to criminal conspiracy, 44 bills were fraudulently and dishonestly cleared and a total amount of Rs 4,20,321 was drawn by the accused persons without any entitlement thereby causing corresponding loss to the government.
It said as a modus operandi, accused Shukla and Chopra had either re-processed the applications for LTC advance against which the advances were already withdrawn or prepared the proposals for LTC advance in the names of different officials without any LTC applications.
CBI said that in pursuance to criminal conspiracy, forged acquittance rolls were prepared which were signed by respective accused persons while receiving the amounts and the forged LTC applications were prepared by Shukla.
According to CBI, on clearance of bills in the names of different officials, Kasana, Chand, Dixit, Shukla, Naik, Singh, Lal and Kumar received Rs 20,050, Rs 1,28,597, Rs 98,860, Rs 1,19,700, Rs 40,000, Rs 4,600, Rs 6,000 and Rs 2,564 respectively.
The court, in its verdict, said it has been clearly proved that none of these LTC advance bills could have been prepared, processed, passed without the active connivance of Shukla and Chopra and the payments against the forged LTC bills were not possible without active connivance of respective accused.
"The chain of circumstances; the modus operandi of commission of offence; pattern adopted in respect of forged documents; and LTC advance payments have clearly established that it could not be a case of negligence or bona fide mistake but it was a pre planned execution of criminal conspiracy to gain pecuniary advantage for one or other accused or their mutual benefit at the cost of public exchequer," the court said.