(Arun Mishra and Uday Umesh Lalit, JJ.)
Bikram Chatterji and Others _________________________ Petitioner(s);
v.
Union of India and Others _________________________ Respondent(s).
Writ Petition(s) (Civil) No(s). 940/2017, decided on October 31, 2018
(With appln.(s) for directions, exemption from filing O.T., permission to assess the portal facility, intervention/impleadment, vacating stay and modification/clarification) With W.P.(C) No. 947/2017 (X) (With appln.(s) for directions & modification/clarification) W.P.(C) No. 971/2017 (X) (With appln.(s) for directions) W.P.(C) No. 942/2017 (PIL-W) (With appln.(s) for appropriate orders/directions, clarification, intervention/impleadment and appln. on behalf of R.13 seeking permission to pursue company appln. No. 17 (P.B.) of 2018) W.P.(C) No. 1041/2017 (X) (With appln.(s) for directions, further directions and for permission to file addl. documents) W.P.(C) No. 1018/2017 (X) (With appln.(s) for directions) W.P.(C) No. 1116/2017 (X) W.P.(C) No. 1144/2017 (X) (With appln.(s) for directions) W.P.(C) No. 1156/2017 (X) (With appln.(s) for clarification/direction, intervention/impleadment) W.P.(C) No. 1206/2017 (X) (With appln.(s) for directions) W.P.(C) No. 8/2018 (X) W.P.(C) No. 1242/2017 (X) W.P.(C) No. 58/2018 (X) W.P.(C) No. 21/2018 (X) W.P.(C) No. 52/2018 (X) (With appln.(s) for directions) W.P.(C) No. 91/2018 (X) W.P.(C) No. 56/2018 (X) W.P.(C) No. 57/2018 (X) (With appln.(s) for clarification/directions) W.P.(C) No. 74/2018 (X) W.P.(C) No. 134/2018 (X) (With appln.(s) for permission to file addl. documents) W.P.(C) No. 131/2018 (X) (With appln.(s) for stay/directions) W.P.(C) No. 160/2018 (X) (With appln.(s) for permission to file subsequent events on record) W.P.(C) No. 164/2018 (X) W.P.(C) No. 182/2018 (X) (With appln.(s) for directions) W.P.(C) No. 199/2018 (X) W.P.(C) No. 226/2018 (X) W.P.(C) No. 245/2018 (X) W.P.(C) No. 281/2018 (X) (With appln.(s) for stay) W.P.(C) No. 306/2018 (X) W.P.(C) No. 298/2018 (X) W.P.(C) No. 246/2018 (X) W.P.(C) No. 267/2018 (X) W.P.(C) No. 288/2018 (X) W.P.(C) No. 460/2018 (X) W.P.(C) No. 353/2018 (X) (With appln.(s) for stay) W.P.(C) No. 378/2018 (X) W.P.(C) No. 742/2018 (X) W.P.(C) No. 829/2018 (X) (With appln. for grant of interim relief) W.P.(C) No. 866/2018 (X) (with appln. for exemption from filing O.T.)
The Order of the court was delivered by
Order
1. Forensic Auditors are present in court today. They have informed us that besides the 23 additional companies which were found, there appears to be 8 more companies and it may be that in various transactions there may be involvement of approximately 200-250 companies.
2. It was also pointed out to us that 117 computers have been handed over to Forensic Auditors, out of them 36 are not functional and passwords of the computers have not been supplied besides information has also not been furnished as to which computer contains data of which company of Amrapali Group.
3. We direct Amrapali Group of Companies to furnish passwords to Forensic Auditors as well as to identify the computers so as to indicate date of which company is to be found in a particular computer. Let it be furnished within three days from today.
4. It was also pointed out by the Forensic Auditors that there are certain transactions that money might have been routed from Amrapali Group of Companies to Zodiac/J.P. Morgan, Mauritious/Singaore by creation of various companies. Money has also been paid by J.P. Morgan to some of the Amrapali Group of Companies. It was also stated that there may be violation of FEMA. In the circumstances, we direct that the bank statement of J.P. Morgan from 2008 till date be filed and affidavit be filed on behalf of the J.P. Morgan with respect to the money received from Indian companies and in particular from Amrapali Group of Companies, all monetary transactions of J.P. Morgan, Mauritious and Singapore with Amrapali Group of Companies be disclosed with details on affidavit.
5. It was also pointed out that telly data of several companies is still missing. We direct the Amrapali Group of Companies/statutory auditors to supply the telly data to the Forensic Auditors within three days.
6. Amrapali Group of Companies/Statutory auditors as well as Anil Mittal, Ravi Kapoor and S.N. Dhawan and CFO are also directed to disclose the names of all the companies in which their family member, acquaintance were included and all the transactions made with such companies and what has happened to money transacted. Even a single non-disclosure shall be taken seriously.
7. Disclosures should also be made not only with respect to known companies but also with respect to the relations, family members of the Directors and any of the relations of the CFO and Amrapali Group of Companies/Statutory Auditors.
8. It was also pointed out by Chander Wadhwa, CFO that though his salary was Rs. 15,000/- per month, but a car worth 43 lakhs was given to him on 2017 in view of the services. Let the Amrapali Group of Companies and Directors disclose how many luxury cars, other cars and suvs had been purchased from the money belonging to various companies. Let the details ownership, registration numbers of the luxury cars and SUVs be also furnished.
9. It be also disclosed as to how much tax liability has been borne out from the funds of various companies of individual directors, their family members or relatives. It was stated that an amount of rupees two crore had been paid as tax on account of Chander Wadhwa’s tax liability. Let full disclosure be made by Statutory Auditors and CFO as to how much amount has been paid to them on account of tax liability and to their family members and relatives. Similar disclosure be also be made by the Amrapali Group of Companies also.
10. Mr. Anil Mittal of M/s. Mittal and Mittal Company stated before us that a sum of rupees 50-60 crores were received by the group of companies formed by him and they were formed on the advise of CFO. Let details be stated on affidavit by all concerned including Amrapali Group.
11. It was also stated before us by the counsel on behalf of the Mr. S.N. Dhawan and Company that 13,174 pages along with hard disk were handed over to the Police. Let Dhawan and Co. also make full disclosure in the aforesaid terms and also as per their audit, how much money has been routed to how many companies. Similar disclosure be also made by M/s. Mittal and Mittal Co. Similar disclosure be also made by Amrapali Group of Companies.
12. The proceedings of the DRT be placed on record. We request the DRT to supply the copies to the parties so that they can file the same without any delay in this Court.
13. A list of bank accounts of the Amrapali Group of Companies has been furnished by the Forensic Auditors. We direct the concerned banks to supply the statement of details of accounts which were opened prior to 2008 till date be furnished to the Forensic Auditors, in case accounts have been opened after 2008, account statement be furnished from the date of opening of the account till date to the Forensic Auditors Shri Ravi Bhatia and Shri Pawan Aggarwal. List of the bank accounts is appended to this order as **Annexure-I.
14. With respect to the dues of electricity, it was stated that Shri M.L. Lahoty learned counsel appearing on behalf of the buyers association that wherever resident welfare association are formed, it shall deposit the amount within fifteen days and wherever residents welfare association has not been formed, the representatives of the buyers shall deposit the amount after collecting them within fifteen days with electricity company.
15. It is made clear that the Amrapali Group of Companies/Statutory Auditors, CFO shall file the affidavit in the aforesaid terms and in terms of the previous orders which have been passed by clearly stating as to what they have disclosed are the only transaction and companies and there are no more companies with whom transactions have taken place and there was no other diversion/flow of funds to any other company from Amrapali Group of Companies. In case, any averment is found to be incorrect, the consequences of filing false affidavit will result in contempt but also of perjury. The Directors shall be permitted to meet the lawyers in order to solicit the information and to file the affidavit in this Court in detail. Let the affidavit be filed and copies be furnished to the Forensic Auditors and to other parties by 12.11.2018. As prayed, some employees may also be permitted to meet the Directors in the presence of lawyer in meeting.
16. List on 13.11.2018 at 2.00 p.m.
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** Annexure I is enclosed with R/P.
