Charges Sheet Served On Himadri Shekhar Bhattacharjee

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PUNJAB NATIONAL BANK

DISCIPLINARY ACTION CELL CIRCLE OFFICE GUWAHATI ANNEXURE - 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He fraudulently debited the Suspense account against pension in excess of the actual pension amount and the amount were withdrawn through different Office Accounts like Sundries a/c, expenditure account etc.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 Banks 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) Page 1
Bhattacharjee himself remained absent from office sanctioned leave from the Competent Authority..
on several occasions unauthorisedly without
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
Charge Sheet served upon Shri Himadri Shekhar Bhattacharjee (P F No. 58927)
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PUNJAB NATIONAL BANK

DISCIPLINARY ACTION CELL CIRCLE OFFICE GUWAHATI 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 A/c No 5711308 Cr A/c No 01-75303 3171104
A/c Name Suspense
Amount Rs. 15560.00
A/c Name Shanti Devi Sundries
Amount 14560.00 1000.00
M162832 Dated 16.12.2008 Dr A/c No A/c Name 3171104 Sundry General
Amount 1000.00
Cr A/c No 01-42493
A/c Name Staff Canteen
Amount 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:
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Dr A/c No 5711308
A/c Name Suspense
Amount 679369.00
Cr A/c No 01-71839
A/c Name Sundry pensioner Dipak Baruah
Amount 656269.00 23100.00
M 8202 Dated 29.11.2008 Part transaction No VC Dr A/c No A/c Name 01-71839 Dipak Baruah M 130625 Dated 29.11.2008 Part transaction No VC Dr A/c No A/c Name 3171104 Sundry General
Entered by PNC Passed by HSBDB Cr A/c No 3171104
Amount 23100.00 Entered By HSB
A/c Name Sundry General Passed by PNC
Amount 23100.00
Amount 23100.00
Cr A/c No 01-42493
Amount 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 Dr A/c No A/c Name 5711308 Suspense
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 1284494.00 01-71839 Dipak Baruah 5711308 Suspense 5711308 Suspense Sundry Pensioner Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 82.000.00 Cash Paid
Amount 82.000.00 124985.00 92223.00 985276.00
M 81004 Dated 20.10.2009 Dr A/c No A/c Name 01-71839 Dipak Baruah
Amount 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:
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Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 1064661.00 5711308 Suspense 3171104 Sundry General Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 28750.00 Cash Paid
Amount 1035911.00 28750.00
M 2478 Dated 10.12.2009 Dr A/c No A/c Name 3171104 Sundry General
Amount 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: M 168939 Dated 11.02.2010 Dr A/c No A/c Name 5711308 Suspense Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 1028609.00 5711308 Suspense Sundry Pensioner 01-69506 Topa Das Passed by Cr A/c No A/c Name 5711308 Sundry Pensioner 3171104 Sundry General Entered by PNC Passed by HSBDB Cr Amount A/c No A/c Name 110399.00 5711308 Sundry Pensioner 3171104 Sundry General Entered ByHSDB Amount 17205.00 13010.00 Cr A/c No 01-42493 Passed by PNC A/c Name Staff Canteen Amount 30215.00
Amount 159597.00 771291.00 97721.00 W
M 207531 Dated 26.02.2010 Entered By Dr A/c No A/c Name Amount 5711308 Suspense 151306.00 M 159482 Dated 26.02.2010 Dr A/c No A/c Name 5711308 Suspense
Amount 138296.00 13010.00 P
Amount 93194.00 17205.00
M 436731 Dated 26.02.2010 Dr A/c No A/c Name 3171104 Sundry General 3171104 Sundry General M 4720 Dated 01.03.2010
Entered by HSB Verified by HSBDB
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Dr A/c No 01-42493
Amount 30215.00
Cr A/c No
A/c Name Cash Paid
Amount 30215.00
M 133211 Dated 13.02.2010 Dr A/c No A/c Name 01-69506 Topa Das
Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 97721.00 Cash Paid
Amount 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 Dr A/c No A/c Name 5711308 Suspense Entered By HSB Amount 178154.00 Cr A/c No 3171104 M 409675 Dated 05.04.2010 Dr A/c No A/c Name 5711308 Suspense Entered by PNC Amount 310182.00 Cr A/c No 3171104 3171104 M 66547 Dated 07.04.2010 Dr A/c No A/c Name 5711315 Suspense M 177482 Dated 08.04.2010 Dr A/c No A/c Name 5711315 Suspense 04-7884 AK Sonowal Passed by HSBDB A/c Name Sundry Pensioner Sundry General Passed by HSBDB A/c Name Sundry Pensioner Sundry General Sundry General Amount 272047.00 24795.00 13340.00 Amount 153129.00 25025.00
Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 42537.00 Cash Paid Entered by PNC Amount 437386.00 583603.00 Cr A/c No 5711315 5711308 5711308 Passed by HSBDB A/c Name Suspense Suspense Suspense
Amount 42537.00P
Amount 42537.00 668270.00 310182.00
M 25320 Dated 21.04.2010 Dr A/c No A/c Name 5711315 Suspense 04-7884
Entered by PNC Cr Amount A/c No 443841.00 5711315 3171104
Passed by HSBDB A/c Name Suspense Sundry general Amount 437386.00 6455.00P
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VC held. VC Passed by HSB M 455073 Dated 05.04.2010 Entered By HSBDB Dr Cr A/c No A/c Name Amount A/c No 3171104 Sundry general 13340.00 01-42493 No VC M 455073 Dated 05.04.2010 Entered By Passed by Dr Cr A/c No A/c Name Amount A/c No 3171104 Sundry general 25025.00 01-42493 No VC M 460428 Dated 05.04.2010 Dr A/c No A/c Name 3171104 Sundry general No VC Entered By HSBDB Cr Amount A/c No 24795.00 01-42493 Passed by HSB A/c Name Staff Canteen Amount 13340.00P
Amount 25.025.00P
Passed by HSB A/c Name Staff Canteen Amount 24795.00P
M 295775 Dated 05.04.2010 Entered by HSB Verified by HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 3171104 Sundry general 6455.00 01-42493 Staff Canteen 6455.00P No 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 Chinteys 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 Dr A/c No A/c Name 5711315 Suspense Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 29000.00 01-41290 Madan Ch. kalita
Amount 29.000.00 P
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 56241.00 5711310 Suspense
Amount 27241.00
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5711315 M 3042 Dated 08.12.2009 Dr A/c No A/c Name 3171160 Non customer Entered By HSB Amount 56241.00
Suspense
29.000.0
Passed by PNC Cr A/c No A/c Name 5711310 Suspense
Amount 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. 3396 8178 2890 3530 2742 6505 27241.00 Diff ere nce 3585 9728 2572 2515 2785 7815 29000.00
01-58607 01-71246 01-73280 01-69506 01-73660 01-65917
Narada Devi Sarma Ram Dhwaj Limboo MH Mazumdar Topa Das Dipak Kumar Rekha Rai Total
6981 17906 5462 6045 5527 14320 56241.00
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 Dr A/c No A/c Name 5711309 Suspense 5711310 Suspense
Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 20071.00 5711309 Suspense 43907.00 3171104 Sundries General 5711310 Suspense Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 20485.00 Cash Paid
Amount 10091.00 20485.00 33402.00
M 2478 Dated 10.12.2009 Dr A/c No A/c Name 3171104 Sundries General
Amount 20485.00
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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 Dr A/c No A/c Name 5711313 Suspense Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 20737.00 3171104 Sundry General Sundry Pensioner Entered By HSBDB Cr Amount A/c No 2300.00 01-42493 Passed by HSB A/c Name Staff Canteen Amount 2300.00
Amount 2300.00 18437.00
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 Dr A/c No A/c Name 5711310 Suspense No VC M 462622 Dated 05.04.2010 Dr A/c No A/c Name 3171104 Sundries General No VC M 313529 Dated 08.04.2010 Dr A/c No A/c Name 01-42493 Staff Canteen* 01-42493 Staff Canteen* 01-42493 Staff Canteen* 01-42493 Staff Canteen** Entered by PNC Amount 68313.00 Cr A/c No 3171104 Entered By HSBDB Cr Amount A/c No 10117.00 01-42493 Passed by HSBDB A/c Name Sundry Pensioner Sundry General Passed by HSB A/c Name Staff Canteen Amount 10117.00 P Amount 58196.00 10117.00
Amount 13340.00 25025.00 24795.00 10117.00
Cr A/c No 01-12890
A/c Name PNC
Amount 73277.00 P
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
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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 11.09.2009 M26389 M377372 5711313 5711308 5711313 5711315 3171160 5711313 3171160 5711313 Suspense Sundry Party Suspense Suspense Suspense Non Cust Suspense Non Cust Suspense 40500.00 40500.00 104750.00 50288.00 155038.00 50288.00 50288.00 40500.00 40500.00 Reversal of entry dtd. 26.08.2009 Reversal of entry dtd 11.09.2009 Suspected Misappropriation Actual Payment
03.12.2009
M416979
03.12.2009
M414886
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 Payment Difference 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 Charge Sheet served upon Shri Himadri Shekhar Bhattacharjee (P F No. 58927) Page 10
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 01-66794 01-56742 01-72281 01-76302 01-74182 01-74146 01-75224 01-75215 Name Basanti Kheria RudraMaya chetri Bobby Das Naramaya Sonar V sema Sarada Rao Ganga rani Rai RK Malakar Amount 1822.00 1367.00 1822.00 1822.00 1963.00 607.00 3180.00 3180.00 15763.00
Following accounting entries were passed Date Tran No A/c No 02.06.2010 M122522 5711308
Name Suspense Sundry Party Suspense Sundry Party Sundries General Suspense Suspense Suspense Suspense
Dr. 181623
Cr Actual Pension Paid 181623
02.06.2010
M248161
5711308 3171104
123886 108123 15763 456815 151306 123886 181623 952512 495697 456815 952512 Wrong Reversal entry dt.26.02.2010 Reversal of entry dated02.06.2010 Reimbursement Reversal of April Pension Reversal of May Pension Actual Pension Paid
09.06.2010
M313358
5711308
02.07.2010
M454621
3171160 5711308 5711308
Non Customer Suspense Suspense
952512 03.06.2010 M102482 3171104 Sundry General Sundry Pensioner 15763
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
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1 2 3 4 5 6 7 8 9 10 11 12
5711315
0.50 1155.00 575.00 850.00 6041.00 948.00 781.00 40.00 400.00 430.00 9750.00
Original Dr. 11.09.2008 11.09.2008 26.09.2008 21.10.2008 28.01.2009 28.01.2009 29.12.2008 28.01.2009 02.04.2009 28.04.2009 19.05.2009
1504.00 29.06.2009 Total 22,474.50 Out of the above 12 entries, Sri H S Bhattacharjee is the direct beneficiary of Sl. No 9 to 11.
TA Bill Adv. To HSB. VC held Adv. For Xeroxing CBS Manual . VC held Adv. For purchase of Computer peripheral VC not held Additional intt Paid on FD No VC
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 03.11.2009 A/c No Name 04-79397 0171787 B Gurung SK Sengupta
Amount to be paid as per PPO 431149.00 126180.00
Actual Payment 461149.00 156180.00
Excess Payment 30000.00 30000.00
M431802Dated 03.11.2009 Dr A/c No A/c Name 04-79397 B Gurung 0171787 SK Sengupta No VC
Amount 30000.00 30000.00
Entered by HSB Verified by HSBDB Cr A/c No A/c Name 01-65333 Dharam Nath Prasad
Amount 60000.00
M438361 Dated 03.11.2009 Dr A/c No A/c Name 01-65333 Dharam Nath Prasad
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 60000.00 Cash Paid
Amount 60000.00
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Charge-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. 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 Dr A/c No A/c Name 01-69506 Topa Das 01-58801 MK Pandu M 12541 Dated 20.10.2009 Dr A/c No A/c Name 01-85862 F. Balmiki 01-76560 Debika Baruah 01-76162 SC Roy M 97426 Dated 20.10.2009 Dr A/c No A/c Name 3171104 Sundry General 3171104 Sundry General Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 20000.00 3171104 Sundry General 23350.00 Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 5511.00 3171104 Sundry General 6105.00 1309.00 Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 43350.00 Cash Paid 12925.00
Amount 43350.00
Amount 12925.00
Amount 56275.00
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 HSB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 01-70672 BB Pradhan 16292.00 3171104 Sundry General 45942.00 01-68738 V Sema 29650.00
M 331465 Dated 25.01.2010 Dr A/c No A/c Name
Entered By HSB Amount
Passed by PNC Cr A/c No A/c Name
Amount
Page 13
01-66794 01-76278 01-76204
Basanti Kheria Yamun Tamang Remita Rani
23250.00 21612.00 18625.00
3171104
Sundry General
63487.00
Amount 45942.00
Amount 63487.00
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 HSB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 01-74933 Raju Singh 3898.00 3171104 Sundries General 8528.00 01-94626 SK Singh 4630.00
Entered By PNC Cr Amount A/c No 8528.00
Passed by HSB A/c Name Cash paid Amount 8528.00
Charge-III.4
On 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 HSB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 21-923 Public Fund 1800.00 3171104 Sundries General 1800.00 Unauthorised Dr. of the a/cs for credit Sundry General. VC Passed by HSB M 15395 Dated 27.06.2009 Entered by HSB Verified by HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 3171104 Sundries General 1800.00 Cash paid 1800.00
Page 14
Charge-III.5
On 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 Dr A/c No A/c Name Printing & Stationery Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 1456.00 3171104 Sundries General
Amount 1456.00
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 1456.00 Cash paid
Amount 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 A/c No PR 201 M62981 01-42493 M403778 3171104 Cr A/c No 01-42493
A/c Name 09.07.2009 Suresh Kumar 09.07.2009 Staff Canteen 10.07.2009 Sundry General
Amount 50720.00
Amount 50720.00
50720.00
3171104
Sundry General
50720.00
50720.00 3171104
DD Issued Commission on DD Sundry General Passed by HSBDB
49000.00 330.00 1390.00
Entered by PNC Amount 1390.00 Cr A/c No
A/c Name Cash paid
Amount 1390.00
Charge-III.7
On 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 Dr A/c No A/c Name Amount Printing & Stationery 2385.00 Passed by HSB Cr A/c No A/c Name 3171104 Sundries General
Amount 2385.00
Page 15
Entered By PNC Amount 2385.00 Cr A/c No
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 Dr A/c No A/c Name 21-2215 Dutta Enterprise 01-1605 Milanjyoti SHG Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 283.00 3171104 Sundries General 355.00
Amount 638.00
Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 638.00 Cash paid
Amount 638.00
Charge-III.9
On 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. Dr A/c No A/c Name 01-69506 Topa Das Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 3500.00 3171104 Sundries General
Amount 3500.00
Entered By HSB Amount 3500.00 Cr A/c No 01-12890
Passed by HSBDB A/c Name PNC A/c Amount 3500.00
Charge-III.10
On 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 Dr Entered by PNC Verified by HSB Cr
Page 16
A/c No
A/c Name Repair to SFF
Amount 1280.00
A/c No 3171104
A/c Name Sundries General
Amount 1280.00
M 333864 Dated 08.09.2009 Dr A/c No A/c Name 3171104 Sundries General .
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 1280.00 PNC A/c
Amount 1280.00
Charge-III.11
On 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 Dr A/c No A/c Name 21-312 Imprest A/c Entered by PNC Amount 2175.00 Passed by HSBDB Cr A/c No A/c Name 3171104 Sundries General
Amount 2175.00
Amount 2175.00
Charge-III.12
On 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 HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 01-22713 School Managing Com 120.00 3171104 Sundries General 120.00
Entered By HSBDB Cr Amount A/c No 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:
Page 17
M 117506 Dated 19.10.2009 Dr A/c No A/c Name 01-76162 SC Roy 01-75862 F Balmiki 01-75560 DK Baruah 01-75251 GC Bhuyan 01-24150 AS Sonar 01-0345 Bonti Moni Singh M 171301 Dated 19.10.2009 Dr A/c No A/c Name 3171104 Sundries General
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 3104.00 3171104 Sundries General 2033.00 1464.00 1249.00 6608.00 4212.00 Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 18670.00 Cash paid
Amount 18670.00
Amount 18670.00
Charge-III.14
On 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 Dr A/c No A/c Name 01-75251 Surti Devi M 171301 Dated 19.10.2009 Dr A/c No A/c Name 3171104 Sundries General . Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 4870.00 3171104 Sundries General Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 4870.00 Cash paid
Amount 4870.00
Amount 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 Dr A/c No A/c Name 21-2215 Dutta Enterprise
Entered By HSB Amount 192.00
Passed by HSBDB Cr A/c No 3171104 A/c Name Sundries General Amount 192.00
M 46615 Dated 24.10.2009
Entered by PNC Verified by HSB
Page 18
Dr A/c No 3171104
Amount 192.00
Cr A/c No
A/c Name Cash paid
Amount 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 Dr A/c No A/c Name 01-76083 DS Sonar 01-71787 SK Sengupta Entered by PNC Verified by HSB Cr Amount A/c No 5236.00 3171104 4796.00
Amount 10032.00
M 140252 Dated 24.10.2009 Dr A/c No A/c Name 3171104 Sundries General .
Amount 10032.00
Charge-III.16
On 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 A/c No A/c Name 01-75303 Shanti Devi
Amount 2500.00
Cr A/c No 3171104
Amount 2500.00
M 149749 Dated 29.10.2009 Dr A/c No A/c Name 3171104 Sundries General VC not held.
Entered by PNC Amount 2500.00 Cr A/c No
Passed by HSBDB A/c Name Cash paid Amount 2500.00
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
Page 19
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 Dr A/c No A/c Name 01-37640 AC Paul
Entered by PNC Amount 34500.00
Passed by HSBDB Cr A/c No A/c Name 3171104 Sundries General
Amount 34500.00
Amount 34500.00
Charge-III.18
Sundry 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.19
On 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 Dr A/c No A/c Name Repair to SFF Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 1156.00 3171104 Sundries General
Amount 1156.00
Amount 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 Dr A/c No A/c Name 01-31938 Tukamaya Chetri Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 45.00 3171104 Sundry General
Amount 2565.00
Page 20
01-69782
Balavadra Sarma Sundry party
45.00 2970.00
3171104
Sundry General
495.00
M 246784 Dated 26.11.2009 Dr A/c No A/c Name 3171104 Sundry General 3171104 Sundry General
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 2565.00 Cash Paid 495.00
Amount 3060.00
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 HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name 01-36021 HC Saikia 40203.00 3171104 Sundries General 01-76199 Parbati Devi 21245.00 3171104 Sundries General Unauthorised Dr. of Pensioner A/c for apparent excess credit made. VC not passed M 12287 Dated 04.12.2009 Dr A/c No A/c Name 3171104 Sundries General 3171104 Sundries General Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 32401.00 Cash paid 29047.00
Amount 32401.00 29047.00
Amount 61448.00
Charge-III.22
On 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 Dr A/c No A/c Name 01-36021 HC Saikia Entered by PNC Amount 46267.00 Passed by HSBDB Cr A/c No A/c Name 01-36021 HC Saikia 3171104 Sundries General Passed by HSBDB Cr A/c No A/c Name Amount
Amount 40203.00 6064.00
M 335327 Dated 01.12.2009 Dr A/c No A/c Name
Entered by PNC Amount
Page 21
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 Dr A/c No A/c Name 3171104 Sundry General Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 1310.00 Cash paid
Amount 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 Dr A/c No A/c Name 21-941 Imprest A/c Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 2916.00 3171104 Sundries General
Amount 2916.00
Amount 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 Dr Entered by PNC Verified by HSB Cr
Page 22
A/c No 3171104
Amount 610.85
A/c No 01-81863
Amount 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 banks Revenue Head is debited for siphoning of funds. Following accounting entries were made. M 31011 Dated 22.10.2009 Dr A/c No A/c Name Income Hundian M 205996 Dated 12.03.2010 Dr A/c No A/c Name 21-941 Imprest A/c M 279256 Dated 12.03.2010 Dr A/c No A/c Name 3171104 Sundry General Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 2952.00 21-941 Imprest A/c Entered by PNC Amount 2795.00 Passed by HSBDB Cr A/c No A/c Name 3171104 Sundry General
Amount 2952.00
Amount 2795.00
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 2795.00 01-42493 Staff Canteen
Amount 2795.00
Charge-III.28
Comm. 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 Dr A/c No A/c Name 3171104 Sundry General 3171104 Sundry General Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 2070.00 01-42493 Staff Canteen 970.00
Amount 3040.00
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 Dr A/c No A/c Name 3171104 Sundries General 3171104 Sundries General 3171104 Sundries General Entered by PNC Verified by HSB Cr Amount A/c No 280.00 01-42493 150.00 200.00
Amount 630.00
M 399803 Dated 26.12.2008 Dr
Entered By HSB Cr
Passed by SRC
Page 23
A/c No 3171104 3171104
A/c Name Sundries General Sundries General
Amount 280.00 150.00
A/c No 01-42493
Amount 430.00
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 Dr A/c No A/c Name 01-56584 B Urang Entered by PNC Verified by HSB Cr Amount A/c No 52060.00 01-81492
A/c Name G Lakra
Amount 52060.00
M 95789 Dated 23.03.2009 Dr A/c No A/c Name 01-81492 G Lakra
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 24143.00 3171104 Sundries
Amount 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 Dr A/c No A/c Name 01-64972 K Konwar Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 1185.00 3171104 Sundries
Amount 1185.00
Both these amounts along with a sum of Rs. 14472.00 debited from PN Chinteys 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 Dr A/c No A/c Name 93-1860 PN Chintey
Entered by PNC Amount 4472.00
Passed by HSBDB Cr A/c No A/c Name 3171104 Sundries
Amount 4472.00
M 413335 Dated 24.03.2009 Dr A/c No A/c Name 3171104 Sundries 3171104 Sundries 3171104 Sundries . M 419304 Dated 24.03.2009 Dr A/c No A/c Name
Entered by PNC Amount 1,185.00 24,143.00 4,472.00
Passed by HSBDB Cr A/c No A/c Name 3171104 Sundries
Amount 29800.00
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name
Amount
Page 24
93-1860
PN Chintey
10000.00
3171104
Sundries
10000.00
M 218513 Dated 26.03.2009 Dr A/c No A/c Name 3171104 Sundries 3171104 Sundries
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 29,800.00 3171104 Sundries 10,000.00
Amount 39800.00
M 218513 Dated 26.03.2009 Dr A/c No A/c Name 3171104 Sundries .
Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 39800.00 01-0354 Rakesh kumar
Amount 39800.00
The remaining amount in G Lakras 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 HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 01-81492 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 Dr A/c No A/c Name 01-68011 Vidyalaya Nidhi Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 3039.00 Cash Paid
Amount 3039.00
Charge-III.33
Page 25
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 nd one withdrawal is available in the branch. The 2 entry is unauthorized and done fraudulently M 76837 Dated 27.04.2009 Entered by PNC Passed by HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 1400.00 voucher 01-79859 Tirap Gate 1400.00 Cash Paid 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 nd one withdrawal is available in the branch. The 2 entry is unauthorized and done fraudulently M 150781 Dated 23.07.2009 Dr A/c No A/c Name 01-71787 SK Sengupta Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 2000.00 Cash Paid
Amount 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 nd one withdrawal is available in the branch. The 2 entry is unauthorized and done fraudulently. M 329735 Dated 27.08.2009 Dr A/c No A/c Name Entered by PNC Verified by HSB Cr Amount A/c No A/c Name
01-42396
Rupa Singh
2000.00
Cash Paid
Amount 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. M 178552 Dated 24.09.2009 Dr A/c No A/c Name 01-79859 Tirap Gate Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 1400.00 Cash Paid
Amount 1400.00 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 HSB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 01-0345 Bonti Moni Singh 7581.00 Cash Paid 7581.00
Page 26
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 Dr A/c No A/c Name 01-72050 RS Sonar
Entered by PNC Cr Amount A/c No 11250.00
Passed by HSBDB A/c Name Cash Paid Amount 11250.00
Charge-III.37
Shri 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 Dr A/c No A/c Name 01-75172 SC Dhar 01-75172 SC Dhar M 47692 Dated 30.12.2009 Dr A/c No A/c Name 01-42493 Staff Canteen Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 16926.00 01-42493 Staff Canteen 1300.00 Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 18200.00 Cash paid
Amount 18226.00
Amount 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 HSB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 01-69506 Topa Das 3000.00 01-42493 Staff Canteen 3000.00 M 255742 Dated 04.01.2010 Dr A/c No A/c Name 01-42493 Staff Canteen Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 3000.00 Cash Paid
Amount 3000.00
Charge-III.39
Page 27
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 Dr A/c No A/c Name 01-58801 MK Pandu Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 8000.00 Cash Paid
Amount 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 Dr A/c No A/c Name 5711315 Suspense M407031 Dated 25.09.2009 Dr A/c No A/c Name SFF Entered By HSB Amount 5600.00 Cr A/c No Passed by HSBDB A/c Name Cash Paid Amount 5600.00
Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 5600.00 Suspense
Amount 5600.00 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 Charge Sheet served upon Shri Himadri Shekhar Bhattacharjee (P F No. 58927) Page 28
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 HSB Dr Cr A/c No A/c Name Amount A/c No A/c Name Amount 01-7515 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 Dr A/c No A/c Name 01-73466 Nikunja Debnath M113663 Dated 10.12.2008 Dr A/c No A/c Name 01-73466 Nikunja Debnath Entered By HSB Amount 4000.00 Cr A/c No Passed by PNC A/c Name Cash paid Amount 4000.00
Amount 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 Dr A/c No A/c Name 21-880 Public Fund a/c 21-880 21-880 Public Fund a/c Public Fund a/c Entered By HSB Amount 835.00 345.00 179.00 Passed by PNC Cr A/c No A/c Name 3171104 Sundry General 3171104 Sundry General
Amount 835.00 524.00
M155267 Dated 06.05.2009 Dr A/c No A/c Name 3171104 Sundry General 3171104 Sundry General .
Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 835.00 Cash Paid 524.00
Amount 1359.00
Page 29
M196049 Dated 20.03.2009 Dr A/c No A/c Name Postage Income Hundian Collection charges
Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 60.00 21-880 Public Fund a/c 19.00 100.00
Amount 179.00
M174646 Dated 27.04.2009 Dr A/c No A/c Name Postage Income Hundian Collection charges
Entered by HSBDB Cr Amount A/c No 673.00 21-880 346.00 21-880
Verified by HSB A/c Name Public Fund a/c Public Fund a/c Amount 184.00 835.00
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 Dr A/c No A/c Name 01-75969 Shyam Kumar 01-75783 Dipak Kumari 01-74526 Raju Kundu .*******vr reqd Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 500.00 Cash Paid 300.00 200.00
Amount 1000.00
Charge-III.48
There are two withdrawals of Rs.3000.00 each debited on 23.07.2009 in A/c no 01-81562 of Pawan Kumar but nd only one withdrawal is available in the branch. The 2 entry is unauthorized and done fraudulently. M204392 Dated 18.12.2009 Dr A/c No A/c Name 01-81562 Pawan Kumar 01-81562 Pawan Kumar Entered by PNC Verified by HSB Cr Amount A/c No A/c Name 3000.00 Cash Paid 3000.00 Cash Paid
Amount 3000.00 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 Charge Sheet served upon Shri Himadri Shekhar Bhattacharjee (P F No. 58927) Page 30
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 0171246. 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 Dr A/c No A/c Name 1-71246 RD Limbu Entered by PNC Verified by HSB Cr A/c No A/c Name 01-12890 PNC
Amount 26376.00
Amount 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 Dr A/c No A/c Name E 00001/10 Bill Purchased M475956 Dated 06.01.2010 Dr A/c No A/c Name 01-76232 RP Roy Entered By HSB Cr Amount A/c No 40000.00 01-76232 Entered By HSB Cr Amount A/c No 95000.00 PR487 PR487 Passed By A/c Name RP Roy Passed By PNC A/c Name RP Roy RP Roy Amount 65000.00 30000.00 Amount 40000.00
Page 31
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 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Date 17.03.09 13.03.09 12.03.09 12.03.09 12.03.09 07.03.09 04.03.09 03.03.09 03.03.09 31.03.09 31.03.09 31.03.09 31.03.09 28.03.09 29.04.09 25.04.09 25.04.09
Tan No. M338673 M311817 M311817 M362539 M311817 M243705 M343765 M330602 M519413 M93991 M111762 M312253 M312253 M17134 M208306 M18090 M23092
Account No. 242500111101 2425001122001 2425001052001 2425001141401 2425001122001 2425001122001 2425001052001 2425001142201 2425001062001 2425001111001 2425001142201 2425001111001 2425001111001 2425001052001 242500111101 242500111101 2425001052001
Name Of Account Exp. Postage Exp. Repairs SFF Exp. Water Light Exp. Conveyance Exp. Repairs Exp. Repairs Exp. Water Light Exp.Not Spc. Els Exp. Law Charges Exp. Postage Exp. Not Spc. Els Exp. Not Spc. Els Exp. Not Spc. Els Exp. Water Light Exp. Postage Exp. Postage Exp. Water Light
Amount 220.00 1500.00 500.00 500.00 3200.00 1500.00 500.00 360.00 500.00 172.00 300.00 370.00 200.00 500.00 410.00 101.00 352.00
Remarks No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill
Page 32
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
25.04.09 20.04.09 18.04.09 18.04.09 18.04.09 09.04.09 09.04.09 08.04.09 26.05.09 29.05.09 29.05.09 11.06.09 27.06.09 18.07.09 18.07.09 22.07.09 24.07.09 25.07.09 25.07.09 25.07.09 29.07.09 31.07.09 03.08.09 04.08.09
M257994 M456383 M24332 M2432 M24332 M273050 M40069 M365300 M12867 M166951 M237883 M239075 M71021 M95066 M105122 M124032 M1410 M26040 M50876 M56354 M314844 M170371 M626276 M256305
2425001061001 2425001142201 2425001123001 2425001123001 2425001062001 2425001111001 2425001062001 2425001142201 2425001111001 2425001142201 2425001052001 2425001142201 2425001052001 2425001052001 2425001062001 2425001111001 2425001052001 2425001113001 2425001122001 2425001142201 2425001052001 2425001111001 2425001052001 2425001111001
Exp. SLP Exp. Not Spc. Els Exp. Postage Exp. Mnt. MCC Exp. SLP Exp. Postage Exp. Postage Exp. Not Spc. Els Exp. Postage Exp. Not Spc. Els Exp. Water Light Exp. Not Spc. Els Exp. Water Light Exp. Water Light Exp. SLP Exp. Postage Exp. Water Light Exp. Telephone Exp. Repairs Exp. Not Spc. Els Exp. Water Light Exp. Postage Exp. Water Light Exp. Postage
150.00 150.00 110.00 125.00 225.00 150.00 88.00 200.00 146.00 500.00 264.00 300.00 500.00 425.00 165.00 125.00 264.00 642.00 725.00 300.00 500.00 215.00 150.00 350.00
No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill NO Bill No Bill No Bill NO Bill NO Bill No Bill No Bill No Bill No Bill No Bill
Page 33
42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66
08.08.09 08.08.09 13.08.09 13.08.09 14.08.09 20.08.09 22.08.09 22.08.09 27.08.09 27.08.09 20.07.09 16.07.09 11.07.09 06.07.09 07.09.09 07.09.09 03.09.09 03.09.09 11.09.09 23.09.09 23.09.09 23.09.09 23.09.09 15.09.09 15.09.09
M63500 M156356 M142941 M317071 M46604 M184179 M101992 M101992 M329735 M340323 M207988 M321042 M129169 M425150 M320528 M320528 M82876 M271527 M353846 M181212 M181212 M181212 M181212 M51175 M293929
2425001142201 2425001111001 2425001111001 2425001141401 2425001142201 2425001062001 2425001111001 2425001062001 2425001142201 2425001142201 2425001111001 2425001122001 2425001062001 2425001141201 2425001111001 2425001142201 2425001141201 2425001142201 2425001142201 2425001142201 2425001111001 2425001142201 2425001062001 2425001111001 2425001062001
Exp. Not Spc. Els Exp. Postage Exp. Postage Exp. Conveyance Exp. Not Spc. Els Exp. SLP Exp. Postage Exp. SLP Exp. Not Spc. Els Exp. Not Spc. Els Exp. Postage Exp. Repairs Exp. SLP Exp. Subs News P Exp. Postage Exp. Not Spc. Els Exp. Subs News P Exp. Not Spc. Els Exp. Not Spc. Els Exp. Not Spc. Els Exp. Postage Exp. Not Spc. Els Exp. SLP Exp. Postage Exp. SLP
340.00 150.00 92.00 200.00 80.00 132.00 198.00 122.50 500.00 100.00 370.00 500.00 200.00 310.00 250.00 200.00 638.00 300.00 500.00 350.00 312.00 200.00 500.00 397.00 32.00
No Bill No Bill No Bill No Bill No Bill NO Bill No Bill NO Bill No Bill No Bill No Bill NO Bill NO Bill NO Bill No Bill No Bill NO Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill
Page 34
67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90
14.09.09 21.10.09 10.10.09 03.10.09 01.10.09 31.10.09 27.10.09 27.10.09 28.10.09 04.11.09 04.11.09 04.11.09 05.11.09 07.11.09 11.11.09 14.11.09 20.11.09 20.11.09 21.11.09 21.11.09 23.11.09 02.12.09 05.12.09 05.12.09
2425001062001 2425001111001 2425001142201 2425001141201 2425001142201 2425001142201 2425001111001 2425001062001 2425001052001 2425001142201 2425001062001 2425001142201 2425001052001 2425001052001 2425001061001 2425001142201 2425001111001 2425001062001 2425001052001 2425001122001 2425001141201 2425001142201 2425001142201 2425001142201
Exp. SLP Exp. Postage Exp. Not Spc. Els Exp. Subs News P Exp. Not Spc. Els Exp. Not Spc. Els Exp. Postage Exp. SLP Exp. Water Light Exp. Not Spc. Els Exp. SLP Exp. Not Spc. Els Exp. Water Light Exp. Water Light Exp. P & St Used Exp. Not Spc. Els Exp. Postage Exp. SLP Exp. Water Light Exp. Repairs Exp. Subs News P Exp. Not Spc. Els Exp. Not Spc. Els Exp. Not Spc. Els
450.00 45.00 600.00 315.00 315.00 500.00 225.00 360.00 1965.00 75.00 48.00 50.00 1500.00 264.00 60.00 100.00 225.00 742.00 1965.00 700.00 421.00 300.00 500.00 75.00
No Bill No Bill No Bill NO Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill NO Bill No Bill No Bill No Bill
Page 35
91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114
10.12.09 11.12.09 23.12.09 24.12.09 24.12.09 24.12.09 21.11.09 29.12.09 29.12.09 31.12.09 31.12.09 31.12.09 31.12.09 31.12.09 31.12.09 03.12.09 27.02.10 25.02.10 27.02.10 27.02.10 23.02.10 19.02.10 17.02.10 16.02.10
2425001142201 2425001061001 2425001061001 2425001141501 2425001054001 2425001115001 2425001052001 2425001142201 2425001111001 2425001142201 2425001142201 2425001142201 2425001142201 2425001142201 2425001123001 2425001111001 2425001142201 2425001052001 2425001142201 2425001142201 2425001111001 2425001142201 2425001142201 2425001052001
Exp. Not Spc. Els Exp. P & St Used Exp. P & St Used Remitting Charges Other Misc Taxes Exp- Networking Exp. Water Light Exp. Not Spc. Els Exp. Postage Exp. Not Spc. Els Exp. Not Spc. Els Exp. Not Spc. Els Exp. Not Spc. Els Exp. Not Spc. Els Exp. Repairs Exp. Postage Exp. Not Spc. Els Exp. Water Light Exp. Not Spc. Els Exp. Not Spc. Els Exp. Postage Exp. Not Spc. Els Exp. Not Spc. Els Exp. Water Light
500.00 35.00 165.00 150.00 150.00 200.00 500.00 116.00 45.00 210.00 500.00 1300.00 320.00 600.00 245.00 150.00 500.00 500.00 300.00 100.00 225.00 600.00 295.00 560.00
No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill
Page 36
115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138
16.02.10 10.02.10 10.02.10 09.02.10 08.02.10 02.02.10 02.02.10 01.02.10 30.01.10 30.01.10 25.01.10 20.01.10 20.01.10 20.01.10 20.01.10 12.01.10 12.01.10 11.01.10 11.01.10 09.01.10 09.01.10 09.01.10 08.01.10 08.01.10
2425001142201 2425001142201 2425001141401 2425001062001 2425001111001 2425001141401 2425001142201 2425001141501 2425001052001 2425001052001 2425001111001 2425001113001 2425001122001 2425001111001 2425001111001 2425001115001 2425001142201 2425001111001 2425001142201 2425001111001 2425001111001 2425001141301 2425001142201 2425001062001
Exp. Not Spc. Els Exp. Not Spc. Els Exp. Conveyance Exp.SLP Exp. Postage Exp. Conveyance Exp. Not Spc. Els Remitting Chgs Exp. Water Light Exp. Water Light Exp. Postage Telephone Exp. Repairs Exp. Postage Exp. Postage Exp. Networking Exp. Not Spc. Els Exp. Postage Exp. Not Spc. Els Exp. Postage Exp. Postage Exp. Travelling Exp. Not Spc. Els Exp.SLP
90.00 107.00 70.00 1300.00 225.00 100.00 500.00 1900.00 5000.00 1965.00 220.00 573.00 1300.00 125.00 44.00 2100.00 200.00 150.00 550.00 5.00 210.00 40.00 150.00 1300.00
No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill No Bill
Page 37
139 140
01.01.10 01.01.10
M29656 M29656
2425001141201 2425001111001
Exp. Subs News Exp. Postage
427.00 225.00
No Bill No Bill
Charge-IV
Shri Bhattacharjee, unauthorisedly and in contravention of the Banks 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 HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name 51-2018 Purabi Bhattacharjee 1045 Expd. Remitting Charges 53-3011 GC Bhuyan 970 53-4010 GC Bhuyan 970 51-2018 Purabi Bhattacharjee 5708 53-3011 GC Bhuyan 2438 53-4010 GC Bhuyan 2438
Amount 13569.00
Charge-IV.2 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 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 Dr A/c No A/c Name Entered by HSB Verified by HSBDB Cr Amoun A/c No A/c Name t 51-2018 Purabi Bhattacharjee 5709 Expd. Remitting Charges 53-3011 GC Bhuyan 2438 Other Expd 53-4010 GC Bhuyan 2438 51-2018 Purabi Bhattacharjee 5708 53-3011 GC Bhuyan 2438 53-4010 GC Bhuyan 2438 Unauthorised Dr. of Customer FD a/c for credit of Expenditure Head. VC Passed by HSB
Amount 12000.00 9169.00
Page 38
Charge-IV.3 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 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 552232 Dated 30.12.2009 Entered by HSB Verified by HSBDB Dr Cr A/c No A/c Name Amount A/c No A/c Name 51-2018 Purabi Bhattacharjee 5709 Other Expd 53-3011 GC Bhuyan 2438 53-4010 GC Bhuyan 2438
Amount 10585.00
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 Dr A/c No A/c Name 3171116 Sundry Proxy Sundry Proxy Entered by PNC Verified by HSB Cr A/c No A/c Name 01-24150 GC Bhuyan
Amount 16926.00 16926.00
Amount 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 Dr A/c No A/c Name 3171106 Sundry FD Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 45323.00 Expd. Networking Conveyance TA Bill Stationery LP Repai to SFF
Amount 10000.00 4000.00 12000.00 15000.00 4323.00
Page 39
Charge-IV.6 Against 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 . M 561857 Dated 30.12.2009 Dr A/c No A/c Name 3171106 Sundry FD Entered by HSB Verified by HSBDB Cr Amount A/c No A/c Name 10603.00 Expd. Postage Other Expd Stationery LP
Amount 2000.00 4603.00 4000.00
Charge-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. 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.
Page 40
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.
Charge Sheet served upon Shri Himadri Shekhar Bhattacharjee (P F No. 58927) Page 41
Moreover the following important Registers are also not maintained by the branch; 1. Cashiers 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
Page 42

Charges Sheet Served On Himadri Shekhar Bhattacharjee

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PUNJAB NATIONAL BANK

on several occasions unauthorisedly without

Circle Head (DGM) Disciplinary Authority

PUNJAB NATIONAL BANK

A/c Name Suspense

Amount Rs. 15560.00

A/c Name Shanti Devi Sundries

Amount 14560.00 1000.00

M162832 Dated 16.12.2008 Dr A/c No A/c Name 3171104 Sundry General

A/c Name Staff Canteen

A/c Name Suspense

A/c Name Sundry pensioner Dipak Baruah

Amount 656269.00 23100.00

Entered by PNC Passed by HSBDB Cr A/c No 3171104

Amount 23100.00 Entered By HSB

A/c Name Sundry General Passed by PNC

A/c Name Staff Canteen

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

M 67283 Dated 19.10.2009 Dr A/c No A/c Name 5711308 Suspense

Amount 82.000.00 124985.00 92223.00 985276.00

M 81004 Dated 20.10.2009 Dr A/c No A/c Name 01-71839 Dipak Baruah

M 1350 Dated 10.12.2009 Dr A/c No A/c Name 5711308 Suspense

Amount 1035911.00 28750.00

M 2478 Dated 10.12.2009 Dr A/c No A/c Name 3171104 Sundry General

Amount 159597.00 771291.00 97721.00 W

Amount 138296.00 13010.00 P

Amount 93194.00 17205.00

Entered by HSB Verified by HSBDB

A/c Name Staff Canteen

A/c Name Cash Paid

M 133211 Dated 13.02.2010 Dr A/c No A/c Name 01-69506 Topa Das

Amount 42537.00 668270.00 310182.00

M 25320 Dated 21.04.2010 Dr A/c No A/c Name 5711315 Suspense 04-7884

Entered by PNC Cr Amount A/c No 443841.00 5711315 3171104

A/c Name Staff Canteen

Passed by HSB A/c Name Staff Canteen Amount 24795.00P

M 160673 Dated 05.08.2009 Dr A/c No A/c Name 5711310 Suspense

Passed by PNC Cr A/c No A/c Name 5711310 Suspense

01-58607 01-71246 01-73280 01-69506 01-73660 01-65917

6981 17906 5462 6045 5527 14320 56241.00

Amount 10091.00 20485.00 33402.00

M 2478 Dated 10.12.2009 Dr A/c No A/c Name 3171104 Sundries General

Amount 2300.00 18437.00

M 525074 Dated 06.04.2010 Dr A/c No A/c Name 3171104 Sundries General

Amount 13340.00 25025.00 24795.00 10117.00

A/c Name PNC

Cr Actual Pension Paid 181623

3171160 5711308 5711308

Non Customer Suspense Suspense

952512 03.06.2010 M102482 3171104 Sundry General Sundry Pensioner 15763

Amount to be paid as per PPO 431149.00 126180.00

Actual Payment 461149.00 156180.00

Excess Payment 30000.00 30000.00

M431802Dated 03.11.2009 Dr A/c No A/c Name 04-79397 B Gurung 0171787 SK Sengupta No VC

Amount 30000.00 30000.00

M 331465 Dated 25.01.2010 Dr A/c No A/c Name

Entered By HSB Amount

Passed by PNC Cr A/c No A/c Name

01-66794 01-76278 01-76204

Basanti Kheria Yamun Tamang Remita Rani

23250.00 21612.00 18625.00

M 350131 Dated 27.01.2010 Dr A/c No A/c Name 3171104 Sundry General