charges sheet served on himadri shekhar bhattacharjee

0PUNJAB NATIONAL BANK

DISCIPLINARY ACTION CELLCIRCLE OFFICE

GUWAHATIANNEXURE - I

CHARGE SHEET DATED 30.05.2012

STATEMENT OF ARTICLES OF CHARGES AGAINST SHRI HIMADRI SHEKHAR BHATTACHARJEE,( PF NO. 58927) DY. MANAGER,(UNDER SUSPENSION) BO: SILCHAR, PREVIOUSLY AT BO: LEKHAPANI, ASSAM.

UNDER REGULATION 6 OF PNB OFFICER EMPLOYEES’ (DISCIPLINE &APPEAL) REGULATIONS-1977.

Shri Himadri Shekhar Bhattacharjee, Dy. Manager(P F No.58927-) during his tenure at BO: Lekhapani from 08.10.2007 to 07.05.2010 is alleged to have committed the following irregularities/ lapses.

ARTICLE-I: Shri H S Bhattacharjee did not adhere to the prescribed guidelines of the Bank/Govt. He fraudulently debited the Suspense account against pension in excess of the actual pension amount and the amount were withdrawn through different Office Accounts like Sundries a/c, expenditure account etc. Other personal account and fictitious account. Thus Shri Bhattacharjee committed fraud of huge amount .

ARTICLE-II: Shri H S Bhattacharjee lodged claim for reimbursement of various pension for different months through the nodal branch BO: Dibrugarh but submitted scroll for excess amount than the actual amount of pension being paid to the pensioners. The excess amount so claimed and received were utilised for reversal of the superfluous Suspense entries created /debited earlier. Consequently substantial fund of the Bank & Govt. is in jeopardy.

ARTICLE-III: Shri H S Bhattacharjee unauthorisedly debited various customers’ accounts and withdrew/ misutilised the amount for personal gains. He also debited various Office Accounts and Expenditure Heads unauthorisedly beyond vested power without proper bill/ money receipt and misutilised the amounts. ARTICLE-IV: Shri Bhattacharjee, unauthorisedly and in contravention of the Bank’s guidelines, made partial debit to various Fixed Deposit accounts and credited to different expenditure heads. Shri Bhattacharjee also reversed the interest amounts on term deposits parked in sundries account by the system and credited to various Expenditure Heads to cover-up excess expenditure incurred . ARTICLE-V: Shri H S Bhattacharjee did not ensure tallying of balances of different heads as per periodicity prescribed by the Bank. ODD and other impersonal heads were not tallied /reconciled but the fact was not reported to the Authorities. In order to conceal the same Shri Bhattacharjee did not submit various crucial returns like MMC, QAC etc to controlling office.

ARTICLE-VI: During the tenure of Shri Bhattacharjee as Incumbent of BO Lekhapani, there was complete breakdown of System and procedure of the Bank. Record keeping was at a mess. Reports were not generated and checked. There was no discipline and punctuality in the branch. Shri H S

Charge Sheet served upon Shri Himadri Shekhar Bhattacharjee (P F No. 58927)

Bhattacharjee himself remained absent from office on several occasions unauthorisedly without sanctioned leave from the Competent Authority..

ARTICLE-VII: During the Incumbency of H S Bhattacharjee at BO: Lekhapani he acted negligently in remitting customers’ fund. He remitted a superfluous and an exorbitantly higher amount than the amount actually deposited by the customer. Thus he put the Bank to risk of loss of huge amount.

Shri Bhattacharjee did not discharge his duties with utmost integrity, honesty, devotion and diligence and committed misconduct in terms of Regulation 3(1) read with Regulation 24 of PNB Officer Employees’ (Conduct) Regulations, 1977.

Circle Head (DGM)Disciplinary Authority


PUNJAB NATIONAL BANKDISCIPLINARY ACTION CELL

CIRCLE OFFICEGUWAHATI

ANNEXURE - II

CHARGE SHEET DATED 30/05/2012.

STATEMENT OF IMPUTATION OF MISCONDUCT IN SUPPORT OF ARTICLES OF CHARGES AGAINST SHRI HIMADRI SHEHHAR BHATTACHARJEE,( P F NO. 58927) DY. MANAGER, (UNDER SUSPENSION) , BO: SILCHAR,PREVIOUSLY INCUMBENT INCHARGE AT BO: LEKHAPANI.

Shri H S Bhattacharjee Dy. Manager during his tenure at BO Lekhapani from 08.10.2007 to 07.05.2010 is alleged to have committed the following irregularities/lapses:

Charge-I : Shri H S Bhattacharjee did not adhere to the prescribed guidelines of the Bank/Govt. He fraudulently debited the Suspense account against pension in excess of the actual pension amount and the amount were withdrawn through different Office Accounts like Sundries a/c, expenditure account etc. Other personal account and fictitious account. Thus Shri Bhattacharjee committed fraud of huge amount. . To quote a few:

Charge-I : 1

Case-1(A)-Debited Rs.15560.00 to Suspense account no. 5711308 against a pension of Rs.14560.00 in the name of Shanti Devi vide transaction ID no M155127 dated 16.12.2008. The excess amount of Rs.1000.00 was first credited to Sundries account no 3171104 and thereafter transferred the amount from Sundries account to canteen account( 01-42493) . The flow chart is given below:

Dr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense Rs. 15560.00 01-75303 Shanti Devi 14560.00

3171104 Sundries 1000.00

M162832 Dated 16.12.2008 Dr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 1000.00 01-42493 Staff Canteen 1000.00

Case 1 (B) Debited Rs. 679369.00 to Suspense accounts no. 5711308 against pension of Rs. 656269.00. in the name of Sundry parties vide transaction ID no M187453 Dated 28.11.2008 The excess amount of Rs.23100.00 was first credited to account no 01-71839 of Dipak Baruah, a non-pensioner account and thereafter routed the amount through Sundries account to staff canteen account and subsequently withdrawn the amount. The first transaction was created and verified by Shri Bhattacharjee using General & DBA user and Pass-word and subsequent entries were created by late P N Chintey and verified by H S Bhattacharjee. Flow Chart of the transactions is given below:


Dr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense 679369.00 Sundry pensioner 656269.00

01-71839 Dipak Baruah 23100.00

M 8202 Dated 29.11.2008 Entered by PNC Passed by HSBDBPart transaction No VCDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-71839 Dipak Baruah 23100.00 3171104 Sundry General 23100.00

M 130625 Dated 29.11.2008 Entered By HSB Passed by PNCPart transaction No VCDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 23100.00 01-42493 Staff Canteen 23100.00

Total Diversion Rs. 1000.00+ Rs. 23100.00 =l Rs. 24100.00

Charge-I : 2

Debited Rs. 1284494.00 to Suspense account no. 5711308 on 19.10.2009 and credited two amounts to Suspense a/c 5711308, one for Rs. 124985.00 and another for Rs.92223.00 and credited Rs.985276.00 to Sundry party –pensioners. The difference amount of Rs.82000.00 was credited to SF account no. 01.71839 of Dipak Baruah. On 20.10.2009 Rs.82000.00 was withdrawn under forged signature of Shri Dipak Baruah. The entries were created and verified by Sh. H S Bhattacharjee.

M 67283 Dated 19.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense 1284494.00 01-71839 Dipak Baruah 82.000.00

5711308 Suspense 124985.005711308 Suspense 92223.00

Sundry Pensioner 985276.00

M 81004 Dated 20.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-71839 Dipak Baruah 82.000.00 Cash Paid 82.000.00

Charge-I : 3

Debited Rs. 1064661.00 on 10.12.2009 to Suspense account no. 5711308 and credited Rs1035911.00 again to Suspense account. The difference amount of Rs. 28750.00 was credited to Sundries account no. 3171104. The said amount was withdrawn in cash on 10.12.2009 The transactions were created and authorized by Shri H S Bhattacharjee. Flow Chart of the transactions is given below:


M 1350 Dated 10.12.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense 1064661.00 5711308 Suspense 1035911.00

3171104 Sundry General 28750.00

M 2478 Dated 10.12.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 28750.00 Cash Paid 28750.00

Charge-I : 4

Debited Rs. 10,28,609.00 on 11.02.2010 to Suspense account no. 5711308 and out of that amount credited a sum of Rs. 97,721.00 to SF account no. 01-69506 of Tapa Das. Theis amount was paid in cash on 01.03.2010 Similarly on 26.02.2010 Suspense account was debited for Rs 151306.00 and out of that amount a sum of Rs. 13010.00 was credited to Sundries General account no. 3171104. Again on 26.02.2010 Suspense account was debited for Rs. 110399.00 and an amount of Rs. 17205.00 was credited to Sundries General account . On 26.02.2010 both the above sundries entries were reversed and the total amount of Rs.30215.00 was credited to Staff Canteen account. Later on the said amount was withdrawn in cash on 10.03.2010. On 13.02.2010 the amount credited to the SF account of one Shri Tapa Das was withdrawn in cash . No voucher is available in the branch. In all the transactions Shri Bhattacharjee is either maker or checker or maker checker both. Flow Chart of the transactions is given below:


Sundry Pensioner 771291.0001-69506 Topa Das 97721.00 W

M 207531 Dated 26.02.2010 Entered By Passed byDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense 151306.00 5711308 Sundry Pensioner 138296.00

3171104 Sundry General 13010.00 PM 159482 Dated 26.02.2010 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense 110399.00 5711308 Sundry Pensioner 93194.00


M 436731 Dated 26.02.2010 Entered ByHSDB Passed by PNCDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 17205.00 01-42493 Staff Canteen 30215.003171104 Sundry General 13010.00

M 4720 Dated 01.03.2010 Entered by HSB Verified by HSBDB


Dr CrA/c No A/c Name Amount A/c No A/c Name Amount01-42493 Staff Canteen 30215.00 Cash Paid 30215.00

M 133211 Dated 13.02.2010 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-69506 Topa Das 97721.00 Cash Paid 97721.00

Charge-I : 5

9 (nine)tables given below show that Excess amounts have been debited to Suspension Pension account and a portion of the amounts have been credited to Sundries General account and ultimately withdrawn in cash through Staff Canteen account. Some of the sundries / Suspense entries have been created only to facilitate reconciliation of the entries with BO Bibrugarh. No voucher is available in the branch. Flow Chart of the transactions is given below:

M 217318 Dated 05.04.2010 Entered By HSB Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense 178154.00 Sundry Pensioner 153129.00


M 409675 Dated 05.04.2010 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711308 Suspense 310182.00 Sundry Pensioner 272047.00

3171104 Sundry General 24795.003171104 Sundry General 13340.00

M 66547 Dated 07.04.2010 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711315 Suspense 42537.00 Cash Paid 42537.00P

M 177482 Dated 08.04.2010 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711315 Suspense 437386.00 5711315 Suspense 42537.0004-7884 AK Sonowal 583603.00 5711308 Suspense 668270.00

5711308 Suspense 310182.00

M 25320 Dated 21.04.2010 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711315 Suspense 443841.00 5711315 Suspense 437386.0004-7884 3171104 Sundry general 6455.00P


VC held. VC Passed by HSB

M 455073 Dated 05.04.2010 Entered By HSBDB Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry general 13340.00 01-42493 Staff Canteen 13340.00PNo VCM 455073 Dated 05.04.2010 Entered By Passed byDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry general 25025.00 01-42493 Staff Canteen 25.025.00PNo VC

M 460428 Dated 05.04.2010 Entered By HSBDB Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry general 24795.00 01-42493 Staff Canteen 24795.00PNo VC

M 295775 Dated 05.04.2010 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry general 6455.00 01-42493 Staff Canteen 6455.00PNo VC The above amounts were later on transferred to the SF account no. 01-12890 of late P N Chintey.

Charge-I : 6

A sum of Rs. 29000.00 was deposited by one Shri Madan Ch. Kalita on 22.12.2008 but the amount was deposited to Sundry General as the depositor did not write the account number in the Pay-in-slip. The said entry was reversed on 30.03.2009 vide Transaction No. M6448 and the amount was credited to PN Chintey’s a/c.

On 01.06.2009 one fictitious Suspense (5711315) entry of Rs.29000.00 was created vide transaction no. M436838 and credited to SF a/c of one Sri Madan Ch Kalita (01-41290) ,who had deposited an amount of Rs.29000/- on 22.12.2008 but the amount was initially kept in sundries and subsequently credited to the account of Shri Chintey (Staff).

M 436838 Dated 01.06.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711315 Suspense 29000.00 01-41290 Madan Ch. kalita 29.000.00 P



5711315 Suspense 29.000.0

M 3042 Dated 08.12.2009 Entered By HSB Passed by PNCDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171160 Non customer 56241.00 5711310 Suspense 56241.00

For adjustment of the suspense entry created on 01.06.2009, excess debit of Rs.29000.00 was made to Suspense account- Defence Pension on 05.08.2009 against the following 6 pensioners and the excess amount so debited was credited to Suspense account 5711315 .The difference amount was created as under:

A/c No Name Claim Made Actual credit given to pensioners’ accounts.

Difference

01-58607 Narada Devi Sarma 6981 3396 3585 01-71246 Ram Dhwaj Limboo 17906 8178 9728 01-73280 MH Mazumdar 5462 2890 2572 01-69506 Topa Das 6045 3530 2515 01-73660 Dipak Kumar 5527 2742 2785 01-65917 Rekha Rai 14320 6505 7815

Total 56241.00 27241.00 29000.00

In all the above entries, Shri H S Bhattacharjee is involved either in creating or authorizing the entries. Hence, in all the entries of fraudulent nature, his involvement is apparent. The workflow of the transactions is as under:

Charge-I : 7

By debiting excess amount of pension on 09.12.2009 a sum of Rs. 20485.00 was credited to the Sundries account. The said amount was withdrawn in cash on 10.12.2009. The withdrawal transaction was entered and verified by Shri Bhattacharjee . Flow Chart of the transactions is given below:

M 31070 Dated 09.12.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711309 Suspense 20071.00 5711309 Suspense 10091.005711310 Suspense 43907.00 3171104 Sundries General 20485.00

5711310 Suspense 33402.00

M 2478 Dated 10.12.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 20485.00 Cash Paid 20485.00


Charge-I : 8

By debiting excess amount of pension on 06.04.2010 a sum of Rs. 2300.00 was credited to the Sundries account. The said amount was transferred to Staff Canteen account on 06.04.2010 and subsequently misappropriated. The transactions were entered and verified by Shri Bhattacharjee. Flow Chart of the transactions is given below:

M 269238 Dated 06.04.2010 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711313 Suspense 20737.00 3171104 Sundry General 2300.00

Sundry Pensioner 18437.00

M 525074 Dated 06.04.2010 Entered By HSBDB Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 2300.00 01-42493 Staff Canteen 2300.00

Charge-I : 9

The amount of Excess pension claimed on 05.04.2010 were credited to the SF account of Shri Chintey through Sundries General account ( 3171104) and later on misappropriated. No Vouchers are available. Flow Chart of the transactions is given below:

M 425867 Dated 05.04.2010 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711310 Suspense 68313.00 Sundry Pensioner 58196.00

3171104 Sundry General 10117.00No VCM 462622 Dated 05.04.2010 Entered By HSBDB Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 10117.00 01-42493 Staff Canteen 10117.00 PNo VC

M 313529 Dated 08.04.2010 Dr CrA/c No A/c Name Amount A/c No A/c Name Amount01-42493 Staff Canteen* 13340.00 01-12890 PNC 73277.00 P01-42493 Staff Canteen* 25025.0001-42493 Staff Canteen* 24795.0001-42493 Staff Canteen** 10117.00

Charge-I : 10 A Suspense entry ( a/c 5711315) for Rs.155038.00 dated 11.09.2008 was outstanding at the time of migration of the branch to CBS System. For adjustment of the said Suspense Entry ( a/c 5711315) dated 11.09.2008 a series of other transactions were created by Shri Bhattacharjee, The said entry was reversed on 11.09.2009 through the


proceeds of inflated Reimbursement claim in a very complicated manner. The entire transactions are misleading and done with malafide intention. Following are the transactions done in the process:

Date Tran No A/c No Name Dr Cr Remarks

26.08.2009 M26389 5711313 Suspense 40500.00 Actual PaymentSundry Party 40500.00

11.09.2009 M377372 5711308 Suspense 104750.00 Suspected Misappropriation5711313 Suspense 50288.00

5711315 Suspense 155038.0003.12.2009 M416979 3171160 Non Cust 50288.00

5711313 Suspense 50288.00 Reversal of entry dtd 11.09.2009

03.12.2009 M414886 3171160 Non Cust 40500.005711313 Suspense 40500.00 Reversal of entry

dtd. 26.08.2009

Rs. 50288.00 got reversed by inflated claim in the month of Aug 2009 for State Govt. Pension as detailed below A/c No Name Claim Made Actual

PaymentDifference

01-74119 Subha Lata Bora 5480 4495 985 01-69153 Ajit Gogoi 3867 3052 815 01-64510 Bhum Bahadur Chetri 4030 3205 825 01-69834 Domonic Barla 3609 2944 665 01-75048 Lazarus Lakhra 5701 4613 1088 01-20932 Sumi Prova Dewri 9193 7903 1290 01-75075 Martha Toppo 4747 4022 725 01-75066 Bhusdweswar Chetia 5276 4437 839 01-44400 Naramaya Sarma 3398 2777 621 01-74845 Rajweswari Tanti 4987 3052 1935

Total 50288.00 40500.00 9788.00

To adjust the Suspense entry of Rs.104750.00 a series of transactions were made on different dates covering various Suspense accounts & non Customer Accounts. (To quote some of them are M26886 dated 19.02.2010, M331947 dated 20.02.2010, M379774 dated 20.02.2010, M 534264 dated 22.02.2010.M695092 dated 26.02.2010. M545581 dated 29.03.2010,M577719 dated 29.03.2010,M 321685 dated 08.06.2010.) All these transactions appears to be of Suspicious nature with malafide intention.

Charge-II : During Incumbency of Shri Bhattacharjee, excess claim was made against Pension by submitting scroll for inflated amount. Such excess amount claimed was utilized for adjustment of excess debit made against pension earlier. To quote a few instances:

Charge-II :1

In the month of April 2010 total reimbursement of Central Civil Pension claimed & received was to the tune of Rs. 495697.00 against which actual disbursement made to the pensioners was to the tune of Rs. 447646.00 there by making an excess claim of Rs. 48051.00 the excess claim was made against 12 accounts. The amount being siphoned through a series of transactions in a very complicated manner. Total misappropriation Rs.48051.00 Shri Bhattacharjee was directly involved in either in verification or entering the transactions in the system.----- P

Charge-II :2


In the month of May 2010 Total reimbursement of CCP claimed & received was to the tune of Rs 4,56,815.00 against which disbursement made to the tune of Rs. 3,05,509.00 thereby making an excess claim of Rs. 1,51,306.00 . The excess claim was made against 12 accounts. Out of this excess reimbursement received, a sum of Rs.1,51,306.00 has been wrongly credited to Suspense A/c (5711308) being the amount of Pension disbursed for Feb 2010. Rest amount of Rs.15763.00 originally credited to Sundry General got reversed on 03.06.2010 vide M No 102482 and credited to the under noted Pension accounts.

A/c No Name Amount01-66794 Basanti Kheria 1822.0001-56742 RudraMaya chetri 1367.0001-72281 Bobby Das 1822.0001-76302 Naramaya Sonar 1822.0001-74182 V sema 1963.0001-74146 Sarada Rao 607.0001-75224 Ganga rani Rai 3180.0001-75215 RK Malakar 3180.00

15763.00

Following accounting entries were passed Date Tran No A/c No Name Dr. Cr

02.06.2010 M122522 5711308 Suspense 181623Actual Pension Paid

Sundry Party 181623

02.06.2010 M248161 5711308 Suspense 123886Sundry Party 108123 Actual Pension Paid

3171104 Sundries General 15763

09.06.2010 M313358 5711308 Suspense 456815

Suspense 151306Wrong Reversal entry dt.26.02.2010

Suspense 123886 Reversal of entry dated02.06.2010Suspense 181623

02.07.2010 M454621 3171160 Non Customer 952512 Reimbursement5711308 Suspense 495697 Reversal of April Pension5711308 Suspense 456815 Reversal of May Pension

952512 952512

03.06.2010 M102482 3171104 Sundry General 15763Sundry Pensioner 15763

Charge II:3

The branch received Re-imbursement of Defence Pension for Rs. 27241.00 on 26.08.2009 (Total four entries of Rs. 27241.00). Out of these four entries Shri Bhattacharjee fraudulently used one entry for adjustment of following unrelated Suspense outstanding entries vide M 461508 dated 11.09.2009. Balance amount of Rs. 4766.50 originally credited to Sundry General and subsequently transferred to Staff Canteen (01-42493) on 01.01.2010.

Sl No A/c No Amount Date of Nature of entries


Original Dr.1 5711315 0.50 11.09.20082 1155.00 11.09.20083 575.00 26.09.20084 850.00 21.10.20085 6041.00 28.01.20096 948.00 28.01.20097 781.00 29.12.20088 40.00 28.01.20099 400.00 02.04.2009 TA Bill Adv. To HSB. VC held10 430.00 28.04.2009 Adv. For Xeroxing CBS Manual . VC held11 9750.00 19.05.2009 Adv. For purchase of Computer peripheral VC not

held12 1504.00 29.06.2009 Additional intt Paid on FD No VC

Total 22,474.50 Out of the above 12 entries, Sri H S Bhattacharjee is the direct beneficiary of Sl. No 9 to 11.

Charge II:4.

While disbursing of Central Civil Pension in the month of Oct 2009, excess credit of Rs.30,000.00 each was made to account no. 04-79397 & 01-71787 of Shri B Gurung and Shri S K Sengupta respectively. The excess amount of Rs. 30000.00 each got reversed on the same day & credited to the A/c no 01-65333 of one Sri Dharam Nath Prasad. The amount totaling Rs.60000.00 was withdrawn in cash by Credit Cash Voucher purportedly signed by Sri Dharam Nath Prasad. During investigation Shri Prasad expressed his ignorance about the said transactions in his account and also denied having received any such payment. He however recollected that such vouchers ( Credit Cash voucher affixing Revenue Stamp) were signed by him a few years back at the time of taking a demand loan against Bank Deposit. It shows that signature on additional vouchers taken in one pretext or the other has subsequently been used for fraudulent activities. The entries were created and authorized by Shri Bhattacharjee. Following accounting entries were made:

M52608 Dated 03.11.2009A/c No Name Amount to be paid as

per PPOActual Payment Excess Payment

04-79397 B Gurung 431149.00 461149.00 30000.000171787 SK Sengupta 126180.00 156180.00 30000.00

M431802Dated 03.11.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount04-79397 B Gurung 30000.00 01-65333 Dharam Nath Prasad 60000.000171787 SK Sengupta 30000.00No VC

M438361 Dated 03.11.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-65333 Dharam Nath Prasad 60000.00 Cash Paid 60000.00


Charge-IIIShri H S Bhattacharjee unauthorisedly debited various customers’ accounts and withdrew/ misutilised the amount for personal gains. He also debited various Office Accounts and Expenditure Heads unauthorisedly beyond vested power without proper bill/ money receipt and misutilised the amounts. To quote a few:

Charge-III.1

Debited various customers (Pensioners’) accounts on different dates and credited the amounts to Sundries a/c 3171104. On 20.10.2009 total amount of Rs. 56275.00 was paid/withdrawn in cash but there is no cash payment voucher in the branch. All the transactions were created and verified by Shri H S Bhattacharjee Flow Chart of the transactions is given below:

M 45138 Dated 20.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-69506 Topa Das 20000.00 3171104 Sundry General 43350.0001-58801 MK Pandu 23350.00

M 12541 Dated 20.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-85862 F. Balmiki 5511.00 3171104 Sundry General 12925.0001-76560 Debika Baruah 6105.0001-76162 SC Roy 1309.00

M 97426 Dated 20.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 43350.00 Cash Paid 56275.003171104 Sundry General 12925.00

Charge-III.2

On 25.01.2010 & 27.01.2010 Sundries account was debited by Rs63487.00 and Rs46942.00 respectively and made cash payment. No voucher was available for any of the transactions. Total misappropriation Rs110429.00.Three sets of transactions were created and verified by Shri Bhattacharjee under his single user whereas in one transaction Shri HS Bhattacharjee is the maker and Shri P N Chintey is the checker. Flow Chart of the transactions is given below: M 345454 Dated 27.01.2010 Entered By HSBDB Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-70672 BB Pradhan 16292.00 3171104 Sundry General 45942.0001-68738 V Sema 29650.00

M 331465 Dated 25.01.2010 Entered By HSB Passed by PNCDr CrA/c No A/c Name Amount A/c No A/c Name Amount


01-66794 Basanti Kheria 23250.00 3171104 Sundry General 63487.0001-76278 Yamun Tamang 21612.0001-76204 Remita Rani 18625.00



Charge-III.3

On 18.03.2009 a/c no 01-74933 of Raju Singh and a/c no 01-94626 of S K Singh were unauthorisedly debited for Rs,3898.00 and Rs.4630.00 respectively and the total amount was credited to Sundries a/c no 3171104. The amount was fraudulently paid from Sundries account in cash on 18.03.2009 through a credit cash voucher . The transactions were created by P.N Chintey and authorized by Shri H S Bhattacharjee. Completed.Following is the flow chart:M 33201 Dated 18.03.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-74933 Raju Singh 3898.00 3171104 Sundries General 8528.0001-94626 SK Singh 4630.00

M 43896 Dated 18.03.2009 Entered By PNC Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 8528.00 Cash paid 8528.00

Charge-III.4On 17.06.2009 a/c no 21-923 of public Fund was unauthorisedly debited for Rs, 1800.00 and the amount was credited to Sundries a/c no 3171104. The amount was fraudulently paid from Sundries account in cash on 27.06.2009 through a credit cash voucher. The transactions were created by P.N Chintey and authorized by Shri H S Bhattacharjee.Following is the flow chart:M 190098 Dated 17.06.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount21-923 Public Fund 1800.00 3171104 Sundries General 1800.00Unauthorised Dr. of the a/cs for credit Sundry General. VC Passed by HSBM 15395 Dated 27.06.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 1800.00 Cash paid 1800.00


Charge-III.5On 09.07.2009 Shri H S Bhattacharjee debited a sum of Rs.1456.00 to Expenditure- Printing & Stationery and credited to Sundries account. Said amount was withdrawn in cash by Shri Bhattacharjee on 09.07.2009. Following is the flow chart of transactions:

M 71430 Dated 09.07.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount

Printing & Stationery 1456.00 3171104 Sundries General 1456.00

M 281303 Dated 09.07.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 1456.00 Cash paid 1456.00

Charge-III.6 A Fixed Deposit account no.PR 201 in the name of Suresh Kumar was closed on 09.07.2009. At the time of closing the account the proceed was first routed through Staff Canteen account but, while remitting the closure proceeds a sum of Rs.1390.00 was diverted to Sundry General(3171104) and the said amount was misappropriated by withdrawing in cash on 10.07.2009.Following is the flow chart of transactions:

Dr CrA/c No A/c Name Amount A/c No A/c Name Amount

09.07.2009PR 201 Suresh Kumar 50720.00 01-42493 Staff Canteen 50720.00

M62981 09.07.200901-42493 Staff Canteen 50720.00 3171104 Sundry General 50720.00

M403778 10.07.20093171104 Sundry General 50720.00 DD Issued 49000.00

Commission on DD 330.003171104 Sundry General 1390.00

M 405346 Dated 10.07.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 1390.00 Cash paid 1390.00

Charge-III.7On 25.08.2009 Shri H S Bhattacharjee debited a sum of Rs. 2385.00 to Expenditure- Printing & Stationery and credited to Sundries account. Said amount was withdrawn in cash by Shri Bhattacharjee on 25.08.2009. Following is the flow chart of transactions:

M 199532 Dated 25.08.2009 Entered By PNC Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount

Printing & Stationery 2385.00 3171104 Sundries General 2385.00


M 278353 Dated 25.08.2009 Entered By PNC Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 2385.00 Cash paid 2385.00

Charge-III.8

On 03.09.2009 a/c no 21-2215 & 01-1605 were unauthorisedly debited apparently for recovery of com on BC and Credited to Sundries from where the same was withdrawn in cash. Following accounting entries were made.

M 45632 Dated 03.09.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount21-2215 Dutta Enterprise 283.00 3171104 Sundries General 638.0001-1605 Milanjyoti SHG 355.00

M 82876 Dated 03.09.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 638.00 Cash paid 638.00

Charge-III.9On 07.09.2009 a/c no 01-69506 of Shri Tapa Das , a pensioner, was unauthorisedly debited for Rs,3500.00 and the amount was credited to Sundries a/c no 3171104. The amount was later on transferred from Sundries account to SF account no. 01-12890 of Shri P N Chintey. All the transactions were created and authorized by Shri H S Bhattacharjee.Following is the flow chart:

M 438349 Dated07.09.2009. Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-69506 Topa Das 3500.00 3171104 Sundries General 3500.00

M 443530 Dated 07.09.2009 Entered By HSB Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 3500.00 01-12890 PNC A/c 3500.00

Charge-III.10On 08.09.2009 Shri H S Bhattacharjee debited a sum of Rs.1280.00 to Expenditure- Repair to SFF and credited to Sundries account. Said amount transferred to the personal account of Shri P N Chintey on the same day. Following is the flow chart of transactions:

M 284486 Dated 08.09.2009 Entered by PNC Verified by HSBDr Cr


A/c No A/c Name Amount A/c No A/c Name AmountRepair to SFF 1280.00 3171104 Sundries General 1280.00

M 333864 Dated 08.09.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 1280.00 PNC A/c 1280.00

. Charge-III.11On 28.04.2009 vide M 161034 Rs. 2260.00 was credited to the a/c of Defence Imprest a/c (21-312) to the Dr. of BCTT. On 18.09.2009 Rs. 2175.00 was debited to Defence Imprest account and credited to Sundry General ( after adjusting Rs. 85.00 on 11.06.2009 on account cheque. Collection charges). The amount was withdrawn in cash on 24.09.2009.Following is the flow Chart of transactions:

M 64757 Dated 18.09.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount21-312 Imprest A/c 2175.00 3171104 Sundries General 2175.00


Charge-III.12On 07.09.2009 a/c no 01-22713 of School Managing Committee was unauthorisedly debited for Rs,120.00 and the amount was credited to Sundries a/c no 3171104. The amount was later on paid in cash from Sundries account. The first transaction was created by P N Chintey and authorized by Shri H S Bhattacharjee. The second transaction was created and authorized by Shri H S Bhattacharjee Following is the flow chart:M 210325 Dated 09.10.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-22713 School Managing Com 120.00 3171104 Sundries General 120.00

M 261927 Dated 09.10.2009 Entered By HSBDB Passed by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 120.00 Cash paid 120.00

Charge-III.13 On 19.10.2009 Shri H S Bhattacharjee debited 6 pensioners accounts as per table given below. Total amount so debited was Rs.18670.00. The amount was credited to Sundries account. The amount was withdrawn in cash on the same day by Shri Bhattacharjee. All the transactions were created and authorized by Shri Bhattacharjee.Following is the flow chart of transactions:


M 117506 Dated 19.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-76162 SC Roy 3104.00 3171104 Sundries General 18670.0001-75862 F Balmiki 2033.0001-75560 DK Baruah 1464.0001-75251 GC Bhuyan 1249.0001-24150 AS Sonar 6608.0001-0345 Bonti Moni Singh 4212.00

M 171301 Dated 19.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 18670.00 Cash paid 18670.00

Charge-III.14On 19.10.2009 Shri H S Bhattacharjee debited account no 01-75251 of Surti Devi, pensioners, by Rs.4780.00 and credited the amount to Sundries account. The amount was withdrawn in cash on the same day by Shri Bhattacharjee but no voucher is available in the branch. All the transactions were created and authorized by Shri Bhattacharjee.Following is the flow chart of transactions:

M 121792 Dated 19.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-75251 Surti Devi 4870.00 3171104 Sundries General 4870.00

M 171301 Dated 19.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 4870.00 Cash paid 4870.00.

Charge-III.14

On 22.10.2009 Shri H S Bhattacharjee debited account no 21-2215 of Dutta Enterprise, by Rs.192.00 and credited the amount to Sundries account. The amount was withdrawn in cash on 24.10.2009 by Shri Bhattacharjee but no voucher is available in the branch. All the transactions were created and authorized by Shri Bhattacharjee.Following is the flow chart of transactions:

M 278094 Dated 22.10.2009 Entered By HSB Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount21-2215 Dutta Enterprise 192.00 3171104 Sundries General 192.00

M 46615 Dated 24.10.2009 Entered by PNC Verified by HSB


Dr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 192.00 Cash paid 192.00

Charge-III.15 On 24.10.2009 Shri H S Bhattacharjee debited account no 01-76083 and account no. 01-71787of D S Sonar and SK Sengupta, by Rs. 5236.00 and Rs. 4796.00 credited the total amount of Rs.10032.00 to Sundries account. The amount was withdrawn in cash on 24.10.2009 by Shri Bhattacharjee but no voucher has been held. All the transactions were created and authorized by Shri Bhattacharjee.Following is the flow chart of transactions:

M 30046 Dated 24.10.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-76083 DS Sonar 5236.00 3171104 Sundries General 10032.0001-71787 SK Sengupta 4796.00

M 140252 Dated 24.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 10032.00 Cash paid 10032.00.

Charge-III.16On 28.10.2009 Shri H S Bhattacharjee unauthorisedly debited account no 01-75303 of Shanti Devi by Rs2500.00 and credited the amount to Sundries account. The amount was withdrawn in cash on 29.10.2009 by Shri Bhattacharjee but no voucher has been held. Following is the flow chart of transactions:

M 189875 Dated 28.10.2009 Dr CrA/c No A/c Name Amount A/c No A/c Name Amount01-75303 Shanti Devi 2500.00 3171104 Sundries General 2500.00

M 149749 Dated 29.10.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 2500.00 Cash paid 2500.00VC not held.

Charge-III.17

On 28.10.2009 Shri H S Bhattacharjee unauthorisedly debited account no 01-37640 of A C Paul, pensioner ,apparently excess credit made earlier, by Rs. 34500.00 and credited the amount to Sundries account. The amount was withdrawn in cash on 30.10.2009 by Shri Bhattacharjee but no voucher has been held. The first


transaction was created by P N Chintey and authorized by Shri H S Bhattacharjee. The second transaction was created and authorized by Shri H S Bhattacharjee Following is the flow chart of transactions:

M ,146414, Dated 28.10.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-37640 AC Paul 34500.00 3171104 Sundries General 34500.00

M 306901 Dated 30.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 34500.00 Cash paid 34500.00 Charge-III.18Sundry General (3171104) was credited in Cash for Rs. 1800.00 on 27.10.2009 and subsequently got reversed on 29.10.2009. Neither the Dr. Cash nor the Cr. Cash vouchers are held on record.

Charge-III.19On 21.11.2009 Shri H S Bhattacharjee debited a sum of Rs.1156.00 to Expenditure- Repair to SFF and credited to Sundries account. The said amount was withdrawn in cash on 22.11.2009 itself. All the transactions were created and authorized by Shri Bhattacharjee. No voucher is available in the branch. Apparently the transaction has been done with malafide intention.Following is the flow chart of transactions:

M 3473 Dated 21.11.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount

Repair to SFF 1156.00 3171104 Sundries General 1156.00

M 24948 Dated 21.11.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 1156.00 Cash Paid 1156.00

Charge-III.20 On 24.11.2009 a sum of Rs. 2970.00 being Comm. on collection of instruments of Old age Pensioners was diverted to Sundry General. Shri Bhattacharjee also recovered from different pensioners @ Rs. 45.00 each and credited the amount to Sundry General account .The total amount of Rs3060.00 was subsequently withdrawn in cash on 26.11.2009. Voucher for cash payment not held in the branch. All the transactions were created and authorized by Shri H S Bhattacharjee. Following is the flow chart of the transactions:

M 244058 Dated 24.11.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-31938 Tukamaya Chetri 45.00 3171104 Sundry General 2565.00


01-69782 Balavadra Sarma 45.00 3171104 Sundry General 495.00Sundry party 2970.00

M 246784 Dated 26.11.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 2565.00 Cash Paid 3060.003171104 Sundry General 495.00

Charge-III.21

On 26.11.2009 Shri H S Bhattacharjee unauthorisedly debited account no 01-36021 &of 01-76199 of Shri H C Saikia and Smti Parbati Devi, both pensioner , by Rs.40203.00 and Rs.21245.00 respectively and credited the amount to Sundries account. The debits have apparently been done against excess credit made earlier. The amount was withdrawn in cash on 04.12.2009. No voucher has been held for cash payment. All the transactions were created and authorized by Shri H S Bhattacharjee. Following is the flow chart of transactions:

M 262968 Dated 26.11.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-36021 HC Saikia 40203.00 3171104 Sundries General 32401.0001-76199 Parbati Devi 21245.00 3171104 Sundries General 29047.00Unauthorised Dr. of Pensioner A/c for apparent excess credit made. VC not passed

M 12287 Dated 04.12.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 32401.00 Cash paid 61448.003171104 Sundries General 29047.00

Charge-III.22On 26.11.2009 Shri H S Bhattacharjee unauthorisedly debited account no 01-36021 of Shri H C Saikia, pensioner , by Rs.46267.00 and credited Rs.40203.00 to the SF account of Shri H C Saikia and Rs.6064.00 to Sundries General account. The debit has apparently been done against excess credit made earlier. The amount was withdrawn in cash on 01.12.2009. No voucher has been held for cash payment. The transactions have been created by Shri P N Chintey and authorized by Shri H S Bhattacharjee. Following is the flow chart of transactions:

M 335327 Dated 01.12.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-36021 HC Saikia 46267.00 01-36021 HC Saikia 40203.00

3171104 Sundries General 6064.00

M 335327 Dated 01.12.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount


3171104 Sundries General 6064.00 Cash paid 6064.00

Charge-III.23

Comm. on collection Proceeds of Old age Pension for Rs.1310.00 diverted to Sundry General and subsequently withdrawn in Cash. No signature of recipient in Credit Cash Voucher. The transactions were created by Shri P N Chintey and authorized by Shri H S Bhattacharjee.

M 259522 Dated 11.12.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 1310.00 Cash paid 1310.00

Charge-III.24

On 25.09.2009 vide M 161034 Rs. 2916.00 was debited to a/c no 21-941 and credited to a/c no 3171104 Sundries General . On 31.12.2009 vide M no 12519 the amount was withdrawn in cash. In both the transactions Shri H S Bhattacharjee is involved either as maker or as checker. Following is the flow chart of transactions.

M 201132 Dated 25.09.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount21-941 Imprest A/c 2916.00 3171104 Sundries General 2916.00


Charge-III.25

Station Commander gave authority to Dr. their a/c for Rs. 709185.00 for payment Civilian Employee. Their instruction was executed on 21.10.2009 vide transaction ID no. M209080. As per their letter one employee Sri MK Sinha was supposed to receive Rs. 30018.00 by hand. However that amount was credited to Sundry General account and subsequently transferred to Staff Canteen a/c (01-81863) and misappropriated.

Charge-III.26

Difference of upload a/c originally credited to Sundry General on 12.10.2008 subsequently diverted to Staff Canteen a/c no 01-81863 on 01.01.2010. No voucher is available in the branch. Following are the transactions:

M 248303 Dated 01.01.2010 Entered by PNC Verified by HSBDr Cr


A/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 610.85 01-81863 Staff Canteen 610.85

Charge-III.27 On 22.10.2009 Customer a/c (no. 21-941)was credited to the Dr. of Income head ( Income Hundian) for an amount of Rs.2952 by Shri Bhattacharjee. Subsequently on the basis of letter from the customer a sum of Rs. 2795.00 ( balance outstanding after charging of interest for OD of Rs.157.00) recovered & credited to Sundry General and then to Staff Canteen. This is a clear case how bank’s Revenue Head is debited for siphoning of funds. Following accounting entries were made.


Income Hundian 2952.00 21-941 Imprest A/c 2952.00

M 205996 Dated 12.03.2010 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount21-941 Imprest A/c 2795.00 3171104 Sundry General 2795.00

M 279256 Dated 12.03.2010 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 2795.00 01-42493 Staff Canteen 2795.00

Charge-III.28Comm. on collection Proceeds of Old age Pension for Rs.2070.00 & Rs. 970.00 were diverted by Shri H S Bhattacharjee to Sundry General and subsequently transferred to Staff canteen account from where the money was withdrawn . No Voucher has been kept in the branch.

M 290001 Dated 28.04.2010 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 2070.00 01-42493 Staff Canteen 3040.003171104 Sundry General 970.00

Charge-III.29

Difference of upload a/c originally credited to Sundry General on 11.09.2008 & 16.09.2008 were subsequently diverted to Staff Canteen a/c no. 01-42493 on 24.12.2008 and 26.12.2008.

M 132318 Dated 24.12.2008 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 280.00 01-42493 Staff Canteen 630.003171104 Sundries General 150.003171104 Sundries General 200.00

M 399803 Dated 26.12.2008 Entered By HSB Passed by SRCDr Cr


A/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries General 280.00 01-42493 Staff Canteen 430.003171104 Sundries General 150.00

Charge-III.30 completed till 29 th charge.One SF A/C was opened in the name of G.Lakra on 23.03.09 and a sum of Rs. 52060/- was credited to the debit of A/C of B. Urang without his debit authority. On the same day Rs. 24143/- was debited vide M95789 for credit to ‘Sundries General. Following accounting entries have been passed.

M 51277 Dated 23.03.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-56584 B Urang 52060.00 01-81492 G Lakra 52060.00

M 95789 Dated 23.03.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-81492 G Lakra 24143.00 3171104 Sundries 24143.00

Another a/c 01-64972 of K.Konwar was unauthorisedly Debited on 24.03.2009 for Rs. 1185.00 and credited to Sundries a/c

M 62227 Dated 24.03.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-64972 K Konwar 1185.00 3171104 Sundries 1185.00

Both these amounts along with a sum of Rs. 14472.00 debited from PN Chintey’s C a/c initially for credit of Sundry General and finally to the a/c of Rakesh Kumar (01-354) for an amount of Rs. 39800.00. Following accounting entries were passed.

M 404487 Dated 24.03.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount93-1860 PN Chintey 4472.00 3171104 Sundries 4472.00

M 413335 Dated 24.03.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries 1,185.00 3171104 Sundries 29800.003171104 Sundries 24,143.003171104 Sundries 4,472.00. M 419304 Dated 24.03.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount


93-1860 PN Chintey 10000.00 3171104 Sundries 10000.00

M 218513 Dated 26.03.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries 29,800.00 3171104 Sundries 39800.003171104 Sundries 10,000.00

M 218513 Dated 26.03.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundries 39800.00 01-0354 Rakesh kumar 39800.00.

The remaining amount in G Lakra’s a/c was withdrawn by cash on the same day. The authenticity of the Signature of Shri G Lakra could not be verified as the AOF was not available in the branch. There is no other transaction in the a/c of G.Lakra. It appears that the account was a fictitious account opened for malafide intention to route unauthorized transactions for misappropriation of fund. Following is the flow chart of transactions:M 74423 Dated 23.032009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-81492 G Lakra 27917.00 Cash Paid 27917.00

In the process, the effected accounts are B. Gurung( 01-81492) for Rs. 52060.00 & K . Knowar (01-64972) for Rs. 1185.00= Total Rs. 53245.00

Charge-III.31

7 debit entries in Sundry provision & 7 entries in Sundry Proxy with total amount of Rs.1,33,524.00 dated 31.03.2010 vide M No 422313 were made and the amounts were credited to various account such as - Sundry General for Rs. 5449.00 , other Exp. for Rs 108025.00 & Stationery LP for Rs.10,000.00) . The Sundry general entry of Rs. 5449.00 got reversed on 10.04.2010 & Credited to the a/c of one Champakali Bhattacharjee (a/c was opened on that very date). AOF & other detail not available. The entire transactions have been done in a very complicated manner & deep rooted . All these unauthorized entries in fraudulent manner have been done by Shri Bhattacharjee.

Charge-III.32

The withdrawal of Rs.3039 made on 17.02.2009 in A/c no 01-68011 is apparently unauthorized and done fraudulently . No voucher is available in the branch.

M 119090 Dated 17.02.2009 Entered by PNC Verified by HSB Dr CrA/c No A/c Name Amount A/c No A/c Name Amount01-68011 Vidyalaya Nidhi 3039.00 Cash Paid 3039.00

Charge-III.33


There are two withdrawals of Rs.1400.00 each made on 27.04.2009 in A/c no 01-79859 of Tirap gate and only one withdrawal is available in the branch. The 2nd entry is unauthorized and done fraudulentlyM 76837 Dated 27.04.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount

01-79859 Tirap Gate 1400.00 Cash Paid

1400.00 voucher exists.

Charge-III.34

There are two withdrawals of Rs.2000.00 each made on 23.07.2009 in A/c no 01-71787 of S K Sengupta and only one withdrawal is available in the branch. The 2nd entry is unauthorized and done fraudulently

M 150781 Dated 23.07.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-71787 SK Sengupta 2000.00 Cash Paid 2000.00

Charge-III.35

There are two withdrawals of Rs.2000.00 each made on 23.07.2009 in A/c no 01-42396 of Rupa Singh and only one withdrawal is available in the branch. The 2nd entry is unauthorized and done fraudulently.


01-42396 Rupa Singh 2000.00 Cash Paid

2000.00 contra cr 1800

Charge-III.36

The withdrawal of Rs.1400.00 made on 24.09.2009 in A/c no 01-79859 is unauthorized and done fraudulently . No voucher is available in the branch.


01-79859 Tirap Gate 1400.00 Cash Paid1400.00 Leave

The withdrawal of Rs.7581.00 made on 04.11.2009 in A/c no 01-0345 of Bonti Moni Singh, a pensioner , is unauthorized and done fraudulently . No voucher is available in the branch.M 227936 Dated 04.11.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-0345 Bonti Moni Singh 7581.00 Cash Paid 7581.00


The withdrawal of Rs. 11250.00 made on 04.11.2009 in A/c no 01-72050 of RS Sonar, a pensioner , is unauthorized and done fraudulently . No voucher is available in the branch.

M 57357 Dated 27.11.2009 Entered by PNC Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-72050 RS Sonar 11250.00 Cash Paid 11250.00

Charge-III.37Shri Bhattacharjee unauthorisedly debited account no. 01-75172 of pensioner Shri S C Dhar on 29.12.2009 in two entries of Rs.16926.00 and Rs.1300.00 and the total amount of Rs.18226.00 was credited to Staff Canteen account on account of excess pension credited in November 2009. On 30.12.2009 Rs.18200.00 was withdrawn in cash from the Staff Canteen account. The transactions were entered by P N Chintey and verified by Shri H S Bhattacharjee. No vouchers are available in the branch. Following is the flow chart of transactions. .*******vr reqd

M 64646 Dated 29.12.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-75172 SC Dhar 16926.00 01-42493 Staff Canteen 18226.0001-75172 SC Dhar 1300.00

M 47692 Dated 30.12.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-42493 Staff Canteen 18200.00 Cash paid 18200.00

Charge-III.38

On 04.01.2010 a sum of Rs.3000.00 was fraudulently debited to SF account no. 01-69506 of Tapa Das and credited to SF account no. 01-42493-Staff canteen. Thereafter by another transaction on the same day, the amount was withdrawn from Staff Canteen account. The entries were entered in the CBS system by Shri P N Chintey and verified by Shri H S Bhattacharjee. No voucher is available in the branch.Following is the flow chart of the transactions.M 225979Dated 04.01.2010 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-69506 Topa Das 3000.00 01-42493 Staff Canteen 3000.00

M 255742 Dated 04.01.2010 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-42493 Staff Canteen 3000.00 Cash Paid 3000.00

Charge-III.39


The withdrawal of Rs.8000.00 made on 07.05.2009 in A/c no. 01-58801 of Shri M K Pandu, a pensioner , is unauthorized and done fraudulently . No voucher is available in the branch.

M56582 dated 07.05.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-58801 MK Pandu 8000.00 Cash Paid 8000.00

Charge-III.40

On 05.06.2009 Shri H S Bhattacharjee took an advance of Rs.5600.00 for purchase of computer peripheral. On 25.09.2009 Shri Bhattacharjee Debited SFF account and reversed the Suspense entry dated 05.06.2009. No voucher is available in the branch nor there is any bill for Rs.5600.00. It indicates that there is no purchase of any computer peripheral. The money has been misappropriated. Flow chart of the transactions is given blow. M 398170 Dated 05.06.2009 Entered By HSB Passed by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount5711315 Suspense 5600.00 Cash Paid 5600.00

M407031 Dated 25.09.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount

SFF 5600.00 Suspense5600.00 Laser printer

Charge-III.41

Unauthorized Cash Dr. of Suspense a/c (5711315) on 23.09.2009 vide M 383675 for Rs. 9000.00 details of which are not available. Entry got adjusted on 09.10.2009. Although there is no loss to the Bank yet remain out of fund for a fortnight. There are several similar instances of Dr. of suspense a/c unauthorisedly. Almost in every month Adv. Against salary was made which subsequently got reversed. Although there is no direct loss to the Bank yet Bank remains out of Fund for a period of time.

Charge-III.42

Cr. To Sundries a/c through Dr. of various office establishment accounts on 09.10.2009 vide M No 261927 for Rs. 4600.00 & subsequent Cash withdrawal details of which not available. Credit Cash VC not available. VC Passed by HSB

Charge-III.43

Cash Dr. of Suspense a/c 5711315on 11.11.2009 vide M No 116551 for Rs. 400.00 against which no physical VC. Entry got reversed on 27.11.2009 to the Dr. of Expenditure intt. Paid on FD.

Charge-III.44


Against a cheque of Rs.46000.00 tendered by the depositor on 17.03.2009, Shri Bhattacharjee unauthorisedly passed the same for Rs.60000.00 thus made excess debit of Rs.14000/-. The transaction was entered by Shri P N Chintey and verified by Shri Bhattacharjee.M200140 Dated 17.03.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-7515 Md. Shahid 60000.00 Cash paid 60000.00

There is no details how Rs. 14000/- has been appropriated.

Charge-III.45

A/c 01-73466 Nikunja Debnath- A/c holder Expired on 24.11.2008. Amount withdrawn putting unidentified thumb impression prior & after death of the a/c holder. Illiterate Widow of the a/c holder denied any such withdrawal while accepting withdrawal of Rs. 2500/ on 26.09.2008 putting her thumb impression for treatment of husband. Formal complaint also lodged by the widow of the deceased. Following accounting entries were made.

M105550 Dated 24.10.2008 Entered By HSB Passed by PNCDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-73466 Nikunja Debnath 4000.00 Cash paid 4000.00

M113663 Dated 10.12.2008 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-73466 Nikunja Debnath 4000.00 Cash paid 4000.00

Charge-III.46

Shri Bhattacharjee has used account no.21-880 in the name of Public fund for routing various malpractices and unauthorized transactions. In many occasions this account has been credited by creating fictitious debit entries on various office accounts, both income and expenditures heads like postage, collection charges, hundian etc. These credit entries were made either to subsequently withdraw the amount through Sundries general a/c or to make up the amount already withdrawn. Following are some of such transactions.

M139318 Dated 21.04.2009 Entered By HSB Passed by PNCDr CrA/c No A/c Name Amount A/c No A/c Name Amount21-880 Public Fund a/c 835.00 3171104 Sundry General 835.00

21-880 Public Fund a/c 345.00 3171104 Sundry General 524.0021-880 Public Fund a/c 179.00

M155267 Dated 06.05.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171104 Sundry General 835.00 Cash Paid 1359.003171104 Sundry General 524.00.


M196049 Dated 20.03.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount

Postage 60.00 21-880 Public Fund a/c 179.00Income Hundian 19.00 Collection charges 100.00

M174646 Dated 27.04.2009 Entered by HSBDB Verified by HSB Dr CrA/c No A/c Name Amount A/c No A/c Name Amount

Postage 673.00 21-880 Public Fund a/c 184.00Income Hundian 346.00 21-880 Public Fund a/c 835.00 Collection charges

Charge-III.47 Shri Bhattacharjee has unauthorisedly debited the following three SF accounts given in the table and taken cash payment totaling Rs.1000.00. The amounts have been withdrawn by Credit cash voucher. The entries have been created and verified by Shri Bhattacharjee.

M182570 Dated 27.10.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-75969 Shyam Kumar 500.00 Cash Paid 1000.0001-75783 Dipak Kumari 300.0001-74526 Raju Kundu 200.00.*******vr reqdCharge-III.48There are two withdrawals of Rs.3000.00 each debited on 23.07.2009 in A/c no 01-81562 of Pawan Kumar but only one withdrawal is available in the branch. The 2nd entry is unauthorized and done fraudulently.

M204392 Dated 18.12.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-81562 Pawan Kumar 3000.00 Cash Paid 3000.0001-81562 Pawan Kumar 3000.00 Cash Paid 3000.00

Charge-III.49

Cash Dr. of Income Com vide M No49524 dated 01.02.2010 for Rs. 100.00.

On 30.09.2009 vide M No 1052 against 17 Non Customer Debit entries totaling Rs. 29409.00 Sundry Provision was credited. On 29.01.2010 vide M No 448307 Sundry Provision entry got bifurcated to Rs.8464.00 & Rs. 20945.00 but without any voucher available in the branch. On 29.01.2010 vide M No 449046 sundry Provision entry of Rs.8464.00 has been debited and fraudulently paid in Cash. There is no signature of recipient on voucher. .*******vr reqd

Charge-III.50


On 09.03.2010 Rs. 18000.00 was credited by cash deposit to sundry General a/c reportedly for not mentioning a/c no. , Transaction no. has been made vide M No 244549. On 10.03.2010 vide M No 405208 Rs. 18000.00 has been transferred from Sundry General to sundry Provision A/c. No physical voucher is available. On 17.03.2010 vide M No 370718 sundry Provision entry of Rs.18000.00 was reversed & the amount paid in Cash. No Signature of recipient is available. The amount deposited by customer has apparently been withdrawn fraudulently.*******vr reqd

Charge-III.51

On 07.02.09 vide M197959 Rs.26376.00 was credited as arrear to Defence Pensioner Sh. R.D. Limbu, a/c no 01-71246. The amount was thereafter debited to his account and credited to the personal account 01-12890 of P.N.Chintey (Staff, since expired). Voucher purportedly signed by Sh. Limbu. However, Sh. Limbu has denied having instructed for such debit. On the contrary he informed that he requested P.N.Chintey to credit the amount to his loan account at B/o Ledo. Shri Bhattacharjee verified the transaction. Following accounting entries were made.

M197959 Dated 07.02.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount1-71246 RD Limbu 26376.00 01-12890 PNC 26376.00

Charge-III.52

On 15.07.2009 Rs. 19948/- was credited to ‘Sundry General’ as excess cash. On 27.07.09 the entry got reversed and credited to the a/c of Shyam Bahadur Chettry for Rs. 20000/-. Difference amount i.e Rs. 52/- was debited to Exp. Postage A/C vide M No 167738 dated 27.07.2009. Apparently there is misappropriation of fund from this a/c. .*******vr reqd Charge-III.53

In the account of Ram Prasad Roy (a/c No 01-76232) following fraudulent entries were made.A Fictitious bill purchase has been shown on 06.01.2010 and credited Rs. 40000.00 to the SF account of Shri Ram Prasad Roy. After credit of this Rs.40000.00, a debit has been made to the SF account of R P Roy for Rs.95000.00 and prepared two FDR , one for Rs.65000.00 and another for Rs30000.00. But there was no sufficient balance in the Savings Fund account at the time of debiting Rs.95000.00. Hence the account was overdrawn by Rs.23371.00.The ODD entry is also outstanding and the Savings fund account is also showing Debit balance. Shri Bhattacharjee was giving undue benefit to customers and running parallel banking. Following is the transaction flow chart: .*******vr reqd

M310371 Dated 06.01.2010 Entered By HSB Passed ByDr CrA/c No A/c Name Amount A/c No A/c Name AmountE 00001/10 Bill Purchased 40000.00 01-76232 RP Roy 40000.00

M475956 Dated 06.01.2010 Entered By HSB Passed By PNCDr CrA/c No A/c Name Amount A/c No A/c Name Amount01-76232 RP Roy 95000.00 PR487 RP Roy 65000.00

PR487 RP Roy 30000.00


Charge-III.54

A sum of Rs. 1260.00 was paid in cash on 04.02.2010 vide M No 83881 to the debit of Suspense a/c. The Suspense entry got reversed on 20.02.2010 to the Debit of Sundry Provision . Original Sundry Provision was credited/bifurcated in several stages . Sundry provision entry reversed in this particular case did not relate to the amount of Suspense entry. Thus the amount lying in sundries provision has been misutilized to reverse the suspense entry created for taking undue benefit.*******vr reqd

Charge –III.55.

During the Incumbency of Shri Bhattacharjee, various unauthorized expenditures were incurred and no proper bills/ vouchers are available in the branch. To quote a few:

Sl. No Date Tan No. Account No. Name Of Account Amount Remarks

1 17.03.09 M338673 242500111101 Exp. Postage 220.00 No Bill

2 13.03.09 M311817 2425001122001 Exp. Repairs SFF 1500.00 No Bill

3 12.03.09 M311817 2425001052001 Exp. Water Light 500.00 No Bill

4 12.03.09 M362539 2425001141401 Exp. Conveyance 500.00 No Bill

5 12.03.09 M311817 2425001122001 Exp. Repairs 3200.00 No Bill



8 03.03.09 M330602 2425001142201 Exp.Not Spc. Els 360.00 No Bill

9 03.03.09 M519413 2425001062001 Exp. Law Charges 500.00 No Bill


11 31.03.09 M111762 2425001142201 Exp. Not Spc. Els 300.00 No Bill







18 25.04.09 M257994 2425001061001 Exp. SLP 150.00 No Bill




21 18.04.09 M2432 2425001123001 Exp. Mnt. MCC 125.00 No Bill

22 18.04.09 M24332 2425001062001 Exp. SLP 225.00 No Bill










32 18.07.09 M105122 2425001062001 Exp. SLP 165.00 NO Bill



35 25.07.09 M26040 2425001113001 Exp. Telephone 642.00 NO Bill

36 25.07.09 M50876 2425001122001 Exp. Repairs 725.00 NO Bill












47 20.08.09 M184179 2425001062001 Exp. SLP 132.00 NO Bill


49 22.08.09 M101992 2425001062001 Exp. SLP 122.50 NO Bill




53 16.07.09 M321042 2425001122001 Exp. Repairs 500.00 NO Bill

54 11.07.09 M129169 2425001062001 Exp. SLP 200.00 NO Bill

55 06.07.09 M425150 2425001141201 Exp. Subs News P 310.00 NO Bill









64 23.09.09 M181212 2425001062001 Exp. SLP 500.00 No Bill


66 15.09.09 M293929 2425001062001 Exp. SLP 32.00 No Bill

67 14.09.09 M397737 2425001062001 Exp. SLP 450.00 No Bill








74 27.10.09 M269416 2425001062001 Exp. SLP 360.00 No Bill



77 04.11.09 M302062 2425001062001 Exp. SLP 48.00 No Bill




81 11.11.09 M148173 2425001061001 Exp. P & St Used 60.00 No Bill



84 20.11.09 M78240 2425001062001 Exp. SLP 742.00 No Bill











94 24.12.09 M321516 2425001141501 Remitting Charges 150.00 No Bill

95 24.12.09 M328938 2425001054001 Other Misc Taxes 150.00 No Bill

96 24.12.09 M331649 2425001115001 Exp- Networking 200.00 No Bill






















118 09.02.10 M287664 2425001062001 Exp.SLP 1300.00 No Bill





122 01.02.10 M343614 2425001141501 Remitting Chgs 1900.00 No Bill




126 20.01.10 M85043 2425001113001 Telephone 573.00 No Bill




130 12.01.10 M327083 2425001115001 Exp. Networking 2100.00 No Bill






136 09.01.10 M17119 2425001141301 Exp. Travelling 40.00 No Bill


138 08.01.10 M472658 2425001062001 Exp.SLP 1300.00 No Bill

139 01.01.10 M29656 2425001141201 Exp. Subs News 427.00 No Bill


Charge-IVShri Bhattacharjee, unauthorisedly and in contravention of the Bank’s guidelines, made partial debit to various Fixed Deposits and credited to different expenditure heads. Shri Bhattacharjee also reversed the


interest amounts on term deposits parked in sundries account by the system and credited to various Expenditure Heads to cover-up excess expenditure incurred. To quote a few:

Charge-IV.1

Shri Bhattacharjee unauthorisedly and against the guidelines of the Bank debited FD account no 51-2018 of Smti Purabi Bhattacharjee and A/c no 53-3011& 53-4010 of G C Bhuyan and credited to Expenditure Remitting Charges account. Total amount involved is 13569.00. Expenditure account was credited in order to maintain the Exp. Head under limit and to hide the excess amount debited to the head earlier. The transactions were created and authenticated by Shri H S Bhattacharjee.

M 528910 Dated 30.12.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount51-2018 Purabi Bhattacharjee 1045 Expd. Remitting Charges 13569.0053-3011 GC Bhuyan 97053-4010 GC Bhuyan 97051-2018 Purabi Bhattacharjee 570853-3011 GC Bhuyan 243853-4010 GC Bhuyan 2438

Charge-IV.2Shri Bhattacharjee unauthorisedly and against the guidelines of the Bank debited FD account no 51-2018 of Smti Purabi Bhattacharjee and A/c no 53-3011 & 53-4010 of G C Bhuyan and credited to Expenditure Remitting Charges Rs 12000.00 and Rs.9169.00 to Other expenditure account. Expenditure account was credited in order to maintain the Exp. Head under limit and hide the excess amount debited to these heads earlier. The transactions were created and authenticated by Shri H S Bhattacharjee.

M 544631 Dated 30.12.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amoun

tA/c No A/c Name Amount

51-2018 Purabi Bhattacharjee 5709 Expd. Remitting Charges 12000.0053-3011 GC Bhuyan 2438 Other Expd 9169.0053-4010 GC Bhuyan 243851-2018 Purabi Bhattacharjee 570853-3011 GC Bhuyan 243853-4010 GC Bhuyan 2438Unauthorised Dr. of Customer FD a/c for credit of Expenditure Head. VC Passed by HSB

Charge-IV.3Shri Bhattacharjee unauthorisedly and against the guidelines of the Bank debited FD account no 51-2018 of Smti Purabi Bhattacharjee and A/c no 53-3011 & 53-4010 of G C Bhuyan and credited to Other expenditure account. Expenditure account was credited in order to maintain the Exp. Head under limit and hide the excess amount debited to these heads earlier. The transactions were created and authenticated by Shri H S Bhattacharjee.



51-2018 Purabi Bhattacharjee 5709 Other Expd 10585.0053-3011 GC Bhuyan 243853-4010 GC Bhuyan 2438

In three FD accounts of Smt. Purabi Battacharjee ( a/c No 51-2018) & GC Bhuyan ( a/c No 53-3011 & 534010) Shri H S Bhattacharjee unauthorisedly debited the amount from the principal amount of the FD accounts for credit of various expenditure heads and consequently against Principal deposit of Rs. 500000.00 present O/s is of Rs. 454677.00 thus diversion of Rs. 45323.00 .On the other hand interest credited by the System (for credit of above three FDRs) in 3171106 manually Debited for credit of various expenditure heads.

Charge-IV.4

A Sum of Rs. 33852.00 was credited to a/c of GC Bhuyan to the Debit of Sundry General via Sundry Proxy as under :

M 176952 dated 28.03.2009 Entered by PNC Verified by HSBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171116 Sundry Proxy 16926.00 01-24150 GC Bhuyan 16926.00

Sundry Proxy 16926.00 16926.00

The original entry was created on 25.05.2010 to the Debit of other expenditure Head for credit of sundry General. Subsequently sundry General bifurcated in several stages and ultimately a/c of GC Bhuyan Credited . The apparent reason for credit of the a/c of GC Bhuyan is due to diversion of interest on FD as listed under Case No 58 to 60.

Charge-IV.5 Against the Guidelines of the Bank Shri Bhasttacharjee debited the FD interests credited by the system in Sundries account no 3171106 on 30.12.2009 and the total amount credited to various expenditure heads .All the entries were created and authenticated by Shri Bhattacharjee. The list of entries are given below in the table .

M 560955 Dated 30.12.2009 Entered by HSB Verified by HSBDBDr CrA/c No A/c Name Amount A/c No A/c Name Amount3171106 Sundry FD 45323.00 Expd. Networking 10000.00

Conveyance 4000.00TA Bill 12000.00Stationery LP 15000.00Repai to SFF 4323.00

Charge-IV.6Against the Guidelines of the Bank Shri Bhattacharjee debited the FD interests credited by the system in Sundries account no 3171106 on 30.12.2009 and the total amount credited to various expenditure heads .All the entries were created and authenticated by Shri Bhattacharjee. The list of entries are given below in the table .



3171106 Sundry FD 10603.00 Expd. Postage 2000.00Other Expd 4603.00Stationery LP 4000.00

Charge-VShri H S Bhattacharjee did not ensure tallying of balances of different heads as per periodicity prescribed by the Bank. ODD and other impersonal heads were not tallied /reconciled but the fact was not reported to the Authorities. In order to conceal the same Shri Bhattacharjee did not submit various crucial returns like MMC, QAC etc.

Charge-V.1

In order to adjust long outstanding ODD entries, fictitious suspense debit entry ( a/c 5711308) for Rs. 125740.00 was created on 30.06.2010. There is no reimbursement claim to adjust this suspense entry. Total Misappropriation Rs125740.00

Charge-V.2

Fraudulent Entries in Bill Purchase accounts. A Sum of Rs.179045.00 outstanding (total 8 entries) under this head against which there is no record .Amount transferred to NPA head on 02.07.2010.. Loss quantified Rs, 179045.00. Transactions have been made in a complicated and circular manner involving lots of accounts and all these have been done for misleading the authorities. Charge –V.3 : Shri Bhattacharjee did not submit MMC from February 2009 in spite of follow up from Circle Office. Thus he avoided reporting the factual position of Balancing of books and other periodic verification of security and documents etc.

Charge-VI.1

During the tenure of Shri Bhattacharjee as Incumbent of BO Lekhapani, there was complete breakdown of System and procedure of the Bank. Record keeping was at a mess. -Reports under Daily Monitoring System were neither generated nor checked.- Cash Book was neither generated on regular basis nor tallied with physical cash.- Vouchers were not stitched, sealed and signed by custodians.-Shri Bhattacharjee was not punctual in attending office. On several occasions he remained absent from office without proper sanctioned leave from the Competent Authority.

Charge Sheet-VI-2

During his tenure as Incumbent of BO Lekhapani, Shri Bhattacharjee adopted various irregular tactics with intention to conceal misdeeds.- As per HRMS system and as claimed by him in the reply to the remarks call, Shri Bhattacharjee was

on privilege leave from 22.09.2009 to 30.09.2009 but it has been found that Shri Bhattacharjee has checked and signed in the Daily Cash Balance Book of the branch on 22.09.2009, 25.09.2009, 26.09.2009 & 29.09.2009.


- On 25.04.2009, 26.06.2009, 27.06.2009, 29.06.2009, 30.06.2009, 13.08.2009, 17.08.2009 to 21.08.2009, 26.08.2009, 27.08.2009, 31.12.2009, 29.01.2010, 25.02.2010 to 26.02.2010 Shri Bhattacharjee has not signed Attendance Register but he has put his signature in Daily Cash Balance Book on those days.

- On several dates, Shri Bhattacharjee has neither signed nor marked anything in the attendance register.

From the above, it is evident that Shri Bhattacharjee was physically present in the branch but avoided signing in Attendance Register to project as if he was not present in the branch. It shows the malicious intention of Shri Bhattacharjee to divert the attention of the Authority and seal various misdeeds committed by him.

Charge-VII

During the Incumbency of H S Bhattacharjee at BO: Lekhapani he acted negligently in remitting customers’ fund. He remitted a superfluous and an exorbitantly higher amount than the amount actually deposited by the customer. Thus he put the Bank to risk of loss of huge amount.

Shri Krishna Prasad Sharma deposited Rs. 12000.00 on 03.05.2010 for remitting to Everest Bank Limited for credit of account no.02500501202640 of GUMA KHAREL. However at the time of remitting the amount the following irregularities/ lapses have been committed by Shri Bhattacharjee.

There is no cash receipt entry of Rs. 12000.00 (Rupees Twelve Thousand) in the Cash Book of 03/05/2010, which was reportedly deposited by Krishna Prasad Sharma for remitting to account no.02500501202640 of GUMA KHAREL maintained with Everest Bank Limited, Narayan Garh, Citban (Nepal).

But, there is a Cash Receipt entry of Rs.2,50,050,12,02,640.00 in the Cash Book against which no physical cash was received by the branch. Through this transaction, Rs.2,50,050,12,02,640.00 was credited to account no 2254002100011923 of Everest Bank Limited maintained with IBB Delhi for further remittance to a/c no.02500501202640 of GUMA KHAREL maintained with Everest Bank Limited, Narayan Garh, Citban ( Nepal).

Due to the above High Value Fictitious entry of Rs.2,50,050,12,02,640.00 and non recording of the actual receipt of Rs12000.00, the closing Cash Balance of the branch has differed and physical cash was lesser by Rs.2500501190640.00 . Daily Cash Balance Book on that particular date ie.03/05/2010 was not written and page no. 371 of the said book was found blank.

Moreover the following important Registers are also not maintained by the branch;

1. Cashier’s Long Book to record all Cash Receipts and Cash Payments.

2. Cash Reserve Register to maintain the movement of cash from and to the Vault.


Non-writing of the Cash Balance Book on 03/05/2010 indicates that Shri Bhattacharjee knew /detected the wrong entry on 03/05/2010 itself; but did not reverse the entry nor informed to the Authorities for reason best known to him.

On 04/05/2010 he reversed the wrong entry of Rs.2,50,050,12,02,640.00 through transaction ID no. M172196 showing it as cash payment. No voucher has been prepared nor any narration/ record kept with voucher.

Closing cash balance as per cash Book and Daily Cash Balance Book on 04/05/2010 was Rs.660056.43 but it appears that Physical Cash did not tally with the books because the amount of Rs.12000.00 deposited on 03/05/2010 for remittance to EBL was not entered in the Cash Book. The said entry of Rs. 12000.00 was accounted for on 05/05/2010 under Transaction ID no M24976.Entries were created/ authorized by Shri Chintey/ Bhattacharjee.The branch has been violating Banks guidelines and there is non-adherence to Systems and procedures of the Bank during the Incumbency of Shri Bhattacharjee. He was managing the affairs of the branch in most casual and negligent manner during the period of stay at the branch as Incumbent In-charge.

Circle Head (DGM)Disciplinary Authority


charges sheet served on himadri shekhar bhattacharjee

Documents

pnb officer

term deposits

hsbdb dr cr

water light

exorbitantly

guma kharel

charge sheet

everest bank