of Ms. K.B. Jena on report 29.01.07 from SP,
    Ex. PW40/C SCB CBI – Ex.

    PW40/A (colly) –

    page no. 6185

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                       page no 57 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       (file no. 35)
    
                                       Forwarding letter
                                       bearing       no.
                                       DXC46/2007/193
                                       6           dated
                                       11.12.2007 From
                                       GEQD to SP,
                                       SCB, CBI - Ex.
                                       PW40/B      (page
                                       no. 6225 of File
                                       Ex.      PW40/A
                                       (Colly) (D-27))
    
                                       Opinion / Report
                                       bearing       No.
                                       DXC-46/2007
                                       Ex.       PW40/C
                                       (page no. 6227 of
                                       file Ex.PW40/A
                                       (colly) (D-27).
                                       (mentioned      as
                                       Ex. PW44/C)
    
                                       Q-400A        to
                                       Q-1048 in File
                                       D-3, Vol-II -
                                       Ex. PW 40/D
                                       (colly)
    
                                       Q-1069         to
                                       Q-1161 in File
                                       D-3, Vol-III -
                                       Ex. PW 40/E
                                       (colly)
    
                                       Q-1162        to
                                       Q-1300 in File
                                       D-3, Vol-IV -
                                       Ex. PW 40/F
                                       (colly)
    
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND           page no 58 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       Q-1301      to
                                       Q-1334 in File
                                       D-19 -
                                       Ex. PW 40/G
                                       (colly)
    
    
                                       Q-1335      to
                                       Q-1368 in File
                                       D-6 -
                                       Ex. PW 40/H
                                       (colly)
    
                                       Q-1369 0A to
                                       Q-1383 in File
                                       D-10, Vol-I -
                                       Ex. PW 40/I
                                       (colly)
    
                                       Q-1384         to
                                       Q-1578 in File
                                       D-10, Vol-II -
                                       Ex. PW 40/J
                                       (colly)
    
                                       Q-1579         to
                                       Q-1738 in File
                                       D-10, Vol-II -
                                       Ex. PW 40/K
                                       (colly)
    
                                       Q-1739         to
                                       Q-1949 in File
                                       D-11, Vol-II -
                                       Ex. PW 40/L
                                       (colly)
    
                                       Q-1950        to
                                       Q-2175 in File
                                       D-11, Vol-I -
                                       Ex. PW 40/M
                                       (colly)
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 59 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
    
                                       Q-2176          to
                                       Q-2217        and
                                       Q-2271 to Q2465
                                       in File D-11, Vol-
                                       II -
                                       Ex. PW 40/N
                                       (colly)
    
                                       Q-2466         to
                                       Q-2721 in File
                                       D-11, Vol-IV -
                                       Ex. PW 40/O
                                       (colly)
    
                                       Q-2722      to
                                       Q-2742 in File
                                       D-25 -
                                       Ex. PW 40/P
                                       (colly)
    
    
                                       S-1 to S-48, S-49
                                       to S-128, S-183to
                                       S-212,
                                       S-213to S-252
                                       S-253to S-289,
                                       S-290to S-312,
                                       S-313to S-364,
                                       S-365toS-391,
                                       S-392to S-407,
                                       and
                                       S-408 to S-417 in
                                       File Ex. PW 40/Q
                                       (colly)
    
                                       Reasons       for
                                       opinion     dated
                                       11.12.2007 - Ex.
                                       PW40/S - (page
                                       no. 129 D-1)
    
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND          page no 60 of 224
     Sl Witness Name of the Evidence                              Documents
    no. no.    witness
    4.     PW-41        Sh. Richhpal He proved the various Samples already
                        Singh - IO   stages of investigation and Ex.      PW40/Q
                                     deposed that specimen (colly) and
                                     handwritings / signatures Ex.        PW40/R
                                     given by Harish Kumar, Ish (Colly).
                                     Kumar, accused Devender
                                     Pal Singh, accused Krishan FIR            RC
                                     Kumar Wadhwa, accused 11(S)/2006            -
                                     Sunil Kumar, accused Anil (D-1)      -    Ex.
                                     Kumar, accused Rajesh PW41/A (page
                                     Kumar Khatri, accused no.115)
                                     Ravi Saluja, accused Prem
                                     Nath             Manchanda Receipt      memo
    

    voluntarily in his presence. dated 22.09.2006
    (D-2) – Ex.

                                                                  PW41/B
                                                                  (page-139)
    
                                                                 Receipt     memo
                                                                 dated 21.03.2007
                                                                 - Ex. PW41/C
                                                                 (page no. 5273 of
                                                                 file Ex. PW40/R
                                                                 (colly) (D-21)
    
                                                                 Letter     dated
                                                                 24.03.2007 sent
                                                                 by     Centurion
                                                                 Bank of Punjab
                                                                 to SP CBI - Ex.
                                                                 PW41/D (colly)
                                                                 (page no. 6239)
                                                                 (D-29)
    
                                                                 Receipt    memo
                                                                 dated 13.04.2006
                                                                 (part of D-4) -
                                                                 Ex. PW41/E
    
                                                                 Membership
                                                                 register 356/06
                                                                 (D-13) - Ex.
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                    page no 61 of 224
     Sl Witness Name of the Evidence    Documents
    no. no.    witness
                                       PW41/F (colly)
    
                                       Proceeding
                                       register - Ex.
                                       PW41/G (colly)
                                       (also      Mark
                                       PW45/2)
                                       (D-16)
    
                                       Proceeding
                                       register 360/06
                                       (D-17) - Ex.
                                       PW41/H (colly)
    
                                       File no. 361/06
                                       (D-18) - Ex.
                                       PW41/I (colly)
    
                                       File no. 363/06
                                       (D-20) - Ex.
                                       PW41/J (colly)
    
                                       Receipt    memo
                                       dated 17.04.2006
                                       (part of D-5) -
                                       Ex. PW41/K
    
                                       General   Body
                                       Meeting register
                                       364/06 (D-7) -
                                       Ex.     PW41/L
                                       (colly)
    
                                       File (D-8) - Ex.
                                       PW41/M (colly)
    
                                       6 files (D-9) -
                                       Ex. PW41/N-1 to
                                       Ex. PW41/N-6,
                                       respectively
    
    
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND         page no 62 of 224
     Sl Witness Name of the Evidence                                    Documents
    no. no.    witness
    5.     PW-42        Sh.            Sudhir To     prove      specimen S-1 to S-48,
                        Kant                  handwritings / signatures S-173to S-182,
                                              voluntarily    given    by S-253to S-289,
                                              accused Krishan Kumar S-290to S-312,
                                              Wadhwa, accused Sunil S-313to S-364,
                                              Kumar,      accused    Anil
                                              Kumar, accused Rajesh Ex. PW 40/Q
                                              Kumar Khatri and accused (colly)
                                              Ravi Saluja
    6.     PW-43        Sh. V.S. Dagar To     prove      specimen S-79 to S-128,
    

    handwritings / signatures S-365to S-391,
    voluntarily given by S-392to S-407,
    accused Anil Kumar, S-408to S-417,
    accused Prem Nath
    Manchanda, accused Sunil Ex. PW 40/Q
    Kumar and accused Rajesh (colly)
    Kumar Srivastava

    7. PW-44 Sh. Suresh To prove specimen S-149 to S-172
    Khullar writing / signatures Ex. PW40/Q
    voluntarily given by (colly)
    accused Krishan Kumar
    Wadhwa

    8. PW-39 Sh. Parasnath – He deposed that land was Letter bearing no.

    Officer from allotted to Lokpriya Vihar F.7(23)2001/GH/
    DDA CGHS. He identified the DDA 858 dated
    signature of (i) Sh. K.G. 13.02.03 sent by
    Kashyap, Dy. Director on DDA to the
    letters dated 03.10.2000 Society – Ex.

    and 01.02.2006 (ii) Sh. PW39/A (page
    M.C. Singhal, Dy. Director no. 1549 of file
    (GH) on allotment letter Ex. PW40/M
    dated 13.02.2003 (colly)

    Letter bearing no.

                                                                       F.7(23)2001/GH/
                                                                       DDA 1554 dated
                                                                       01.02.06 sent by
                                                                       DDA to         the
                                                                       Society - Ex.
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                          page no 63 of 224
     Sl Witness Name of the Evidence                                      Documents
    no. no.    witness
                                                                         PW39/B    (page
                                                                         no. 1413 of file
                                                                         Ex.     PW40/M
                                                                         (colly)
    
                                                                         copy of letter
                                                                         bearing       no.
                                                                         F.47/19/GH/Coop
                                                                         /Policy/2067
                                                                         dated 03.10.2000
                                                                         - Mark PW39/A
                                                                         (page no. 1619 of
                                                                         file Ex. PW40/M)
                                                                         (colly)
    9.     PW-45        Sh.            Arun He deposed that Lokpriya His membership
                        Kumar            s/o Vihar CGHS was formed at sl no. 131 Ex.
                        accused         Sh. by his father which he ran PW10/C (Q-273)
                        Dev Raj              for about ten years and page no. 4543 of
    

    thereafter, handed over to the membership
    one Mr. Wadhwa register of Ex.

    this witness was cross PW10/A (D-12).

    examined by the State as
    he was resiling from his Death certificate
    earlier statement. of his maternal
    grandfather –

    He also confirmed his Mark PW45/1
    signature against Serial no. (file no. 35 part
    131 in the membership of D-26)
    register Ex.PW10/A. He
    further deposed that the Management
    proceedings of General Committee
    Body Meeting dated Meetings dated
    10.10.1994 were in the 20.01.2001 to
    handwriting of his father 18.04.2002 –

    accused Dev Raj (since Mark PW45/2
    deceased). He identified (D-16 register)
    his signature as well as that
    of his father on General Body
    Management Committee Meetings dated
    Meetings dated 15.01.1995 19.11.2000 to
    to 10.12.2000 already Ex. 21.12.2003 –

    PW11/Z (D-15) Mark PW45/3

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                            page no 64 of 224
     Sl Witness Name of the Evidence                                       Documents
    no. no.    witness
                                                                          (page no. 1629
                                                                          (D-7 File no. 7))
    
                                                                          Statement u/s 164
                                                                          Cr.P.C. - Ex.
                                                                          PW45/A
                                                                          (chargesheet D-1
                                                                          page no. 149)
    10. PW-46           Sh.            Ajay He deposed he filed the
                        Kumar               chargesheet as the case was
                                            entrusted to him for filing
                                            of the chargesheet upon
                                            transfer of the IO Sh.
                                            Richhpal Singh
    
    11. PW-48           Sh. Ravinder He deposed that he was Letter              dated
                        Choudhary  - appointed as architect of 16.02.2002         for
                        Architect    the    Society      on    his appointment of
                                     application        to     an contractor - Ex.
                                     advertisement              in PW48/1 - page
    

    newspaper for appointment no. 5481 of file
    of architects well as civil Ex. PW40/R
    contractors. He deposed (colly)(part of
    that became a member of D22)
    the CGHS through Sh.

    Ashok Gupta in 2003 after Letter dated
    paying the membership fee 20.02.2002 sent
    of Rs. 10100/- and had by the witness to
    received the receipt and the Society for
    share certificate. Sh. Ashok shortlisting of
    Gupta was known to him contractors – Ex.

                                     as he was timber supplier PW48/2 - page
                                     at Sunny Valley CGHS no. 5483 of file
                                     where the witness was an Ex.            PW40/R
                                     Architect.                    (colly)(part    of
                                                                   D22)
                                     He agreed that he entered
                                     into an agreement to design Letter         dated
                                     Chitrakoot Dham CGHS 22.02.2002              for
                                     and Sh. Ashok Gupta was appointment of
                                     one of the signatories in it contractors     for
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                             page no 65 of 224
     Sl Witness Name of the Evidence                                Documents
    no. no.    witness
    

    on behalf of the Society. construction of
    The cost of project was 90 dwelling units
    between 15 to 20 crores of the Society
    and he was to be paid 2% sent by the
    as fees of which partial Society to him –

                                       payment had been made.       Ex. PW48/3
                                                                    page no. 5485 of
                                       He claimed ignorance file Ex. PW40/R
    

    about original registration (colly) (part of
    of the Society, subsequent D22)
    liquidation and revival of
    the society. Letter dated
    18.03.2002 sent
    He proved his application by him to the
    for membership. He Secretary of the
    identified his membership Society for
    details at sl no. 25 in list correction in the
    mark PW5/X. He denied tender documents
    having received any – Ex. PW48/4
    communication from RCS page no. 5491 of
    office. file Ex. PW40/R
    (colly) (part of
    D22)

    Letter dated
    26.03.2002 for
    construction of
    90 dwelling units
    of the Society
    sent by him to the
    Society – Ex.

                                                                   PW48/5
                                                                   page no. 5493 of
                                                                   file Ex. PW40/R
                                                                   (colly) (part of
                                                                   D22)
    
                                                                   Letter      dated
                                                                   30.03.2002
                                                                   regarding
                                                                   appointment as a
                                                                   contractor of the
    
    
    CBI vs K.K. Wadhwa & Ors.
    Criminal Case No. 23/19
    ID No. 181/2019
    FIR No. 11(S)/2006/CBI/SCB-II/ND                                      page no 66 of 224
     Sl Witness Name of the Evidence                       Documents
    no. no.    witness
                                                          Society - Ex.
                                                          PW48/6
                                                          page no. 5499 of
                                                          file Ex. PW40/R
                                                          (colly) (part of
                                                          D22)
    
    
    

    16. Prosecution evidence was closed vide order dated 16.09.2023.

    STATEMENT OF ACCUSED PERSONS UNDER SECTION 313
    READWITH SECTION 281 CR.P.C.

    17. Statement of accused K.K. Wadhwa was recorded on 15.05.2024
    and when the incriminating evidences were put to him, he denied the
    same. He denied that it was through his reference that chamber no. 201,
    Naamdhari Chambers, Desh Bandhu Gupta Road, Karol Bagh, New
    Delhi was leased out to the office of Lok Priya Vihar CGHS by Sh.
    Rajesh Aggarwal (PW-1). He stated that there was nothing on record to
    show that the said property was used by the accused. On his association
    with accused Anil Kumar, he denied that accused Anil Kumar was his
    business associate. He claimed ignorance about the enrollments and
    resignations of the members in the Lok Priya Vihar CGHS. He denied
    that the specimen signature S-129 to S-182 pertained to him. He denied
    that he had given any such specimen writing / signature. He thereafter,
    also questioned the report of the handwriting expert Ex. PW40/C stating
    that the handwriting expert lacks experience and qualification of an
    expert and stated the report was not reliable due to mixing up of the

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019

    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 67 of 224
    documents with those of case numbered as DCX-46/07. According to
    him, he has been falsely implicated in the present case and the witnesses
    have deposed against him at the instance of the Investigating Officer. He
    also denied the contents of statement Ex. PW45/A (statement of PW45
    Sh. Arun Kumar s/o accused Sh. Dev Raj under Section 164 Cr.P.C.)

    17.1 During recording of statement under Section 313 Cr.P.C. on
    22.05.2024, accused Anil Kumar has pleaded ignorance about
    incriminating evidences appearing against him. When explanation was
    sought about his association with accused K.K. Wadhwa, he denied that
    he was a business associate of accused K.K. Wadhwa during the relevant
    period of time. He also denied that he had requested Sh. Rajesh
    Aggarwal (PW-1) to provide any premises on rent for running the office
    of Lok Priya Vihar CGHS. He also stated that it was incorrect that Sh.
    Rajesh Aggarwal (PW-1) had met him at the office accused K.K.
    Wadhwa. He discarded the handwriting expert’s report on the ground that
    there was mix up of documents in cases numbered DXC 46/07 and DXC
    47/07 and therefore, the report is doubtful. He also stated that the report
    Ex. PW40/C has failed to disclose what principles of scientific
    examination and instruments had been employed by the handwriting
    expert to arrive at the finding. Also, it has been stated by him that the
    report cannot be relied upon as there were no rough notes and
    photographs annexed along with the report to show that the documents
    were scientifically examined. He has also denied that his specimen
    writings and signatures S-49 to S-128 and S-253 to S-259 were given by
    him and least in the presence of PW42 Sh. Sudhir Kant or PW-43 Sh.

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019

    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 68 of 224
    V.S. Dagar. He also denied any association between accused Dev Raj
    (since deceased) and accused Sunil Kumar as has emerged from the
    examination of PW-15 Sh. Vijender Singh. He also denied acquaintance
    with any of the accused persons. He claimed that none of the
    prosecution witnesses had deposed against him. He stated that he had
    been falsely implicated due to malicious, vexatious and perfunctory
    investigation conducted by the investigating agency.

    17.2 Statement of accused Sunil Kumar was also recorded on
    22.08.2024 and he has denied the incriminating evidences appearing
    against him and brushed aside the facts as matter of record. In specific,
    on being asked that whether along with co-accused Devender Pal Singh
    and co-accused Ravi Saluja, he discharged the duty as office bearer
    (Treasurer) in the Managing Committee of the Lok Priya Vihar CGHS,
    he stated that it is a matter of record. He also admitted that prior to
    appointment of Sh. Rohit Aggarwal (PW-11) as the President of the
    Society, the President of the Society was co-accused Devender Pal Singh.
    He denied that Sh. Vijender Singh (PW-15) had met co-accused Dev Raj
    (since deceased) at the office of the accused. He also denied having
    given specimen signature (S-1 to S-48) during investigation to the IO/SI
    Richhpal (PW-41) in the presence of the independent witness Sh. Sudhir
    Kant (PW-42). He stated that the prosecution witnesses had not deposed
    against him and the documents relied upon by the prosecution had been
    manipulated by the Investigating Officer with some other people. He
    pleaded ignorance and claimed false accusation.

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019

    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 69 of 224
    17.3 During examination of statement under Section 313 Cr.P.C. on
    22.08.2024 accused Devender Pal Singh has denied incriminating
    evidences appearing against him. However, when he was questioned
    regarding opening of account of Lok Priya Vihar CGHS at Centurion
    Bank of Punjab, Gurudwara Road, Karol Bagh on introduction by Sh.
    Rajesh Aggarwal (PW-1), the accused stated that it was a matter of
    record. He also did not deny the fact that prior to Sh. Rohit Aggarwal
    (PW-11) being the President of the Society, the accused himself had
    officiated as President of the Society. As per him, witnesses who have
    denied to have been the member of the Society had deposed incorrectly
    qua their questioned signatures. He also claimed that the handwriting
    expert’s report Ex. PW40/C is not reliable as the expert did not examine
    the documents utilizing principles of scientific examination and detection
    of forgery with the help of scientific instruments such as lenses of
    various wave length and microscope with various types of lighting
    arrangement. He claimed ignorance about the reasons on which the
    opinion of the handwriting expert Sh. B.P. Mishra (PW-40) was
    premised. He admitted that the investigating officer SI Richhpal (PW-41)
    had taken his signatures on certain papers. He could not recall whether
    independent witness was present when his specimen signatures had been
    taken. On being questioned about the appointment of Sh. Ravinder
    Chaudhary (PW-48) as the architect of the Lok Priya Vihar CGHS, he
    stated that it was a matter of record. However, he claimed ignorance
    about the fact whether Sh. Ravinder Chaudhary (PW-48) was acquainted
    with Rajesh Aggarwal (PW-1) and was recommended by him. He denied
    that any of the prosecution witnesses had deposed against him. He

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    claimed innocence. He alleged that the investigation is unfair, tainted,
    perfunctory and biased. He also alleged that the Investigating Officer had
    manipulated the documents.

    17.4 On 12.07.2024, statement under Section 313 Cr.P.C. of accused
    Ravi Saluja was also recorded. During his examination, the accused
    stated that formation of the Society by accused Dev Raj (since deceased)
    having office at 223, Under Flyover Market, Defence Colony is a matter
    of record. However, he pleaded ignorance about association between
    accused Dev Raj (since deceased) and accused K.K. Wadhwa. He also
    claimed ignorance about the status of existence of Sh. Nar Singh
    (Maternal Grandfather of Sh. Arun Kumar (PW-45)) who was shown to
    have resigned on 09.02.2001 whereas he had expired in 1986. However,
    regarding Sh. Rajesh Aggarwal (PW1) having been the introducer of the
    account of the Society at Centurion Bank of Punjab, Gurudwara Road,
    Karol Bagh, he stated that it was a matter of record. He also admitted
    that when accused Devender Pal Singh was officiating as the President of
    the Society, accused himself was its Treasurer and accused Sunil Kumar
    was the Secretary. As regards, fake resignation of members, he denied
    the same stating that the witnesses had deposed under the influence of
    CBI. Similar are his responses to statements of witnesses who testified
    that they never became members of the Society and could not have
    therefore, resigned and hence, resignations were also fake. Qua his
    specimen signatures/handwritings S-313 to S-364 (part of Ex.PW40/Q
    (colly)), he stated that they were given under the pressure of the IO. He
    claimed false implications, manipulation of the documents by the IO and

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    unfair investigation. He opted to lead defence evidence.

    17.5 When accused Rajesh Kumar Khatri was examined under
    Section 313 Cr.P.C on 04.06.2024, his general responses to incriminating
    evidences have been that he denied the same for want of knowledge
    except that he stated that the formation of the Society by his father
    accused Dev Raj (since deceased) is a matter of record and that Smt.
    Sudershan Kumari (PW-13) and Ms. Madhu (PW-38) have both deposed
    that Minutes of Meeting dated 31.07.1994 (Ex.PW13/D1) and dated
    12.09.1994 (Ex.PW13/Z13) which the prosecution attributed to the
    accused, were not written by him. He questioned the professional
    qualification of the handwriting expert Sh. B.P Mishra (PW-40) and his
    examination for want of disclosure of scientific tools employed by him
    during examination of the documents. As regards, his specimen
    signatures/handwritings S-290 to S-312 ( part of Ex.PW40/Q (colly)), he
    stated that it is a matter of record. However, he added to it that IO Sh.
    Richhpal Singh (PW41) could not recall whether the specimen
    signatures/handwritings of the accused had been taken or not and that
    from his testimony, there was no confirmation that the accused had got
    the promoter members to resign. Even though, the accused did not deny
    the signature of independent witness Sh. Sudhir Kant (PW-42) on S-290
    to S-312 (part of Ex.PW40/Q (colly)), he stated that the witness could
    not identify any of the persons whose specimen signatures/handwritings
    had been taken as he was not introduced to them. He has stated that none
    of the prosecution witnesses deposed against him to the effect that
    Minutes of Managing Committee Meeting dated 31.07.1994 and

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    12.09.1994 (Ex.PW13/Z13) were in the handwriting of the accused.
    Also, that there is no evidence on record to show that the accused
    obtained the resignation of any of the members of the Society by
    misleading him/her. He further that he never held any post of any office
    bearer of the Society or derived any undue benefit from the Society. He
    chose to lead defence evidence.

    17.6 Statement of accused R.K. Srivastava under Section 313 Cr.P.C.
    was recorded on 22.05.2024. His examination reveals that he did not
    have knowledge regarding the proceedings of the Society and qua
    enrollments and resignations of the members. When he was questioned
    regarding the sanction for prosecution Ex. PW17/A, he has submitted
    that the sanction order is without application of mind and has been
    granted without proper appreciation of the provisions of DCS Act, 1972
    and DCS Rules, 1973. It has also been stated by him that S.G.
    Mulchandney (PW-17) was not the sanctioning authority. He also has
    stated that advice of CVC sent to the Prime Minister’s Office and
    approval of the Hon’ble Prime Minister have not been placed on record.
    When the notings in File Ex.PW19/A was put to him, he stated that the
    same are matter of record except for notings bearing signatures of Sh.
    Ramesh Chandra, Assistant Registrar qua which he claimed lack of
    knowledge. Regarding qua his specimen signatures/handwritings S-408
    to S-417 (part of Ex.PW40/Q (colly)), the accused stated that he had no
    knowledge about it. He also claimed ignorance regarding remaining
    incriminating evidences put to him. He stated that none of the
    prosecution witnesses have deposed against him. He also mentioned that

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    a false chargesheet had been filed against him because of lack of
    understanding and misinterpretation of DCS Act, 1972 and DCS Rules,
    1973 which provide the legal framework for governing the affairs of the
    cooperative societies in Delhi. He stated that he had passed the revival
    order in quasi judicial capacity keeping in view the facts that were
    presented/submitted to him by his subordinate staff on record for taking
    the said decision. He stated that he had taken all precautions before
    passing the revival order. He opted not to lead defence evidence.

    17.7 Accused P.N. Manchanda during his examination under Section
    313
    Cr.P.C. on 12.07.2024 stated that he could not comment upon the
    formation of the Society and who was running it as he joined the office
    of RCS in the South Zone in March, 2000. He claimed that he had no
    personal knowledge about the Society or its office and association
    between the private accused persons. He has stated that enrollments of
    members and acceptance of resignations are the prerogative of the
    Managing Committee of the Society and therefore, no explanation in that
    regard could be given by him. According to him, after enrollments and
    resignations of members are confirmed by the Managing Committee, the
    Managing Committee furnishes the information to the office of RCS and
    the same becomes matter of record on the file until and unless it is
    disputed by some members of the Society. Further, it has been stated by
    him that the list of members along with relevant record are furnished by
    the Society along with an undertaking proving the truth and veracity of
    the same. Also, he has stated that affidavits and related documents are
    always furnished by the Society or its management. He also pleaded

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    ignorance about the proceedings of the Society however, qua the
    proceedings sought to be proved by Sudarshan Kumari (PW-13), he
    stated that they are matter of record. As per him, the documents are
    prepared/maintained by the Managing Committee of the Society and
    only they can explain any discrepancy. When notings Ex.PW19/A were
    put to him he stated that they are matter of record. However, he
    explained that he had signed as the Assistant Registrar at Points B as it
    was part of his official duty to write notings and give a detailed brief to
    the higher authorities. He has claimed that his act had a direct nexus with
    the official discharge of duty and therefore, the provision of Section 197
    Cr.P.C. is directly attracted in the facts of the present case and has not
    been obtained qua him. Also, qua his signatures on Ex.PW19/C to
    Ex.PW19/J he has explained the same to be a part of his official duty to
    write notes/correspondences and described the position as per record of
    the case. He also denied having ever met accused Dev Raj (since
    deceased) or his son Sh. Arun Kumar (PW-45). Qua the professional
    qualification of the handwriting expert, he has pleaded ignorance.
    However, to questions qua examination of documents by the expert,
    opinion Ex.PW40/C and reasons Ex.PW40/S, the accused stated them to
    be matters of record. He also stated that specimen
    signatures/handwritings S-365 to S-391 (part of Ex.PW40/Q (colly))
    were matter of record. FIR Ex.PW41/A is stated to be a matter of record.
    He stated that sanction for prosecution Ex.PW47/B was a matter of
    record. However, the Hon’ble Lieutenant Governor only granted sanction
    for prosecution under Section 19 of the PC Act but no sanction for
    prosecution under Section 197 of Cr.P.C. had been granted which was

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    mandatory as the offences alleged relate to the official discharge of duty
    by the accused. As per the accused, none of the witnesses have
    implicated him. He stated that the case is false and without any evidence.
    He also stated that government auditors had already verified the list of
    members, list of enrollments and list of resignations from time to time.
    As per the procedure in the office, the Dealing Assistant verified the
    entire records submitted by the Society, put up a detailed note in a
    meticulous matter and marked the file to him. It has been claimed by the
    accused that he complied with the DCS Act, 1972 and DCS Rules, 1973
    while preparing notes in File D-3, Vol-I. He also sought immunity under
    Section 83 (2) and Section 95 of DCS Act, 1972.

    DEFENCE EVIDENCE

    18. In order to disprove the allegations, accused Rajesh Kumar Khatri
    himself stepped in the witness box as DW1 and examined Sh. Deepak
    Jain (Private Handwriting and Finger Print Expert) as DW2. Accused
    Rajesh Kumar Khatri (DW-1) relied upon the following documents :

    Sl. Name of the Name of Documents Exhibited as
    No. witness

    1. Rajesh Kumar Application dated Ex. D6/1
    Khatri (accused 28.08.2024
    no.6) (DW-1)
    Vakalatnama dated Ex. D6/2
    25.05.2013

    Resignation letter Mark DW1/A

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    Receipt Ex. D6/3

    2. Sh. Deepak Jain Report Ex. DW2/A
    (DW-2)
    40 enlarged photographs Ex. DW2/B
    (Colly)

    FINAL ARGUMENTS

    19. Final arguments on behalf of the State (through CBI) have been
    led by Sh. Neel Mani, Ld. Public Prosecutor. Ld. Public Prosecutor for
    the State began his arguments by leading the Court through files Ex.
    PW19/A (notings) and Ex. PW40/E(colly) (correspondences) pertaining
    to the RCS Office to demonstrate the role of the public servants and how
    the application for withdrawal of the winding up order Ex. PW19/E was
    entertained, processed and allowed in an unusual manner on account of
    following reasons:

    (a) That the application Ex. PW19/E was directly entertained by
    accused R.K. Srivastava who was the Registrar of Co-operative
    Societies.

    (b) That as per the application applicant / accused Devender Pal Singh
    (as the President of the Society) mentioned that it was in December, 1997
    that when the Secretary of the Society contacted the RCS Office, he was
    informed that the Society had been placed under liquidation vide order
    dated 12.02.1992. Yet, the application was itself moved on 10.05.2000.

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    Still despite awareness of the liquidation order, proceedings have been
    allegedly conducted and yet, the public servants charged herein, were not
    vigilant in processing the application as it was a circumstance brought to
    their notice which should have raised an alarm qua the genuineness of
    the intent of the application.

    (c) That even though at page 21/N in file Ex. PW19/A it is recorded
    that Sh. Sunil Kumar, Secretary of the Society attended the office of RCS
    and submitted list of existing members. However, no list of members
    finds reference in letter dated 26.05.2000 (at page 292/C of file Ex.
    PW40/E (colly)). Even thereafter, it has been suggested that the list of
    members had not been filed as it finds no reference in noting at pages
    22/N to 25/N dated 30.05.2000 (of file Ex. PW19/A) and it is only
    therefore, that again as per noting dated 31.05.2000 at page 25/N to
    27/N, it is again directed that the Society shall produce records related to
    resignations / enrollments of members within prescribed period for
    approval of the competent authority. Therefore, it has been argued that
    while processing the application Ex. PW19/E, list of members was
    ignored.

    (d) That accused R.K. Srivastava as per noting at pages 33/N to 34/N
    mechanically approved the draft order without any hearing, inspection
    under Section 54 of The DCS Act to verify the members and without
    application of mind issued order dated 29.06.2000 (Ex. PW19/B) despite
    carrying out quasi-judicial duties.

    20. The Court was led through the testimony of Sh. Ram Chandra
    (PW-24) who denied being a member of the Society or to have

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    participated in any General Body Meetings of the Society. From his
    testimony it was also sought to be demonstrated that Ex. PW12/P
    minutes of meeting dated 16.04.2000 of the General Body Meeting,
    whereby resolution was passed to apply for withdrawal of liquidation
    order, was not attended by the witness. Therefore, it was canvassed that
    the minutes of meeting were proved to be fake. Thereafter, drawing the
    attention of the Court to the testimonies of Sh. Durgesh Yadav (PW-4),
    Sh. Dinesh Kumar Gulati (PW-6), Sh. Anil Kumar Gulati (PW-7), Ms.
    Shama (PW-8), Sh. Faqir Chand (PW-9), Smt. Shanti Devi (PW-12), Sh.
    Nahar Singh (PW-14), Sh. Daulat Ram (PW-20), Sh. Deepak Bajaj
    (PW-23), Sh. Naresh Kumar (PW-32), Sh. Vinod Kumar (PW-33), Sh.
    Surender Kumar (PW-34), Ms. Sunita (PW-35) and Sh. Rajesh Yadav
    (PW-37), it has been argued that they have denied applications, affidavits
    and resignation letters attributed to them and have also denied to have
    participated in the meetings of the Society. Also, leading the Court
    through the testimonies of Ms. Asha Rani (PW-2), Sh. Vinod Katyal
    (PW-3), Sh. Umesh Kumar (PW-5), Sh. Ashok Kumar (PW-10), Sh.
    Tejinder (PW-22), Sh. Ram Chandra (PW-24), Ms. Pushpa Sagar
    (PW-27), Sh. Tarun Kumar Katyal (PW-29)1, Sh. Ramesh Kumar Jain
    (PW-30) and Sh.Yashpal Jain (PW-31), it has been argued that the said
    witnesses have proved that despite being genuine members of the
    Society, they had never resigned and resignation letters attributed to them
    are forged. Further, relying upon the testimony of Smt. Shanti Devi
    (PW-12) it has been argued that it is evident that minutes of meeting are

    1 During his examination in chief on 28.01.2020, he disclosed his name as Tarun Kumar S/o Sh.
    Krishan Lal Katyal

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    not genuine and further that no communication was ever received by her
    either by the DDA or RCS Office. Therefore, it has been argued that the
    prosecution has successfully established that fake members were
    introduced in the list of members by creating vacancies through fake
    resignations.

    21. It has been argued by the Ld. Public Prosecutor for the State
    (through CBI) that Sh. Rajesh Aggarwal (PW-1) has testified that around
    2000-2001, a representative of accused K.K. Wadhwa had sought office
    space at 201, Naamdhari Chamber Earlier, the Society had been
    operating from its office from under Defence Colony Flyover. It was
    requested that the Court simultaneously refer to minutes of meeting
    dated 10.09.2000 of Managing Committee of the Society at pages no. 87-
    88 in Ex. PW11/Z6 (proceedings register for the period 15.01.1995 to
    10.12.2000) wherein minutes of meeting records that since the
    Registered office of the Society was far from the residences of the
    members, a location central for all would be preferable. Therefore, it was
    unanimously agreed that the change of Registered office to Karol Bagh
    would be conducive and hence, a place belonging to the friend of the
    President (then accused Devender Pal Singh) was zeroed in and the
    office at 201 Namdhari Chamber was selected as the registered office of
    the Society and intimation was required to be sent to the RCS Office.
    However, no such intimation is on record qua change of address. To
    show the roles of accused Devender Pal Singh, accused Sunil Kumar,
    accused Ravi Saluja and accused K.K. Wadhwa, the Court was led
    through the testimonies of Sh. Rajesh Aggarwal (PW-1) and Sh. Rohit

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    Aggarwal (PW-11) through whom prosecution sought to prove that the
    account of the Society at Bank of Punjab, Karol Bagh through account
    opening form Ex. PW1/A was introduced by Sh. Rajesh Agarwal (PW-1)
    who had let out his office to the Society at request of accused K.K.
    Wadhwa.

    22. The genuineness of minutes of General Body Meeting and
    Managing Committee meetings has also been assailed by leading the
    Court through the testimonies of Sh. Durgesh Yadav (PW-4), Ms. Shama
    (PW-8), Ms. Shanti Devi (PW-12) and Sh. Nahar Singh (PW-14), as they
    have denied having attended the said meetings though shown to have
    been part of it. Also, it has been canvassed that the genuineness of the
    aforementioned proceedings is also doubtful as the witnesses have also
    testified that they never received any communication from the Society
    even though they have been shown as a participant in the meetings.

    23. So far as the public servants are concerned, reliance has been
    placed upon Sh. S.G. Mulchandaney (PW-17) and Sh. P.P. Agarwal
    (PW47) to show that sanction under Section 19 of The P.C. Act has also
    been proved qua them. However, on the aspect of issue raised by accused
    P.N. Manchanda regarding dropping of proceedings for want of sanction
    under Section 197 Cr.P.C. reliance has been placed upon Prakash Singh
    Badal Vs. State of Punjab2
    , Harihar Prasad Vs. State of Bihar 3,
    Kalicharan Mahapatra Vs. State of Orissa4 and State of Kerala Vs.

    2 (2007) 1 SCC 1
    3 1972 (3) SCC 89
    4 AIR 1998 Supreme Court 2595

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    Padmanabhan Nair to argue that only if alleged acts are inseparable from
    the official decision making, sanction under Section 197 Cr.P.C. is not
    mandatory as criminal conspiracy and unlawful conduct has no nexus
    with the official act and the official position is merely used as a guise for
    carrying out the activities. So far as applicability of Rakesh Bhatnagar
    Vs. CBI5
    is concerned, it has been differentiated on facts submitting that
    Sh. Rakesh Bhatnagar had limited administrative endorsements /
    recommendation in the chain of processing the filed without clear
    material showing active participation in a pre-designed conspiracy
    whereas in the present case accused P.N. Manchanda and accused R.K.
    Srivastava are active participants in the chain of approvals. It has been
    argued that accused P.N. Manchanda was present in meetings where
    forged / false documents were introduced and accused P.N. Manchanda
    processed the file despite knowledge for the liquidation status of the
    Society. It has been argued that there is direct corroborative evidence of
    conspiracy charges against accused P.N. Manchanda.

    24. Reliance has been placed upon State of Maharashtra Vs. Sukhdev
    Singh6
    , Kehar Singh Vs. State (Delhi Admin.
    )7, Baliram Tikaram
    Marathe Vs. Emperor8, State through Superintendent of Police, CBI/SIT
    Vs. Nalini and Ors.9 and Yashpal Mittal Vs. State of Punjab10 to argue
    what constitutes ingredients of conspiracy.

    5 2023:DHC:8369
    6 (1992) Supreme Court Cases 700
    7 1988 (3) SCC 609
    8 AIR1945 Nag 1
    9 AIR 1999 SC 2640
    10 (1977) 4 Supreme Court Cases 540

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    25. Dr. Sushil Gupta, Ld. Advocate has argued on behalf of accused
    Anil Kumar that the prosecution has relied upon oral testimonies of Sh.
    Rajesh Aggarwal (PW-1), Sh. Rohit Aggarwal (PW-11), Sh. Suresh
    Kumar (PW-26) and Sh. Arun Kumar (PW-45) documentary evidences
    by way of handwriting experts report Ex. PW40/C. So far as the oral
    testimonies are concerned, he led the Court through the examination and
    cross-examination of Sh. Rajesh Aggarwal (PW1) and submitted that
    even though the witness had claimed that accused Anil Kumar had
    accompanied accused K.K. Wadhwa when in search of an office for Lok
    Priya Vihar CGHS, he could not confirm whether accused Anil Kumar
    indeed was a business associate of accused K.K. Wadhwa. Also, it has
    been argued that even though the witness was made to identify the
    signatures of accused Anil Kumar on the account opening form (Ex.
    PW1/A), the account opening form (Ex.PW1/A) per se did not bear the
    signature of accused Anil Kumar at all. Therefore, the statement itself is
    factually incorrect. Similarly, in the testimony of Sh. Rohit Aggarwal
    (PW-11) the relationship between accused K.K. Wadhwa and accused
    Anil Kumar is concerned is to be shown to be hearsay as the said
    information of Sh. Rohit Aggarwal (PW-11) was premised upon what
    was told to him by Sh. Rajesh Aggarwal (PW-1). Thereafter, leading the
    Court through the testimony of Sh. Suresh Kumar (PW-26), Ld. Counsel
    for the accused submitted that he has referred to one Sh. Anil Kumar in
    his testimony however, the said Sh. Anil Kumar features at sl no. 158 of
    the list of members and his identity is different from that of the accused.
    Therefore, it has been summarized that there is no iota of evidence that
    accused Anil Kumar was part of the conspiracy at all. It has also been

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    submitted that Sh. Arun Kumar (PW-45) also has turned hostile and has
    not supported the case of the prosecution to the effect that accused Anil
    Kumar used to visit accused Dev Raj (since deceased).

    25.1 Then the Court was led through the handwriting experts report Ex.
    PW40/C, testimony of Sh. Sudhir Kant (PW-42) and Sh. V.S. Dagar
    (PW-43). Reliance was placed upon State of Rajasthan Vs. Dr. J.P.
    Sharma11
    to submit that it has first to be established that sample
    handwriting and signature were that of accused Anil Kumar so as to
    appreciate the FSL report Ex. PW40/C. However, both Sh. Sudhir Kant
    (PW-42) and Sh. V.S. Dagar (PW-43) have failed to prove the identity of
    accused Anil Kumar. So far as Sh. Sudhir Kant (PW-42) is concerned, he
    has deposed as under :

    ” … I cannot identify any of the person whose specimen
    handwritings / signatures were taken. …

    … I was not introduced by the persons whose handwritings /
    signatures were taken. …”

    and Sh. V.S. Dagar (PW-43) has also deposed as under :

    “… I was not shown ID proofs of those persons. I cannot identify
    them. …”

    25.2 Hence, that credible material had entered into consideration of the
    FSL expert could not be established by the prosecution. The second
    ground to discard the report of the handwriting expert has been premised
    upon the following grounds:

    (a) That the testimony of Sh. B.P. Mishra (PW-40) shows that there is
    a discrepancy on the case number which is DX46/7 (as assigned by

    11 Cril. L.J 858 decided on 01.03.1982 by Rajasthan High Court

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    GEQD) and the endorsements which documents in D-15. D-15 on the
    top mentions the case number as DX46/2007 but the stamping on the
    documents examined from Q-1 to Q-220 mention DX 47/07. On being
    confronted with the same, no reasonable explanation could be furnished
    by Sh. B.P. Mishra (PW-40) who also deposed that the numbers were
    probably given by Ms. K.B. Jaina (who also examined the documents).
    However, Ms. K.B. Jaina has not been examined before the Court.

    (b) That there is no reason for opinion at para no. 9 of CFSL report
    Ex. PW40/C.

    (c) That the contents of the report in para no 2 also therefore, assumes
    importance as the identity of Q-1 to Q-220 is shrouded in doubt as
    already mentioned above.

    (d) That the report has not furnished any material to this Court to form
    an independent view and it appears that handwriting expert has acted as
    the adjudicatory authority, himself.

    (e) Relying upon Amarjit Singh Vs. State of UP12, it has also been
    submitted that the reasons have been proved to be subsequently prepared
    without the originals at the disposal of the expert on the basis of rough
    notes. However, the rough notes are not part of the judicial record
    enabling the Court to appreciate the evidentiary value of the reasons.

    26. On behalf of accused R.K. Srivastava, Ld. Counsel Dr. Sushil
    Kumar Gupta has led the arguments. The crux of the arguments is as
    under:

    (a)      Legal submissions:
    
    12 (1998) 8 Supreme Court Cases 613
    
    
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     (i)      It has been canvassed that Law Commission and the Parliamentary
    

    Committee Report, 2018 explicitly reported that Section 13(1)(d)(iii) was
    being misused to target honest officers for administrative lapses when no
    corrupt intent existed. Hence, by deleting the same, the Legislature has
    arguably “de-crimininalized” conduct that lacks mens rea. There has a
    been a paradigm shift from strict liability (as interpreted in Runu Ghosh
    vs CBI13
    ) to intent based culpability. Now, after deletion of Section 13(1)

    (d)(iii), all other misconduct requires a corrupt intent. Therefore, it has
    been urged that even for offence committed prior to 2018, the
    prosecution must show “modern” understanding of corruption and a
    conviction based merely on “lack of public interest” without any proof of
    corrupt bargain or dishonest intention cannot be sustained as it is a
    settled principle of Beneficial Retrospectivity that where the Legislature
    de-criminalizes and aspect of conduct, the benefit must be extended to
    the accused. Thereafter, it has been adumbrated that the prosecution has
    failed to establish any illegal gratification, pecuniary gain, personal
    benefit, undue advantage, criminal intent, dishonest motive, abuse of
    position for gain. It has been argued that the investigation is silent upon
    criminal intent of the accused. At best, the procedural deviations or errors
    in judgment of the accused are administrative lapses. To fasten
    culpability for administrative lapses would stifle independent decision
    making.

    (ii) It has been argued that for want of sanction under Section 197
    Cr.P.C., as well, the cognizance was bad. He has submitted that the

    13 Crl. A. 482/2002 decided on 21.12.2011 by High Court of Delhi

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    requirement for applicability of sanction under Section 197 Cr.P.C. is that
    if the alleged act was not performed by the accused, it would amount to
    dereliction of duty. Therefore, as it was incumbent upon the accused to
    consider the application for revival of the Society, there is a clear co-
    relation between his alleged acts and official duties. Therefore, it was
    mandatory for the prosecution to have obtained sanction under Section
    197
    Cr.P.C. to prosecute the accused for offences punishable under IPC.
    Additionally, relying upon N.K. Ganguly Vs. Central Bureau of
    Investigation, New Delhi14
    , it has also been submitted that sanction under
    Section 19 of The P.C. Act would not suffice for the sanction mandated
    under Section 197 Cr.P.C. Ld. Counsel has relied upon State of M.P. Vs.
    Sheetala Sahai and Ors. (Supra
    )15, A. Srinivasulu Vs. State of Tamil
    Nadu16
    , A. Sreenivasa Reddy Vs Rakesh Sharma & Anr.17 Rakesh
    Bhatnagar Vs. CBI18 and Krishan Kumar Vs. CBI19 to bolster his
    submission that absence of sanction under Section 197 Cr.P.C. is fatal to
    the case of the prosecution. Here, Ld. Counsel for the accused has also
    sought parity with Sh. Krishan Kumar who was a co-accused but was
    discharged by the Delhi High Court vide order dated 21.08.2024 in Crl.
    M.C. no.3481/18.

    (b) On Facts:

    (i) As regard the charge for conspiracy, it has been argued that the

    14 Criminal Appeal no. 798/2015 decided on 19.11.2025 by Supreme Court of India
    15 2009 8 SCC 617
    16 (2023) 13 SCC 705
    17 (2023) 8 SCC 711
    18 2323 SCC OnLine Del 7440
    19 Crl. M.C. 3481/2018 decided by High Court of Delhi

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    acts alleged against the accused were performed in discharge of his
    official duty. There is no iota of direct or circumstantial evidence brought
    on record by the prosecution whereby, it can be opined that accused R.K.
    Srivastava had discharged his official duties in pursuance to the alleged
    conspiracy. The prosecution has not led any evidence to show that
    accused R.K. Srivastava ever met or contacted any of the co-
    conspirators. Also, as the Dy. Registrar and the Dealing Assistant have
    not been made an accused and as the Joint Registrar has now been
    discharged, the chain of circumstantial evidence cannot be said to be
    complete to establish alleged conspiracy.

    (ii) It has been submitted that at Q-1159 in Ex. PW19/E (application
    for revival of the Society), accused R.K. Srivastava had merely sought
    examination and if he had not acted on the request, he would be
    abdicating his duties. It has been further argued that the accused did not
    initiate anything but merely acted as expected when he received the
    application and to read malafide intention into it, it reflects that the
    investigation has started with a prejudice.

    27. Sh. R.P. Shukla, Ld. Counsel for accused P.N. Manchanda has
    argued that accused P.N. Manchanda officiated as Assistant Registrar
    (South) at the RCS Office from 07.01.2000 to 21.09.2000. Thereafter, he
    was transferred to the North West Zone w.e.f. 21.09.2000. His
    appointment as per Section 3 of the Act was with the purpose of assisting
    the Registrar of Co-operative Societies and while so acting as per Section
    3(3)
    , he was to exercise his powers subject to the general guidance,

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    superintendence and control of the Registrar and it has not been
    demonstrated by the prosecution whether the accused had done anything
    beyond his jurisdiction while acting as the Assistant Registrar or did any
    illegal act as defined under Section 43 of the IPC. Thereafter, attention of
    the Court was drawn to Section 95 of the Act whereby, it has been
    provided as under :

    “95. Indemnity :

    – No suit, prosecution or other legal proceedings shall lie against the
    Registrar or any person subordinate to him or acting on his authority
    in respect of anything in good faith done or purporting to have been
    done under this Act.”

    27.1 The Court was meticulously led through the notings in file Ex.
    PW19/A to urge the following:

    (a) That as an Assistant Registrar, the accused merely was acting as
    post office and at no instance recommended any approval qua the
    authenticity of the documents. It has been argued that as Assistant
    Registrar (South) it was not within his authority to examine, verify or
    approve the authenticity of the documents. According to the Ld. Counsel
    for the accused, senior officials like Dy Registrar and Joint Registrar
    were supposed to approve the verification conducted by the dealing hand
    who primarily deal with the documents provided by the Society and
    relied upon by the Registrar.

    (b) That the Dealing Assistant initiated the notings and obtained the
    documents from the Society to verify the same which were then
    approved by the Dy. Registrar, Joint Registrar and then placed before the
    Registrar. However, neither the Dealing Assistant nor the Deputy

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    Registrar were arraigned as accused in the present case. However, Joint
    Registrar Sh. Krishan Kumar who had been chargesheeted for offence
    punishable under Section 120B readwith 420/467/468/471 IPC readwith
    Section 13(2) redwith 13(1)(d) of The P.C. Act had been discharged by
    the Delhi High Court vide order dated 21.08.2024 in Crl. M.C.
    no.3481/18 affording him the benefit of want of sanction for prosecution
    under Section 197 Cr.P.C. and therefore, the chain of alleged conspiracy
    was not complete. Further, relying upon Indra Devi Vs. State of
    Rajasthan20
    , it has also been submitted that accused P.N. Manchanda is
    entitled to be granted parity with co-accused Krishan Kumar for want of
    sanction for prosecution under Section 197 Cr.P.C and therefore, the
    cognizance taken for offence punishable under Section 120B read with
    420,467/468,471 IPC and Section 13(2) readwith 13(1)(d) of The P.C.
    Act
    is bad in law. It has been submitted that the act of the accused was in
    discharge of his duty can also be gathered from the fact that he had no
    discretion while dealing with the file Ex. PW19/A and therefore,
    whatever he did was in discharge of his official duty.

    (c) Relying upon Thalappalam Service Cooperative Bank Limited and
    Others Vs. State of Kerala and Others21
    , it has also been adumbrated that
    Registrars of the Co-operative Societies merely exercises supervisory,
    regulatory and indirect control over the co-operative societies and the
    actual persuasive control of the management of the Society rests with the
    Managing Committee of the Society. Thus, it has been suggested that

    20 Criminal Appeal No. 593/2021 (Arising out of SLP (Crl.) No. 1605/2018) decided by Supreme
    Court of India on 23.07.2021
    21 (2013) 16 Supreme Court Cases 82

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    since the private management of the co-operative Society would have the
    final authority and not the RCS.

    (d) That there is no illegality in the file Ex. PW19/A whereby the
    winding up order has been cancelled as liquidation process was not
    initiated despite lapse of more than a year and there is nothing on record
    that limitation period was extended. Thereafter, relying upon Vikas Co-
    operative Group Housing Society Ltd. Vs. Registrar Co-operative
    Societies & Others22
    , it has been submitted that the liquidation
    proceedings stood terminated on lapse of the statutory period and there
    was no bar in the Society continuing its activities.

    27.2 So far as the allegation of conspiracy is concerned, it has also been
    argued that not only the chain of the circumstantial evidence is
    incomplete, but there is no evidence to show that the accused had any
    personal interaction with the Assistant Registrar. It has been submitted
    that none of the members of the Managing Committee of the Society
    ever appealed before the AR (South) either to produce any document
    relating to the Society or for their scrutiny and verification. It has been
    argued that even if some members of the Managing Committee appeared
    before the AR at any point of time, that could have been a casual meeting
    as no constructive decision can be taken by the accused as he was not
    empowered to do so under The DCS Act. So far as the query of the RCS
    at page no. 45/N in Ex. PW19/A is concerned, it is stated that it has been
    observed by the Joint Registrar (now stands discharged) vide note dated
    12.09.2000 “that the enrollment and resignations are in the competency

    22 Civil Writ Petition no. 1767/1986 decided by Delhi High Court on 21.11.1986

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    of the Management Committee” and once the Society has been revived
    and its Managing Committee in fresh resolution dated 23.07.2000 (Ex.
    PW1/Z-6) has resolved to rectify the resignations and enrollments, there
    is no legal hitch as it is the incompetence of the present Management
    Committee. Reference has also been made to Section 28 of The DCS
    Act, 1972, to urge that the decision of the Management Committee is
    ultimate and cannot be questioned by any authority including the
    Registrar. The only remedy against such decision, if contrary to law can
    be challenged before Co-operative Societies Tribunal or the Arbitrator or
    Financial Commissioner or through a Writ Petition before The Delhi
    High Court.

    27.3 Additionally, it has also been submitted that it is within the
    jurisdiction of the auditor to authenticate the list of members which in
    this case was Sh. H.C. Kadam, but he has neither been examined as a
    witness nor arrayed as an accused. Since the issue of membership and
    approval of list by an approver is an important legal task, the allegation
    of conspiracy cannot be established as the chain of conspiracy would
    break here.

    27.4 Further, it has also been submitted that the bonafide the acts of
    cancellation of winding up order are also reflected from the fact that the
    certificate of authenticity Ex. PW41/5(colly) was also obtained from the
    office bearers of the Society which was verified by the Dealing Assistant
    before being signed by the accused. During the course of arguments, it
    has also been repeatedly submitted that the accused as an AR who had

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    worked in other departments wasn’t fully aware of the functioning of the
    RCS Office and had also not undergone any training.

    27.5 Relying upon C. Surender Nath Vs. State of Kerala23, it has also
    been adumbrated that dishonest intention is sine qua non to attract
    conviction for offence punishable under Section 13(1)(d) of The P.C. Act
    and mere action contrary to rules and departmental norms cannot amount
    to criminal misconduct. There is no quid pro quo also established against
    the accused.

    27.6 The validity of sanction under Section 19 of The P.C. Act has also
    been questioned stating that the appointing authority for the accused is
    the Hon’ble Lt. Governor of NCT of Delhi whereas the sanction order
    (Ex. PW47/B) had been issued by Sh. V.K.S. Chauhan, Additional
    Secretary, who was not the competent authority to remove the accused
    from service. Hence, it has been submitted that the accused should be
    acquitted of the offences charged with. Reliance has been placed upon
    the following judgments :

    (i) A. Srinivasulu Vs. State Rep. by the Inspector of Police24

    (ii) N.K. Ganguly Vs. CBI (Supra)

    (iii) P.L. Pradhan Vs. State of Sikkim represented by the Central
    Bureau of Investigation25

    (iv) Amod Kumar Kanth Vs. Association of Victim of Uphaar Tragedy
    and Anr.26

    (v) Indra Devi Vs. State of Rajasthan27

    23 2024 SCC Online Kerala 210
    24 Criminal Appeal no. 2417 of 2010 decided on 15.06.2023 by Supreme Court of India
    25 Criminal Appeal no. 1118/2000 decided on 24.07.2001 by Supreme Court of India
    26 Criminal Appeal no. 1359/2017 decided on 20.04.2023 by Supreme Court of India
    27 Criminal Appeal No. 593/2021 (Arising out of SLP (Crl.) no. 1605/2018) decided on 23.07.2021

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    (vi) Rakesh Bhatnagar Vs. CBI (Supra)

    (vii) Krishan Kumar Vs. CBI28

    (viii) Paul Varghese Vs. State of Kerala29

    (ix) Devinder Singh & Ors. Vs. State of Punjab Through CBI30

    27.7 It has also been submitted that the accused as the AR was bound
    by the directions of his superiors and had no choice of action. For
    example : Attention of the Court has been drawn to application for
    cancellation of the winding up order (Ex. PW19/E) to show that as per
    the endorsements dated 10.05.2000, the accused had no option but to call
    for the record as he was bound by the instructions issued to him by his
    superiors. It has been stated that he could not have exercised any
    discretion to not summon the records and therefore, the allegation in the
    chargesheet (page-12) is incorrect.

    28. On behalf of accused Rajesh Kumar Khatri written submissions
    have been filed through counsel Sh. Sudesh Kumar and Sh. Vijay Kumar
    Babbar. As per the same, it is submitted that the allegations against
    accused Rajesh Kumar Khatri have not been proved broadly on the
    following grounds:

    (a) Drawing the attention of the Court to the testimony of Smt.
    Sudarshan Kumari (PW-13), it has been sought to be demonstrated that
    she has denied that she had not attended the meetings dated 12.09.1994
    (Ex. PW13/Z13), 31.07.1994 and 19.09.1994 (Ex.PW13/D1). She also

    by Supreme Court of India
    28 Crl. MC 3481/2018, Crl. MA 12633/2018, Crl. MA 13566/2023 decided by Delhi High Court on
    21.08.2024

    29 AIR 2007 Supreme Court 2618
    30 Criminal Appeal No. 190/2003 decided on 25.04.2016 by Supreme Court of India

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    deposed that the proceedings were written by friend of her brother
    accused Dev Raj (since deceased). Thus, it has been submitted that the
    fake proceedings attributed to accused Rajesh Kumar Khatri have been
    proved to not have been written by him. Through her testimony, it has
    also been sought to be shown that even qua entries no. 129 to 134 the
    Membership Register Ex. PW10/A (D-12) she has pleaded ignorance as
    to who made those entries but testified that they were made in her
    presence and not by accused Rajesh Kumar Khatri.

    (b) Then, attention of the Court has been drawn to cross-examination
    of Ms. Madhu (PW-38) who also deposed that she had attended meeting
    of the Society dated 31.07.1994 (Ex.PW13/D1) which was signed by her
    at sl no.2 of the attendees. However, she deposed that the minutes of the
    meeting were not written by the accused Rajesh Kumar Khatri but by a
    friend of accused Dev Raj (since deceased). She has taken a similar stand
    qua minutes of meeting dated 12.09.1994 (Ex. Ex. PW13/Z13).
    Referring to examination of PW-45 Sh. Arun Kumar (brother of
    accused), it has been argued that the said witness has disproved the
    allegation that entries from sl. no. 129 to sl. no. 135 were made by
    accused Rajesh Kumar Khatri and also that GBM meeting dated
    31.07.1994 (Ex.PW13/D1) and 12.09.1994 (Ex.PW13/Z13) were written
    by accused Rajesh Kumar Khatri. The said witness also has denied that
    accused Rajesh Kumar Khatri had got any resignations from the
    members of the Society by misleading them. Hence, relying upon the
    aforementioned 03 witnesses, it has been argued that the allegations of
    the prosecution that backdated minutes of meeting dated 12.09.1994

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    (Ex.PW13/Z13) and 31.07.1994 were written by accused Rajesh Kumar
    Khatri has not been proved.

    (c) A comparative analysis has been sought to be made qua the GEQD
    report Ex.PW40/C and the report submitted by Sh. Deepak Jain (DW-2)
    Ex. DW2/A to challenge the GEQD report it has been argued that the
    said report cannot be acted upon as (a) the handwriting expert lacked
    qualifications to be an expert as proved through the cross-examination
    conducted by Ld. Counsel for accused Rajesh Kumar Khatri (b) his
    report is silent on the tools which had been used for conducting the
    examination as evidenced by cross-examination conducted by Ld.
    Counsel for accused Ravi Saluja.

    (d) The identity of the specimen writings of accused Rajesh Kumar
    Khatri has not been established during trial to buttress the claim the Ld.
    Counsel for the accused has relied upon the examination of Sh. Richhpal
    Singh (PW-41) to argue that even though the specimen writings S-290 to
    S-312 have all been taken on one single date i.e. on 03.11.2006, the IO
    deposed that he could not tell as to how many days were consumed in the
    process of taking specimen writings and could have taken 3 to 4 days.
    Thereafter, relying upon the testimony of Sh. Sudhir Kant (PW-42), it
    has been contended that the said witness in whose presence the specimen
    writings of accused Sunil Kumar, accused Anil Kumar, accused Rajesh
    Kumar Khatri, accused K.K. Wadhwa and accused Ravi Saluja. He
    could not identify the said accused persons and he has also testified that
    when the said samples / signatures were obtained from the

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    aforementioned accused persons, they were neither introduced nor their
    identities were confirmed before the witness. Per contra, referring to the
    report submitted by Sh. Deepak Jain (DW-2), it has been submitted that
    the said witness has opined that Q-222 (part of minutes of meeting dated
    31.03.1990 at page no. 52 of Proceedings Register Ex. PW10B), Q-261
    (Ex. PW13/D1 i.e minutes of meeting dated 31.07.1994), Q-262-Q263
    (Ex.PW13/Z13 i.e. minutes of meeting dated 12.09.1994 of Proceedings
    Register Ex. PW10B), Q-272 to Q-274 (particulars of M no. 130 in the
    name of Sh. Rajesh Jaggi dated 31.07.1994, M no. 131 in the name of
    Sh. Arun Kumar dated 31.07.1994 and M no. 132 in the name of Sh.
    Ashish Sahni), Q-276 (M no. 133 in the name of Sh. Rajinder Kumar
    dated 31.07.1994), Q-278 (M no. 134 in the name of Ms. Meenakshi
    Fialok dated 31.07.1994), Q-280 (M no. 135 in the name of Sh. Rajesh
    Lamba dated 31.07.1994), Q-1380 (particulars of applicant Sh. Rajesh
    Jaggi in application dated 23.06.1994 (Ex. PW21/B)) and Q-1382
    (particulars of the accused Rajesh Kumar Khatri in his application dated
    23.06.1994 (Ex. PW21/B)) were not written by accused Rajesh Kumar
    Khatri.

    (e) It has also been argued that against accused Rajesh Kumar Khatri,
    no evidence has been brought on record of how all essentials section 420
    IPC are meted out. It has been submitted that there is material on record
    to show that even though liquidator was directed to be appointed on
    25.07.1995, no liquidation proceedings ever took place and from the
    examination of Sh. Richhpal Singh (PW-41), it is also confirmed that no
    records were seized by the liquidator. Rather, the official records of the

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    Society continued to remain with the Managing Committee which was
    working and auditor Sh. H.C. Kadam also continued to perform his
    duties as per rules and guidelines and therefore, the Society never
    became defunct. Relying upon the testimony of Sh. Richhpal Singh
    (PW-41) that Sh. HC Kadam, Auditor was not chargesheeted as no
    malafide or lapse on his part was found. Further, it has been argued that
    no ownership of land was transferred to the Society or any benefits were
    proved to have been derived by accused Rajesh Kumar Khatri to make
    out an offence under Section 420 IPC.

    29. As regards the allegation of conspiracy, relying upon Gulam
    Sarver Vs. State of Bihar31
    , it has submitted that the prosecution has not
    led any credible evidence to show that there was any prior meeting of
    minor accused Rajesh Kumar Khatri with the remaining accused persons
    to commit the alleged offences.

    30. On behalf of accused Ravi Saluja written submissions have been
    filed by Sh. Rajiv Tehlan, Ld. Advocate. It has been advocated on his
    behalf that the evidence brought on record by the prosecution is marred
    by serious contradictions and is substantially based on hearsay evidence,
    not supported by any credible documentary or independent corroborative
    evidence thus, making the case of the prosecution inherently weak,
    doubtful and incapable of meeting the standards of proof beyond
    reasonable doubt which is sine qua non for rendering conviction against
    accused Ravi Saluja. Thereafter, drawing the attention of the Court to

    31 (2014) 3 Supreme Court Cases 401

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    witnesses Sh. Rajesh Aggarwal (PW-1), Sh.Rohit Aggarwal (PW-11), Sh.
    B.P. Mishra (PW40) and Sh. Richhpal Singh (PW41) who are deemed to
    be relevant qua allegations made against accused Ravi Saluja, the
    evidence of the prosecution has been dissected as under:

    (a) Testimony of Sh. Rajesh Aggarwal (PW-1) – It has been contended
    that the witness has turned hostile and has made contradictory statements
    therefore, his testimony has been rendered unbelievable. It has been
    stated that during cross examination, the witness claimed that he had not
    seen accused Sunil Kumar, accused Devender Pal Singh, accused Ravi
    Saluja sign the account opening form in his presence and that the account
    opening form might bear the signature of the office bearers.

    (b) Testimony of Sh. Rohit Aggarwal (PW-11) – Yet again it has been
    argued that the said witness did not support the case of the prosecution
    and from his deposition nothing has emerged which connects accused
    Ravi Saluja to the offences he has been charged with. Leading the Court
    through his examination, it has been argued that the said witness was
    ignorant about the earlier Executive Committee of which allegedly
    accused Ravi Saluja was the Treasurer and he was also unable to identify
    the sign of accused Ravi Saluja on the proceedings register. Thus, it has
    been submitted that the witness admitted lack of knowledge regarding
    the affairs and composition of the earlier Executive Committee. He was
    unable to identify the signature of accused persons in the proceedings
    register which renders his testimony of no evidentiary worth.

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    (c) Testimony of Sh. B.P. Mishra (Handwriting Expert) (PW-40) –
    Ld. Counsel for accused has submitted that the testimony of the
    handwriting expert does not inspire confidence due to the following
    reasons :

    (i) The witness has failed to establish any credible or scientifically
    reliable link between the accused and the alleged questioned documents.

    (ii) During cross-examination Sh. B.P. Mishra (PW-40) has admitted
    that reasons Ex. PW40/S for his opinion (Ex. PW40/C) was prepared by
    him only after his retirement in May 2021 and upon receipt of summons
    of the Court. At that time, he has not contemporaneously examined the
    documents. He then did not had access to the original documents and
    merely relied upon rough notes and photographs which are not part of
    judicial record.

    (iii) From his examination, it has also emerged that a different case
    number i.e. DXC-47/07 was assigned to certain documents examined by
    him whereas the present case is DXC-46/07 and no reasonable
    explanation was given for the said discrepancy. Thus, it has been
    adumbrated that in the light of admitted procedural lapses and absence of
    contemporaneous reasoning, the opinion given by the witness is
    fundamentally flawed. His reliance on secondary material not forming
    part of record, coupled with unexplained discrepancy in numbering of
    the case, raises serious doubts about the integrity of the examination
    itself. Also, the lack of scientific methodology and demonstrative
    analysis, the opinion expressed by the expert lacks evidentiary weight.

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    That report is also not admissible as Certificate under Section 65B of The
    Indian Evidence Act was not filed alongwith it.

    30.1 Reliance has been placed on Murari Lal Vs. State of Madhya
    Pradesh32
    it has been argued that law relating to evidentiary value of
    opinion of an expert under Section 45 of The Indian Evidence Act,
    cannot be treated as conclusive or infallible. An expert merely assists the
    Court by providing scientific criteria for evaluation, but the final
    determination of facts and conclusions rests solely upon the Court. The
    Court is not bound to accept the opinion mechanically and it must be
    tested upon the touchstone of its reasoning, methodology and overall
    evidentiary consistency. It has been submitted that handwriting analysis
    is not infallible. The Court has to examine whether the expert has given
    clear reasons in support of his opinion and whether such opinion
    withstands scrutiny when tested against other material brought on record.
    Reference has thereafter been made to the report of DW1 whose view is
    contrary to that of PW40.

    (d) Testimony of Sh. Richhpal Singh (PW-41) – Through his
    testimony, Ld. Counsel for the accused has tried to demonstrate that
    specimen writings attributed to accused Ravi Saluja have not been
    proved to have been obtained by him. It has been submitted that Sh.
    Richhpal Singh (PW-41) did not remember how many pages, date time
    and duration of the specimen signatures of accused Ravi Saluja. His
    uncertainty and failure to record credible details concerning the

    32 (1980) 1 SCC 704

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    obtainment of specimen handwritings of accused Ravi Saluja creates a
    serious lacuna in prosecution’s case.

    30.2 Thereafter, legal objections have been taken of insufficiency of
    evidence to establish conspiracy punishable under Section 120 B IPC.
    Reliance has been placed upon Ram Narayan Popli Vs. CBI33, CBI Vs.
    Srichand & Ors.
    and Rakesh Kumar & Ors. Vs. State34 to urge that the
    very foundation of an offence under Section 120B IPC lies in the
    existence of an agreement between two or more persons to commit an
    illegal act or to achieve lawful object by illegal means. Such agreement –
    whether express or implied must be established through cogent, reliable
    and admissible evidence. Mere suspicion, proximity, association or
    knowledge of events does not satisfy the legal threshold required to bring
    home the culpability of the accused. Admitting that conspiracy is often
    hatched in secrecy and may be proved through circumstantial evidence.

    Relying upon Sharad Birdhichand Sarda vs. State of Maharashtra35,
    Hanumant Govind Nargundkar Vs. State of M.P.36 and C. Chenga Reddy
    Vs. State of A.P.37
    it has been argued that the chain of circumstances
    must be complete excluding every hypothesis except guilt of the accused.

    Relying upon Ramesh Bhai and Anr. Vs. State of Rajasthan38 and State of
    U.P. Vs. Ashok Kumar Srivastava39
    , it has been submitted that when a

    33 AIR 2003, SC 2748
    34 2009 (163) DLT 658
    35 1984 AIR 1622
    36 Criminal Appeal No. 56 o 1951 with No. 57 of 1951 decided on 23.09.1952 by Supreme Court of
    India
    37 (1996) 10 SCC 193
    38 (2009) 12 Supreme Court Cases 603
    39 1992 Crl. LJ 1104

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    case rests on circumstantial evidence the burden lies heavily upon the
    prosecution to establish each incriminating circumstance beyond
    reasonable doubt and the cumulative effect of such circumstances must
    be incompatible with the innocence of the accused. It has been submitted
    that where two view are possible, the one favouring the accused must be
    adopted.

    30.3 It has also been argued that principles governing conspiracy make
    it abundantly clear that the essence of the offence is not the mere
    commission of illegal acts, but the existence of prior agreement to
    commit such acts. While it is not necessary that every conspirator must
    play an active role or know all details of the conspiracy, there has to be
    convincing evidence that clearly shows that the accused was a willing
    and conscious participant in the unlawful design. In absence thereof,
    inference of conspiracy is not sustainable. Reverting to the present
    matter, it has been argued that there is no evidence – direct or
    circumstantial demonstrating any agreement of mind between accused
    Ravi Saluja and the co-accused persons. The material brought on record
    falls short of proving any concerted action, prior arrangement or conduct
    indicating participation in the alleged conspiracy. Rather, it has been
    submitted that material placed on record is fragmented, inconclusive and
    riddled with inconsistencies. Therefore, the essential ingredients of
    criminal conspiracy remained unproved.

    31. Final arguments of behalf of accused Sunil Kumar and accused
    Devender Pal Singh have been led by Ld. Counsel Sh. Vijay Bishnoi. It

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    has been argued on behalf of accused Devender Pal Singh that the role
    attributed to him is of having signed the documents on behalf of the
    CGHS as its president. However, doubt has been raised on the identity of
    the accused by drawing the attention of the Court to page no. 22/N (of
    file Ex. PW19/A) where the notings record that application has been
    moved by one Sh. D.P. Pappu. However, it has been submitted that no
    investigation has been conducted to connect the identity of Sh. D.P.
    Pappu with that of accused Devender Pal Singh. Therefore, it has been
    adumbrated that chances of false implication cannot be ruled out.
    Thereafter, leading the Court through the records, it has been submitted
    that there is no clarity as to how the purported specimen handwriting of
    the accused Devender Pal Singh were brought on record. Attention of
    the Court has been drawn to application dated 25.04.2013 wherein, there
    is no reference of the specimen writings of accused Devender Pal Singh.
    Thereafter, leading the Court through the examination of Sh. Richhpal
    Singh (PW-41), it has also been submitted that the said witness could not
    prove that the specimen writings attributed to accused Devender Pal
    Singh were indeed his. Be that as it may, drawing the attention of the
    Court to the handwriting experts report it has also been submitted that
    the said report is not incriminatory qua accused Devender Pal Singh.
    Further, alluding to the arguments led by Dr. Sushil Gupta, it has yet
    again been emphasized that the report of Sh. B.P. Mishra (PW-40) cannot
    be acted upon. Also, it has been submitted that the account opening form
    which was shown to PW1 for identification signature of accused
    Devender Pal Singh as well as accused Sunil Kumar, it can be gathered
    that the same is a photocopy. It has been submitted that the witness also

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    admitted during cross-examination that he can only depose qua the
    signatures as the document is suggestive of the positions being held by
    the signatories. Further, it has also been argued that none from the bank
    has been examined to prove the account opening form. Further, the
    prosecution has failed to lead convincing evidence to attribute the role to
    accused Devender Pal Singh as the President of the CGHS.

    31.1 The credibility of testimony of PW1 has also been challenged
    stating that he is an accused in at least 4-5 CGHS scam matters and
    therefore, the Court cannot deny the fact that such a witness is a tainted
    witness and could have deposed under duress. As regards the offence of
    conspiracy, it has been argued that the prosecution cannot attribute
    inconsistencies in the documents which are prior to when the accused
    persons allegedly took charge of the Managing Committee of the CGHS.
    It was not possible for them to confirm the veracity of the documents
    brought on record prior to them having taken charge of the Society. It has
    not been shown that there were any such circumstances upon which
    knowledge of inconsistencies can be attributed to accused Devender Pal
    Singh or Sunil Kumar. In fact, none of the prosecution witnesses have
    deposed on any facts which incriminate accused Devender Pal Singh or
    accused Sunil Kumar to the alleged conspiracy.

    31.2 Ld. Counsel for the accused persons has also condemned the
    investigation to be perfunctory and biased. It has also been submitted
    that specimen signatures / writings were taken by the Investigating
    Officer during investigation. However, no permission from the

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    concerned Magistrate / Special Judge was obtained before taking the
    specimen writing. Reliance has been placed upon Sapan Haldar Vs.
    State40
    . Also, the IO has not given any explanation as to why the
    admitted writings of the contemporaneous periods were not procured
    during investigation which was the best piece of evidence for
    comparison of the questioned documents attributed to the accused
    persons.

    31.3 Further, it has been submitted that the examination of Sh.
    Ravinder Choudhary (PW-48) elicits responses from the said witness
    which shows that Sh. Rajesh Aggarwal (PW-1) played a prominent role
    in the affairs of the Society. It was PW1 who had introduced Sh.
    Ravinder Choudhary (PW-48) as an architect to the Society. However,
    Sh. Rajesh Aggarwal (PW-1) has been chosen to be a witness instead of
    an accused and not much credibility can be attached to what he has
    deposed before the Court. Similarly, Smt. Shanti Devi (PW-12) has given
    evasive answers in her examination in chief and despite admitting her
    membership denied signatures in minutes of meetings of the year 1999,
    however, the Investigating Officer did not investigate the matter property
    by sending her signatures for analysis, as well. Further, it has been
    submitted that the Investigating Officers also chose not to chargesheet
    the auditor Sh. H.C. Kadam as it is stated that they did not find anything
    incriminatory qua him. However, this breaks the chain of conspiracy as it
    is the auditor who is responsible for ensuring that the compliances were
    made as per Bye-laws and the Act and Rules. Thus, it has been submitted

    40 Crl. Appeal No. 804/2001 decided on 11.08.2011 by Delhi High Court.

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    that the prosecution has miserably failed to establish its allegations
    against accused Devender Pal Singh and accused Sunil Kumar beyond
    reasonable doubt and they should therefore, acquitted of the offences
    charge with.

    ANALYSIS, APPRECIATION OF EVIDENCE AND REASONS

    32. Now as the Court proceeds to appreciate the evidence adduced to
    prove the charges framed against the accused persons, it deems it
    expedient and facilitatory to recapitulate the acts attributed to the accused
    persons, step by step.

    32.1 The genesis of the allegations against the accused persons is filing
    of application for revival of the Society and verification and final list of
    members under the signature of accused Devender Pal Singh as the
    President of the Society. The said application was directly filed before
    accused R.K. Srivastava on 10.05.2000. The said letter is at page no.
    255/C to 256/C (Ex. PW19/E) and accused R.K.Srivastava directed for
    its examination and verification. Thereafter, JR (South) i.e. Sh. Krishan
    Kumar (since discharged) directed for the application to be placed on file
    and call for records from the Society for verification. Pursuant thereto,
    the said application was put up before AR (South) accused P.N.
    Manchanda and then marked to the Dealing Assistant by him mentioning
    “urgent”.

    32.2 As per noting at page 18/N dated 10.05.2000, diary no. 366/AR(s)

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    was assigned to the said letter. It was recorded that in view of the facts
    and remarks of JR(S) i.e. Sh. Krishan Kumar (since discharged), records
    of the Society be called for verification. Accused PK Manchanda
    thereupon as per noting dated 15.05.2000 at pages 19/N-20/N opined
    “but from the letter of the society it is evident that records are still with
    the society. So we may call the records of the society for verification held
    on 16.04.2000”. The said proposal was approved by DR (South), JR
    (South) and finally by accused R.K. Srivastava and letter dated
    22.05.2000 (Ex. PW19/D) was issued to the President / Secretary of the
    society requiring production of the following documents :

    “1. Proceeding register

    2. Membership Register

    3. Documents of the last election held

    4. Accounts statement for the year under which the society was under

    liquidation

    5. All the documents of the General Body meeting held on 16.04.2000

    6. Any other relevant records pertaining to above subject.”

    32.3 Subsequently, on 26.05.2000 (as per page 21/N of file Ex.
    PW19/A), accused Sunil Kumar in the capacity of the Secretary of the
    Society produced the following documents:

    “1. Photocopy of GBM held on 16.4.2000.

    2. Photocopy of M.C resolution approving agenda

    3. Service proof of agenda notice

    4. Photocopy of proceeding of last election held on 22.8.99.

    5. Photocopy of M.C resolution approving agenda

    6. Service proof of Agenda notice.

    7. Accounts statements for 1991 to 2000.”

    32.4 Then, he was also requested to furnish the list of the existing
    members. On 29.05.2000, accused Sunil Kumar, Secretary of the Society
    attended the office and submitted the list of existing members as per

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    noting at page 21/N of Dealing Assistant. Accordingly, the Dealing
    Assistant prepared noting dated 30.05.2000 (page 22/N to 25/N)
    proposing withdrawal of winding up order. Upon the same, on
    31.05.2000 from pages 25/N to 27/N, accused P.N. Manchanda as AR
    (South) recommended exercise of power under Section 63(3) of DCS Act
    for cancelling of winding up order dated 12.02.1992 subject to
    conditions which are as under:

    “… 1. Elections of the society to be conducted in due course of
    time i.e within the prescribed period.

    2. Pending audits are completed within 3 months time of the
    revival of society.

    3. Records to be produced complying the audit objections well
    in time every year.

    4. The society will follow all the provisions of Coop. Act and
    rules and the directives issued from time to time.

    5. Records related to the resignations/enrolments of the members
    will be produced within the prescribed period for the approval of
    the competent authority.

    The society may be bound to fulfil these conditions so that due
    to the in action of the Management Committee the same
    condition may not arise.”

    32.5 The said recommendation was forwarded by JR (South) Sh.
    Krishan Kumar (now discharged) allowing an opportunity for hearing to
    the Managing Committee of the Society. The said recommendation was
    approved by accused R.K. Srivastava on 02.06.2000, itself and the
    hearing was thereafter, fixed by the office of RCS on 12.06.2000 at 11.00
    a.m. (page 28/N of file Ex. PW19/A) and a letter dated 07.06.2000 (Ex
    PW19/C) under the signature of accused P.N. Manchanda was sent to the
    President / Secretary of the Society. Pursuant thereto, accused Devender
    Pal Singh (President), accused Sunil Kumar (Secretary), accused Ravi
    Saluja, accused Anil Kumar and Smt. Shanti Devi (PW-12) appeared

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    before accused R.K. Srivastava (RCS) and the noting reads as under:

    “… It was decided that the records of the society need to be perused
    and accordingly they will be called on 11.00 a.m. on 21.6.2000. The
    proceedings register was taken on record carrying entries from page
    3 to 70. Documents need to be thoroughly examined by AR.”

    32.6 This was followed by accused P.N. Manchanda calling for records
    for verification vide his noting dated 14.06.2000 at page 29/N of file Ex.
    PW19/A. Thereafter, as per the noting dated 19.06.200 of accused P.N.
    Manchanda at pages 30/N and 31/N of file Ex. PW19/A, accused
    Devender Pal Singh (President) and accused Sunil Kumar (Secretary) of
    the Society produced the membership register consisting of 49 pages
    containing 157 entries. It was reported that 52 members had resigned.
    They also produced proceedings registers for the period 10.10.1982 to
    16.12.1994 (containing 95 pages). Accused P.N. Manchanda further
    recorded satisfaction that statutory audit of the Society was complete till
    1989-1990 as per the report available at page no 236/C and that balance
    sheets for the periods 1999-1991 to 1999-2000 (pages 258/C to 275/C)
    had also been filed. Last election had been held on 22.08.1999 and
    records of service of agenda notice upon 105 members alongwith copy of
    the proceedings of GBM (at pages 282/C to 289/C) was found to be to
    his satisfaction.

    32.7 He also recorded that General Body Meeting was informed about
    the status of liquidation of the Society and the Managing Committee in
    its meeting dated 19.03.2000 decided to call the General Body Meeting
    for seeking the opinion of the members. Thus, General Body Meeting
    dated 16.04.2000 was held in the presence of the members and it was

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    decided that the Society be revived authorizing accused Devender Pal
    Singh being the President.

    32.8 Then, as per proceedings dated 22.06.2000 at pages 31/N to 32/N
    accused R.K.Srivastava has recorded that accused Devender Pal Singh
    (President) and accused Sunil Kumar (Secretary) of the Society appeared
    alongwith original record of membership which were seen. It further
    mentions that the records had been verified by the Zonal AR that GBM
    had been called and resolution had been passed to get the Society
    revived. Accused Devender Pal Singh and accused Sunil Kumar were
    advised to file an affidavit that the Society would comply with the
    statutory liabilities in future and thereafter, the request made by the
    Society would be considered. The proceedings register was then
    discharged and handed over to the Secretary of the Society.

    32.9 Immediately on the same day an affidavit at page no. 300/C was
    filed by accused Devender Pal Singh undertaking to comply with the
    statutory obligations cast upon by the DCS Act. Subsequent thereto, as
    per noting at page no. 32/N and 33/N, on the same day, the Dealing
    Assistant had prepared a note that since the compliance of directions of
    RCS had been made, the request of the Society to withdraw the winding
    up order may be acceded to. The said recommendation was endorsed by
    accused P.N. Manchanda (AR-South) recommending exercise of power
    under Section 63(3) of DCS Act and revival of the Society. On
    26.06.2000, Dy. Registrar (South) Sh. B.M. Sethi endorsed the
    recommendation which was further approved by JR (South) on

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    22.06.2000 also recommending putting up of draft order. The said draft
    order was placed before accused R.K. Srivastav on 22.07.2000 as per
    page 34/N of file Ex. PW19/A and he approved the same and order under
    Section 63(3) of DCS Act (Ex. PW19/B) was issued on 29.06.2000
    cancelling the liquidation order subject to following conditions :

    “1. Elections of the society to be conducted in due course of time i.e.
    within the prescribed period.

    2. Pending audits are completed within 3 months time of the revival
    of the society.

    3. Records to be produced complying the audit objections well in
    time every year.

    4. The society will follow all the provisions of Act and rules and the
    directives issued from time to time.”

    32.10 Thereafter, a letter was received on 27.07.2000 (at page no.38 of
    file D-19 tendered in evidence as Ex. PW40/G (colly) was received from
    the Secretary of the Society for approval of enrollment/resignation of
    members and for approval of final list of members for allotment of land
    as per noting dated 28.07.2000 (page no. 35/N of file Ex. PW19/A). Upon
    the same, on 02.08.2000 accused Sunil Kumar had been summoned for
    verification of records by accused P.N. Manchanda. On 02.08.2000,
    accused Sunil Kumar appeared as the Secretary of the Society and
    produced the relevant records in original for verification. As per noting
    dated 02.08.2000, the records were completely verified and thereafter,
    accused P.N. Manchanda recommended the matter for approval from
    competent authority. Accordingly, detailed note dated 08.08.2000 (pages
    36/N to 42/N File Ex.PW19/A) was prepared by the Dealing Assistant.
    Upon the same, on 11.08.2000 at pages 42/N and 43/N of File
    Ex.PW19/A, accused P.N. Manchanda has recorded as under:

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    “May kindly peruse the aforegoing note for the approval of final
    list of members for allotment of land to the Society. The Society
    was registered at Sl. No. 1033 (H). On 7-12-83 (P-122/C) with its
    65 promoter members. Thereafter, the Society submitted a final
    list of 105 members (P-195/C) enrolled upto 26-7-1985. The
    Society was called in the office to produce the records related to
    these 105 members so that these enrolments could be approved.

    But the Society failed to produce the records. Finally the Society
    was placed under liquidation vide order dt. 12.2.92. Thereafter,
    Ld. RCS vide his order dt 29.6.2000 (P-305/C) exercising his
    vested powers u/s 63 of DCS Act 1972 revived the Society
    imposing certain conditions to conduct elections audit and
    submitted the records related to the resignations and enrolments.
    The Society has now completed the statutory obligations i.e.
    elections and audit as stated above. Records related to
    resignations/enrolments have been produced which have been
    verified. Copies of these records have been retained and placed in
    the attached folder. Ld. RCS may approve the list of 105 members
    detailed on 39/N to 41/N.
    DR (S) Sd/-

    11/8/2000

    32.11 The said recommendation was seconded by Sh. B.M. Sethi, D.R.
    (South) observing as under as per noting dated 17.08.2000
    In view of the facts of verification as replied at page 36/N to 43/N
    we may approve the list of 105 members as put up by A.R (S) as
    ‘A’ above.

                  J.R. (S (South))                                   BML
                                                                     17/8/2000
    
    
    32.12              Sh. Krishan Kumar, J.R. (South) (since discharged) then
    

    noted “(A) above be approved” on 18.08.2000.

    32.13 When the file was put up before accused R.K. Srivastava for
    approval, on 21.08.2000, his noting reads as under:

    “There is some sanctity to the cut off date i.e. 30.6.86. Then there
    is some sanctity to list of 105 members having submitted earlier
    for which society failed to produce records and Doc was put
    under liquidation during 1992. When the Society remained under

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    liquidation from 1992 till its revival how come enrolments and
    resignations have taken place?

    This needs a clarification before approving any list of
    members.

                    AR (South)                                                Sd
                                                                        21/8"
    
    
    

    32.14 Pursuant thereto, in view of the objections raised by accused R.K.
    Srivastava, notice for clarification was sent to the Society as per noting
    dated 28.08.2000 (Page 44/N of file Ex.PW19/A).

    “In view of the observations on PrePage by the Ld. R.C.S. we
    may seek the clarification from the Society. Fair letter is added for
    sign Pl.

                 Sd
                 28/8/2000                                         A.R (S)"
    
    
    

    32.15 A letter dated 28.08.2000 (Ex.PW19/F at page no. 37 of file
    Ex.PW40/G(colly) (D-19)) was issued by accused P.N. Manchanda to the
    Society. In pursuance thereof, the Society responded by letter dated
    31.08.2000 through accused Devender Pal Singh stating that “the
    enrollments and resignations that had taken place earlier during the
    period under which the society was placed under liquidation, was done
    by the previous Managing Committee, that was in power during those
    periods, which was against the Act / Rules. However, the present
    Managing Committee during its meeting held on 23.07.2000 had
    confirmed and accepted all those enrollments and resignations….”. As
    per noting dated 05.09.2000 (at pages no. 44/N & 45/N of file Ex.
    PW19/A (D-3, Vol-I)), it is recorded as under:

    “With reference to objections raised by the Ld. R.C.S on pre-page it is
    submitted that the society sought clarification in this regard vide our letter
    dated 28.8.2000. The society vide its letter dated 31.8.2000 had stated that
    enrollments and resignations which had taken place during the period under

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    which the society was placed under liquidation, was done by the previous
    Managing Committee which was in power in those years, which is against
    the Act/Rules. However the present Managing Committee vide its M.C
    Meeting dated 23.7.2000 had confirmed and accepted all these enrolments
    and resignations which had taken place during the period under which the
    society was placed under liquidation i.e from 12.2.1992 to 29.6.2000. The
    society had produced the original records which were verified and the copy
    of the same is placed from page 544/c to 548/c.

    In view of the circumstances mentioned prepage and from pages 36/N on
    wards, the list of 105 members as detailed at page 39/N to 41/N may be
    approved and the same may be forwarded to D.D.A for allotment of land.

    Submitted pl.

    Sd
    05.9.2000 A.R (S).”

    32.16 Accused P.N. Manchanda then noted as under on 05.09.2000:

    : May kindly see the above note with reference to the observations of
    Ld. RCS on 43/N. The Society has rectified its resolutions passed
    during the period under liquidation and accepted all the resignations
    and enrolments afresh in its m.c. meeting dt. 23.7.2000 (Copy of
    minutes placed at P-545 to P-547). May approve x above.

            DR(S)                                               Sd
                                                        5/9/2000"
    
    

    32.17 Which was forwarded to accused R.K. Srivastava by Sh. B.M.
    Sethi, D.R. (South) and Sh. Krishan Kumar, J.R. (South) (since
    discharged) on 06.09.2000. Yet again, accused R.K. Srivastava
    questioned as under on 07.09.2000 (page 45/N)
    “Is it permissible under the provision of law? JR to examine &
    comment.

             JR (South)                                             Sd
                                                             7/9"
    
    
    

    32.18 The same was called for discussion by Sh. Krishan Kumar J.R.
    (South) (since discharged) and he on 17.09.2000 (at page no. 46/N of file
    Ex.PW19/A) has noted as under:

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    “Discussed. The enrolments & resignations are in the competence of
    the Managing Committee. Although such action during the
    liquidation proceedings had no legal sanctity, yet once the Society
    has been revived and it is MC in a fresh resolution dated 23/7/2000
    has done during the period of liquidation. I do no think there is any
    legal hitch in such decisions now on it is in the competence present
    Managing Committee.

             JR(S)                                                      Sd
                                                                 17/9/2000"
    
    32.19        Then, accused R.K. Srivasatava approved the enrollments and
    

    resignations and list of members. Then, as per noting dated 09.10.2000
    (page no. 47/N of file Ex. PW19/A (D-3, Vol-I)), on request of the
    Society Sh. Satish Singh Aswal (examined as PW-19) was appointed as
    the Election Officer by Sh. Yogiraj, then AR (South). He submitted his
    report qua election conducted by him on 19.11.2000 as is referred to in
    the noting dated 27.12.2000 (at page no. 47/N-48/N of file Ex. PW19/A
    (D-3, Vol-I)). The report is taken on record by Sh. Yogiraj who was then
    the AR (South). For audit, Sh. H.C. Kadam was appointed and he
    submitted his report to AR (Audit) on 17.07.2000 (Ex. PW11/Z7 (D-3,
    Vol-IV))

    ALLEGATIONS OF FORGERY, USE OF FORGED DOCUMENTS
    AND CONSPIRACY TO FORGE AND USE FORGED DOCUMENTS.

    33. As per the case of prosecution, the minutes of meeting dated
    16.04.2000 (Ex.PW12/P at pages no. 66 to 70 of Proceedings Register
    (Ex.PW11/Z6 also D-15)) on the strength of which application under
    Section 63(3) of The DCS Act (Ex.PW19/E) had been filed is fabricated
    and contains forged signatures of members who had not participated in
    the said meeting. Similarly, minutes of meeting dated 12.08.1999 of the

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    managing committee (Ex.PW12/E)41 had also been fabricated as the
    participants shown to have attended the same had neither attended it nor
    signed on the minutes of meeting. Further, the order for withdrawal of
    liquidation dated 29.06.2000 (Ex.PW19/B) being a conditional order
    imposed certain conditions for revival. Of them, election of the Society
    was to be conducted within the prescribed period and records related to
    resignations/enrollments of the members was also directed to be
    produced within the prescribed period. However, minutes of meeting of
    the Managing Committee dated 23.07.2000 (at pages 78 to 81of
    Proceedings Register (Ex.PW19/E)) wherein enrollments and
    resignations of members made during the period of liquidation were
    accepted and confirmed and the final list of members for approval of
    RCS for allotment of land was finalised, also had been fabricated and
    forged. Additionally, it has also been alleged that the minutes of meetings
    of the managing committee in which resignations of 42 members (from
    1986 to 2000), out of which 35 members have been shown to have
    resigned between 1990-1995 (during liquidation) have been fabricated
    and forged. Allegedly, the 29 members shown to have resigned in 1994
    in the minutes of meeting, thereby creating corresponding vacancies that
    had been filled up by the Society apparently in 1994, had been back
    dated as infact, the said enrollments had been made between 1999-2000
    just prior to the revival of the Society. Therefore, the resignation
    applications and receipts issued had allegedly, also been forged. Also,

    41 The agenda of the meeting was fulfillment of statutory requirement of DCS Act and Rules as it
    was informed by the Secretary that the society had been put under liquidation vide order dated
    12.02.1992. Further, election was conducted by Sh. Vinod Kumar, Election Officer who declared
    the winners which included accused Devender Pal Singh as the President of the Society, accused
    Sunil Kumar, accused Ravi Saluja and accused Anil Kumar as the Managing Committee members.

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    certain applications for enrollment and affidavits were also allegedly,
    forged as the members shown claimed that they had not applied for the
    membership of the Society. Consequently, the final list of members
    (Ex.PW11/Z19) is also a false document.

    33.1 In specific, accused K.K. Wadhwa, accused Dev Raj (since
    deceased), accused Ravi Saluja and accused Devender Pal Singh have
    also been substantively charged for commission of offences punishable
    under Section 467/468 IPC for fraudulently and dishonestly
    preparing/getting prepared false and forged documents for securing
    cancellation of winding up order from the office of RCS and allotment of
    land from DDA at a subsidized rate. Accused Devender Pal Singh has
    also been facing trial for fraudulently and dishonestly and with
    knowledge to have used the fake and fabricated documents for securing
    cancellation of winding up order, approval of freeze list of 105 fictitious
    members of the Society and thereafter, obtain land from DDA at a
    subsidized rate.

    33.2 Section 467, 468 and 471 of IPC stipulate as under:

    “467. Forgery of valuable security, will, etc.–Whoever forges a
    document which purports to be a valuable security or a will, or an
    authority to adopt a son, or which purports to give authority to any
    person to make or transfer any valuable security, or to receive the
    principal, interest or dividends thereon, or to receive or deliver any
    money, movable property, or valuable security, or any document
    purporting to be an acquittance or receipt acknowledging the
    payment of money, or an acquittance or receipt for the delivery of
    any movable property or valuable security, shall be punished with
    [imprisonment for life], or with imprisonment of either description
    for a term which may extend to ten years, and shall also be liable to
    fine.

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    468. Forgery for purpose of cheating.–Whoever commits forgery,
    intending that the 1 [document or electronic record forged] shall be
    used for the purpose of cheating, shall be punished with
    imprisonment of either description for a term which may extend to
    seven years, and shall also be liable to fine.

    471. Using as genuine a forged document or electronic record.–
    Whoever fraudulently or dishonestly uses as genuine any [document
    or electronic record] which he knows or has reason to believe to be a
    forged 3 [document or electronic record], shall be punished in the
    same manner as if he had forged such [document or electronic
    record].”

    33.3 While defining forgery, the Apex Court in Md. Ibrahim & Ors. Vs.
    State of Bihar & Anr.42
    , has held as under: –

    “9. The term “forgery” used in these two sections is defined in
    section 463. Whoever makes any false documents with intent to
    cause damage or injury to the public or to any person, or to support
    any claim or title, or to cause any person to part with property, or to
    enter into express or implied contract, with intent to commit fraud or
    that the fraud may be committed, commits forgery. Section 464
    defining “making a false document” is extracted below:

    “464. Making a false document.-A person is said to make a false
    document or false electronic record –

    First:-Who dishonestly or fraudulently –

    (a) makes, signs, seals or executes a document or part of a
    document;

    (b) makes or transmits any electronic record or part of any electronic
    record;

    (c) affixes any digital signature on any electronic record;

    (d) makes any mark denoting the execution of a document or the
    authenticity of the digital signature, with the intention of causing it
    to be believed that such document or a part of document, electronic
    record or digital signature was made, signed, sealed, executed,
    transmitted or affixed by or by the authority of a person by whom or
    by whose authority he knows that it was not made, signed, sealed,
    executed or affixed; or
    Secondly.-Who, without lawful authority, dishonestly or
    fraudulently, by cancellation or otherwise, alters a document or an
    electronic record in any material part thereof, after it has been made,
    executed or affixed with digital signature either by himself or by any
    other person, whether such person be living or dead at the time of

    42 (Criminal Appeal No.1695 of 2009) (2009) 13 (ADDL.) S.C.R. 1254

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    such alternation; or
    Thirdly.-Who dishonestly or fraudulently causes any person to sign,
    seal, execute or alter a document or an electronic record or to affix
    his digital signature on any electronic record knowing that such
    person by reason of unsoundness of mind or intoxication cannot, or
    that by reason of deception practised upon him, he does not know
    the contents of the document or electronic record or the nature of the
    alteration.

    Explanation 1 – A man’s signature of his own name may amount to
    forgery.

    Explanation 2 – The making of a false document in the name of a
    fictitious person, intending it to be believed that the document was
    made by a real person, or in the name of a deceased person,
    intending it to be believed that the document was made by the
    person in his lifetime, may amount to forgery.
    [Note: The words ‘digital signature’ wherever it occurs were
    substituted by the words ‘electronic signature’ by Amendment Act
    10 of 2009).”

    The condition precedent for an offence under sections 467 and 471
    is forgery. The condition precedent for forgery is making a false
    document (or false electronic record or part thereof). This case does
    not relate to any false electronic record. Therefore, the question is
    whether the first accused, in executing and registering the two sale
    deeds purporting to sell a property (even if it is assumed that it did
    not belong to him), can be said to have made and executed false
    documents, in collusion with the other accused.

    10. An analysis of section 464 of Penal Code shows that it divides
    false documents into three categories:

    (10.1.) The first is where a person dishonestly or fraudulently makes
    or executes a document with the intention of causing it to be
    believed that such document was made or executed by some other
    person,· or by the authority of some other person, by whom or by
    whose authority he knows it was not made or executed.
    (10.2.) The second is where a person dishonestly or fraudulently, by
    cancellation or otherwise, alters a document in any material part,
    without lawful authority, after it has been made or executed by
    either himself or any other person.

    (10.3.) The third is where a person dishonestly or fraudulently
    causes, any person to sign, execute or alter a document knowing that
    such person could not by reason of (a) unsoundness of mind; or (b)
    intoxication; or (c) deception practised upon him, know the contents
    of the document or the nature of the alteration.

    11. In short, a person is said to have made a ‘false document’, if (i)
    he made or executed a document claiming to be someone else or
    authorised by someone else; or (ii) he ‘ a document; or (iii) he

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    obtained a altered or tampered document by practicing deception, or
    from a person not in control of his senses.”

    33.4 The prosecution has to prove beyond reasonable doubt (a) that the
    document is false (b) that the accused has prepared the false document

    (c) with the intention to defraud, in order to establish the charge of
    forgery.

    33.5 For efficient analysis, the forged documents identified by the
    prosecution can be categorized as under:

    a. Proceedings Registers (Ex.PW10/B also D-14 and Ex.PW11/Z6
    also D-15) containing original minutes of meeting between 10.10.1983 43
    to 10.12.2000 and in specific dated 31.07.1994 (Ex.PW13/D1),
    12.09.1994 (Ex.PW13/Z13), 10.10.1994 (Mark AB), 06.11.1994,
    16.12.1994, 12.02.1995 (Ex.PW12/L), 03.12.1995 (Ex.PW12/M),
    24.11.1996 (Ex.PW12/1), 24.12.1996 (Ex.PW12/N), 31.03.1997
    (Ex.DW1/Q), 30.05.1997 (Ex.DW1/R), 16.09.1997 (Ex.DW1/S),
    19.10.1997 (Ex.PW14/K), 31.12.1997 (Mark DW1/T), 28.02.1998 (Mark
    DW1/U), 29.04.1998 ( Mark DW1/V), 30.06.1998 (Mark DW1/W),
    30.08.1998 (Mark DW1/X), 27.09.1998 (Ex.PW14/L also Ex.PW12/K),
    16.04.2000 (Ex.PW12/P) and 23.07.2000.

    b. Photocopy of agenda notice (at page 279/C of file Ex.PW40/E
    (colly)) along with service proof of agenda notices for GBM dated

    43 Even though through Ms. Sudershan Kumari (PW13), the Ld. PP for the State has got tendered
    minutes of meeting dated 10.10.1983 (PW13/F), 20.12.1983 (Ex.PW13/G), 05.06.1984
    (Ex.PW13/H), 29.07.1984 (Ex.PW13/J), 08.05.1985 (Ex.PW13/K), 07.08.1985 (Ex.PW13/L),
    14.12.1985 (Ex.PW13/M), 31.03.1986 (Ex.PW13/N), 10.05.1986 (Ex.PW13/D), 15.07.1986
    (Ex.PW13/Q), 12.11.1986 (Ex.PW13/R), 15.04.1987 (Ex.PW13/S), 13.06.1987 (Ex.PW13/T),
    20.09.1987 (Ex.PW13/U), however, the questioned documents as Q-220A is from 15.11.1987,
    only.

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    16.04.2000 (Mark 6X) (at pages 276/C to 278/C of the same file)
    c. Photocopy of agenda notice (at page 289/C of file Ex.PW40/E
    (colly)) along with service proof of agenda notices for AGM dated
    22.08.1999 (Ex.PW4/C) (at pages 285/C to 288/C of the same file)
    d. Membership Register (Ex.PW41/F (colly) also D-13))
    e. Photocopies of applications for resignation (pages 393/C to 350/C
    in File Ex.PW40/D (colly) (also D-3, Vol-II))(43 applications)
    f. Photocopy of Cash Receipts (pages 349/C to 306/C in File
    Ex.PW40/D (colly) (also D-3, Vol-II)) (44 receipts).
    g. Applications for membership (in Files 43/I (colly), Ex.PW40/J
    (colly) and Ex.PW40/K (colly))
    h. Affidavits of purported members making declaration of being
    eligible to become a member of the Society (pages 405/C to 440/C in
    File Ex.PW40/D (colly)) (D-3, Vol-II).

    i. Consolidated List of Members (Ex. PW11/Z119)
    j. Account statements since 1990-1991 to 1999-2000 (at pages 258/C
    to 275/C of File Ex.PW40/E (colly) also, D-3 Vol-III)).

    33.6 The Court now proposes to delve upon aforementioned class of
    documents one by one as under:

    a. Whether Proceedings Register, Agenda Notices and their proof of
    service are fabricated and forged?

    i) To demonstrate that minutes of meeting of the Managing Committee
    of the Society dated 15.11.1987, 31.12.1987, 31.03.1988, 31.08.1988,
    31.03.1989, 15.05.1989, 03.06.1989, 30.11.1989, 15.02.1990,

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    03.03.1990, 31.03.1990, 31.05.1990, 28.07.1990, 30.12.1990,
    10.04.1991, 31.05.1991, 30.07.1991, 30.08.1991, 30.09.1991,
    29.10.1991, 30.12.1991, 27.02.1992, 06.04.1992, 30.04.1992,
    30.08.1992, 30.12.1992, 31.03.1993, 30.04.1993, 30.06.1993,
    24.08.1993, 25.10.1993, 27.11.1993, 30.12.1993, 28.01.1994,
    28.02.1994, 29.03.1994, 28.05.1994, 31.07.1994, 12.09.1994,
    10.10.1994, 06.11.1994 and GBM dated 30.09.1988, 17.08.1989,
    30.01.1990, 21.10.1991, 27.11.1993 (in Proceeding Register Ex.PW10/B
    (D-14))
    and
    meeting of the Managing Committee of the Society dated 15.01.1995,
    26.03.1995, 21.05.1995, 16.07.1995, 09.09.1995, 05.11.1995,
    28.02.1996, 30.06.1996, 25.08.1996, 16.10.1996, 29.01.1997,
    30.05.1997, 28.07.1997, 31.12.1997, 28.02.1998, 30.06.1988,
    10.01,1999, 04.04.1999, 05.06.1999, 25.07.1999, 10.01.2000,
    19.03.2000, 14.05.2000, 12.06.2000, 02.07.2000, 09.07.2000,
    23.07.2000, 28.08.2000, 29.09.2000, 22.10.2000, 26.11.2000 and
    10.12.2000 and AGM/GBM dated 12.02.1995, 03.12.1995, 24.11.1996,
    19.10.1997, 27.09.1998, 22.08.1999 and 16.04.2000 (in Proceeding
    Register Ex.PW11/Z6 D-15), have been fabricated and forged, the
    Prosecution seeks to rely upon the following evidences:

    (a.) Testimonies of members (whether genuine or fake) Sh. Durgesh
    Yadav (PW-4), Sh. Ashok Kumar (PW-10), Smt. Sudarshan Kumari
    (PW-13), Ms. Meenakshi Fialok (PW-16), Sh. Rajesh Jaggi (PW-21), Sh.
    Nahar Singh (PW-14), Smt. Shanti Devi (PW-12), Sh. Rajesh Aggarwal
    (PW-1), Sh. Vijender Yadav (PW-15), Sh. Ram Chandra (PW-24), Sh.

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    Anil Kumar Gulati (PW-7), Sh. Faqir Chand (PW-9), Sh. Deepak Bajaj
    (PW-23), Sh. Vinod Kumar (PW-33) and Sh. Surender Kumar (PW-34).
    (b.) Handwriting Analysis Report (Ex. PW40/C) tendered in evidence
    by Sh. B.P. Mishra (PW-40) along with statements of miscellaneous
    witnesses Sh. Sudhir Kant (PW-42), Sh. V.S. Dagar (PW-43), Sh. Suresh
    Kullar (PW-44) and Inspector Richhpal Singh (PW-41) for identification
    of the specimen writings / signatures.

    (a.(i).) So far as the testimony of Smt. Sudarshan Kumari (PW-13)
    (sister of accused Dev Raj) (Membership no. 11) is concerned, it is
    observed that qua the genuineness of the minutes of meeting, she did not
    support the case of prosecution to the effect that no meeting dated
    22.08.1999 had been conducted and that she had signed the same at
    request of her brother accused Dev Raj (since deceased) and that minutes
    of meeting dated 16.04.2000 had not been signed by her and was rather
    forged. In fact, she testified that minutes of meeting in Proceeding
    Register Ex.PW10/B (D-14)) were bearing her signature and she had
    attended those meetings. Though she claimed she did not remember
    whether she had attended the meeting of the Society held on 22.08.1999
    (Ex.PW12/E), it was signed by her. She also stated that minutes of GBM
    dated 16.04.2000 (Ex.PW12/P) had been signed by her. However, it
    cannot be lost sight of that she is a relative of accused Dev Raj (since
    deceased) and of accused Rajesh Kumar Khatri and therefore, naturally
    inclined not to depose against them. Similarly, Ms. Meenkashi Fialok
    (PW-16) (daughter of accused Dev Raj (since deceased) and sister of
    accused Rajesh Kumar Khatri) also did not support the case of the

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    prosecution that she was introduced as a member only in the year 2000
    and not before that.

    (a.(ii.)) However, during examination Smt. Shanti Devi (PW-12)
    (sister of accused Sunil Kumar and accused Anil Kukmar), stated that
    she had attended four or five meetings of the Society. Thereafter, she
    stated that she did not remember whether she had attended the GBM of
    the Society dated 22.08.1999 (Ex.PW12/J) and also denied the signature
    attributed to her at Serial no. 34 of the list of attendees. She denied
    having attended GBM dated 27.09.1998 (Ex.PW12/K), 12.02.1995
    (Ex.PW12/M), dated 24.11.1996 (Ex.PW12/N), 16.04.2000
    (Ex.PW12/P) and dated 19.11.2000 (Ex.PW12/Q) and also deposed that
    they did not bear her signatures. This is contradictory to her statement
    under Section 161 Cr.P.C. (Mark PW12/DA) according to which the said
    minutes of meeting was signed by her at her residence at behest of her
    brother accused Anil Kumar. But there are compelling reasons for the
    witness to not support the case of the prosecution on the said aspect as
    she is a relative of accused Anil Kumar and accused Sunil Kumar and it
    can also be gathered from noting at page 29/N of file Ex. PW19/A that
    she had accompanied accused Devender Pal Singh, accused Sunil
    Kumar, accused Ravi Saluja and accused Anil Kumar for the hearing
    before the RCS on 12.06.2000. Also, as, she was a member of the
    Executive Committee of the Society as admitted by her during her
    examination in chief. So, her vested interest cannot be ignored. Be that
    as it may, the said contradiction does not in any way render the
    aforementioned minutes of meeting to be genuine as the witness has

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    categorically, denied to have signed them. The genuineness of the
    minutes of meeting dated 06.11.1994 is further questionable as from her
    examination and cross-examination, it has also come on record that she
    joined the Society 17-18 years back (w.e.f. 06.10.2018) therefore, around
    the year 1999-2000 and she also denied to have become the member of it
    in November, 1994 even though she has also stated that the application
    date “02.11.1994” was mentioned by her at the time of becoming a
    member. This aspect of her testimony has not been effectively
    controverted.

    (a.(iii.)) Also, Sh. Durgesh Yadav (PW-4) deposed that he never
    attended the proceedings of the general body of the Society as he had not
    consciously become a member of the Society by himself. He has deposed
    that some Sh. Parvesh44 Yadav and Sh. Vijender Singh had obtained his
    signatures on some documents. When he was shown the photocopy of
    minutes of meeting of the GBM dated 22.08.1999 (Ex. PW4/E at page
    no. 284/C to 282/C of file Ex. PW40/E (colly)) (the original of said
    minutes of meeting is already Ex. PW12/E in the Proceedings Register
    Ex.PW11/Z6), he denied having attended the said meeting and also
    deposed that signatures appearing against his name at sl no. 21 is forged.
    Here, contents of minutes of meeting dated 06.11.1994 therefore, also
    appear to be fabricated as Sh. Durgesh Yadav was shown to have been
    introduced as a member of the Society on 06.11.1994. During his cross-
    examination conducted only by Ld. Counsel for accused Rajesh Kumar

    44 One Parvesh is shown as a member at sl no. 16 and one Vijender Singh (PW-15) has also been
    examined and purportedly shown as a member at sl no. 25 of minutes of meeting of the GBM
    dated 22.08.1999 (Ex. PW12/E)

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    Khatri, there has been no questioning on the assertions of the witness and
    therefore, the testimony of the witness is untraversed.

    (a.(iv.)) Similarly, when Sh. Vijender Singh (PW-15) was examined
    by the prosecution, he has deposed that he became the member of the
    Society in the year 1999 or 2000 through accused Dev Raj (since
    deceased). He also confirmed that accused Sunil Kumar was looking
    after the finance of the Society. However, he failed to identify him in
    Court due to lapse of time. On being shown minutes of meeting dated
    22.08.1999 (Ex. PW12/E), he deposed that “the signatures in my name
    on this document at Point D at Sr. No. 25, page No. 58 are not mine “.
    He also deposed that minutes of meeting of GBM dated 16.04.2000 (Ex.
    PW12/P) also did not contain his signature at point D at sl no. 47 at page
    no. 67 (of Register Ex. PW11/Z6 also D-15). When he was cross-
    examined by Ld. Counsel for accused K.K. Wadhwa, he deposed that due
    to lapse of time he was unable to identify his signatures or documents
    which were shown to him. Thus, a futile attempt was made by the
    defence to discredit the witness. The attempt is futile according to this
    Court as the witness when he identified the signatures or documents
    during his examination in chief did not whisper about any compulsion to
    do so. Therefore, a stray suggestion of his inability to identify the
    signature or documents shown to him is of no consequence.

    (a.(v.)) When Sh. Ashok Kumar (PW-10) was examined on
    25.08.2018, he testified that he had become a member of the Society
    about 30-35 years ago through one Sh. Massa Ram. But, on being shown

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    the minutes of GBM dated 10.08.1983, 30.09.1988, 17.08.1989,
    29.10.1991 and 27.11.1993 in Register Ex. PW10/B (D-14), he denied
    the signatures against his name. He also denied signatures against his
    name in minutes of meeting of the Managing Committee from
    05.06.1984 to 30.09.1991. During cross-examination conducted by Ld.
    Counsel for accused Rajesh Kumar Khatri no material was elicited to
    contradict the assertion of the witness that he had not participated in the
    above-mentioned GBMs and that his signatures on the minutes had been
    forged.

    (a.(vi.)) Further, when the testimony of Sh. Nahar Singh (PW-14) is
    perused, it can be fathomed that he never became a member of the
    Society. He also denied having attended any meeting of the Society and
    specifically deposed that proceedings of GBMs dated 12.02.1995 (Ex.
    PW12/L), 03.12.1995 (Ex. PW12/M), 24.11.1996 (Ex. PW12/N),
    19.10.1997 (Ex. PW14/K), 27.09.1998 (wrongly mentioned in the
    deposition sheet as 22.09.1998) (Ex. PW14/L), 22.08.1999 (Ex.
    PW12/E) and 16.04.2000 (Ex. PW12/P) did not bear his signature
    against his name. During cross examination, Ld. Counsel for accused
    Anil Kumar and accused Sunil Kumar and also Ld. Counsel for accused
    K.K. Wadhwa attempted to raise doubts on the credibility of the witness
    seeking to demonstrate that he had suffered some loss of memory on
    account of a bye-pass surgery. However, in the considered view of the
    Court, it has not been clarified from the examination as to which organ of
    the witness was affected requiring surgery and whether, the said
    treatment could have affected his cognitive abilities. The witness has

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    been examined in chief in detail and during his said examination, the
    Court has not observed any incompetency on his part. Therefore, the
    cross-examination is superficial and does not raise any credible grounds
    to dis-credit the witness.

    (a.(vii.)) Sh. Ramesh Chandra (PW-24) has testified that he became a
    member of Society in 1984-1985. However, he denied that he had
    applied for resignation from the membership vide application dated
    27.08.1984 (Ex.PW24/C) or that receipt Ex.PW24/B which is dated
    28.09.1984 was not signed by him. Yet, as per minutes of meeting dated
    12.09.1994 (Ex.PW13/Z13), he has shown to have resigned casting
    doubts on the contents of the meeting. The witness could not confirm
    whether the application for withdrawal and cash receipt was forged by
    his brother in law Sh. Baldev Raj. Therefore, during cross-examination,
    the defence has not been able to disprove the assertions of the witness.

    (a.(viii.)) As per minutes of meeting of the Management Committee
    dated 12.09.1994 (Ex.PW13/Z13), Sh. Anil Kumar Gulati (PW-7) has
    also been shown to have resigned. However, the witness when examined
    before the Court has denied that application for withdrawal (Ex.PW7/C)
    was written or signed by him and also that cash receipt (Ex.PW7/D) was
    signed by him. Once again, his testimony qua documents being forged
    remained unrebutted as can be seen from the cross-examination. Hence,
    it casts doubts on the genuineness of minutes of meeting dated
    12.09.1994 (Ex.PW13/Z13).

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    (a.(ix.)) Sh. Deepak Bajaj (PW-23) when examined before the Court
    categorically deposed that he had never become a member of any
    Cooperative Group Housing Society. Therefore, application for
    resignation dated 01.09.1994 (Ex. PW23/B) as also the receipt dated
    27.09.1994 (Ex. PW23/C) were deposed to be forged. Through the cross-
    examination conducted on behalf of accused Rajesh Kumar Khatri, the
    credibility of the witness was sought to be questioned by demonstrating
    that he is a planted witness and probably his in-laws made him a member
    of the Society without taking him into confidence. However, the said
    cross-examination does not turn much as the witness has continued to
    assert that he himself has not applied or resigned from the membership
    of the Society. The witness claimed ignorance about the defence sought
    to be raised and there is no affirmative evidence led by accused Rajesh
    Kumar Khatri to show that in-laws of the witness had fabricated the
    documents pertaining to the witness to obtain membership in his name.
    Hence, once again, the content of minutes of meeting dated 12.09.1994 is
    questionable.

    (a.(x.)) Sh. Naresh Kumar (PW-32) has testified that he never
    became a member of the Society and the application for withdrawal (Ex.
    PW32/C) as well as cash receipt dated 21.08.1994 (Ex. PW32/D) have
    been forged. During cross examination, Ld. Counsel for accused Anil
    Kumar and accused Sunil Kumar, noting contradictory was elicited.

    (a.(xi.)) Sh. Vinod Kumar (PW-33) has also denied being a member
    of the Society or to have resigned vide application dated 20.12.2001

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    (Ex.PW33/C) or to have accepted any refund against cash receipt dated
    02.02.2002 (Ex.PW33/D). Therefore, the minutes of meeting dated
    12.09.1994 wherein the said witness is shown to have resigned is fake.

    (a.(xii.)) Sh. Rajesh Jaggi (PW-21) did not support the case of the
    prosecution as he claimed lack of recollection qua minutes of meeting of
    GBMs dated 12.02.1995 (Ex. PW12/L), 03.12.1995 (Ex. PW12/M),
    24.11.1996 (Ex. PW12/N), 19.10.1997 (Ex. PW14/K), 27.09.1998 (Ex.
    PW14/L) and 22.08.1999 (Ex. PW12/E), due to lapse of time.

    (a.(xiii.)) When one peruses the testimony of Sh. Rajesh Aggarwal
    (PW-1), he has pleaded ignorance about the minutes of meeting of
    Managing Committee dated 10.10.1994 recorded at page no. 92 of
    Proceedings Register (Ex. PW10/B) which is Mark AB and which the
    prosecution has attributed to accused K.K. Wadhwa. There is
    inconsistencies in the evidence led by the Prosecution on the handwriting
    of Mark AB as Sh. Arun (PW-45) has attributed the said hand-writing to
    his father accused Dev Raj (since deceased).

    (a.(xiv.)) To further appreciate the genuineness of minutes of General
    Body Meeting dated 22.08.1999 (Ex. PW12/E) and 16.04.2000 (Ex.
    PW12/P) which had been submitted on 26.05.2000 by Secretary accused
    Sunil Kumar at the office of Assistant Registrar (South) and endorsed by
    accused P.N. Manchanda (letter at page no. 297/C of file Ex. PW40/E
    (colly) for revival of the Society and verification of final list of members,
    it also becomes imperative to ascertain whether service proof of agenda

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    notices is factually correct. Along with the letter, photocopy of agenda
    notice dated 26.07.1999 was also filed. The said agenda notice was
    addressed to all members of the Society as AGM was scheduled on
    22.08.1999 for the following agendas:

    “1. To confirm the minutes of last AGM

    2. To discuss the fate of the Society in the light of liquidation
    under dated 12.02.92 under section 63

    3. ELECTION : Election for the One post of President, One post
    of Vice-President, and 5 post of Managing Committee
    members…”

    It was also accompanied with the agenda notice of Sh. Vinod Kumar,
    Election Officer scheduling the elections on the said date. Purportedly,
    the said agenda notices were dispatched vide UPC certificate dated
    27.07.1999, copy of which was also filed before the Assistant Registrar
    (South) and has been tendered in evidence as Ex. PW4/C. It enlists 106
    addressees including the Assistant Registrar (South). Similarly, the said
    letter is also accompanied with copy of agenda notice dated 20.03.2000
    calling for a General Body Meeting on 16.04.2000 for the following
    agendas:

    “1. To Confirm the minutes of the last General Body
    Meeting.

    2. To consider the necessary action and to take the views
    of the members regarding of the Society in the light of the
    present policy vide with several Socities are being received by
    the RCS to fullfil the everlast dream/objectof the members and
    the Society….”.

    In support of proof of service, the letter was accompanied with copy of
    another UPC dated 22.03.2000 tendered in evidence as Mark 6X. Both
    Ex. PW4/C and Mark 6X are identical. Of the 106 purported members
    mentioned therein, 22 of them have been examined before the Court.
    Unfortunately, the prosecution has been lackadaisical in not putting the

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    fact in issue to all the 22 witnesses qua receipt of agenda notices. ( It is
    perturbing to note that the said fact in issue to establish that minutes of
    meetings are not genuine has not been put to remaining witnesses
    examined and appearing in the UPC certificate. It is here, that the Court
    is anguished that the prosecution often becomes casual and superficial,
    adversely impacting the trial. Possibly, when the file changes hand, there
    is a lack of in-depth study of the record by the successive Prosecutors
    and hence, there are unwarranted omissions which should be guarded
    against.) Be that as it may, considering that Sh. Durgesh Yadav (PW-4)
    (shown at sl no. 91 of the lists) and Sh. Dinesh Kumar Gulati (PW-6)
    (shown at sl no. 28 of the lists) had been examined about receipt of any
    communication against the agenda notices to which their reply was in the
    negative. There has also no response been elicited during cross-
    examination to contradict the testimonies of the aforementioned
    witnesses qua non-service of agenda notices. Also, what is observable
    from record is that purported recipients Sh. Durgesh Yadav (PW-4),
    Sh.Umesh Kumar (PW-5), Sh. Dinesh Kumar Gulati (PW-6), Sh. Ashok
    Kumar (PW-10), Ms. Shati Devi (PW-12)(qua GBM dated 22.08.1999),
    Sh. Nahar Singh (PW-14) and Sh. Vijender Singh (PW-15) are additional
    few witnesses who are shown to have been issued notices however, have
    also denied having participated in any proceedings of the Society.
    Hence, in view of the facts and circumstances of the case, this renders it
    further plausible that no agenda notices as claimed had been issued on
    the respective dates. Thus, this further demonstrates that the minutes of
    meeting of the Managing Committee and the General Body Meetings
    relied upon at the time of revival of the Society were not genuine.

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    (a.(xv.)) In the considered view of this Court as approval of
    enrollments and resignations of the members is also a contentious issue,
    minutes of Managing Committee meetings dated 31.07.199445,
    12.09.199446, and 02.07.200047 are required to be examined qua their
    genuineness. The said examination would be with greater clarity if it is
    borne in mind that enrollments have been fabricated (a) completely as
    the witnesses have deposed that they never became member of the
    Society and (b) members have been introduced around 1999-2000
    (around the time revival was sought) though, minutes of meetings have
    been fabricated to show introduction of members much earlier in point of
    time i.e. during the period the Society was not functioning.

    (a.(xvi.)) Of the witnesses examined by the prosecution, Sh.Durgesh
    Yadav (PW-4), Sh. Dinesh Kumar Gulati (PW-6.), Sh. Anil Kumar Gulati
    (PW-7), Ms. Shama (PW-8), Sh. Nahar Singh (PW-14), Sh. Daulat Ram
    (PW-20), Sh. Deepak Bajaj (PW-23), Sh. Naresh Kumar (PW-32), Sh.

    45 Members shown to have resigned are Sh. Naresh Kumar (M. No. 8), Ms. Veena (M. No. 23), Sh.
    Chatter Singh (M. No. 39) and Sh. Dharam Pal (M. No. 42).
    46 Sh. Ramesh Kumar Goel (M. No. 125), Sh. Madan Lal Saini (M.No. 105), Ram Pyari (M.No. 95),
    Sh. Ram Chander (M.No. 75), Sh. Anil Kumar Gulati (M.No. 45), Sh. Dev Raj (M. No. 50), Ms.
    Lalita Mahi (M. No. 60), Sh. Baldev Arora (M.No. 70), Sh. Avtar Singh (M. No. 80), Sh. Sukhdev
    Singh (M. No. 90), Sh. Vinod Kumar Sikri (M. No. 100), Sh. Samboo Saran Singh (M. No. 110),
    Sh. Surinder Kumar (M. No. 48), Sh. Yograj Khattar (M. No. 47), Sh. Deepak Bajaj (M. No. 57),
    Sh. Kasturi Lal (M. No. 62), Sh. Nirmal Sikka (M. No. 67), Sh. Narinder Sagar (M. No. 72), Sh.
    Sushil Kumar (M. No. 82), Sh. Bhupinder Singh (M. No. 87), Ms. Sudesh Kumari (M. No. 92), Sh.
    Laxman Dass Puri (M. No. 97), Ms. Kamla (M. No. 98), Sh. Massa Ram (M. No. 04) and Sh.
    Vinod Kumar (M. No. 15).

    47 Sh. Shashi Mehta (M. No. 121), Sh. Kishan Chand (M. No. 122), Ms. Nishi Goel (M. No. 123),
    Sh. Ram Singh Sure (M. No. 124), Sh. Prem Chand (M. No. 126), Ms. Bhupinder Kaur (M. No.

    127) and Sh. Sanjeev Kumar (M. No. 128)

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    Vinod Kumar (PW-33), Sh. Surender Kumar (PW-34) and Sh. Rajesh
    Yadav (PW-37) have deposed that they never became a member of the
    Society. Among the aforementioned witnesses, Sh. Daulat Ram (PW-20),
    Sh. Naresh Kumar (PW-32), Sh. Deepak Bajaj (PW-23), Sh. Dinesh
    Kumar Gulati (PW-6) and Sh. Anil Kumar Gulati (PW-7) are shown to
    have become members in early 1980s (whether rightly or wrongly)
    which is prior to the period since when conspiracy against the accused
    persons has been alleged. Therefore, the Court does not deem it
    necessary to delve upon their enrollments. However, the remaining
    witnesses namely Sh. Durgesh Yadav (PW-4), Ms. Shama (PW-8), Sh.
    Nahar Singh (PW-14), Sh. Vinod Kumar (PW-33) and Sh. Rajesh Yadav
    (PW-37), purportedly applied vide application Ex. PW4/A dated
    03.11.1994, Ex.PW8/A dated 12.12.1994, Ex.PW14/A dated 11.12.1994,
    Ex.PW33/B dated 02.11.1994 and Ex. PW37/A dated 12.12.1994,
    respectively. They all have denied moving the application and deposed
    that the applications have been forged. The said testimonies are
    uncontroverted on the said aspect. Sh. Surender Kumar’s (PW-34)
    application is not tendered in evidence. However, he too has denied
    having applied for membership. Sh. Durgesh Yadav (PW-4) was
    introduced as a member vide minutes of meeting of the Managing
    Committee dated 06.11.1994. The remaining aforementioned witnesses
    have been introduced as members vide minutes of Managing Committee
    Meeting of the Society held on 16.12.1994. Through the said meeting,
    accused Devender Pal Singh as well as accused Ravi Saluja also have
    been inducted as members of the Society.

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    (a.(xvii.) As already mentioned above, there are also witnesses who
    were made to join later but have been shown to have been introduced as
    members earlier in point of time when the Society was not functioning.
    Such members can be identified as witnesses Smt. Shanti Devi (PW-12),
    Sh. Vijender Singh (PW-15) and Sh. Suresh Kumar (PW-26). Smt.
    Shanti Devi has been introduced as a member on her application dated
    02.11.1994 (Ex.PW12/A) vide minutes of meeting of Managing
    Committee Meeting dated 06.11.1994. During her testimony, she has not
    supported the case of the Prosecution. Sh. Vijender Singh (PW-15) has
    deposed that he became a member of the Society only in 1999-2000
    through accused Dev Raj (since deceased) who he had met at the office
    of accused Sunil Kumar whom he did not identify in Court due to lapse
    of time. However, his application is dated 11.12.1994 and the minutes of
    meeting vide which he was introduced as member is 16.12.1994.
    Similarly, Sh. Suresh Kumar (PW-26) has stated that he became a
    member in the Society in the year 2000 through his neighbor Sh. Anil
    Kumar (whom he stated to be different from accused Anil Kumar) at an
    office at Patel Nagar where he had met accused Dev Raj (since
    deceased). Neither Sh. Virender Singh nor Sh. Suresh Kumar have been
    contradicted on their assertions that they had applied for membership
    only in 1999-2000 and not in 1994. Therefore, the it has been proved that
    the minutes of meeting dated 06.11.1994 are fabricated and back dated.

    (a.(xviii.)) Therefore, on cumulative assessment of the above
    testimonies there is convincing material brought on record through which
    the prosecution has been able to prove that the relevant minutes of

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    meetings of the Managing Committee and of the General Body Meeting
    referred to above have been fabricated and forged.

    (b) The question which now arises is whether the prosecution has then
    able to then establish that the fabrication, forgery and false creation can
    be attributed to accused persons? Substantive charges under Section
    467
    /468 IPC have been framed only qua accused K.K. Wadhwa, accused
    Dev Raj (since deceased) and accused Ravi Saluja. Accused Anil Kumar,
    accused Sunil Kumar and accused Rajesh Kumar Khatri though not
    charged substantively under Section 467/468 IPC, have been charged
    under Section 420 IPC on allegations of dishonestly and fraudulently
    preparing or getting prepared fake proceedings with motive to
    fraudulently revive the Society. Accused Rajesh Kumar Khatri has
    specifically been charged for writing fake proceedings (dated 31.07.1994
    and 12.09.1994) at instances of his father accused Dev Raj (since
    deceased).

    i) To prove that fake proceedings were written or false documents
    (Proceedings Register, Resignation letters etc.) were prepared / forged /
    fabricated / manipulated by the aforementioned accused persons, the
    reliance of the prosecution is upon (a) oral testimonies and (b) report of
    the handwriting expert.

    ii) So far as oral testimonies are concerned, the relevant witnesses can
    be understood as Sh. Rajesh Aggarwal (PW-1) and Sh. Arun Kumar
    (PW-45). In addition, during cross-examination of Ms. Sudarshan

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    Kumari (PW-13) and Ms. Madhu (PW-38), the defence has sought to
    prove that minutes of meetings dated 31.07.1994 and 12.09.1994 are not
    in the handwriting of accused Rajesh Kumar Khatri. However, Sh.
    Rajesh Aggarwal (PW-1) did not support the case of the prosecution in
    identifying that minutes of meeting dated 10.10.1994 (Mark AB) 48 was in
    the handwriting of accused K.K. Wadhwa. Also, Sh. Arun Kumar
    (PW-45) (son of accused Dev Raj (since deceased) and brother of
    accused Rajesh Kumar Khatri) did not support the case of the
    prosecution in identifying that handwritings in general body meetings
    dated 31.03.1990 to 28.05.1994, 31.07.1994 to 12.09.1994 (Ex.
    PW10/B)(D-14) and Managing Committee meetings dated 15.01.1995 to
    10.12.2000 (Ex. PW1/Z6((D-15), 20.01.2001 to 18.04.2002 (D-16) and
    19.11.2000 to 21.12.2003 (D-17) and also did not identify forgery of
    signatures of Smt. Premlata and Ms. Madhu on GBM dated 10.10.1994,
    of Smt. Prem and Ms. Madhu. However, there is a statement of the said
    witness under Section 164 Cr.P.C. which has been tendered in evidence
    as Ex. PW45/A. During cross examination by the Ld. Public Prosecutor
    for the State, the said statement was read over to the witness and he
    admitted the same to be correct and having been made by him. The said
    statement records as under :

    “My father had business of tour and travel. At present he is sick
    and confined to bed. In the year 1983-84 my father formed a
    Central Group Housing Society (CGHS) by the name of Lok Priya
    Vihar CGHS Ltd. My father ran the society for 4-5 years.
    Thereafter my father started remaining ill and the society become
    defunct. The papers / documents of the society were of no use to
    him. Sometime in the year 1990-92 Sh. Anil Kr. And Sh. K.K.
    Wadhwa took the documents of the society from my father stating

    48 It is a minutes of meeting correcting duplicate recording of resignations of certain members.

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    that under the scheme of the government they could get the society
    revived. My father returned the payment received from the
    members to the respective members. My father had told Anil Kr.
    and K.K. Wadhwa that they should induct 6-7 persons from our
    family / acquaintance as members in the society. In the year 1990-
    92 I was student. We had been called by Mr. Thakur Dy. S.P. CBI
    and I accompanied my father to the office of the CBI as my father
    can’t see and walk. Sh. Anil Kr. and Sh. K.K. Wadhwa were also
    present in the CBI office. I remember that I had seen these persons
    at my residence on one-two occasions when they visited my father.
    When the talks for documents of the society had taken place I was
    a student however, now I have been told by my father that Sh. Anil
    Kr. and Sh. K.K. Wadhwa had taken the documents of the society
    as mentioned above. In the year 1998 – 99 I had been made a
    member of the Lokpriya Vihar, CGHS by K.K. Wadhwa. However,
    in the year 2001 I resigned from membership of the society at the
    advice of my father. My father had given the document of the
    society to Sh. Anil Kr. and Sh. K.K. Wadhwa thinking that they
    would help the members of the society. However, it has come out
    that they had cheated the members. Dy. S.P. Thakur had shown
    some documents to us. We were shown the resignation of my
    maternal grandfather Sh. Narsingh Dass (one of the original
    members of the society) of the year 2001 whereas my maternal
    grandfather had expired in the year 1986. Apparently his
    resignation was forged. My aunty (Mausi) Mrs. Premlata and my
    aunty (Mami) Mrs. Madhu Mehta were also original members of
    the society. They are resident of Ludhiana and Haridwar
    respectively. They come to Delhi on a gap of many years. Some
    ante date documents with the signatures of my Mausi and Mami
    were also shown to us by Dy. S.P. Thakur. Both of them were not
    in Delhi on the date mentioned in the said documents. My brother
    Rajesh Kr and my sister Meenakshi had also become member of
    the society with me in the year 1999 and they also resigned in the
    year 2001. Some friends of my father were also member of the
    society however, I do not have knowledge about the status of their
    membership. Though we had been made members since 1994. In
    the year 1994 the society was not functioning. If the documents
    which were shown to me at the CBI office, are shown again to me I
    can identify them. I had not attended any meeting of the society. I
    do not attended any meeting of the society. I do not want to say
    anything else.”

    iii) During cross-examination by Ld. Counsel for accused K.K.

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    Wadhwa, the only cross-examination limited to the aforementioned
    statement is as under :

    “I do not remember whether the CBI official was with me when I
    appeared before the Ld. Magistrate to give the statement. I do not
    remember whether it was CBI or the court who called me for the
    purpose of recording of my statement. It is wrong to suggest that
    was tutored by th CBI official to make the statement before the
    Ld. Magistrate. VOL. I cannot give the statement at the instance
    of someone. It is wrong to suggest that I am deposing falsely.”

    iv) Thus, this Court is faced with a situation where a witness has
    partly resiled from his previous statement Ex. PW45/A (recorded under
    Section 164 Cr.P.C) and therefore, is anxious whether his statement Ex.
    PW45/A can still be relied upon?

    v) Here, the Court would allude to K.P. Tamilmaran Vs. State49 :

    “18. When a witness, produced on behalf of prosecution, deposes
    against the prosecution version and goes against his/her own
    previously recorded statements, the prosecution can request the
    Court to declare such a witness as hostile and seek permission
    from the Court to cross-examine its own witness. This is the
    procedure followed in a Trial, as we all know. In the present case,
    there are as many as fifty-one prosecution witnesses and it is also
    a fact that many of them have turned hostile by turning against
    their earlier statements made before the police under section 161
    CrPC, and even before the Magistrate under section 164 CrPC, in
    some cases. This phenomenon is not new, in fact it is sadly a
    common occurrence in our criminal Courts today, much to the
    despair and frustration of the prosecution. This case, therefore, is
    no exception. Despite this, however, there are witnesses in the
    present case, especially PW-1, PW-2, PW-3, PW-15 and PW-49,
    whose evidence, in the form of their testimonies before the
    Court, is more than sufficient to convict the present appellants. A
    word here about the evidentiary value of a so-called hostile
    witness.

    19. The Indian Evidence Act, 1872 (hereinafter ‘Evidence Act‘)

    49 2025 INSC 576

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    allows a party, with the leave of the Court, to cross-examine its
    own witness. Section 154 of the Evidence Act originally read as
    follows:

    “154.Question by party to his own witness The Court may,
    in its discretion, permit the person who calls a witness to
    put any questions to him which might be put in cross-
    examination by the adverse party.”

    20. The Calcutta High Court, in Khijiruddin Sonar v. Emperor
    1925 SCC OnLine Cal 259, while interpreting Section 154 of the
    Evidence Act, held that “When a witness who has been called by
    the prosecution is permitted to be cross-examined on behalf of
    the prosecution under the provisions of Section 154 of the
    Evidence Act, the result of that course being permitted is to
    discredit that witness altogether and not merely to get rid of a
    part of his testimony”.

    21. But this judgment in Khijiruddin was overruled by a five-
    Judge bench of the Calcutta High Court in Praphullakumar
    Sarkar v. Emperor 1931 SCC OnLine Cal 7. The High Court was
    answering a reference from a Division Bench regarding the
    specific question of whether the testimony of a witness, who was
    cross-examined by the party which produced him/her, should be
    discarded totally, partially, or not discarded at all. Chief Justice
    Rankin, speaking for three other Judges and himself, answered
    the reference in the following terms:

    “24. In my opinion, the fact that a witness is dealt with
    under Section 154 of the Evidence Act, even when under
    that Section he is “cross-examined” to credit, in no way
    warrants a direction to the jury that they are bound in law
    to place no reliance on his evidence, or that the party who
    called and cross-examined him can take no advantage
    from any part of his evidence. There is, moreover, no rule
    of law that if a jury thinks that a witness has been
    discredited on one point, they may not give credit to him
    on another. The rule of law is that it is for the jury to say.
    Of the seven questions stated by the Division Bench I
    propose that we should answer four, viz.–

    (3) whether the evidence of a witness treated as “hostile”

    must be rejected in whole or in part;

    (4) whether it must be rejected so far as it is in favour of
    the party calling the witness;

    (5) whether it must be rejected so far as it is in favour of
    the opposite party.

    These three questions I would answer in the negative.
    (6) Whether the whole of the evidence so far as it affects
    both parties favourably or unfavourably, must go to the

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    jury for what it is worth.

    25. To this question, I would be content to answer “yes,”

    …”

    22. Justice Buckland, in the above case, in his concurring
    opinion holds that there is no law which states that the evidence
    of a witness, who has been cross-examined by its party, should
    be entirely rejected. In his opinion, it is for the jury (or the
    Judge) to form an opinion regarding the value of the testimony
    of such a witness.

    23. All the same, later this Court in Jagir Singh v. State (Delhi)
    (1975) 3 SCC 562 held to the contrary and approved the
    decision of the Calcutta High Court in Khijiruddin. This is what
    was said in Jagir Singh by Justice Bhagwati:

    “7. Now, it is apparent from the judgment of the High
    Court that the conviction of the appellant rested entirely
    on the evidence of Pritam Singh (P.W. 10) and Sajjan
    Singh (P.W. 13). Swaran Singh (P.W. 11) was also
    examined on behalf of the prosecution but his evidence
    is of no help to the prosecution because he went back on
    the story of the prosecution and was permitted to be
    cross-examined on behalf of the prosecution. It is now
    well settled that when a witness, who has been called by
    the prosecution, is permitted to be cross-examined on
    behalf of the prosecution, the result of that course being
    adopted is to discredit that witness altogether and not
    merely to get rid of a part of his testimony. See
    Khijiruddin v. Emperor….”

    24. However, it is to be noted that Jagir Singh does not refer to
    the five-Judge Bench decision of the Calcutta High Court in
    Praphullakumar Sarkar.

    25. But then in a subsequent decision (of which Justice
    Bhagwati was also a part) i.e., Sat Paul v. Delhi Administration
    (1976) 1 SCC 727, it was held differently. Justice Sarkaria,
    speaking for the Bench, clarified the earlier judgment in Jagir
    Singh, and held that what has been held in Jagir Singh would
    only be applicable where a witness through cross-examination
    by the party which calls it, is totally discredited. It is only in
    such a situation that the Court, as matter of prudence, discards
    his/her evidence in its entirety.

    26. As a general rule, the testimony of a witness who has been
    cross-examined by the party which produced him/her will not
    stand totally discredited, and it is for the Court to consider what
    value should be attached to this testimony. After referring to a
    series of judgments on this point, the Court in Sat Paul held as
    follows:

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    “52. From the above conspectus, it emerges clear that
    even in a criminal prosecution when a witness is cross-

    examined and contradicted with the leave of the court,
    by the party calling him, his evidence cannot, as a
    matter of law, be treated as washed off the record
    altogether. It is for the Judge of fact to consider in each
    case whether as a result of such cross-examination and
    contradiction, the witness stands thoroughly discredited
    or can still be believed in regard to a part of his
    testimony. If the Judge finds that in the process, the
    credit of the witness has not been completely shaken, he
    may, after reading and considering the evidence of the
    witness, as a whole, with due caution and care, accept,
    in the light of the other evidence on the record, that part
    of his testimony which he finds to be creditworthy and
    act upon it. If in a given case, the whole of the testimony
    of the witness is impugned, and in the process, the
    witness stands squarely and totally discredited, the
    Judge should, as matter of prudence, discard his
    evidence in toto.

    53. It was in the context of such a case, where, as a
    result of the cross-examination by the Public,
    Prosecutor, the prosecution witness concerned stood
    discredited altogether, that this Court in Jagir Singh v.
    State (Delhi Admn.) with the aforesaid rule of caution

    — which is not to be treated as a rule of law — in mind,
    said that the evidence of such a witness is to be rejected
    enbloc.”

    (Emphasis Provided)

    27. An examination of the cases referred above shows that there
    can be no doubt about the fact that the evidence of a witness,
    who has been cross-examined by the side which produced
    him/her, cannot be totally discarded [Also see:Neeraj Dutta v.
    State (NCT of Delhi
    ), (2023) 4 SCC 731].

    28. It may also be worthwhile to mention here that by the
    Criminal Law Amendment Act of 2005, sub-section 2 was added
    to section 154 of the Evidence Act. The amended section 154 of
    the Evidence Act now reads as under:

    154. Question by party to his own witness. — (1) The
    Court may, in its discretion, permit the person who calls
    a witness to put any
    questions to him which might be put in cross-

    examination by the adverse party.

    (2) Nothing in this section shall disentitle the person so
    permitted under sub-section (1), to rely on any part of the

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    evidence of such witness.

    (Emphasis Provided)

    29. By way of the above amendment, the position which had
    been
    reiterated by this Court has now come in the statute itself.

    30. The word ‘hostile’ or ‘hostile witness’ has not been used
    anywhere in the Evidence Act. The logic behind this exclusion
    seems to be that the declaration of witness as ‘hostile witness’
    carries a specific significance under the English law, from where
    this term has been derived, where liberty is only granted to a side
    to cross-examine its own witness when such declaration of
    ‘hostility’ is made. The position in India is different and here it is
    left to the discretion of the Court to allow a party to cross-
    examine its own witness, regardless of a declaration of
    ‘hostility’. This has been explained by this Court in Sat Paul:

    “38. To steer clear of the controversy over the meaning of
    the terms “hostile” witness, “adverse” witness,
    “unfavourable” witness which had given rise to
    considerable difficulty and conflict of opinion in
    England, the authors of the Indian Evidence Act, 1872
    seem to have advisedly avoided the use of any of those
    terms so that, in India, the grant of permission to cross-
    examine his own witness by a party is not conditional on
    the witness being declared “adverse” or “hostile”.

    Whether it be the grant of permission under Section 142
    to put leading questions, or the leave under Section 154
    to ask questions which might be put in cross-examination
    by the adverse party, the Indian Evidence Act leaves the
    matter entirely to the discretion of the court (see the
    observations of Sir Lawrence Jenkins in Baikuntha Nath
    v. Prasannamoyi [AIR 1922 PC 409: 72IC 286]). The
    discretion conferred by Section 154 on the court is
    unqualified and untrammelled and is apart from any
    question of “hostility”. It is to be liberally exercised
    whenever the court from the witnesses demeanour,
    temper, attitude, bearing, or the tenor and tendency of his
    answers, or from a perusal of his previous inconsistent
    statement, or otherwise, thinks that the grant of such
    permission is expedient to extract the truth and to do
    justice. The grant of such permission does not amount to
    an adjudication by the court as to the veracity of the
    witness. Therefore, in the order granting such permission,
    it is preferable to avoid the use of such expressions, such
    as “declared hostile”, “declared unfavourable”, the
    significance of which is still not free from the historical

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    cobwebs which, in their wake bring a misleading legacy
    of confusion, and conflict that had so long vexed the
    English Courts.”

    (Emphasis Provided)

    31. The phrase ‘hostile witness’ is commonly used in criminal
    jurisprudence and court proceedings. We too cannot escape the
    blame of using the term ‘hostile witness’ in our judgment. We do
    it for pragmatic reasons. Some words like ‘hostile witness’ in this
    case are now a part of our legal vocabulary. There is no point in
    inventing or substituting new words or phrases, at least in the
    present case, and we leave that for the future. But what is
    necessary, however, is to explain the meaning of the term as it is
    now to be understood. The phrase ‘hostile witness’ has come to
    be used for a witness who gives a statement contrary to the story
    of the side for which he/she is a witness. All the same, because a
    witness has supported some, though not all, aspects of a case, it
    would not automatically mean that this witness has to be declared
    ‘hostile’. A party can cross-examine its own witness under
    Section 154 Evidence Act, even without getting a declaration of
    ‘hostility’. The only restriction to cross-examination under
    Section 154 Evidence Act is that the party,who seeks to cross-
    examine its own witness, must obtain the leave of the Court.
    Whether there is a declaration of ‘hostility’ or not, one thing is
    clear that evidence of witness, who has been cross-examined
    under Section 154 Evidence Act by the party who called such
    witness, cannot be washed off entirely and it is for the Court to
    see what can be retrieved from such evidence.

    32. This can be understood from another aspect. We shall now
    refer to the definition of the term ‘evidence’ given under Section
    3
    of the Evidence Act. It reads as follows:

    “Evidence” – “Evidence” means and includes – (1) all
    statements which the Court permits or requires to be
    made before it by witnesses, in relation to matters of fact
    under inquiry; such statements are called oral evidence;
    (2) all documents including electronic records produced
    for the inspection of the Court; such document are called
    documentary evidence.”

    (Emphasis Provided)

    33. The statements made by a witness in Court, including in
    cross-examination, either conducted by the opposite party or by
    the party who produced the witness, would come under the
    definition of ‘evidence’ under Section 3 of the Evidence Act,
    since this evidence has come before the Court with its
    permission. Moreover, there is no specific bar under the
    Evidence Act which mandates that such evidence has to be

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    discarded. Thus, it would form part of the entire evidence which
    the Court can examine while arriving at its decision, and it is for
    the Court to determine what value has to be given to that piece of
    evidence or how such evidence has to be used in a given case.

    34. Viewed from a different perspective, the rejection of the
    entire testimony of a prosecution witness, who has been cross-
    examined by the prosecution, would not only harm the case of
    the prosecution but perhaps also of the defence in a given case.
    This is because as the law stands today, the benefit of the
    testimony of such witness can be taken by both the prosecution
    and the defence, allowing them to use it to build their case [See:
    Paulmeli v. State of T.N. (2014) 13 SCC 90, Ramesh Harijan v.
    State of U.P. (2012) 5 SCC 777]. In any case, ultimately, it will
    be the cause of justice that will suffer if the testimony of such
    witness is totally discarded. It is, therefore, rightly left to the
    discretion of the Court to test the evidentiary value of such a
    testimony.

    35. Here, we may also take note of Section 155 of the Evidence
    Act50 which allows a party, with permission of the Court, to
    impeach the credibility of its own witness as per the procedure
    laid down therein.

    36. It is though trite and much overstated but the maxim “falsus
    in uno, falsus in omnibus”51, is not applicable to our criminal
    justice system. It is for the Court to distinguish the wheat from
    the chaff while dealing with the depositions of a hostile witness.
    Courts can rely upon that part of the deposition of a hostile
    witness which is corroborated by other evidence on record. This
    Court in Bhajju v. State of Madhya Pradesh (2012) 4 SCC 327
    discussed the worth of the evidence of a hostile witness in the
    following words:

    “36. It is settled law that the evidence of hostile witnesses can
    also be relied upon by the prosecution to the extent to which it
    supports the prosecution version of the incident. The evidence of
    such witnesses cannot be treated as washed off the records, it
    remains admissible in trial and there is no legal bar to base the
    conviction of the accused upon such testimony, if corroborated

    50 155. Impeaching credit of witness: The credit of a witness may be impeached in the following
    ways by the adverse party, or, with the consent of the Court, by the party who calls him:

    (1) By the evidence of persons who testify that they, from their knowledge of the
    witness, believe him to be unworthy of credit;

    (2) By proof that the witness has been bribed, or has accepted the offer of a bribe, or
    has received any other corrupt inducement to give his evidence;
    (3) By proof of former statements inconsistent with any part of his evidence which is
    liable to be contradicted…

    51 false in one thing, false in everything.

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    by other reliable evidence…”

    If part of the evidence of a hostile witness corroborates with
    other reliable evidence, then that part of the evidence is
    admissible. Once a prosecution witness has been declared hostile
    and then cross-examined by the prosecution, then it is for the
    Court to evaluate the veracity of the testimony. There can be
    several reasons for a witness to turn hostile and the court must
    also look into these factors while evaluating the evidence given
    by a hostile witness. It is an uncomfortable reality in our criminal
    Courts for a prosecution witness to turn hostile. But then the
    purpose of a Trial Court is to go to the truth of the matter.
    Whatever evidence is there before the Court must be examined,
    tested, corroborated (whenever necessary), before a verdict can
    be finally given.”

    vi) The defence has not elicited any response from the witness to
    discredit him on his assertions in the statement under sec 164 Cr.P.C
    which he confirmed before deposing before the Court. Nothing has been
    elicited during cross-examination to show that statement Ex. PW45/A
    was obtained under any duress and was not voluntary. The witness is the
    son of accused Dev Raj (since deceased) and brother of accused Rajesh
    Kumar Khatri. Therefore, his natural inclination to protect them is the
    most plausible reason for him to have resiled before this Court from
    identifying the handwritings on the contentious minutes of the General
    Body Meetings and the Managing Committee Meetings as well as entries
    in the Membership Register (Ex. PW10/A (D-12)). Therefore, in the facts
    and circumstances of the case, there is no reason to completely discard
    the statement of the witness. His statement Ex. PW45/A, contents of
    which he affirmed before the Court demonstrates that minutes of meeting
    dated 10.10.1994 is fabricated as his aunts Ms. Premlata and Ms. Madhu
    who are signatories to the same had not attended it. From his statement,
    it has also been established that his sister Ms. Meenakshi Fialok (PW-16)

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    and accused Rajesh Kumar Khatri (his brother) were introduced as
    members of the Society in the year 1999 only and not in 1994. He has
    categorically stated that the Society was non-functional in the year 1994.
    The said contentions remained un-controverted. Therefore, this further
    corroborates the assertions of the prosecution that material minutes of
    Managing Committee meetings dated 31.07.1994 (Ex.PW13/D1) and
    dated 12.09.1994 (Ex.PW13/Z13), 10.10.1994 (Mark AB.), 06.11.1994
    and 16.12.1994 in-specific, are fabricated

    vii) Though, not the witnesses of the prosecution in identifying the
    handwriting on minutes of meetings dated 31.07.1994 (Ex.PW13/D1)
    and dated 12.09.1994 (Ex.PW13/Z13), cross-examination of Smt.
    Sudarshan Kumari (PW-13) and Smt. Madhu (PW-38) has been
    conducted on behalf of accused Rajesh Kumar Khatri to which they have
    stated that the hand writings on the minutes of meetings are not of the
    accused. But, the said cross-examination is beyond the examination in
    chief and both the said witnesses are interested witnesses being the
    relative of accused Rajesh Kumar Khatri. Therefore, the Court is not
    inclined to give much credence to their testimonies favouring accused
    Rajesh Kumar Khatri qua minutes of meeting dated 31.07.1994
    (Ex.PW13/D1) and minutes of meeting dated 12.09.1994
    (Ex.PW13/Z13).

    viii) Since, Sh. Rajesh Aggarwal (PW-1) and Sh. Arun Kumar (PW-45)
    did not support the case of the prosecution in identifying the
    handwritings on the minutes of meetings under scrutiny, the prosecution

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    now only has the handwriting expert’s report Ex. PW40/C proved
    through Sh. B.P. Mishra (PW-40) and statements of Sh. Sudhir Kant
    (PW-42), Sh. V.S. Dagar (PW-43), Sh. Suresh Kullar (PW-44) and
    Inspector Richhpal Singh (PW-41) to fall back upon.

    ix) Before the Court now proceeds to delve upon the report of the
    handwriting expert, it deems it conducive to recapitulate the principles of
    law which are to be kept in mind while appreciating the said report.

    x) It is no longer res integra that report of a handwriting expert is
    admissible provided it is also shown “that he has made special study of
    the subject or acquired a special experience therein or in other words that
    he is skilled and has adequate knowledge of the subject. Also, an expert
    is not a witness of fact. His evidence is really of an advisory character.”
    It is also his duty to provide the Court with the necessary scientific
    material for testing the accuracy of his conclusion and enabling the Court
    to form an independent opinion. His credibility is dependent upon the
    reasons given to support his conclusions and the data and material
    furnished which form the basis of his conclusions. Reliance is placed
    upon Malay Kumar Ganguly Vs. Sukumar Mukherjee , State of H.P. Vs.
    Jailal and ors (Supra), Ramesh Chandra Agrawal V. Regency Hospital
    Limited52
    .

    xi) In Fakhruddin Vs. State of Madhya Pradesh53, qua proof of identity

    52 AIR 2000 Supreme Court 806
    53 AIR 1967 SC 1326

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    of handwriting, it has been observed as under :

    “10. Evidence of the identity of handwriting receives treatment in three
    sections of the Indian Evidence Act. They are Section 45, 47 and 73.
    Handwriting may be proved on admission of the writer, by the evidence
    of some witness in whose presence he wrote. This is direct evidence and
    if it is available the evidence of any other kind is rendered unnecessary.
    The Evidence Act also makes relevant the opinion of a handwriting
    expert (Section 45) or of one who is familiar with the writing of a person
    who is said to have written a particular writing. Thus besides direct
    evidence which is of course the best method of proof, the law makes
    relevant two other modes. A writing may be proved to be in the
    handwriting of a particular individual by the evidence of a person
    familiar with the handwriting of that individual or by the testimony of an
    expert competent to the comparison of handwritings on a scientific basis.
    A third method (Section 73) is comparison by the court with a writing
    made in the presence of the Court or admitted or proved to be the writing
    of the person.

    11. Both Under Section 45 and Section 47 the evidence is an opinion, in
    the former by a scientific comparison and in the latter on the basis of
    familiarity resulting from frequent observations and experience. In either
    case the court must satisfy itself by such means as are open that the
    opinion may be acted upon. One such means open to the court is to apply
    its own observation to the admitted or proved writings and to compare
    them with the disputed ones, not to become an handwriting expert but to
    verify the premises of the expert in the one case and to appraise the value
    of the opinion in the other case. This comparison depends on an analysis
    of the characteristics in the admitted or proved writings and the finding
    of the same characteristics in large measure in the disputed writing. In
    this way the opinion of the deponent whether expert or other is subjected
    to scrutiny and although relevant to start with becomes probative. Where
    an expert’s opinion is given, the court must see for itself and with the
    assistance of the expert come to its own conclusion whether it can safely
    be held that the two writings are by the same person. This is not to say
    that the court must play the role of an expert but to say that the court may
    accept the fact proved only when it has satisfied itself on its own
    observation that it is safe to accept the opinion whether of the expert or
    other witness.”

    emphasis supplied.

    xii) In Ram Naraian Vs. State of Uttar Pradesh54, the Apex Court held as
    under:

    54 1973 2 SCC 86

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    “6. In our view, the legal position enunciated in Fakhruddin (supra)
    cannot be said to be inconsistent with the ratio of any one of the earlier
    decisions to which reference has been made therein. Now it is no doubt
    true that the opinion of a hand-writing expert given in evidence is no less
    fallible than any other expert opinion adduced in evidence with the result
    that such evidence has to be received with great caution. But this opinion
    evidence, which is relevant, may be worthy of acceptance if there is
    internal or external evidence relating to the document in question
    supporting the view expressed by the expert. If after comparison of the
    disputed and the admitted writings by the Court itself, when the
    Presiding Officer is familiar with that language, it is considered safe to
    accept the opinion of the expert then the conclusion so arrived at cannot
    be assailed on special leave on the mere ground that comparison hand-
    writing is generally considered as hazardous and inclusive and that the
    opinion of the hand-writing expert has to be received with considerable
    caution. …”

    xiii) Also, in Murari Lal Vs. State of Madhya Pradesh55 which has been
    relied upon by the Ld. Public Prosecutor for the State (through CBI) as
    well as Ld. Counsel for accused Ashutosh Pant, it has been opined as
    under :

    “11. We are firmly of the opinion that there is no rule of law, nor any
    rule of prudence which has crystallised into a rule of law, that opinion
    evidence of a handwriting expert must never be acted upon, unless
    substantially corroborated. But, having due regard to the imperfect
    nature of the science of identification of handwriting, the approach, as
    we indicated earlier, should be one of caution. Reasons for the opinion
    must be carefully probed and examined. All other relevant evidence
    must be considered. In appropriate cases, corroboration may be sought.
    In cases where the reasons for the opinion are convincing and there is no
    reliable evidence throwing a doubt, the uncorroborated testimony of an
    handwriting expert may be accepted. There cannot be any inflexible rule
    on a matter which, in the ultimate analysis, is no more than a question of
    testimonial weight. We have said so much because this is an argument
    frequently met with in subordinate courts and sentences torn out of
    context from the judgments of this Court are often flaunted.”

    xiv) However, while acting on the report of a handwriting expert, the

    55 1980, SCC (1) 704

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    caution to be exercised has been clearly explained in Devi Prasad Vs.
    State
    56 as under :

    “31. The worth of the expert’s opinions with regard to the handwriting
    of each appellant can only be judged by examining his reasons and
    comparing the admitted and the disputed writings about which the
    opinion was given. As I have already indicated, I propose to adopt this
    method of judging the reliability of the evidence of the handwriting
    expert with reference to each accused person. Another test which I
    propose to employ is to see whether the effect of the expert evidence is
    corroborated by other kinds of evidence in the case from other sources
    such as the approver’s evidence about handwritings, the confession, and
    the evidence of other witnesses. I have already held that the evidence of
    the approver and the confession of Abdul Hameed can be used in this
    case for the purpose of finding corroboration for the evidence of
    handwriting as they are not so unreliable as to merit total rejection even
    if the part of the approver’s statement relating to the two alleged
    meetings of conspirators is so thoroughly unreliable that it must be
    rejected.”

    Emphasis supplied

    xv) Also, in Padum Kumar Vs. State of UP 57 it has been held as under:

    “16. It is fairly well settled that before acting upon the opinion of the
    hand-writing expert, prudence requires that the court must see that such
    evidence is corroborated by other evidence either direct or
    circumstantial evidence. In Murari Lal v. State of Madhya Pradesh
    (1980) 1 SCC 704, the Supreme Court held as under:

    4….True, it has occasionally been said on very high authority that it
    would be hazardous to base a conviction solely on the opinion of a
    handwriting expert. But, the hazard in accepting the opinion of any
    expert, handwriting expert or any other kind of expert, is not because
    experts, in general, are unreliable witnesses – the quality of credibility
    or incredibility being one which an expert shares with all other
    witnesses – but because all human judgment is fallible and an expert
    may go wrong because of some defect of observation, some error of
    premises or honest mistake of conclusion. The more developed and the
    more perfect a science, the less the chance of an incorrect opinion and
    the converse if the science is less developed and imperfect. The
    science of identification of finger-prints has attained near perfection
    and the risk of an incorrect opinion is practically non-existent. On the
    other hand, the science of identification of handwriting is not nearly so

    56 1964 SCC Online All 381
    57 (2020) 3 SCC 35

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    perfect and the risk is, therefore, higher. But that is a far cry from
    doubting the opinion of a handwriting expert as an invariable Rule and
    insisting upon substantial corroboration in every case, howsoever the
    opinion may be backed by the soundest of reasons. It is hardly fair to
    an expert to view his opinion with an initial suspicion and to treat him
    as an inferior sort of witness. His opinion has to be tested by the
    acceptability of the reasons given by him. An expert deposes and not
    decides. His duty “is to furnish the Judge with the necessary scientific
    criteria for testing the accuracy of his conclusion, so as to enable the
    Judge to form his own independent judgment by the application of
    these criteria to the facts proved in evidence (Vide Lord President
    Cooper in Davis v. Edinburgh Magistrate, 1953 SC 34 quoted by
    Professor Cross in his evidence).”

    5. …….

    6. Expert testimony is made relevant by Section 45 of the Evidence Act
    and where the Court has to form an opinion upon a point as to identity
    of handwriting, the opinion of a person “specially skilled” “in questions
    as to identity of handwriting” is expressly made a relevant fact………
    So, corroboration may not invariably be insisted upon before acting on
    the opinion of an handwriting expert and there need be no initial
    suspicion. But, on the facts of a particular case, a court may require
    corroboration of a varying degree. There can be no hard and fast rule,
    but nothing will justify the rejection of the opinion of an expert
    supported by unchallenged reasons on the sole ground that it is not
    corroborated. The approach of a court while dealing with the opinion
    of a handwriting expert should be to proceed cautiously, probe the
    reasons for the opinion, consider all other relevant evidence and decide
    finally to accept or reject it.”

    xvi) The cumulative challenge to the handwriting expert’s report Ex.
    PW40/C on the basis of arguments led by the defence counsels can be
    identified as under :

    a) That Sh. B.P. Mishra (PW-40) does not have the experience and
    qualification to be classified as an expert.

    b) That the report does not specify the scientific tools and
    mechanisms employed to study the documents to arrive at the opinion.

    c) That the identity of the documents examined by the expert is
    doubtful as documents examined by him were endorsed with a different

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    case number (DXC-47/07 as opposed to the present case DXC-46/07)
    and therefore, his opinion cannot be relied upon. (Reliance is placed
    upon Amarjit Singh Vs. State of U.P.(Supra).

    d) That specimen writings are of the accused persons has not been
    established beyond reasonable doubts. Reliance is placed upon State of
    Rajasthan Vs. J.P. Sharma (Supra
    ).

    e) That Reasons (Ex. PW40/S) have been subsequently produced and
    not contemporaneously prepared alongwith Reasons. The secondary
    material upon which the Reasons are premised were not produced before
    the Court. Therefore, the Reasons cannot be relied upon to appreciate the
    opinions arrived at.

    xvii) So far as the defence of lack of qualification and experience of the
    expert is concerned, it can be gathered from record that Sh. B.P. Mishra
    (PW-40) was appointed as Assistant Central Intelligence Officer on
    10.03.1986 and received guided training under Government Examiner,
    Sh. Santok Singh for identification of forgery and authorship of
    questioned documents. He also received training from National Institute
    of Forensic Science and Criminology. During that period, he examined
    several cases of forgery. Thereafter, he joined as Assistant Government
    Examiner on 17.04.1997 and was finally promoted Dy. Director, GEQD,
    Kolkata on 26.10.2015. He deposed that he had an experience of
    examining thousands of cases and submission of report. His
    qualification was sought to be doubted for not holding a specialized
    degree in the said field. However, it has been explained by him that
    GEQD is the only government institution which caters to the need of

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    examination of documents and the qualification has more to do with
    practical work than theoretical knowledge. Therefore, it cannot be said
    that the defence has been able to prove that Sh. B.P. Mishra (PW-40) is
    not a qualified expert.

    xviii) The second reason urged before the Court to discard report Ex.
    PW40/C and Reasons Ex. PW40/S is that they are silent on the scientific
    tools and principles adopted while examination of the documents.
    However, during his examination in chief, it has been deposed by the
    witness that “All these documents were compared by utilizing the
    principles of scientific examination and detection of forgery with the
    help of the scientific instruments such as lenses of various wavelength
    and microscope with various type of lighting arrangements…”. So far as
    the scientific principles are concerned, Ld. Counsel for accused Anil
    Kumar has conducted a detailed cross-examination on 20.09.2022 during
    which the witness asserted that his opinion was on cumulative
    examination of the questioned and sample documents, mentioned that
    both questioned and specimen writings were of same movement
    (referring to wrist or finger or forearm movement), mentioned about the
    pressure, angle, inclination / slant etc. though not specifically.

    xix) It has been rightly pointed out during cross-examination on
    20.09.2022 that endorsement on each page of the register PW11/Z6
    (D-15) containing minutes of meeting from 15.01.1995 to 10.12.2000
    (having Q1 to Q220) has been endorsed as DXC 47/07 instead of DXC
    46/07 which was the case number assigned to examination of documents

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    in this matter. During cross-examination, though it was sought to be
    explained that the mistake was manual however, Ms. K.B. Jena who had
    examined the documents first or the Assistant who had endorsed the
    documents have not been examined to explain the discrepancy. No
    corrigendum was ever issued and it was also not clarified if the mistake
    was possible considering that case DXC 47/07 was either examined by
    Ms. K.B. Jena or the witness himself. Therefore, so far as examination of
    D-15 is concerned, since a doubt has been raised on the identity of
    Proceedings Register (Ex. PW11/Z6) (D-15)) purportedly examined, to
    that extent, it is not safe to rely upon the report of the handwriting expert.

    xx) For accused Sunil Kumar, accused K.K. Wadhwa, accused Rajesh
    Kumar Khatri and accused Ravi Saluja doubt has been sought to be
    created by the Ld. Defence Counsels on specimen writings by relying
    upon the cross-examination of the Investigating Officer that he did not
    remember that the process of taking specimen writings took how how
    many and, on his failure, to remember how many independent witnesses
    were present. However, considering that the examination of the
    Investigating Officer was conducted in August, 2023, it is not humanly
    possible for him to have recollected the said facts. Therefore, to such
    inconsistencies, this Court does not wish to give any weight-age. During
    examination under Section 313 Cr.P.C. when specimen writings were put
    to accused Devender Pal Singh, accused Ravi Saluja, accused Rajesh
    Kumar Khatri, they did not deny the specimen writings. Accused Ravi
    Saluja claimed duress but did not lead any affirmative evidence to prove
    it. Considering that independent witnesses Sh. Sudhir Kant (PW-42) and

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    Sh. V.S. Dagar (PW-43) have deposed during cross-examination that the
    individuals whose hand-writings had been taken had not been introduced
    to them and they also have not identified the accused persons whose
    sample writings were taken in their presence in the Court, the defence on
    behalf of accused Sunil Kumar, accused Anil Kumar and accused K.K.
    Wadhwa on the identity of their specimen writings.

    xxi) Finally, the Reasons Ex. PW40/S have to satisfy this Court that the
    Opinion Ex. PW40/C has been arrived at on the basis of sound scientific
    principles on analysis of the documents. It therefore, requires careful
    probing and examination. However, the defence through cross-
    examination has elicited responses from the witness which demonstrate
    that the Reason was prepared in May, 2021 whereas the Opinion Ex.
    PW40/C (mentioned as Ex. PW44/C) is dated 11.12.2007. At the point
    of time Reasons have been prepared, the expert was not seized of the
    original documents. He stated that he had prepared the report on the basis
    of rough notes and photographs however, the said secondary material
    was not produced before the Court to appreciate whether on account of
    lapse almost 15 years, there were no discrepancies on the documents
    considered during preparation of Opinion and Reasons. Therefore,
    prudence requires the Court to be circumspect from acting upon the
    report of the handwriting expert.

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    (xxii) Here, it would be relevant to also consider the testimony of Sh.
    Deepak Jain (DW-2) examined by accused Rajesh Kumar Khatri who
    also tendered his report Ex. DW2/A (Colly) whereby he opined that
    Q-222, Q-261 to Q-263, Q-272 to Q-274, Q-276 , Q-278, Q-280, Q-1380
    and Q-1382 are not in the hand-writing of the accused Rajesh Kumar
    Khatri. However, it is to be borne in mind that the comparison of
    admitted writing and the questioned writings were of a difference of 24
    years and the opinion is premised on the experts prima facie view on the
    basis of style, fashion, manner, pattern and design being similar despite
    lapse of time though he admitted during cross-examination that from
    childhood till adulthood, variation in handwriting occurs. He also
    admitted that he did not compare the sample handwriting of accused
    Rajesh Kumar Khatri from S-290 to S-312 with the questioned
    documents. To the question of the Court as to what determinative
    factors were considered to arrive at a prima facie view, whether variation
    in the writings of accused Rajesh Kumar Khatri was within the range of
    natural (of 10% as disclosed by him to be the standard ) despite lapse of
    24 years, he admitted that calculation done in that regard was not brought
    on record by him. Therefore, his prima facie view does not convince this
    Court. Thus, as contemporaneous admitted writings would always be
    preferable and best suited for comparison, this Court is not inclined to
    rely upon the report of Sh. Deepak Jain (DW-2).

    (xxiii). In view of the above detailed discussion, the prosecution has
    established that the Proceedings Register, Agenda Notices and their proof
    of service have been fabricated, ante-dated and forged but authorship of

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    the forgery could not be conclusively established.

    c. Applications for membership (in Files 43/I (colly), Ex.PW40/J
    (colly) and Ex.PW40/K (colly)) and Affidavits of purported members
    (pages 405/C to 440/C in file Ex. PW40/D (Colly) (D-3, Vol-II))

    (i) To prove the forgery of applications for membership and affidavit
    the prosecution has relied upon oral testimonies of witnesses namely Sh.
    Durgesh Yadav (PW-4), Sh. Dinesh Kumar Gulati (PW-6), Sh. Anil
    Kumar Gulati (PW-7), Ms. Shama (PW-8), Sh. Nahar Singh (PW-14),
    Sh. Daulat Ram (PW-20), Sh. Deepak Bajaj (PW-23), Sh. Naresh Kumar
    (PW-32), Sh. Vinod Kumar (PW-33), Sh. Surender Kumar (PW-34), Ms.
    Sunita (PW-35), Sh. Rajesh Yadav (PW-37), Shanti Devi (PW-12),
    Vijender Singh (PW-15) and Suresh Kumar (PW-26) apart from the
    handwriting expert’s Report Ex. PW40/C

    (ii) Of the abovementioned witnesses, since Sh. Dinesh Gulati (PW-6),
    Sh. Anil Gulati (PW-7), Sh. Daulat Ram (PW-20), Sh. Deepak Bajaj
    (PW-23), Sh. Naresh Kumar (PW-32) and Sh. Surender Kumar (PW-34)
    have been shown to have been introduced as members in early 1980s i.e.
    prior to the period since when conspiracy has been alleged, their
    introduction as members, rightly or wrongly is not being considered. Smt
    Sunita (PW35), Ms. Shanti Devi (PW-12) and Sh. Suresh Kumar
    (PW-26) have not supported the case of the prosecution to the effect that
    their applications have been forged or ante dated.

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    (iii) From the testimonies of Sh. Durgesh Yadav (PW-4), Ms. Shama
    (PW-8), Sh. Nahar Singh (PW-14), Sh. Vinod Kumar (PW-33), Sh.
    Rajesh Yadav (PW-37) and Sh. Vijender Singh (PW-15), it has been
    established that applications in their name Ex.PW4/A dated 03.11.1994,
    Ex.PW8/A dated 12.12.1994, Ex.PW14/A dated 11.12.1994, Ex.PW33/B
    dated 02.11.1994, Ex.PW37/A dated 12.12.1994 and Ex.PW15/A dated
    11.12.1994 respectively, it has been conclusively established that the
    aforementioned applications have not been signed and moved by them
    therefore, they are forged. Further, the aforesaid witnesses have proved
    that affidavits Ex.PW4/D dated 10.05.2000, Ex.PW8/B dated
    10.05.2000, Ex.PW14/E dated 10.05.2000, Ex.PW33/A dated 10.05.2000
    and Ex.PW15/B dated 10.05.2000, respectively, affirming their eligibility
    for membership have been forged as they have not been signed by them.

    iv). So far as the hand-writing expert’s report Ex.PW40/C and reason
    Ex.PW40/S is concerned, through the detailed discussion above, the
    Court has already observed why it is circumspect to act upon the report
    Ex.PW40/C and reason Ex.PW40/S, therefore, authorship of forgery has
    not been established

    d. Photocopies of applications for resignation (pages 393/C to 350/C
    in File Ex.PW40/D (colly) (also D-3, Vol-II))(43 applications) and
    Photocopy of Cash Receipts (pages 349/C to 306/C in File Ex.PW40/D
    (colly) (also D-3, Vol-II)) (44 receipts).

    i). As per the Prosecution, the following resignations have been

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    falsely accepted on 31.07.1994, 12.09.1994 and 02.07.2000 as during
    investigation it has been found that the resignation letters were forged
    and the meetings had been fabricated:

           S.No.       M.No.           Name of the Member         Meeting
                                                                  Date Shown
           1           08              Naresh Kumar (PW-32)       31.07.1994
           2           23              Veena                      31.07.1994
           3           39              Chatter Singh              31.07.1994
           4           42              Dharam Pal                 31.07.1994
           5           125             Ramesh Kumar Goel          12.09.1994
           6           105             Madan Lal Saini            12.09.1994
           7           95              Ram Pyari                  12.09.1994
           8           75              Ram Chandra (PW-24)        12.09.1994
           9           45              Anil Kumar Gulati (PW-7)   12.09.1994
           10          50              Dev Raj                    12.09.1994
           11          60              Lalita Mahi                12.09.1994
           12          70              Baldev Arora               12.09.1994
           13          80              Avtar Singh                12.09.1994
           14          90              Sukhdev Singh              12.09.1994
           15          100             Vinod Kumar Sikri          12.09.1994
           16          110             Samboo Saran Singh         12.09.1994
           17          48              Surinder Kumar (PW-34)     12.09.1994
           18          47              Yograj Khattar             12.09.1994
           19          57              Deepak Bajaj (PW-23)       12.09.1994
           20          62              Kasturi Lal                12.09.1994
           21          67              Nirmal Sikka               12.09.1994
           22          72              Narinder Sagar             12.09.1994
           23          82              Sushil Kumar               12.09.1994
           24          87              Bhupinder Singh            12.09.1994
           25          92              Sudesh Kumari              12.09.1994
    
    
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            26          97              Laxman Dass Puri      12.09.1994
           27          98              Kamla                 12.09.1994
           28          04              Massa Ram             12.09.1994
           29          15              Vinod Kumar (PW-33)   12.09.1994
           30          121             Shashi Mehta          02.07.2000
           31          122             Kishan Chand          02.07.2000
           32          123             Nishi Goel            02.07.2000
           33          124             Ram Singh Sure        02.07.2000
           34          126             Prem Chand            02.07.2000
           35          127             Bhupinder Kaur        02.07.2000
           36          128             Sanjeev Kumar         02.07.2000
    
    
    ii).     Of the abovementioned members who are shown to have resigned,
    

    the prosecution has examined Sh. Anil Kumar Gulati (PW-7), Sh.
    Deepak Bajaj (PW-23), Sh. Ram Chandra (PW-24), Sh. Naresh Kumar
    (PW-32), Sh. Vinod Kumar (PW-33) and Sh. Surender Kumar (PW-34).
    Sh. Anil Kumar Gulati (PW-7) have specifically deposed that resignation
    letter dated 27.08.1994 (Ex. PW7/C) and cash receipt dated 27.09.1994
    (Ex. PW7/D) have not been signed by him. Sh. Deepak Bajaj (PW-23)
    has testified that resignation (Ex. PW23/B) and cash receipt dated
    27.09.1994 (Ex. PW23/C) have not been signed by him. Sh. Ram
    Chandra (PW-24) who was one of the founding members of the Society
    has also stated that he had never resigned from membership and
    application dated 27.08.1984 (Ex. PW24/C) and receipt dated 28.09.1994
    (Ex. PW24/D) do not bear his signatures. The statements of Sh. Naresh
    Kumar (PW-32), Sh. Vinod Kumar (PW-33) and Sh. Surender Kumar
    (PW-34) are on the same lines that neither did they become members of
    the Society nor could have resigned from it. They have denied that

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    resignation letters Ex. PW32/C, Ex. PW33/C and Ex. PW34/A,
    respectively as well as receipts Ex. PW32/D, Ex. PW33/D and Ex.
    PW34/B, respectively are not signed by them. From the cross-
    examination of the aforesaid witnesses on the aspect of resignation being
    fake, the defence has not been able to elicit any response which lends
    credence to the defence that the aforesaid witnesses have not truthfully
    deposed that they had not resigned from the membership of the Society.

    iii). Further, it is also the case of the prosecution that Smt Asha Rani
    (PW-2), Sh. Vinod Katyal (PW-3), Sh. Umesh Kumar (PW-5), Sh.
    Dinesh Kumar Gulati (PW-6), Ms. Shama (PW-8), Sh. Ashok Kumar
    (PW-10), Smt Sudarshan Kumari (PW-13), Ms. Meenakshi Fialok
    (PW-16), Sh. Rajesh Jaggi (PW-21), Sh. Tajinder Singh (PW-22), Ms.
    Pushpa Sagar (PW-27), Sh. Ramesh Kumar Jain (PW-30), Sh. Yashpal
    Jain (PW-31) and Smt. Madhu (PW-38) whose resignations had been
    accepted post the revival of the Society are also fabricated. However,
    Smt. Sudarshan Kumari (PW-13), Ms. Meenakshi Fialok (PW-16), Sh.
    Rajesh Jaggi (PW-21) and Smt. Madhu (PW-38) have not supported the
    case of prosecution that applications for withdrawal Ex. PW13/D,
    Ex.PW16/E, Ex. PW21/C and Ex. PW38/A, respectively are forged. But
    from the testimony of the above remaining witnesses, it has been
    established that resignation letters Ex. PW2/B, Ex. PW3/B, Ex. PW5/D,
    Ex. PW6/C, Ex. PW8/C, Ex. PW10/G, Ex. PW22/E, Ex. PW27/C, EX.
    PW30/B and Ex. PW31/B, respectively have not been signed and
    presented by them and are therefore, forged. Similarly, the cash receipts
    Ex. PW2/E, Ex. PW3/C, Ex. PW5/E, Ex. PW6/D, Ex. PW8/D, Ex.

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    PW10/H, Ex. PW22/F, Ex. PW27/D, Ex. PW30/C and Ex. PW31/C,
    respectively have not been signed by them and are therefore, forged.

    iv). Be that it may, once again, the authorship on the aforementioned
    forged application forms and cash receipts has not been established as
    the hand-writing expert’s report Ex.PW40/C has failed to stand the test
    of its acceptance.

    e. Membership Register (EX. PW41/F (Colly) also D-13)) and
    Consolidated list of members (Ex. PW11/Z119)

    (i) It is also the case of the prosecution that Membership Register
    (Ex.PW41/F) is forged and fabricated as not only the signatures against
    the enrollments and resignations have been forged but also in view of the
    minutes of meeting discussed above, the entries in the register have been
    fabricated. In view of the statements of Sh. Durgesh Yadav (PW-4), Sh.
    Dinesh Kumar Gulati (PW-6), Ms. Shama (PW-8), Sh. Nahar Singh
    (PW-14), Sh. Daulat Ram (PW-20), Sh. Vinod Kumar (PW-33), Sh.
    Surender Kumar (PW-34), Ms. Sunita (PW-35) and Sh. Rajesh Yadav
    (PW-37) who have been shown at serial nos. 84, 28, 92, 87, 49, 82, 96,
    94, and 88, respectively (as per Consolidated List of Members Ex.
    PW11/Z119) having deposed that they never became member of the
    Society, it has been established that entries qua them have been
    fabricated and signatures against their name have been forged. Also, the
    following resignations have been incorrectly mentioned as it is apparent
    from the testimonies of abovementioned witnesses and therefore, have
    been fabricated. Therefore, from the evidence led by the Prosecution it

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    has been conclusively established that the membership register contains
    false entries and is therefore, is a fabricated document.

    ii). Consolidated list of members (Ex.PW11/Z119) has also been
    assailed to be a fabricated list. The list tendered in evidence is a
    photocopy in File No.F7 (23)2001/GH/DDA annexed along with letter
    Mark PW39/A which was sent by Sh. B.M. Sethi, Deputy Registrar
    (Policy) to the Deputy Director (GH), DDA to intimate the consolidated
    list duly approved by the competent authority of Societies mentioned
    therein, including Lok Priya Vihar, CGHS. An objection has been taken
    that the said document is a photocopy and therefore, inadmissible in
    evidence. However, in File of the RCS (D-19) which is Ex.PW40/G
    (colly), the final list of members for allotment of land submitted for
    approval by the Society to Assistant Registrar (South), RCS, in original
    is on record and the Court has compared the two documents and they are
    enlisting same members. Therefore, as the original is also part of judicial
    record, therefore, the objection stands overruled. Here, however, the
    lackadaisical and casual approach of the Prosecution needs to be called
    out so that in future, the Prosecution is vigilant while conducting trials.

    iii). The Consolidated list of members is the culmination of
    enrollments and resignations over the relevant period of time. Out of the
    105 enlisted members, the Prosecution has examined Sh. Durgesh Yadav
    (PW-4), Sh. Dinesh Kumar Gulati (PW-6), Sh. Anil Kumar Gulati
    (PW-7), Ms. Shama (PW-8), Sh. Nahar Singh (PW-14), Sh. Daulat Ram
    (PW-20), Sh. Deepak Bajaj (PW-23), Sh. Naresh Kumar (PW-32), Sh.

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    Vinod Kumar (PW-33), Sh. Surender Kumar (PW-34) and Sh. Rajesh
    Yadav (PW-37),who have denied having ever become a member. Smt.
    Asha Rani (PW-2), Sh. Vinod Katyal (PW-3), Sh. Umesh Kumar (PW-5),
    Sh. Ashok Kumar (PW-10), Sh. Tejinder Singh (PW-22), Sh. Ram
    Chandra (PW-24), Ms. Pushpa Sagar (PW-27), Sh. Ramesh Kumar Jain
    (PW-30) and Sh. Yashpal Jain (PW-31) have denied having resigned
    from membership. Their examination is sufficient to prove that the
    entries made in the membership register is not only fabricated but also
    forged. Also, of them, accused Dev Raj (since deceased) (M.No. 1),
    accused Sunil Kumar (M.No. 142), accused Ravi Saluja (M.No. 149) and
    accused Devender Pal Singh (M.No. 157) are also featuring in the list at
    Serial no. 1, 83, 90 and 98. So far as introduction of accused Ravi Saluja
    and accused Devender Pal Singh as the members of the Society is
    concerned, the same has been shown vide meeting dated 16.12.1994.
    But, the fabrication of the said meeting has been established to the
    satisfaction of the Court and therefore, the consequent entries in the
    Membership Register on the strength of the Managing Committee
    Meeting dated 16.12.1994 are also fabricated. Also, of the seven
    members (from Serial no. 99 to 105) shown to have been introduced
    through Managing Committee dated 02.07.2000, the Prosecution has
    examined Sh. Kewal Krishan (PW-25), Sh. Sanjay Nandwani (PW-28)
    and Sh. Vimal Johar (PW-36). But, from their examination, the
    Prosecution has not been able to elicit much to serve its stance. One Sh.
    Narshing Dass (M.No. 38) is also featuring in the list at Serial no. 23.
    However, from the testimony of Sh. Arun Kumar (PW-45), it has been
    established that he had expired in the year 1986 (18.11.1986 as per Mark

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    PW45/1) and therefore, could not have continued to remain a member.
    He was the father-in-law of accused Dev Raj (since deceased) and his
    death certificate has been tendered in evidence as Mark PW45/1. Hence,
    the Consolidated List of Members (Ex. PW11/Z119) for allotment of
    land has been fabricated.

    (iv) So far as, entries in the Membership Register (Ex. PW10/A) is
    concerned, the Sh. Arun Kumar (PW-45) has denied that entries from sl
    nos. 129 to Sl no. 135 is in the hand-writing of his brother accused
    Rajesh Kumar Khatri. He also denied that entries from sl no. 137
    onwards have been made by accused K.K. Wadhwa. Though not being
    acted upon even the hand-writing expert’s report Ex.PW44/C is silent
    whether entries from Q-282 to Q-361 in the membership register were in
    the hand-writing of accused K.K. Wadhwa or accused Anil Kumar and
    whether Q-268 to Q-271 in the same register could be attributed to
    accused Rajesh Kumar Khatri.

    33.7 So far as the intention to defraud is concerned, the very factum
    that the above discussed fabricated, false and forged documents had been
    presented at the office of the RCS for no other reason but to seek revival
    of the Society and to get the consolidated list of members approved for
    allotment of land by DDA at subsidized rates, the acts are suggestive of
    the intention to defraud.

    33.8 So far as, Section 471 Cr.P.C. is concerned, it has to be established
    beyond reasonable doubts that :

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    (a) There was fraudulent / dishonest use of a document as genuine

    (b) By the accused persons with knowledge or reason to believe that
    the document is a forged one.

    33.9 Substantive charge for the said offence has only been made qua
    accused Devender Pal Singh. So far as, genuineness of Membership
    Register (Ex. PW10/A), Proceedings Registers (Ex. PW10/B and Ex.
    PW11/Z6), List of Members (Ex. PW11/Z119), Agenda Notices,
    Applications (Ex. PW4/A, Ex. PW8/A, Ex. PW14/A, Ex. PW33/B, Ex.
    PW37/A and Ex. PW15/A), Affidavits (Ex. PW4/D, Ex. PW8/B, Ex.
    PW14/E, Ex. PW33/A and Ex. PW15/B), Resignation Letters (Ex. PW
    2/B, Ex. PW 3/B, Ex. PW 5/D, Ex. PW 6/C, Ex. PW 8/C, Ex. PW 10/G,
    Ex. PW 22/E, Ex. PW 27/C, Ex. PW 30/B, Ex. PW31/B, Ex. PW32/C,
    Ex. PW33/C and Ex. PW34/C) and Cash Receipts (Ex. PW2/E, Ex.
    PW3/E, Ex. PW 5/E, Ex. PW6/D, Ex. PW8/D, Ex. PW10/H, Ex.
    PW22/F, Ex. PW27/D, Ex. PW30/C and Ex. PW31/C) referred to
    above
    are concerned, it has been unequivocally established that they had
    been fabricated and forged.
    Considering that the accused was elected as
    the President of the Society as per minutes of General Body Meeting
    dated 22.08.1999 (Ex. PW12/E) and continued to officiate as such during
    the period when application for cancellation of winding up order (Ex.
    PW19/E), approval of fake resignations and enrollments, approval of
    Consolidated List of Members was managed, it is established that he was
    in control of the management of the affairs of the Society, during which
    proceedings were fabricated to accept resignations and enroll members
    with the oblique motive to demonstrate that the Society continued to be

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    active despite the liquidation order dated 12.02.1992. Hence, it is clearly
    established that he had complete knowledge about the affairs of the
    Society including fabrication of the records which were willfully
    presented on behalf of the the Society before the Office of RCS by co-
    accused Sunil Kumar on 26.05.2000 and 29.05.2000 and by accused
    Devender Pal Singh himself accompanied with co-accused Sunil Kumar
    on 19.06.2000. Thereafter, the accused also submitted affidavit on
    22.06.2000. Further, on 02.08.2000, co-accused Sunil Kumar also
    produced records for verification when clarification was sought qua
    approval of enrollments / resignations and approval of Consolidated List
    of Members. Accused Devender Pal Singh also relied upon fabricated
    Minutes of Meeting dated 23.07.2000 to explain that enrollments and
    resignations allowed by the previous Managing Committee had been
    approved by the his Executive Committee. Therefore, it has been
    conclusively established that with fraudulent and dishonest intention,
    accused Devender Pal Singh with knowledge that aforementioned
    documents were forged / fabricated presented them before the Office of
    RCS to obtain cancellation of winding up order, approval of
    enrollments / resignation of members and approval of Consolidated List
    of Members.

    33.10 Further, accused K.K. Wadhwa and accused Ravi Saluja are also
    facing trial for offences punishable under Section 467/468 IPC qua
    which it has already been opined that the essential ingredients to affix
    their authorship has not been established. However, the factum that
    accused Ravi Saluja was the member of Managing Committee w.e.f.

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    22.08.1999 till the illegal objectives of the accused persons were
    achieved in reviving the Society and finalizing the Consolidated List of
    Members, he is similarly placed as accused Devender Pal Singh for
    having knowledge and reason to believe that the aforementioned
    documents are false, fabricated and forged. He had also joined the
    hearings before the RCS on 12.06.2000. Therefore, as Section 471 is
    cognate to Section 467/468 and it has been proved that he had used the
    forged documents as genuine with requisite knowledge or believe, he too
    cannot escape the liability under Section 471 IPC.

    ALLEGATIONS OF CHEATING THE OFFICE OF RCS BY
    CANCELLATION OF LIQUIDATION ORDER QUA THE SOCIETY
    AND THEREAFTER, SEEKING APPROVAL OF CONSOLIDATED
    LIST OF MEMBERS WHICH WAS FORWARDED TO THE DDA ON
    THE BASIS OF WHICH LAND WAS ALLOTTED TO THE SOCIETY,
    ALL ON THE BASIS OF FORGED, FABRICATED AND FALSE
    DOCUMENTS.

    34. All the accused persons (except accused R.K. Srivastava and
    accused P.N. Manchanda) are facing trial for substantive offence
    punishable under section 420 IPC for having dishonestly and
    fraudulently preparing the fake proceedings etc. with a motive to
    fraudulently seek cancellation of liquidation order qua the Society and
    thereafter, seeking approval of consolidated list of members which was
    forwarded to the DDA on the basis of which land was allotted to the
    Society, all on the basis of forged, fabricated and false documents. To
    seek conviction under Section 420 IPC, the Prosecution is required to
    establish the following ingredients beyond reasonable doubt:

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    a) That the accused persons dishonestly and fraudulently;

    b) Induced the office of RCS to act on forged and fabricated documents
    to allow cancellation of liquidation order dated 29.06.2000 (Ex.

    PW19/B) and approve the list of fabricated consolidated members, which
    was then forwarded to DDA;

    c) On the basis of which DDA was induced to process and allot land to
    the Society at a subsidized rate.

    34.1 The explanation to the Section also mentions that a dishonest
    concealment of facts is a deception within the meaning of the Section. So
    far as dishonest and fraudulent intention of the accused persons is
    concerned it has been unequivocally established that application for
    cancellation of winding up order Ex. PW19/E (page no. 256/C of file Ex.
    PW40/E(colly) (D-3, Vol-III)), application for approval of enrollment
    and resignation of members received on 27.07.2000 (at page no. 38 of
    file Ex. PW40/G (colly) (D-19)) and letter dated 31.08.2000 (at page no.
    36 of file Ex. PW40/G (colly) (D-19)) explaining that the acts of the
    previous Managing Committee though illegal had been approved by the
    Managing Committee meeting dated 23.07.2000 (Ex. PW1/Z-6) had
    been moved on the basis of fabricated forged and false proceedings
    register, application forms, resignation letters, cash receipts, consolidated
    list of members, membership register. Hence, there was culpable mis-
    representation of facts which amounts to deception and hence dishonest
    and fraudulent intention is manifest. Purportedly, Ex. PW19/E and
    explanation at page no. 36 of file Ex. PW40/G (colly) (D-19) have been
    moved by the President accused Devinder Pal Singh. Application at page

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    no. 38 of file Ex. PW40/G (colly) (D-19) has been moved by the
    Secretary accused Sunil Kumar. The notings in file Ex. PW19/A
    demonstrates that accused Devender Pal Singh, accused Sunil Kumar,
    accused Anil Kumar and accused Ravi Saluja have also physically
    appeared before the Office of RCS and presented the forged and
    fabricated records. The aforesaid overt acts were backed by minutes of
    meetings conducted where aforementioned persons were in the
    Managing Committee and have been found to be fabricated. So far as
    accused K.K. Wadhwa is concerned, his complicity with the co-
    conspirators is evident from the fact that he continued to exercise
    influence in the working of the Society as can be gathered from the
    cumulative testimonies of Sh. Rajesh Aggarwal (PW-1), Sh. Rohit
    Aggarwal (PW-11) and Sh. Arun Kumar (PW-45). On the basis of the
    application supported by the aforementioned false, fabricated and forged
    documents, order for cancellation of liquidation dated 29.06.2000 (Ex.
    PW19/B) came to be passed. Thereafter, upon revival of the Society and
    approval of a consolidated list of members yet again by way of fraud and
    deceit (as already discussed in detail above), the office of RCS through
    AR (Policy) wrote a letter recommending allotment of land to the
    Society (Mark PW39/A). Therefore, the overwhelming evidence
    establishing the inducement practised by them in seeking cancellation of
    revival order, approval of false enrollments and resignations and
    approval of false consolidated list of members which was forwarded to
    DDA has been proved by the Prosecution.

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    b). Thereafter, it has also been proved through the testimony of Sh.
    Parasnath (PW-39) that demand cum allotment letter dated 13.02.2003
    (Ex. PW39/A) was issued to the Society. Here, an objection was taken to
    the mode of proof of the document however, no cross-examination has
    been conducted to disprove that Sh. Parasnath had not dealt with the file
    or was not acquainted with the signature of Sh. M.C. Singhal, Deputy
    Director (GH) having working with him. Even otherwise, allotment of
    land is not a disputed fact.

    34.2 Hence, the prosecution has been able to establish beyond
    reasonable doubt that accused K.K. Wadhwa, accused Anil Kumar,
    accused Sunil Kumar, accused Devender Pal Singh and accused Ravi
    Saluja have committed offence punishable under Section 420 IPC.

    ALLEGATIONS OF COMMISSION OF OFFENCE BY PUBLIC
    SERVANT UNDER SECTION 13(2) R/W 13(1)(D)(III) THE P.C. ACT

    35. Accused R.K. Srivastava and Accused P.N. Manchanda have been
    accused of conspiring or otherwise abusing their official position as
    public servants to obtain/attempting to obtain pecuniary advantage
    without any public interest by reviving the Society and approving the
    freeze list of 105 members on the basis of forged documents without
    checking their genuineness.

    35.1 The challenge to the accusations is both on technical aspects as
    well as on merits.

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    35.2 The technical objections can be identified as under:

    (a) That the trial is vitiated as no sanction under Section 197 Cr.P.C
    had been obtained qua the accused persons.

    (b) That the sanction order in favour of accused P.N. Manchanda
    which is Ex.47/B is invalid for non-application of mind and having been
    issued by an incompetent authority.

    (a) Whether the trial is vitiated as no sanction under Section 197 Cr.P.C
    had been obtained qua the accused persons?

    35.3 To urge the same, much reliance has been placed upon the
    discharge of Sh. Krishan Kumar who was also an accused herein being
    the Joint Registrar of the relevant period. Reliance has been placed upon
    order dated 21.08.2024 in Krishan Kumar Vs. CBI (supra) wherein, it
    has been held as under:

    12. In Rakesh Bhatnagar (supra), a Co-ordinate bench of this
    Court observed that, according to the ratio laid down in A.
    Srinivasa Reddy v. Rakesh Sharma
    , 2023 SCC OnLine SC 952,
    the individual against whom the allegations are made must be a
    ‘Public Servant’ whose appointing authority is either the Central
    Government or the State Government to be entitled to the
    protection under Section 197 Cr. P.C., and this protection does
    not extend to every public servant. In the present case, it is
    undisputed that the petitioner is a DANICS officer and his
    appointing authority is the Central/State Government.
    There is
    equally no doubt in the mind of this Court that the allegations
    against the petitioner pertain to offenses committed in the
    discharge of his official duties, and as such, the rigors of Prof.
    N.K. Ganguly v. CBI New Delhi
    , 2015 SCC OnLine SC 1205
    shall apply in full. Therefore, it would be imperative for the
    prosecution to have obtained sanction under Section 197 Cr. P.C.
    before proceeding.
    In the absence of the appropriate sanction,

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    the prosecution of the petitioner for the aforesaid offenses would
    be untenable.

    13. In Subramanian Swamy v. Manmohan Singh & Anr., 2012
    (1) SCC 1041, the Supreme Court held that if a public servant is
    accused of an offense related to any recommendation made or
    decision taken while discharging official duties, then sanction
    under Section 197 of the Cr.P.C. is required.
    Similarly, in Rakesh
    Kumar Mishra vs. State of Bihar and Ors.
    , AIR 2006 Supreme
    Court 820, the Apex Court held that if the act is intrinsically
    linked to official duties, sanction is required. However, if the act
    has no connection with the duties of the public servant, then the
    protection under Section 197 Cr.P.C. does not apply.

    14. Besides this, all the facts of the present petition are identical
    to those in the case decided by this Court in Rakesh Bhatnagar
    (supra). Admittedly, the CBI has not obtained sanction under
    Section 197 Cr.P.C.I consider that nothing would further detain
    this court in deciding this petition as on the similar proposition
    the petitioner has been discharged in Rakesh Bhatnagar (supra).

    15. Hence, the petition is allowed. The impugned order dated
    04.04.2012 is set aside. All the pending applications also stand
    disposed of.

    35.4 Court has also been led through order dated 22.11.2023 in
    Rakesh Bhatnagar Vs. CBI (Supra) which was relied upon in Krishan
    Kumar Vs. CBI (Supra
    ). Also, attention of the Court was drawn to order
    dated 03.12.2024 in SLP (Crl.)
    no. 16946/2024 whereby order in Rakesh
    Bhatnagar Vs. CBI (Supra
    ) now stands confirmed.
    It is pertinent to
    mention here that Sh. Rakesh Bhatnagar was also a Joint Registrar in the
    office of RCS and was an accused in a similar case of CBI Vs. Sri Chand
    & Ors. (Arvind-CGHS) (RC No. 2A/2006/CBI/SCU-V/SCRII/CBI, N.
    Delhi
    ).

    35.5 Thus, parity has been sought by the accused persons.

    35.6 Per contra, when a specific query was put to the prosecution in

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    regard to Rakesh Bhatnagar Vs. CBI (Supra) and Krishan Kumar Vs.
    CBI (Supra
    ), it has been argued that in the facts of the present case,
    sanction under Section 197 Cr.P.C. is not required as fabrication of
    official records, preparation of false proceedings, use of forged
    documents and dishonest revival of the Society were inherently illegal
    acts and did not fall within the lawful discharge of duty. Further, it has
    been argued that their duty as public servant included acts authorized by
    law, reasonably connected with official functions and performed in good
    faith while exercising official powers for example, examining records of
    Society, conducting inquiry, verifying documents, passing revival orders,
    conducting elections and supervising Co-operative societies. However,
    when the position was abused for conspiracy, forgery, fabrication,
    cheating, deliberate suppression of irregularities and conferring illegal
    benefits, their acts exceeded legitimate official duties. Rather, merely
    because the act was done while holding office, protection under Section
    197
    Cr.P.C. cannot be afforded. So far as the reasonable nexus test is
    concerned, it has been argued that duties of the Registrar included
    examining records strictly on merits, verifying legality of membership
    and elections, conducting inquiries under Section 55 of The DCS Act,
    summoning persons, inspecting records, ensuring co-operative spirit,
    supervising liquidation and revival process which imposed a positive
    obligation to detect obvious forgery and manipulation. However, the
    facts of the present case establish not mere negligence like procedural
    lapse, error of judgment or administrative irregularity.
    But, deliberate
    dishonest conduct in knowingly ignoring forged records, facilitating
    fictitious members, passing revival orders despite obvious fraud and

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    acting in conspiracy with private individuals. Therefore, as the acts itself
    are inherently criminal and outside lawful authority, protection under
    Section 197 Cr.P.C. could not be provided. Reliance has been placed
    upon State of Kerala Vs. V. Padmanabhan Nair58, Prakash Singh Badal
    Vs. State of Punjab (Supra), Raghunath Anant Govilkar Vs. State of
    Maharashtra59
    , State of HP Vs. M.P. Gupta60.

    35.7 The judgment in Rakesh Bhatnagar Vs. CBI (Supra) is sought to
    be distinguished on facts. It has been submitted that Rakesh Bhatnagar as
    Joint Registrar was accused of limited administrative endorsement
    whereas in the present case there is evidence that the accused persons
    actively participated in the chain of approvals facilitating fraudulent
    revival and consequential land allotment.
    So far as Krishan Kumar Vs.
    CBI (Supra
    ) is concerned, it has been stated that the same is sub-judice
    before the Apex Court.

    35.8 Section 197 Cr.P.C. provide as under:

    “197. Prosecution of Judges and public servants. –(1) When any
    person who is or was a Judge or Magistrate or a public servant not
    removable from his office save by or with the sanction of the
    Government is accused of any offence alleged to have been
    committed by him while acting or purporting to act in the discharge
    of his official duty, no Court shall take cognizance of such offence
    except with the previous sanction 6[save as otherwise provided in the
    Lokpal and Lokayuktas Act, 2013 (1 of 2014)]–

    (a) in the case of a person who is employed or, as the case may be,
    was at the time of commission of the alleged offence employed, in
    connection with the affairs of the Union, of the Central Government;

    (b) in the case of a person who is employed or, as the case may be,

    58 AIR 1999 Supreme Court 2405
    59 (1) RCR (Criminal) 1042
    60 (2004) 2 SCC 349

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    was at the time of commission of the alleged offence employed, in
    connection with the affairs of a State, of the State Government:

    61

    [Provided that where the alleged offence was committed by a
    person referred to in clause (b) during the period while a
    Proclamation issued under clause (1) of article 356 of the
    Constitution was in force in a State, clause (b) will apply as if for the
    expression “State Government” occurring therein, the expression
    “Central Government” were substituted.]
    62
    [Explanation.–For the removal of doubts it is hereby declared that
    no sanction shall be required in case of a public servant accused of
    any offence alleged to have been committed under section 166A,
    section 166B, section 354, section 354A, section 354B, section 354C,
    section 354D, section 370, section 375, 3[section 376A, section
    376AB, section 376C, section 376D, section 376DA, section 376DB]
    or section 509 of the Indian Penal Code (45 of 1860).]
    (2) No Court shall take cognizance of any offence alleged to have
    been committed by any member of the Armed Forces of the Union
    while acting or purporting to act in the discharge of his official duty,
    except with the previous sanction of the Central Government.
    (3) The State Government may, by notification, direct that the
    provisions of sub-section (2) shall apply to such class or category of
    the members of the Forces charged with the maintenance of public
    order as may be specified therein, wherever they may be serving, and
    thereupon the provisions of that sub-section will apply as if for the
    expression “Central Government” occurring therein, the expression
    “State Government” were substituted.

    63

    [(3A) Notwithstanding anything contained in sub-section (3), no
    court shall take cognizance of any offence, alleged to have been
    committed by any member of the Forces charged with the
    maintenance of public order in a State while acting or purporting to
    act in the discharge of his official duty during the period while a
    Proclamation issued under clause (1) of article 356 of the
    Constitution was in force therein, except with the previous sanction
    of the Central Government.

    51

    (3B) Notwithstanding anything to the contrary contained in this
    Code or any other law, it is hereby declared that any sanction
    accorded by the State Government or any cognizance taken by a
    court upon such sanction, during the period commencing on the 20th
    day of August, 1991 and ending with the date immediately preceding
    the date on which the Code of Criminal Procedure (Amendment) Act,
    1991
    (43 of 1991), receives the assent of the President, with respect

    61 Added by Act 43 of 1991, sec 2(a) (w.r.e.f. 2-5-1991)
    62 Ins. by Act 13 of 2013, sec. 18 (w.r.e.f. 3-2-2013)
    63 Ins. by Act 43 of 1991, sec. 2(b) (w.r.e.f. 2-5-1991)

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    to an offence alleged to have been committed during the period while
    a Proclamation issued under clause (1) of article 356 of the
    Constitution was in force in the State, shall be invalid and it shall be
    competent for the Central Government in such matter to accord
    sanction and for the court to take cognizance thereon.]
    (4) The Central Government or the State Government, as the case
    may be, may determine the person by whom, the manner in which,
    and the offence or offences for which, the prosecution of such Judge,
    Magistrate or public servant is to be conducted, and may specify the
    Court before which the trial is to be held.”

    35.9 In Centre for Public Interest Litigation Vs. Union of India64, it has
    been held as under:

    “9. The protection given under Section 197 is to
    protect responsible public servants against the institution of
    possibly vexatious criminal proceedings for offences
    alleged to have been committed by them while they are
    acting or purporting to act as public servants. The policy of
    the legislature is to afford adequate protection to public
    servants to ensure that they are not prosecuted for anything
    done by them in the discharge of their official duties
    without reasonable cause, and if sanction is granted, to
    confer on the Government, if they choose to exercise it,
    complete control of the prosecution. This protection has
    certain limits and is available only when the alleged act
    done by the public servant is reasonably connected with
    the discharge of his official duty and is not merely a cloak
    for doing the objectionable act. If in doing his official duty,
    he acted in excess of his duty, but there is a reasonable
    connection between the act and the performance of the
    official duty, the excess will not be a sufficient ground to
    deprive the public servant from the protection. The
    question is not as to the nature of the offence such as
    whether the alleged offence contained an element
    necessarily dependent upon the offender being a public
    servant, but whether it was committed by a public servant
    acting or purporting to act as such in the discharge of his
    official capacity. Before Section 197 can be invoked, it
    must be shown that the official concerned was accused of
    an offence alleged to have been committed by him while
    acting or purporting to act in the discharge of his official

    64 (2005) 8 SCC 202

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    duties. It is not the duty which requires examination so
    much as the act, because the official act can be performed
    both in the discharge of the official duty as well as in
    dereliction of it. The act must fall within the scope and
    range of the official duties of the public servant concerned.
    It is the quality of the act which is important and the
    protection of this section is available if the act falls within
    the scope and range of his official duty. There cannot be
    any universal rule to determine whether there is a
    reasonable connection between the act done and the
    official duty, nor is it possible to lay down any such rule.
    One safe and sure test in this regard would be to consider if
    the omission or neglect on the part of the public servant to
    commit the act complained of could have made him
    answerable for a charge of dereliction of his official duty, if
    the answer to this question is in the affirmative, it may be
    said that such act was committed by the public servant
    while acting in the discharge of his official duty and there
    was every connection with the act complained of and the
    official duty of the public servant. This aspect makes it
    clear that the concept of Section 197 does not get
    immediately attracted on institution of the complaint case.

    10. Use of the expression, ‘official duty’ implies that
    the act or omission must have been done by the public
    servant in the course of his service and that it should have
    been in discharge of his duty. The Section does not extend
    its protective cover to every act or omission done by a
    public servant in service but restricts its scope of operation
    to only those acts or omissions which are done by a public
    servant in discharge of official duty.

    11. If on facts, therefore, it is prima facie found that
    the act or omission for which the accused was charged had
    reasonable connection with discharge of his duty then it
    must be held to official to which applicability of Section
    197 of the Code cannot be disputed.”

    35.10 In Devinder Vs. State of Punjab65, it has been summarized as
    under:

    “39. The principles emerging from the aforesaid
    decisions are summarized here under :

    39.1 Protection of sanction is an assurance to an honest

    65 (2016) 12 SCC 87

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    and sincere officer to perform his duty honestly and to the
    best of his ability to further public duty. However, authority
    cannot be camouflaged to commit crime.

    39.2 Once act or omission has been found to have been
    committed by public servant in discharging his duty it must
    be given liberal and wide construction so far its official nature
    is concerned. Public servant is not entitled to indulge in
    criminal activities. To that extent Section 197 CrPC has to be
    construed narrowly and in a restricted manner.
    39.3 Even in facts of a case when public servant has
    exceeded in his duty, if there is reasonable connection it will
    not deprive him of protection under section 197 Cr.P.C. There
    cannot be a universal rule to determine whether there is
    reasonable nexus between the act done and official duty nor it
    is possible to lay down such rule.

    39.4 In case the assault made is intrinsically connected
    with or related to performance of official duties sanction
    would be necessary under Section 197 CrPC, but such
    relation to duty should not be pretended or fanciful claim. The
    offence must be directly and reasonably connected with
    official duty to require sanction. It is no part of official duty to
    commit offence. In case offence was incomplete without
    proving, the official act, ordinarily the provisions of Section
    197
    CrPC would apply.”

    The said judgment has also been followed in A. Srinivasulu Vs. State of
    Tamil Nadu
    (supra).

    35.11 In A. Sreenivasa Reddy Vs. Rakesh Sharma & Anr. (Supra) , it
    has been opined as under:

    “61. There is a material difference between the statutory
    requirements of Section 19 of the PC Act, 1988 on one hand,
    and Section 197 of the CrPC, on the other. In the prosecution
    for the offences exclusively under the PC Act, 1988, sanction
    is mandatory qua the public servant. In cases under the
    general penal law against the public servant, the necessity (or
    otherwise) of sanction under Section 197 of the CrPC
    depends on the factual aspects. The test in the latter case is of
    the “nexus” between the act of commission or omission and
    the official duty of the public servant. To commit an offence
    punishable under law can never be a part of the official duty
    of a public servant. It is too simplistic an approach to adopt

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    and to reject the necessity of sanction under Section 197 of
    the CrPC on such reasoning. The “safe and sure test”, is to
    ascertain if the omission or neglect to commit the act
    complained of would have made the public servant
    answerable for the charge of dereliction of his official duty.
    He may have acted “in excess of his duty”, but if there is a
    “reasonable connection” between the impugned act and the
    performance of the official duty, the protective umbrella of
    Section 197 of the CrPC cannot be denied, so long as the
    discharge of official duty is not used as a cloak for illicit
    acts.”

    35.12. It is no longer res integra that to seek protection under
    Section 197 Cr.P.C., the test is whether there is a nexus between the
    alleged act and the official duty of the public servant. The Court is
    required to ascertain whether the omission or culpable neglect
    complained of would have exposed the public servant to the charge of
    dereliction of duty though, he may have acted in excess of such duty.

    35.13 So far as Rakesh Bhatnagar Vs. CBI (Supra) is concerned, on the
    basis of evidence led before this Court, it can be distinguished on facts as
    in that case while approving the list of members, records revealed that
    the Dealing Assistant (an accused in that case) wrote a notesheet wherein
    he mentioned the present status of the Arvind Society. However, did not
    mention in the notesheet that the liquidation of the Society vide order
    no.47/158/78/H/CO/1993-99 dated 16.09.1979 had not been mentioned.
    Further, the said liquidation order was never a part of RCS file and was
    only a part of DDA records. Therefore, the Court observed that the
    learned Trial Court had made a wrong presumption that the petitioner
    was in the know of the order. Considering the admitted factual situation
    therein, it was found to be difficult, if not impossible to conclude that Sh.

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    Rakesh Bhatnagar would have had conscious knowledge of the said
    order and therefore, no complicity or culpability was affixed upon him. 66
    However, in the present case, there is no defence that the docket file of
    the Society was incomplete or did not contain relevant facts to arrive at a
    decision.

    35.14 As regards the applicability of Krishan Kumar Vs. CBI (Supra),
    the same is sub-judice but till the SLP is decided and as there is no stay
    on the impugned order, the Court being Sub-ordinate is bound by it. It
    has been specifically observed that the allegations against Sh. Krishan
    Kumar (who was the JR and accused of writing favourable notes)
    pertained to offences committed in discharge of his official duties as it
    has been held as under :

    12. There is equally no doubt in the mind of this Court that the
    allegations against the petitioner pertain to offences committed in
    the discharge of his official duties, and as such, the rigors of Prof.
    N.K. Ganguly v. CBI New Delhi
    , 2015 SCC OnLine SC 1205
    shall apply in full. …”

    35.15 The specific role in the conspiracy attributed to accused
    R.K. Srivastava is issuing order for revival of the Society (Ex. PW19/B)
    and approving the freeze list of 105 members (Ex. PW11/Z119) and to
    accused P.N. Manchanda for preparing favourable notes and false
    verification report on the basis of false, fabricated and forged documents
    would be covered by Krishan Kumar Vs. CBI (Supra).
    However, in view
    of Neera Yadav Vs. CBI67 lack of sanction under Section 197 Cr.P.C.

    would not affect charge under Section 120B readwith Section 13(2)

    66 Ref: – Para no. 2.4 and 49 of Rakesh Bhatnagar Vs. CBI (Supra)
    67 2006 (ILR) 1 ALL 490

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    readwith Section 13(1)(d)(iii) of The P.C. Act

    (b) Is the sanction for prosecution issued qua accused P.N. Manchanda
    which is Ex. PW47/B is invalid for non application of mind?

    36. On behalf of accused P.N. Manchanda, a challenge to the sanction
    for prosecution is to the effect that Sh. V.K.S. Chauhan, then Additional
    Secretary, Directorate of Vigilance had mechanically issued the sanction
    order Ex.PW47/B which has been vehemently opposed by the
    prosecution.

    36.1 The material witness examined by the prosecution to prove the
    sanction order Ex. PW27/B is Sh. P.P. Aggarwal, Section Officer who
    identified the signature of Sh. V.K.S. Chauhan on forwarding letter dated
    12.08.2010 (Ex. PW47/A) and sanction order (Ex. PW47/B) as Sh.
    V.K.S. Chauhan had expired during the COVID 19 pandemic in April-
    May 2021. During cross-examination it was sought to be demonstrated
    that relevant material had not been place before the competent authority
    for deliberation. However, the witness who appeared deposed that he had
    put the documents received from the CBI to the competent authority
    though he could not recall their particulars due to lapse of time. He also
    denied that the CBI had not forwarded any document for consideration.
    Hence, not much could be elicited by the defence to cast doubt on the
    non-application of mind before issuance of sanction order Ex. PW47/B.
    No affirmative defence evidence has been led to the contrary and
    therefore, the assertion remained bald.

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    36.2 So far as, the objection that the sanctioning authority was not
    competent, it can be perused from the testimony of Sh. S.G.
    Mulchandaney (PW-17) that sanction has been issued with approval of
    the Hon’ble Prime Minister and there has been no cross-examination on
    the said aspect. Also, when the examination of Sh. P.P. Aggarwal
    (PW-47) is considered, he has categorically deposed that the authority to
    remove the AR was with the Hon’ble Lieutenant Governor, Government
    of NCT of Delhi and the sanction was accorded by him. There is no
    cross-examination to contradict the witness on the said aspect. Hence,
    the defence is misconceived.

    (c) Is immunity under Section 95 of DCS Act, 1972 available to the
    accused?

    37. In Narayan Diwakar Vs. CBI68 a similar question arose which was
    answered as under :

    15. This Court on a consideration of the matter and more
    particularly having regard to the provisions of the Delhi Co-

    operative Societies Act, 1972 and Judges (Protection) Act, 1985, is
    of the considered opinion that the petitioner while exercising and
    discharging functions of the Act and more particularly the powers
    under Section 63(3) of the Act, cannot be deemed to be a ‘Judge’
    within the meaning of Section 2 of the Judges (Protection) Act,
    1985 and, consequently, he cannot claim any protection against
    prosecution or other legal proceedings. So far as the immunity
    available to the Registrar and other officers against prosecution
    etc. under Section 95 of the Act is concerned, suffice it would be
    to observe that the use of the expression ‘good faith’ in the said
    section clearly brings out the mind of the Legislature that the
    protection granted to the Registrar and other officers for any acts
    done by them in the discharge or their official duties is not
    absolute and is circumscribed by the essential condition that the
    action had been taken and power had been exercised by such

    68 ILR (2006) 1 Delhi 517

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    officers in good faith. Converse of good faith is ‘bad faith’ or mala
    fide and, therefore, if a question arises as to whether the action
    taken by the Registrar Cooperative Societies or any other officer
    was in bad faith, the immunity envisaged by Section 95 of the Act
    will not be available and the question can be gone into by any
    competent authority including any statutory investigating
    agency(s) like CBI. In the opinion of this Court, the petitioner
    cannot be allowed to take refuge under the said provisions and to
    scuttle the investigation into the cases having large remifications
    in the society.”

    emphasis supplied.

    37.1 Reliance is also placed upon R.K. Srivastava Vs. CBI W.P.(Crl.)
    11/2020, Crl.M.A. 54/2020 & Crl.M.A. 4107/2020 dated 24.03.2022.

    ON FACTS

    38. On merits, the challenge to the allegations on behalf of accused
    R.K. Srivastava, is that there is no abuse of position by the accused as the
    present case is premised upon administrative hindsight, selective reading
    of file notings and misinterpretation of statutory provisions. To counter
    the allegation that failing to order physical verification / inspection under
    section 54 of DCS Act, which is a circumstance upon which prosecution
    is relying to show complicity alongwith the co-accused persons, it has
    been submitted that Section 54 DCS Act does not mandatorily direct
    inspection. It has been canvassed that it is the discretionary power of the
    RCS. Further, it has been submitted that in a cooperative regulatory
    framework, a society exists as a legal entity through its records and the
    zonal office (which is a specialized field unit to conduct verification and
    submit report) had verified and found them to be in order. Therefore,
    accused R.K. Srivastava had rightly exercised his discretion as due

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    diligence was technically met. Also, it has been submitted that there is a
    presumption that official acts have been regularly performed. Further, it
    has been emphasized that it is not the legal duty of the Registrar to go
    behind the report of the zonal officers unless there is ex-facie evidence of
    fraud. Reliance upon zonal officers verification report was the standing
    operating procedure duly followed by the accused. Also, it has been
    argued that the Registrar oversees thousands of societies and the zonal
    office serves as its eyes and ears. Hence, it has been adumbrated that
    emphasis upon lack of physical verification is pivoting the law towards a
    subjective standard of ”perceived duty” which is not the intent of law.
    Secondly, it has been submitted that the records speak that accused R.K.
    Srivastava has not exercised his powers under Section 63(3)
    mechanically. He has raised queries to his subordinates and passed a
    conditional order imposing specific liability upon the society and the
    non-compliance automatically leading to its loss of sanctity. Secondly,
    non-speaking order does not attribute abuse of office because firstly, the
    order is detailed and elaborate and reflects due application of mind.
    Relying upon State of HP and Ors. vs. Rajesh Chander Sood 69, it has
    been submitted that requirement of a speaking order requires on the
    nature of the power exercised and Section 63(3) does not mandate
    elaborate reasoning than beyond what is already mentioned in the order.
    Also, it has been argued that administrative satisfaction cannot be
    equated with a judicial judgment and even otherwise, if the order was

    69 Civil Appeal Nos. 9750-9819 of 2016 (Arising from SLP(C) No. 10864-10933 of 2014) decided
    on 28.09.2016 by Supreme Court of India

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    lacking in any respect, it was amenable to challenge and the prosecution
    cannot be in the nature of an appeal against the order of the RCS. Thirdly,
    as regards misinterpretation of statutory provision, it has also been
    submitted that Rule 105 of DCS Rules is wrongly interpreted and
    contrary to Vikas Co-Operative Group Housing Society Ltd. Vs.
    Registrar Cooperative Societies & Others
    70 and considering that no steps
    towards liquidation was taken, the proceedings stood terminated on the
    lapse of the prescribed period. Fourthly, it has been submitted that during
    investigation, the investigating agency has not been able bring on record
    any proof with regard to illegal gratification and pecuniary gain caused to
    the accused which suggests that there was any criminal intent or
    dishonest motive on their part. Fifthly, it has been submitted that mere
    procedural deviations, if any or errors in judgment do not constitute
    criminal offence.

    38.2 On behalf of accused P.N. Manchanda, it has been adumbrated
    that mere compliance of directions of superior officers, accused P.N.
    Manchanda cannot be fastened with any liability. It has been argued that
    there is no iota of evidence brought on record to prove that the accused
    had recommended any approval about the authenticity of the documents
    and approval of verification conducted by Dealing Assistant was at the
    domain of Deputy Registrar and Joint Registrar. It has been submitted
    that accused as an Assistant Registrar cannot be made liable for
    collecting, verifying, scrutinizing and approving the documents. Also, it

    70 Civil Writ Petition 1767/1986 decided on 21.11.1986 by Delhi High Court

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    has been submitted that no pecuniary benefit or illegal gratification to
    accused has been found during investigation. So far as list of members of
    the Society is concerned, it is submitted that a due caution qua its
    genuineness was exercised as a certificate of authenticity was annexed as
    mentioned by the Dealing Assistant in the noting. Finally, the accused
    claimed lack of procedural knowledge for not being a permanent recruit
    in the RCS office.

    38.3 Section 13(1)(d)(iii) reads as under :

    “(1) A public servant is said to commit the offence of criminal
    misconduct –

    (d) if he , –

    (iii) while holding office as a public servant, obtains for any person
    any valuable thing or pecuniary advantage without any public
    interest ; or ”

    38.4 In Narayanan Nambiar Vs. State of Kerala 71 while dealing with
    erstwhile Section 5(1) (d) of P.C. Act, 1947, “abuse” was interpreted as
    misuse i.e. using the position for something for which it is not intended.
    Hence, decision / conduct of public servant must be dishonest amounting
    to corruption.
    Further, in C. Surendranath and Anr. Vs. State of Kerala 72,
    the Kerala High Court has observed as under :

    “12. A reading of Section 13(1)(d) of the PC Act would reveal that a
    public servant can be prosecuted only if he has abused his position as a
    public servant and obtained for himself or any other person any valuable
    thing or pecuniary advantage. The intention of the legislation is not to
    punish a public servant for erroneous decision, but to punish for
    corruption. To fall within the four corners of sub-clause (ii) of Clause (d)

    71 AIR 1963 SC 1116
    72 Crl. M.C. NO. 1071/2022 dated 17.01.2024

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    of sub-section (1) of Section 13 of the PC Act, the decision/conduct of the
    public servant must be dishonest, amounting to corruption.

    13. To attract the term ‘abuse’ as contained in Section 13(1)(d) of the PC
    Act, the prosecution has to establish that the official concerned used his
    position for something it is not intended. The sum and substance of the
    discussion is that dishonest intention is the gist of the offence under
    Section 13(1)(d) of the PC Act.”

    38.5 Also in Runu Ghosh Vs. CBI (Supra), it has been explained as
    under :

    “130. Now, the expression “abuse” of office by an accused is not new; it
    has been in the lexicon – in the context of corruption laws, for over six and
    a half decades. The best exposition of what action would be “abuse” is to
    be found in Narayana Nambiar (supra):

    The juxtaposition of the work ‘otherwise’ with the words ‘corrupt or illegal
    means’, and the dishonest implicit in the word ‘abuse’ indicate the
    necessity for a dishonest intention on his part to bring him within the
    meaning of the clause. Whether he abused his position or not depends
    upon the facts of each case.

    131. Counsel for the parties have referred to several decisions, which have
    been noticed and dealt with in an earlier part of this judgment. For an act
    to be “abuse” there is a need to prove an element of dishonesty.”

    38.6 Section 13(1)(d)(iii) of P.C. Act defines criminal misconduct by a
    public servant to include an act of the public servant who while holding
    office as such public servant obtains for any other person any valuable
    thing or pecuniary advantage without any public interest. In Runu Ghosh
    Vs. CBI (Supra
    ), in paragraph no. 66, it has been held that to prove the
    offence under Section 13(1)(d)(iii), “What the prosecution has to
    establish, in accordance with law, is that the public officer obtained for
    someone else-not necessarily by abusing his office, or using corrupt or
    illegal means – pecuniary advantage or a valuable thing – without public
    interest.”

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    38.7 “Public interest” has been explained in Babu Ram Verma Vs.

    State of Uttar Pradesh (decided on 12.07.1971) as under :-

    “17. What is the meaning and scope of “public interest.”? Public
    interest in common parlance means an act beneficial to the general
    public. An action taken in public interest necessarily means an action
    taken for public purpose; public interest and public purpose are well-
    known terms, which have been used by the framers of our
    Constitution in Articles 19, 31 and 304(b). It is impossible to precisely
    define the expression ‘public interest’ or ‘public purpose’. The
    requirements of public interest vary from case to case. In each case,
    all the facts and circumstances would require a close examination in
    order to determine whether the requirements of public interest or
    public purpose were satisfied.”

    emphasis supplied

    38.8 In Runu Ghosh Vs. CBI (Supra), the Delhi High Court further
    observed as under:

    “126 ……As long as any decision of a Minister or executive agency
    is based on reason, and is not arbitrary, or does not suffer from the
    odium of ulterior motives, or is not based on irrelevant
    considerations, courts will not question its wisdom. However, the test
    always in such cases is whether the decision was such as someone
    acting reasonably, on the basis of the materials available, would have
    taken. The test of public interest is paramount; if it appears that the
    decision is taken without public interest in mind, and unreasonably or
    manifest disregard to the consequence that such act would be severe
    undermining of public interest, and that such decision would result in
    a third party obtaining pecuniary advantage, without public interest,
    the decision maker has to take responsibility for the consequences.”

    emphasis supplied

    38.9 It is also no longer res integra that whereas, to drive home the
    criminality of offences punishable under Section 13(1)(d)(i)&(ii) of P.C.
    Act
    , it is incumbent on the prosecution to prove dishonest intention, it is
    not essential to prove mens rea to convict an accused for offence
    punishable under Section 13(1)(d)(iii) of P.C. Act. Reliance is placed

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    upon Runu Ghosh Vs. CBI (Supra) wherein it is held as under:

    “70. There is no doubt that Section 13 (1) (d) (iii) differs from other
    parts of the Act, not only in structure, but also in substance. The use of
    terms such as “habitually accepts” “agrees to accept” “attempts”

    “consideration which he knows to be inadequate” “dishonestly or
    fraudulently misappropriates..” (property “entrusted to him or “allows
    any other person so to do”); “corrupt or illegal” “abusing his position”

    are clear pointers to Parliamentary intention that mens rea is essential
    to be proved in relation to the offences provided for under Section 13
    (1) (a)
    to (d) (i) and (ii).

    71. The question is, whether this setting compels the court to hold that
    mens rea is, like the other provisions, a necessary pre-requisite or pre-
    condition which the prosecution has to establish, from the conduct of a
    public servant…..

    ….

    73. Having regard to the previous history of the statute, the
    amendments to the 1947 Act, its avowed objects and the distinctive
    structure which Parliament adopted consciously, under the 1988 Act,
    despite being aware of the pre-existing law, as well as the decisions of
    the Court- the conclusion which this Court draws is that mens rea is
    inessential to convict an accused for the offence under Section 13 (1)

    (d) (iii). It would be sufficient if the prosecution proves that the public
    servant “obtains” by his act, pecuniary advantage or valuable thing, to
    another, without public interest. The inclusion of public interest, in the
    opinion of the Court, tips the scale in favour of a construction which
    does not require proof of mens rea. There can be many acts of a public
    servant, which result in pecuniary advantage, or obtaining of a
    valuable thing to someone else; typically these may relate to payment
    of royalty, grant of license or concessions,issuance of permits,
    authorizations, etc. Yet, such grants, concessions, or other forms of
    advantages to third parties would not criminalize the public servant’s
    actions, so long as they have an element of public interest. They (acts
    of the public servant) are outlawed, and become punishable, if they are
    “without public interest”.

    ….

    77. The court, as a consequence has to determine the objective criteria
    by which acts (of public servants) “without public interest”, are to be
    judged, if mens rea (to obtain pecuniary advantage or valuable thing to
    another) is not a necessary ingredient. This exercise is essential
    because in the absence of mens rea (which has been ruled out) the
    court has to say what “acts” resulting in someone obtaining pecuniary
    advantage or valuable thing are “without public interest”. Obviously
    the mere fact that a third party obtains pecuniary advantage, or a
    valuable thing, is insufficient; a supplier of equipment to public

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    servants or offices, a travel agent who makes bookings for a public
    agency, a businessman or corporate group granted licenses or
    clearances, by departments or agencies of the Government, would all
    stand to benefit. Many of these decisions are in fact, and all are,
    expected to be in public interest. Therefore, the kind of behaviour
    which amounts to an “act” resulting in someone “obtaining pecuniary
    advantage” or “valuable thing” “without public interest” needs to be
    spelt out.

    78. In a previous part of this judgment, what constitutes “public
    interest” and the trust element, which informs every decision of a
    public servant or agency, was discussed and emphasized. The State in
    its myriad functions enters into contracts, of various kinds, involves
    itself in regulation, awards or grants largesse, and holds property. Each
    action of the State must further the social or economic goals sought to
    be achieved by the policy. Therefore, when a public servant‟s decision
    exhibits complete and manifest disregard to public interest with the
    corresponding result of a third party obtaining pecuniary advantage or
    valuable thing, he is fastened with responsibility for “criminal
    misconduct” under Section 13 (1) (d) (iii). There is nothing
    reprehensible in this interpretation, because the “act” being “without
    public interest” is the key, the controlling expression, to this offence. If
    one contrasts this with “abuse” of office resulting in someone
    “obtaining” “pecuniary advantage or valuable thing”, it is evident that
    Section 13 (1)(d) (ii) may or may not entail the act being without
    public interest. This offence- under Section 13 (1) (d) (iii) advisedly
    does not require proof of intent, or mens rea, because what Parliament
    intended was to punish public servants for acts which were without
    public interest. This kind of offence is similar to those intended to deal
    with other social evils, such as food and drug adulteration, (offences
    under Prevention of Food Adulteration Act, Section 13 (1), Drugs and
    Cosmetics Act:; Section 7 (1) Essential Commodities Act, 1955,
    Section 25, Arms Act, 1959), possession of explosives, air and water
    pollution, etc.

    79. What then is the behaviour or act which attracts such opprobrium
    as to result in criminal responsibility? It is not every act which results
    in loss of public interest, or that is contrary to public interest, that is a
    prosecutable offence. There can be no doubt that all acts prejudicial to
    public interest, can be the subject matter of judicial review. In those
    cases, courts consider whether the decision maker transgressed the
    zone of reasonableness, or breached the law, in his action. However, it
    is only those acts done with complete and manifest disregard to the
    norms, and manifestly injurious to public interest, which were
    avoidable, but for the public servant’s overlooking or disregarding
    precautions and not heeding the safeguards he or she was expected to,
    and which result in pecuniary advantage to another that are

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    prosecutable under Section 13(1) (d)(iii). In other words, if the public
    servant is able to show that he followed all the safeguards, and
    exercised all reasonable precautions having regard to the
    circumstances, despite which there was loss of public interest, he
    would not be guilty of the offence. The provision aims at ensuring
    efficiency, and responsible behaviour, as much as it seeks to outlaw
    irresponsibility in public servant‟s functioning which would otherwise
    go unpunished. The blameworthiness for a completely indefensible act
    of a public servant, is to be of such degree that it is something that no
    reasonable man would have done, if he were placed in that position,
    having regard to all the circumstances. It is not merely a case of
    making a wrong choice; the decision should be one such as no one
    would have taken.

    …..

    81. As noticed previously, the silence in the statute, about the state of
    mind, rules out applicability of the mens rea or intent standard, (i.e.
    the prosecution does not have to prove that the accused intended the
    consequence, which occurred or was likely to occur). Having regard to
    the existing law Section 13(1)(e) (which does not require proof of
    criminal intent) as well as the strict liability standards prevailing our
    system of law, therefore, a decision is said to be without public
    interest, (if the other requirements of the provision, i.e. Section 13(1)

    (d)(iii) are fulfilled) if that action of the public servant is the
    consequence of his or her manifest failure to observe those reasonable
    safeguards against detriment to the public interest, which having
    regard to all circumstances, it was his or her duty to have adopted.

    82. It would be useful to in this context, take recourse to certain
    examples. For instance, in not adopting any discernable criteria, in
    awarding supply contracts, based on advertisements calling for
    responses, published in newspapers having very little circulation, two
    days before the last date of submission of tenders, which result in a
    majority of suppliers being left out of the process, and the resultant
    award of permits to an unknown and untested supplier, would result in
    advantage to that individual, and also be without public interest, as the
    potential benefit from competitive bids would be eliminated.
    Likewise, tweaking tender criteria, to ensure that only a few applicants
    are eligible, and ensure that competition (to them) is severely
    curtailed, or eliminated altogether, thus stifling other lines of
    equipment supply, or banking on only one life saving drug supplier,
    who with known inefficient record, and who has a history of supplying
    sub-standard drugs, would be acts contrary to public interest. In all
    cases, it can be said that the public servant who took the decision, did
    so by manifestly failing to exercise reasonable proper care and
    precaution to guard against injury to public interest, which he was
    bound, at all times to do. The intention or desire to cause the

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    consequence may or may not be present; indeed it is irrelevant; as long
    as the decision was taken, which could not be termed by any yardstick,
    a reasonable one, but based on a complete or disregard of the
    consequence, the act would be culpable.

    83. The test this Court has indicated is neither doctrinaire, nor vague;
    it is rooted in the Indian legal system. A public servant acts without
    public interest, when his decision or action is so unreasonable that no
    reasonable man, having regard to the entirety of circumstances, would
    have so acted; it may also be that while deciding or acting as he does,
    he may not intend the consequence, which ensues, or is likely to
    ensue, but would surely have reasonable foresight that it is a likely
    one, and should be avoided. To put it differently, the public servant
    acts without public interest, if his action or decision, is by manifestly
    failing to exercise reasonable precautions to guard against injury to
    public interest, which he was bound, at all times to do, resulting in
    injury to public interest. The application of this test has to necessarily
    be based on the facts of each case; the standard however, is objective.
    Here, one recollects the following passage of Justice Holmes in United
    States v. Wurzbach 1930 (280) US 396:

    “Wherever the law draws a line there will be cases very near each
    other on opposite sides. The precise course of the line may be
    uncertain, but no one can come near it without knowing that he does
    so, if he thinks, and if he does so it is familiar to the criminal law to
    make him take the risk.”

    emphasis supplied

    38.10 This Court is also conscious that the prosecution primarily is
    relying upon circumstantial evidence to drive home the criminality of the
    accused persons and it is settled law that in cases which are premised
    upon circumstantial evidence , the inference of guilt of an accused can
    only be made if all incriminating facts and circumstances are
    incompatible with the innocence of the accused or any other reasonable
    hypothesis other than his guilt and the Court has to ensure that chain of
    events are cogent and leave no reasonable doubt in the judicial mind.
    Reliance is placed upon Neeraj Dutta Vs. State (Govt. of N.C.T. of
    Delhi) (Supra
    ). Here, the Court also draws strength from the following
    observations in Runu Ghosh Vs. CBI (supra):

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    “132. As regards criminal conspiracy, that is one, under Section 120-B,
    IPC. The gist of what constitutes the offence was summed up pithily
    by the Supreme Court, in E.G. Barsay v. State of Bombay AIR 1961
    SC 1762 (an enunciation that was affirmed and applied in several later
    decisions, such as Ajay Aggarwal v Union of India 1993 (3) SCC 609;

    Yashpal Mittal v State of Punjab 1977 (4) SCC 540; State of
    Maharastra v Som Nath Thapa
    1996 (4) SCC 659; Firozuddin
    Basheeruddin v. State of Kerala
    , (2001) 7 SCC 596):

    ―The gist of the offence is an agreement to break the law. The parties
    to such an agreement will be guilty of criminal conspiracy, though the
    illegal act agreed to be done has not been done. So too, it is not an
    ingredient of the offence that all the parties should agree to do a single
    illegal act. It may comprise the commission of a number of acts.
    Under Section 43 of the Indian Penal Code, an act would be illegal if it
    is an offence or if it is prohibited by law. Under the first charge the
    accused are charged with having conspired to do three categories of
    illegal acts, and the mere fact that all of them could not be convicted
    separately in respect of each of the offences has no relevancy in
    considering the question whether the offence of conspiracy has been
    committed. They are all guilty of the offence of conspiracy to do
    illegal acts, though for individual offences all of them may not be
    liable.

    133. There is no doubt that evidence of criminal conspiracy is hard to
    come by. When such agreements are made, people are not expected to
    commit themselves in writing; nor are all conspirators necessarily
    aware of the entire plan, which may be known only to a handful.

    However, for the Court to draw a conclusion that there was criminal
    intent, and meeting of minds, there has to be strong circumstantial
    evidence pointing to the conspiracy….

    ….

    151. ….. Halsbury’s Laws of England (Fourth Edition, Volume 11,
    Para 58) states that:

    ―Conspiracy consists in the agreement of two or more persons to do
    an unlawful act, or to do at lawful act by unlawful means. It is an
    indictable offence at common law, the punishment for which is
    imprisonment or fine or both in the discretion of the court. The
    essence of the offence of conspiracy is the fact of combination by
    agreement. The agreement may be expressed or implied or in part
    express and in part implied. But the conspiracy arises and the offence
    is committed as soon as the agreement is made; and the offence
    continues to be committed so long as the combination persists, that is
    until the conspiratorial Egremont is terminated by completion of its
    performance or by abandonment or frustration or however it may be.
    The actus reus in a conspiracy is the agreement to Exh. you to the
    illegal conduct, not the execution of its. It is not enough that two or

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    more persons pursued the same unlawful object at the same time or in
    the same place; it is necessary to show a meeting of minds, a
    consensus to effect an unlawful purpose. It is not however, necessary
    that each conspirator should have been in communication with every
    other.

    152. Criminal conspiracy is likened to a march under a banner, with
    the conspirator as a participant, who may continue or choose to opt out
    of the march, at some stage, or join at another, without changing the
    words on the banner (Ajay Agarwal v Union of India AIR 1996 SC
    1637). Similarly, in Bimbadhar Pradhan v State of Orissa AIR 1956
    SC 469, the nature of the offence (of criminal conspiracy) was
    explained as follows:

    ―the offence of criminal conspiracy consists in the very agreement
    between two or more persons to commit a criminal offence
    irrespective of the further consideration whether or not those offences
    have actually been committed. The very fact of the conspiracy
    constitutes the offence and it is immaterial whether anything has been
    done in pursuance of the unlawful agreement. But in this case the
    finding is not that Government money had not been misappropriated
    or that the accounts had not been falsified…
    In State of Maharstra v Som Nath Thapa 1996 (4) SCC 649, the
    Supreme Court stated as follows:

    ..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 may be inferred from the knowledge itself. This apart, the
    prosecution has not to establish that a particular unlawful use was
    intended, so long as the goods or service in question could not be put
    to any lawful use. Finally, when the ultimate offence consists of a
    chain of actions, it would not be necessary for the prosecution to
    establish, to bring home the charge of conspiracy, that each of the
    conspirators had the knowledge of what the collaborator would do…

    153. Direct evidence is seldom forthcoming to establish conspiracy.
    Stealth privacy and secrecy are usually its hallmarks. More often than
    not, Courts have to infer conspiracies on the basis of the facts and all
    the surrounding circumstances. The conduct of what the alleged
    conspirators do and the trail they leave in their wake is often
    determinative weather they commit the crime. It was held
    (Mohammed Usman Mohammed Hussain Maniyar v State of
    Maharastra AIR 1981 SC 1062) that for an offence under Section
    120B
    IPC, the prosecution need not necessarily prove that the
    perpetrators expressly agreed to do or cause to be done the illegal act,
    the agreement may be proved by necessary implication.

    154. In this case, there is no direct evidence to establish criminal
    conspiracy. It is in such cases that the Court considers the totality of

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    circumstances.

    …and the circumstance so proved should point to only the accused
    being the author of the crime, and none else. …”

    38.11 To appreciate the roles assigned to aforementioned accused
    persons, it would be conducive to have an overview of the breakdown of
    duties for housing societies. Section 3 of The DCS Act stipulates as
    under:

    “3. Registrar.–(1) The Lieutenant-Governor may appoint a person to be
    the Registrar of Co-operative Societies for the Union territory of Delhi
    and may appoint other persons to assist him.

    (2) The Lieutenant-Governor may, by general or special order, confer on
    any person appointed to assist the Registrar all or any of the powers of
    the Registrar under this Act.

    (3) Every person appointed to assist the Registrar shall exercise the
    powers conferred on him under sub-section (2) subject to the general
    guidance, superintendence and control of the Registrar.
    (4) The Lieutenant-Governor may, by notification in the Delhi Gazette
    and subject to such conditions as he may think fit to impose, confer all
    or any of the powers of the Registrar under this Act on any federal
    society, or an officer of such federal society; and every such federal
    society or officer on whom the powers of the Registrar are so conferred
    shall exercise such powers under the general guidance, superintendence
    and control of the Registrar.”

    38.12 Thus, sub-ordinate Registrars to the RCS are appointed for his
    assistance upon whom the RCS will exercise general guidance,
    superintendence and control. As referred to in paragraph no. 15 of
    Rakesh Bhanagar Vs. CBI (Supra), roles and responsibilities of the
    officer were delegated as a per order dated 31.03.2000. The said order
    was in operation till 20.02.2006. The said order of which judicial notice
    can be taken is F.575/81-Estt/Coop/199565 dated 31.03.2000.
    The order
    has been issued by accused R.K. Srivastava himself in exercise of his

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    powers under Section 3(3) of DCS Act, 1972. He issued the order to
    avoid administrative delays and decisions in respect of matters shown in
    the schedule. According to the said order, the relevant delegation of
    power is as under :

    1 2 3 4

    1. Section 4, 9, 10 and Rule Registration of a society D.R.
    11 other society prescribed
    u/r 58-A

    3. Section 20 Extension of period for D.R/J.R
    holding AGM

    4. Section 30 and Rule 56(3) Requisition for Special A.R.
    General Meeting

    5. Section 33 Securing possession of D.R.
    records

    9. Section 54 and To order inspection A.R./
    Rule 66—- D.R.

    10. Section 55 and Rule 86 Enquiry A.R.

    11. Section 56 Inspection of books of D.R.
    indebted societies

    19. Rule 41 Inspection of documents A.R.

    20. Rule 46 Annual Statements A.R.

    21. Rule 52(2) Constitution of D.R.
    representative General
    Body

    25. Rule 84(1), (3) & (10) Regarding audit of D.R./J.R.
    societies

    38.13 Additionally, it specified as under :

    “Cases of clearance of the list of members in the case of Housing
    Societies / Group Housing Societies shall be routed at all level of
    officers. However, final clearance in respect of the list of members
    at the time of allotment of plot / flat shall be made with the
    permission of Registrar Co-operative Societies.”

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    38.14 Hence, accused R.K. Srivastava had himself retained the final
    authority in clearing the list of members.

    38.15 Generally, as can be gathered, Assistant Registrar who operates
    at the Zonal level usually handled the day-to-day affairs of the housing
    societies including tracking of membership regularization and routine
    management compliances. The Deputy Registrar and Joint Registrar
    acted as the immediate regulatory check and the RCS handled the policy
    decisions and liquidations. The RCS rarely introduced any policy
    decision in isolation and decisions are made ”bottom up” through a
    bureaucratic pipeline. The Assistant Registrar of a particular
    geographical area drafted a formal note for consideration (wherein he
    detailed the bottleneck or systemic issue affecting the Society) which are
    vetted by the Deputy Registrar / Joint Registrar who evaluate whether the
    proposed policy is aligned with statutory provisions of the act. The RCS
    reviewed the physical file, signed off the recommendation and passed the
    relevant order. Before making the final policy decision the comprehensive
    physical file i.e. a docket requiring evidentiary material like approved
    membership register, proceeding register, financial audits, statutory
    material (like bye-laws and precedent file notings), interdepartmental
    communications and the most crucial notesheets containing
    recommendations and counter recommendations of every officer was to
    be considered.

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    38.16 At the outset, any defence by accused P.N. Manchanda that as he
    was not a permanent recruit, he was not aware of the procedures of the
    Office of RCS is mis-conceived. Ignorance of law is no excuse moreso,
    by a public servant entrusted with the duty of enforcement of a law. It
    was a part of his public duty to be abreast with the law he was required to
    enforce and act under. Secondly, he cannot hide behind a flimsy defence
    that being a sub-ordinate officer, he could not have any say in the matter
    and was merely acting as per the directions of his superior officers. The
    order referred to above clearly delegated the duty to him under Section 54
    of The DCS Act and Rules 65 of the DCS Rules. Despite delegation of
    duties, supervisory control by the RCS also could not be abdicated.

    38.17 The application seeking cancellation of liquidation order was
    moved after 09 years since there was any communication with the
    society. It was definitely required to be probed as to why the
    management of the Society if functional, on account of lack of
    communication of the liquidation order as claimed by the private accused
    persons, there was no intimation what so ever to the Office of RCS qua
    enrollmenst and resignations of members, elections, annual statements
    etc. Further, record already available at the RCS Office reveals that the
    order for liquidation dated 12.02.1992 (page no. 244-243 of file Ex.
    PW19/A) had been issued and it is observable from the notings at page
    16/N of file Ex. PW19/A as under:

    “This is one of the societies which is yet to be approved the list of
    members. The list of members was submitted on 26.7.1985. But till the
    list is not approved due to default on the part of the society. A letter
    was issued on 7.7.87 for producing the records for verification of list of

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    members. But the society did not produce the records on the given date.
    A Show Cause Notice u/s 63 was issued on 12.6.90 on the charge of
    not producing the records for verification of list of members and not
    holding the election of the managing committee of the society. In
    response to the SCN a reply was filed by the society asking to extend
    the time for producing the records. Again a letter was issued on
    28.11.90 for producing the records for verification of list of members.
    But no response was received from the society. A final opportunity
    letter was sent on 27.3.91 calling the society on 12.4.91. In response to
    the letter dated 27.3.91 a reply was received from the society asking us
    to extend the time for producing the records. Again a final opportunity
    letter was sent on 28.6.91 calling on 5.7.91. But no response was
    received from the society. A//D card has been received.

    A requisition was issued on 22.4.88 and 29.5.89 for holding the
    election of the M.C. of the society. But no response was received from
    the society. The audit of accounts of the society was complete up to
    1989-90. As per the audit report the election of the society was held on
    14.1.90 but we have not received any information about holding of
    election.

    In view of the above position we may take action on the Show
    Cause Notice under Section 63(2)(b).

    Submitted for order please.

    A.R. (NGH)”

    38.18 Perusal of the said audit report at pages no. 227/C to 222/C
    of file Ex. PW40/E (colly) (D3, Vol-III) shows that the audit for the
    period 1989-1990 revealed irregularities in the functioning of the society
    as the auditor noted that the Managing Committee election was not being
    held as per Rule 58 (Schedule II), cash retention limit was not fixed,
    heavy expenses were being made causing loss to the society, share
    allotment register was incomplete and share certificate had not been
    issued to all the members, cashbook was not written daily and vouchers
    were also not found. It was also suggested by the auditor that the MC
    should be held atleast once a month as only 5 meetings were noted to be
    conducted in the last assessment year. Also, it was observed on record
    that minutes of meeting dated 14.01.1990 when the election of the

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    Managing Committee was held, had not been intimated to the office of
    the RCS. Then, vide noting dated 22.08.1991 at page 15/N, the RCS
    sought details of change in membership. As per note dated 30.08.1991 at
    page 15/N/A, the said status was conveyed informing that 14
    resignations had been approved and 8 enrollments had been done. 6
    vacancies were noted. It was also mentioned that the society was not
    producing the records for verification. In view of the above-mentioned
    notes dated 18.09.1991, the office of RCS directed for spot verification
    to find out the position of the society. Thereafter, as per notation at page
    no. 17/N dated 07.01.1992, Sh. S.K. Jain, Inspecting Officer’s report at
    pages no. (C-242) has been referred to whereby it is specifically
    informed that the society did not submit the record for verification.
    Hence, the office of RCS proceeded with liquidation of the society and
    appointed Sh. R.K. Bhalla as the liquidator on 20.07.1995 (letter issued
    to him on 25.7.1995). Thereafter, the request for revival was only
    received on 10.05.2000. Considering that prior to the Society having
    been directed to be liquidated, inspection under Section 54 of the DCS
    Act had remained unfruitful for want of production of the records of the
    society for verification. It was a red flag which should not have been
    ignored as appropriate caution at that stage could have discouraged the
    private accused persons to take advantage of the lacunae as the
    functioning of the Society was not monitored to advance the objective of
    the Act. The premise upon which the application was based i.e. GBM
    dated 16.04.2000 (Ex. PW12/P), itself would have been detected to have
    been fabricated and forged. It has been overlooked that no list of existing
    members was submitted on 26.05.2000 and it had to be called for

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    separately, on 29.05.2000. No verification was conducted whether order
    for liquidation dated 12.02.1992 had been communicated to the Society
    and the claim of the accused persons representing the Society was taken
    at its face value on the premise that original documents was in the
    custody of the Society. No inquiry was sought to be made from Sh. R.K.
    Bhalla, liquidator, whether any communication with the Society had been
    made or not considering that the Society had stopped responding prior to
    its liquidation. Even thereafter, despite letter Ex. PW19/E mentioning
    that knowledge regarding liquidation order dated 12.02.1992 was
    gathered in December, 1997 when the Secretary of the Society contacted
    the office of the RCS, no clarification was sought as to why the
    application Ex. PW19/E then came to be moved after 2.5 years.
    Probably, such enquiry even then would have thrown up some material to
    question the move of the Society. Failure to exercise the discretion to
    conduct a physical inspection therefore, enabled the representatives of
    the Society to seek cancellation of liquidation order dated 12.02.1992 on
    the basis of forged and fabricated records. Therefore, failure to exercise
    the discretion on the basis of the circumstances under which the
    application Ex. PW19/E came to be moved is culpably negligent as
    reasonable care and precaution to guard against injury of public interest,
    which they were bound to do, was not exercised. Hence, the argument
    that physical inspection was discretionary and not mandatory therefore,
    failure to exercise that discretion is not culpable stand rejected.

    38.19 Thus, as per the same the Assistant Registrar was responsible for
    any note in the file and was supposed to see the factual correctness of the

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    note prepared by the Dealing Assistant, he was also supposed to move a
    proposal for inspection. Therefore, the defence of accused P.N.
    Manchanda that he isn’t liable as he was neither required to collect, verify
    scrutiny or approve the documents and that he cannot be deemed as a co-
    conspirator is mis-conceived. On presentation of records before him on
    26.05.2000 and 29.05.2000, no probing has been done qua the
    compliances as per the DCS Act and DCS Rules qua enrollments and
    resignations of the members. He did not enquire qua the eligibility of the
    members as per Chapter III of The DCS Act read with Chapter 3 of The
    DCS Rules and in specific whether the person who was approved by the
    Committee to become the member of the Society was eligible73 had
    deposited the membership fees and the amount of qualifying share within
    14 days of information of admission74, whether a member who had
    withdrawn / removed from the society was repaid the money paid by him
    towards purchase of shares after such period as per the Bye-laws of the
    Society75, whether members resigning had given three months’ notice to
    the Secretary of the Society76, whether the Co-operative Society was
    preparing its list (as per Form 10) of members 77 as on the last day of each
    co-operative year, whether account statement was being prepared78,
    whether the Society was drawing up minutes of meeting immediately on
    termination of the meeting duly signed by the Chairman within 04

    73 Rule 25 of The DCS Rules
    74 Rule 30 of The DCS Rules
    75 Rule 31(a)(2) of The DCS Rules
    76 Rule 31(b)(1) of The DCS Rules
    77 Rule 37 (1) of The DCS Rules
    78 Rule 42 of The DCS Rules

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    working days etc.79 to mention a few. Yet, favourable note dated
    31.05.2000 has been forwarded recommending cancellation of revival
    order. So much so that even pursuant to noting dated 12.06.2000 (at page
    no. 29/N of file Ex.PW19/A D-3, Vol-I) when the RCS directed the AR
    to thoroughly examine the documents and records were examined by
    accused P.N. Manchanda on 19.06.2000, he specifically examined the
    Membership Register (Ex. PW10/A) without caring to scrutinize that the
    members introduced despite the order for winding up being passed on
    12.02.1992, had been regularly resigned and enrolled or not in
    compliance of the provisions of the Rules and Acts. The discretion has to
    be used according to the surrounding circumstances and as discussed
    above, in the present case there were overwhelming and convincing
    reasons to exercise the discretion to ascertain the memberships so that,
    unscrupulous individuals did not abuse the managerial system of the
    Society to defeat the object of the Group Housing Society.

    38.20 Further, the recommendation of accused P.N. Manchanda at
    pages 25/N to 27/N (file Ex. PW 19/A D-3, Vol-I) to cancel the order
    dated 12.02.1992 subject to the conditions and which also finds place in
    the order for cancellation of winding up (Ex. PW19/B) further
    demonstrates as to how the prescribed rules were ignored for example:

    (a) Election of the Society was to be conducted within the prescribed
    period for which Sh. Satish Singh Aswal (PW-19) was appointed and his
    report is itself false as he has shown the presence of Sh. Nahar Singh

    79 Rule 57 of The DCS Rules

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    (PW 14) and Ms. Shama (PW8) who have all denied to have participated
    in any meetings of the Society. It is the election through which accused
    Devender Pal Singh, accused Sunil Kumar, accused Anil Kumar and
    accused Ravi Saluja were again elected as members of the Managing
    Committee of the Society. Therefore, they retained the control over the
    management of the Society. Accused Anil continued to e a member of the
    Managing Committee

    (b) Pending audits were directed to be completed in ignorance of
    Section 53 of The DCS Act readwith Rule 84 of The DCS Rules which
    provides that the auditor can only undertake the audit of the society for a
    maximum period of three years.

    38.21 A circumstance, which reflects the swiftness with which the
    application was processed can also be gathered by submission and
    processing of an affidavit dated 26.06.2000 (by President and Secretary
    of the Society to comply with the statutory liabilities in future), on the
    same day. A Society which had remained defunct for 09 years was
    resurrected within 1.5 months of preferring of an application (Ex.
    PW19/A). However, this is not to be misunderstood as a scrutiny of swift
    bureaucratic action which is usually in public interest however, in the
    circumstances of the present case when there were credible reasons to be
    circumspect and the request for cancellation of winding up order and
    approval of the consolidated list of members has been hurried at the cost
    of identifying the real beneficiaries and thus, is not in public interest.

    38.22 Much reliance has been placed upon the queries which were

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    raised by accused R.K. Srivastava to demonstrate that he did not have
    dishonest intention. However, for the offence being considered, mens rea
    is not required. The argument that the Court should read mens rea for
    offence punishable under Section 13(1)(d)(iii) of The P.C. Act as the
    section stands repealed through the amendment would not find favour
    with this Court as when the law was in force, the findings of Neeraj
    Dutta Vs. CBI (Supra) was the law.

    38.23 Though, canvassed that enrollments and resignations of members
    was the prerogative of the members of the Managing Committee
    whereupon, the office of the Registrar would have no say, it was the duty
    of the officers at the RCS office to ensure that the enrollments and
    resignations were as per the Bye-laws of the Society and strictly in
    compliance of Chapter III of the DCS Act and Chapter III of the DCS
    Rules which elaborate upon the members of cooperative society and their
    rights and liabilities and also Chapter IV which provides for management
    of the co-operative societies. Thus, it cannot be said that the office of
    RCS is a passive spectator and it has an absolute statutory duty to ensure
    that memberships are genuine, sequential and free from any sort of fraud.
    Any note written by the Dealing Assistant, an AR or even a Joint
    Registrar is merely an internal expression of opinion and the note has no
    legal validity until the final deciding authority namely RCS agree to it,
    signed it and official communication is issued to the concerned. There is
    enough evidence on record as discussed above to demonstrate that
    favourable notes for the corrupt Management Committee of the Society

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    were drafted and approved. The impact of the overt acts has led to
    allotment of land parcel (valuable thing) in the hand of the Society which
    was taken control of by accused K.K. Wadhwa, accused Devender Pal
    Singh, accused Sunil Kumar, accused Anil Kumar and accused Ravi
    Saluja and thus benefiting them, in order to defeat the objective of group
    housing society and is thus, not in public interest.

    ALLEGATIONS OF CONSPIRACY

    39. The case as set up by the Prosecution is that all the accused
    persons conspired during the year 2000-2001 to cheat the office of RCS
    and DDA by dishonestly and fraudulently inducing the office of RCS to
    revive the Society and approve the freeze list of 105 members of the
    Society on the basis of false and forged documents for allotment of land
    from DDA at a subsidized rate. In pursuance of the said conspiracy, the
    specific roles attributed to the accused persons are as under:

    a). Accused K.K. Wadhwa is alleged to have taken over the charge of
    record of the Society from co-accused Dev Raj (since deceased), then to
    have prepared false, forged and fabricated proceedings register,
    resignation letters etc.

    b). Accused Anil Kumar, accused Sunil Kumar (as Secretary of the
    Society), accused Devender Pal Singh (as President of the Society) and
    accused Ravi Saluja (as Treasurer of the Society) are alleged to have
    prepared or got prepared false, forged and fabricated documents.

    c). Accused Rajesh Kumar Khatri is alleged to have written fake
    proceedings at instance of his father (accused Dev Raj) and to have

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    obtained resignations from promoter members by misleading them.

    d). Accused R.K. Srivastava is facing trial for abusing his official
    position as RCS (Public Servant) for obtaining/attempting to obtain
    pecuniary advantage to the private persons without any public interest.

    e). Accused P.N. Manchanda has been charged for submitting
    favourable notes and false verification report and thus, having abused his
    official position as RCS (Public Servant) for obtaining/attempting to
    obtain pecuniary advantage to the private persons without any public
    interest.

    39.1 Accused Dev Raj (since deceased) was facing trial for handing
    over the documents to accused K.K. Wadhwa and to also have prepared
    back dated entries and obtained resignation of promoter members by
    misleading them. Sh. Krishan Kumar, whose role was similar to accused
    P.N. Manchanda has since been discharged by the Delhi High Court as
    already mentioned above.

    39.2 Usually, it is hard to come across direct evidence on conspiracy as
    it is hatched in secrecy. However, it can still be proved through
    circumstantial evidence standing the test of it as laid down in Sharad
    Birdhichand Sarda vs. State of Maharashtra (Supra). Further, it is not
    essential that every conspirator should know the details of the plan but
    must share an unlawful design. Reliance is placed upon State of
    Maharashtra Vs. Somnath Thapa80
    and State of Tamil Nadu Vs. Nalini
    (supra).
    The Court is also conscious that mere association or suspicion is

    80 (1996) 4 SCC 659

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    not sufficient and there has to be credible evidence to show participation
    in the conspiracy. Reliance is placed upon State (NCT of Delhi) Vs.
    Navjot Sandhu81
    .

    39.3 With the above enunciations in purview, when the evidence is
    brought on record is evaluated firstly, qua the accused persons who are
    not public servants, the following material evidences are worth
    consideration:

    a). Through the testimonies of Smt. Sudarshan Kumari (PW-13), Smt.
    Meenakshi Chadha (PW-16), Sh. Rajesh Jaggi (PW-21), Smt. Pushpa
    Sagar (PW-27) and Sh. Arun Kumar (PW-45) it has been conclusively
    established that accused Dev Raj (since deceased) was a founding
    member of the Society actively controlling its affairs and maintaining its
    records. Formation of the Society as presented by the Prosecution has not
    been denied by accused Rajesh Kumar Khatri, accused Ravi Saluja,
    accused Devender Pal Singh and accused Sunil Kumar during their
    examination under Section 313 Cr.P.C. Accused K.K. Wadhwa and
    accused Anil Kumar merely pleaded ignorance regarding the same.

    b). Sh. Rajesh Aggarwal (PW-1) also deposed that accused K.K.
    Wadhwa and accused Anil Kumar were business associates. During
    cross-examination on behalf of accused Anil Kumar, the witness could
    not confirm the business relationship between accused K.K. Wadhwa and
    accused Anil Kumar, however, the testimony that accused Anil Kumar an
    d accused K.K. Wadhwa were known to each other remained unrebutted
    as the witness stated that he had met accused Anil Kumar at the office of

    81 (2005) 11 SCC 600

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    accused K.K. Wadhwa once or twice. (Here, it would be pertinent to
    mention that D-23 to D-25 (documents like lease deeds etc., showing
    transactions between accused K.K. Wadhwa and accused Anil Kumar
    could have been instrumental in conclusively establishing the business
    relationship between accused K.K. Wadhwa and accused Anil Kumar
    however, for reasons best known to the Prosecution the same has not
    been proved).

    c). Sh. Arun Kumar (PW-45) deposed that his father ran the Society
    for ten years and thereafter, handed over the same to one Mr. Wadhwa.
    However, he resiled from his earlier statement that the condition for
    handing over the Society was that 20 members of the Society would be
    of choice of accused Dev Raj (since deceased). He maintained that
    accused Dev Raj (since deceased) had told Sh. Wadhwa that he should
    keep the old members of the Society, if they wanted to continue. But, he
    stood by his statement under Section 164 Cr.P.C. (Ex.PW45/A) and
    denied all suggestions of the same being tutored. He stated that he had
    never met accused K.K. Wadhwa and therefore, could not identify him.
    However, cumulatively, the essence of his testimony is that the said “Mr.
    Wadhwa” has been identified as “Sh. K.K. Wadhwa” in his statement
    Ex.PW45/A which corroborates the identity of said “Mr. Wadhwa”.
    Further, the said statement (Ex.PW45/A) also corroborates that accused
    K.K. Wadhwa and accused Anil Kumar were operating together. He
    confirmed that his father had handed over the documents of the Society
    to accused Anil Kumar and accused K.K. Wadhwa thinking that they
    would help the members of the Society. The said statement is also
    relevant to explain the reason why the Society was defunct failing to

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    respond to the notices of the RCS as it is mentioned that his father was
    keeping ill.

    d). From the testimony of Sh. Rajesh Aggarwal (PW-1), it has
    emerged that accused K.K. Wadhwa was introduced to him in regard to
    sale of his house at 272, Deepali, Pitampura during which the said
    witness had proposed that he was inclined to rent out a cabin at his office
    at 201, Namdhari Chamber, Deshbandhu Gupta Road, Karol Bagh.
    Subsequently, in the year 2000-2001, a person came to the witness with
    reference of accused K.K. Wadhwa seeking to take the cabin on rent for
    running the office Lok Priya Vihar CGHS. Accordingly, the said property
    was leased out to Lok Priya Vihar CGHS. The fact that the office of Lok
    Priya Vihar subsequently shifted to aforementioned address is
    corroborated by noting at page no. 48/N of File Ex. PW19/A and
    certified copy of account opening form Ex.PW1/A (colly) in which the
    witness had identified his signatures at Points A as the introducer of the
    account in March, 2001. Pursuant, to the objective of the revival and
    approval of list of members being achieved from the South Zone, change
    of address was sought in January, 2001. As per minutes of meeting dated
    10.12.2000 presided by accused Devender Pal Singh the Managing
    Committee in which accused Devender Pal Singh, accused Sunil Kumar,
    accused Ravi Saluja and accused Anil Kumar were members
    unanimously decided to shift the office to 201, Namdhari Chamber, 9/54,
    Deshbandu Gupta Road, Karol Bagh mentioning that the place belonged
    to friend of accused Devender Pal Singh. The acquaintance between
    accused K.K. Wadhwa and Sh. Rajesh Aggarwal (PW-1) is further
    corroborated by the statement of Sh. Rohit Aggarwal (PW-11) who has

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    testified that accused K.K. Wadhwa was dealing in Real Estate and Sh.
    Rajesh Aggarwal (PW-1) was his friend. Sh. Rajesh Aggarwal (PW-1)
    was also instrumental in introducing the witness as a member of the
    Society in the year 2001. Also, the testimony of the witness corroborates
    that Sh. Rajesh Aggarwal (PW-1) became the introducer of the Society
    for its bank account at Bank of Punjab, Gurudwara Road, Karol Bagh,
    only at request of accused K.K. Wadhwa. ( An objection has been taken
    qua the mode of proof of the account opening form which is a certified
    photocopy (Ex. PW1/A). However, when the said document was put to
    accused Devender Pal Singh, accused Sunil Kumar, accused Ravi Saluja
    to whom the document has been attributed alongwith Sh. Rajesh
    Aggarwal (PW1) they stated that it was a matter of record . Therefore,
    there is no denial of the fact in issue that the said account opening form
    Ex. PW1/A was submitted.) (Further, another objection has been taken
    that the statement of Sh. Rohit Aggarwal (PW-11) cannot be read in
    evidence. However, the objection cannot be sustained as Sh. Rohit
    Aggarwal (PW-11) is differently abled and was examined by the Court
    on 29.09.2018. However, on that day no cross-examination was
    conducted on behalf of accused K.K. Wadhwa who then moved an
    application on 06.10.2018. The said application was allowed vide order
    dated 01.12.2018 on the condition that it was subject to availability of
    the witness and payment of cost of Rs. 1,000/-. However, no cost was
    paid and on account of medical condition, he sought exemption from
    appearance on 01.02.2019. Thereafter, no further efforts have been made
    on behalf of accused K.K. Wadhwa to seek the presence of the witness.
    Therefore, as the Court afforded full opportunity to the accused which

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    was not effectively availed by him, the objection that evidence of Sh.
    Rohit Aggarwal (PW-11) is not admissible in evidence is misconceived
    and rejected.)

    e). Sh. Rohit Aggarwal (PW-11) has testified that when he was
    introduced as a member of the Society on 28.03.2001, accused K.K.
    Wadhwa, accused Ravi Saluja and accused Ravi Kumar were actively
    managing the affairs of the Society. Further, when accused Ravi Saluja
    was questioned under section 313 Cr.P.C., he stated that it was a matter
    of record that accused Devender Pal Singh, accused Sunil Kumar along
    with him were officiating as the office bearers of the Society as alleged.
    Accused Devender Pal Singh, accused Sunil Kumar, accused Anil Kumar
    and accused Ravi Saluja were shown to have been elected as the
    Managing Committee members vide minutes of meeting of GBM dated
    22.08.1999 (Ex. PW12/E) which has been proved to be fabricated.
    Subsequently, they were elected as President ( accused Devender Pal
    Singh), Secretary (accused Ravi Saluja) and accused Ravi Saluja
    (Treasurer) on 12.09.1999.

    f). Accused Devender Pal Singh, accused Sunil Kumar and accused
    Ravi Saluja are proved to have been introduced as members of the
    Society vide meetings of Managing Committee dated 16.12.1994,
    06.11.1994 and 16.12.1994, respectively. The Court has already opined
    above that the minutes of aforementioned meetings were fabricated.
    Therefore, introduction of accused Devender Pal Singh, accused Sunil
    Kumar and accused Ravi Saluja as a member of the Society was ante
    dated for oblique motives which became apparent, subsequently.

    g). Pursuant to order dated 29.06.2000 directing the withdrawal of

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    liquidation proceedings (Ex.PW19/B), an election of the Society was
    directed to be held. Accordingly, as per noting at page no. 47/N of file
    Ex.PW19/A which is dated 09.10.2000 under the signature of Sh. Yogiraj
    (then, AR (South)), Sh. Satish Singh Aswal (PW-19) was appointed as
    the Election Officer for elections which were due on 21.08.2000. The
    said election report was also considered as per notings 27.12.2000 (at
    pages 47/N and 48/N of file Ex. PW19/A, D-3, Vol-I) wherein, accused
    Devender Pal Singh was elected as the President and accused Sunil
    Kumar, accused Ravi Kumar and accused Anil Kumar were elected as
    Managing Committee members and retained the control over
    management of the Society. The copy of said minutes of meeting has
    been submitted on behalf of the Society as available at pages 31 and 32
    of file Ex.PW40/G (colly). (Yet again, the Prosecution omitted to flag the
    said issue before Sh. Satish Singh Aswal (PW-19) to seek explanation for
    marking presence of members namely Sh. Nahar Singh, Sh. Rajesh
    Yadav and Ms. Shama Sharma, to mention a few who have denied being
    members of the Society or having participated in any of its proceedings
    and therefore, suggestive that the election report itself is fabricated).

    h). The complicity between accused Sunil and accused Dev Raj (since
    deceased) by statement of Sh. Bijender Singh (PW-15) who deposed that
    he knew accused Sunil Kumar and had met accused Dev Raj (since
    deceased) in the office of accused Sunil Kumar. Even though, he stated
    that he could not identify accused Sunil Kumar in Court due to lapse of
    time, the identity of accused Sunil Kumar stands established from the
    testimony of Sh. Rohit Aggarwal (PW-11). The active role played by
    accused Dev Raj (since deceased) in continuing to manage the affairs of

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    the Society along with the other co-accused persons mentioned above is
    further corroborated by the statement of Sh. Rajesh Jaggi (PW-21) who
    deposed that through accused Rajesh Kumar Khatri, he was introduced to
    accused Dev Raj (since deceased) and the witness was shown to have
    become a member on 31.07.1994 was made so through a fabricated
    minutes of meeting dated 31.07.1994. Sh. Suresh Kumar (PW-26) stated
    that he became a member of the Society in the year 2000 (subsequently,
    improved to 1994) through accused Anil Kumar and also deposed that he
    met accused Dev Raj (since deceased) at the office at Patel Nagar where
    he had gone along with accused Anil Kumar. However, he turned hostile
    on the identity of accused Anil Kumar when during cross-examination he
    deposed that Anil s/o Sh. Ram Saran was his friend. But he also stated
    that at that time (when he became a member of the Society), the said Anil
    was studying in school. This does not lend any credence to the statement
    of the witness on the identity of Sh. Anil not being accused Anil Kumar
    who is being tried by the Court. Also, the said witness is also appearing
    as a member of Managing Committee of the Society along with accused
    Anil Kumar in minutes of meetings dated 22.08.1999 (Ex. PW12/E),
    12.09.1999, 10.01.2000, 19.03.2000, 16.04.2000 (Ex. PW12/P),
    14.05.2000, 12.06.2000, 02.07.2000, 09.07.2000, 23.07.2000,
    27.08.2000, 29.09.2000, 26.11.2000 and 10.12.2000 where much of the
    road map for moving for withdrawal of the liquidation proceedings was
    prepared. Therefore, there is an obvious reason why Sh. Suresh (PW-26)
    turned hostile on the identity of accused Anil Kumar. The identity of
    accused Anil has also been independently established through the
    testimony of Sh. Rohit Aggarwal (PW-11) and Sh. Rajesh Aggarwal

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    (PW-1).

    i). The above discussed fabricated, false and forged proceedings82 of
    the Society, enrollments, resignations, membership register, consolidated
    list of members etc. were pursuant to application for revival dated
    10.05.2000 (Ex.PW19/E) (of accused Devender Pal Singh as President)
    produced before the office of RCS by accused Sunil Kumar (on
    26.05.2000 and 29.05.2000 as per page no. 21/N of File Ex.PW19/A).
    Thereafter, accused Devender Pal Singh, accused Sunil Kumar, accused
    Ravi Saluja and accused Anil Kumar appeared before the RCS on
    12.06.2000 for hearing on the application for revival of the Society (Ex.
    PW19/E) as per noting dated 12.06.2000 (Page 29/N of file Ex. PW19/A
    (D-3, Vol-I)). Again on 19.06.2000, accused Devender Pal Singh and
    accused Sunil Kumar produced the documents before accused P.N.
    Manchanda for verification (as per pages 30/N and 31/N of file Ex.
    PW19/A). As per proceedings dated 22.06.2000 (pages 31/N and 32/N of
    file Ex. PW19/A) accused Devender Pal Singh and accused Sunil Kumar
    again appeared before the RCS to produce original records of
    membership and were directed to file an affidavit for compliance of
    statutory liabilities. It was swiftly done on the same day clearing the path
    for consideration of their request for cancellation of liquidation order as
    per noting dated 22.06.2000 (at page 32/N and 33/N of file Ex. PW19/A
    (D-3, Vol-I)).

    82 Documents produced by the Society as per noting dated 26.05.2000 (at page no 21/N of file Ex.
    PW19/A, D-3, Vol-I) are: 1) Photocopy of GBM held on 16.4.2000, 2) Photocopy of M.C
    resolution approving agenda, 3) Service proof of agenda notice, 4) Photocopy of proceeding of last
    election held on 22.8.99, 5) Photocopy of M.C resolution approving agenda, 6) Service proof of
    Agenda notice and 7) Accounts statements for 1991 to 2000.
    List of existing members furnished by the Society as per noting dated 29.05.2000 (at page no 21/N
    of file Ex. PW19/A, D-3, Vol-I)

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    (j) Again, when a question arose qua the approval of enrollments and
    resignations of the members and approval of consolidated list of
    members, as per noting dated 28.07.2000 (at page 35/N of file Ex.
    PW19/A (D-3, Vol-I)) on 02.08.2000, accused Sunil Kumar again
    produced the relevant records in original for verification. Further, even
    letter dated 31.08.2000 to clarify on enrollments and resignations which
    had taken place when the Society was not functioning as the applicant
    and seeks to rely upon a fabricated minutes of meeting dated 23.07.2000.

    (k). Thus, there is clinching circumstantial evidence unerringly
    pointing towards accused K.K.Wadhwa, accused Sunil Kumar, accused
    Ravi Saluja and accused Anil Kumar that they conspired to hijack the
    beneficial co-operative housing movement to create false documents,
    fabricate records and forge letters / registers to dishonestly and
    fraudulently to induce the office of RCS and get approved a false freeze
    list of 105 members of the Society to obtain land from DDA at a
    subsidized rate.

    (l). In the aforesaid conspiracy, the role attributed to accused Rajesh
    Kumar Khatri is that he had written fake proceedings at the instance of
    his father Dev Raj (since deceased) with a motive to fraudulently revive
    the Society. However, authorship of minutes of meeting dated
    31.07.1994 (Ex.PW13/D1) and dated 12.09.1994 (Ex.PW13/Z13) could
    not be established as that of accused Rajesh Kumar Khatri. In view of the
    discussion in para no. 33.6 (e)(iv) above entries at sl no. 129 to 135 of
    Membership Register could not be established to be in the hand of
    accused Rajesh Kumar Khatri.

    (m). The next issue which requires deliberation is the role of the public

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    servants in the said conspiracy. Considering that Sh. Krishan Kumar has
    been discharged, the Court is only required to now consider the role of
    accused R.K. Srivastava and accused P.N. Manchanda.

    39.5 However, in the considered view of this Court for reasons
    mentioned in paragraphs no. 38.12 to 38.23, the prosecution has been
    able to prove that accused R.K. Srivastava and accused P.N. Manchanda
    afforded the regulatory vacuum to the corrupt Managing Committee
    members whereby, there was a facilitation in presentation of forged,
    fabricated and false Proceedings Registers (Ex. PW10/B and Ex.
    PW11/Z6), Membership Register (Ex. PW10/A), Consolidated List of
    Members (Ex. PW11/Z119), applications for membership, resignation
    letters, cash receipts etc. upon which order under Section 63(3) of The
    DCS Act Ex. PW19/B was issued, enrollments and resignation of
    members were approved and Consolidated list of Members was also
    approved whereafter, communication was sent to DDA and pursuant to
    which letter recommending allotment of land to the Society (Mark
    PW39/A) and demand cum allotment letter dated 13.02.2003 (Ex.
    PW39/A) was issued to the Society. It has been argued that since some of
    the public servants who were part of the decision making process were
    either not chargesheeted or if chargesheeted, was discharged and
    therefore, the chain of circumstantial evidence was incomplete. The said
    argument prima facie seems appealing however, it would not
    automatically mean that the Prosecution case fails. The AR as well as the
    RCS made decisive decisions which in the circumstances discussed above

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    are without reasonable care and caution to protect the public interest.
    Accused P.N. Manchanda initiated a favourable recommendation on the
    report of the Dealing Assistant which he was not bound to do and
    accused R.K. Srivastava who exercised the overall supervisory role over
    the subordinates, was not bound to agree with the internal expression of
    opinion of his subordinates and was to keenly apply his independent
    mind to the docket file. Therefore, they cannot be afforded the benefit of
    absence of other public servants who wrote the sequential notes.
    However, it would be pertinent to point out that the role of the Dealing
    Assistant, Deputy Registrar, Election Officer and Auditor was required to
    be investigated as that would have further bolstered the case of the
    prosecution showing systemic complicity.

    Perfunctory Investigation

    40. On behalf of accused R.K. Srivastava, accused Sunil Kumar and
    accused Devender Pal Singh, lack of knowledge of the Investigating
    Officer on critical aspects like audit verification, service of winding up
    order, legal requirements under DCS Act, interpretation of Rule 105 of
    The DCS Rules has been referred to show that there has been a non
    application of mind, casual perfunctory investigation and incomplete
    investigation and therefore, no conviction can be based upon such
    defective, speculative and assumptive investigation.

    40.1 The benefit of perfunctory investigation can be afforded to the

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    accused only when it is demonstrated that the investigation allegedly
    defective, speculative and assumptive, creates reasonable doubts about
    the guilt of the accused. The fact that audit reports were not verified are
    not sufficient per se to show that it is inconsistent with the allegations
    qua the accused persons. (Rather, when the copy of the audit reports for
    the period 1990-1991 to 1999-2000 in file Ex.PW11/Z7 is perused, it is
    observable that it would further fortify the allegations of conspiracy as a
    single auditor Sh. H.C. Kadam had been appointed for conducting the
    audit for the entire 10 years whereas, Rule 84, Chapter 7 of The DCS
    Rules specifically provides that an auditor can undertake audit of society
    for a maximum period of three years. Also, the said audit report mentions
    that not all transactions were supported by vouchers, cashbook was not
    updated, share allotment register was incomplete, cash book was to be
    written daily, MC meeting should be held at least once a month and
    AGM should be held once a year, as the shortcomings of the working of
    the Society.)

    40.2 So far as, investigation qua communication of winding up order is
    concerned, it cannot be said to be prejudicial to the accused persons as
    the accused persons have admittedly, acted on the presumption that no
    communication of the winding up order had been made and there is no
    material on record to show any due diligence conducted by the office of
    RCS from Sh. R.K. Bhalla, the liquidator in that regard. As regards,
    interpretation of law is concerned, the Court is not bound by the opinion
    of the Investigating Officer and therefore, for the said reason, no
    prejudice can be read against the accused persons. So far as, incorrect

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    interpretation of Section 105 of the DCS Rules is concerned (as opined
    in Vikas Co-operative Group Housing Society Ltd. Vs. Registrar Co-
    operative Societies & Others (Supra), it is for the RCS to explain that
    what then was the need to pass an order under Section 63(3) of The DCS
    Act, if the order for liquidation stood terminated? The application
    seeking cancellation of winding up order could have been disposed off,
    accordingly. Therefore, the argument of perfunctory investigation cannot
    not be made a ground of conviction is rejected.

    ORDER

    41. In view of the detailed discussion above, the Court hereby orders
    as under :

    (a) Accused K.K. Wadhwa, accused Anil Kumar, accused Sunil
    Kumar, accused Devender Pal Singh and accused Ravi Saluja are
    convicted of offence punishable under Section 420 IPC ;

    (b) Accused K.K. Wadhwa, accused Devender Pal Singh and accused
    Ravi Saluja are acquitted of offences punishable under Section 467/468
    IPC ;

    (c) Accused Devender Pal Singh and accused Ravi Saluja are
    convicted under Section 471 IPC ;

    (d) Accused K.K. Wadhwa, accused Anil Kumar, accused Sunil
    Kumar, accused Devender Pal Singh and accused Ravi Saluja are
    convicted under Section 120B readwith Sections 420/471 IPC ;

    (e) Accused R.K. Srivastava and accused P.N. Manchanda are
    convicted under Section 13(2) readwith Section 13(1)(d)(iii) of The P.C.

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019

    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 223 of 224
    Act ;

    (f) Accused R.K. Srivastava and accused P.N. Manchanda are
    convicted under Section 120B readwith Section 13(2) readwith Section
    13(1)(d)(iii)
    of The P.C. Act alongwith co-accused Accused K.K.
    Wadhwa, accused Anil Kumar, accused Sunil Kumar, accused Devender
    Pal Singh and accused Ravi Saluja;

    (g) Accused R.K. Srivastava and accused P.N. Manchanda are
    discharged for offences punishable under Section 120B readwith Section
    420
    /467/468/471 IPC for want of sanction under Section 197 Cr.P.C. ;

    (h) Accused Rajesh Kumar Khatri is acquitted of offences charged
    with.

    41.1 All pending applications, accordingly stand disposed off.

    41.2 Copy of the judgment be given dasti to the convicts.

    41.3 Be listed for arguments on Order on Sentence on 27.07.2026.

    Digitally
    signed by
    VIJETA VIJETA SINGH

    Pronounced in open Court
    RAWAT
    SINGH Date:

    RAWAT 2026.07.14
    on 14.07.2026
    17:19:23
    +0530

    (Vijeta Singh Rawat)
    Special Judge (PC Act) (CBI)-17
    Rouse Avenue Courts, New Delhi
    14.07.2026. (k)

    CBI vs K.K. Wadhwa & Ors.

    Criminal Case No. 23/19
    ID No. 181/2019

    FIR No. 11(S)/2006/CBI/SCB-II/ND page no 224 of 224



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