1

From, S.K. Srivastava, IRS, Commissioner of Income Tax, CRD II/9, Pandara Park, New Delhi-110003. 011-23075588, 23075599, 9868203794, 9013852825, To, Shri Bijoy K Mallick, Deputy Director, Directorate of Enforcement, Kolkata Zonal Office, CGO Complex, DF Block, 3rd MSO Building, 6th Floor, Salt Lake City, Kolkata-700064, Sir, SUB : Complaint about money-laundering being proceeds of crime under Prevention of Corruption Act, 1988 & Immoral Traffic (Prevention) Act, 1956 through investment in immovable propertiesrequest for registration of case and necessary action-reg. Ref : Reopening of assessments by I.T. Deptt. for A.Ys 2004-05 & 2005-06 over Rs. 30,00,00,000/invested by Sri P.K. Mishra in immovable property. I am to draw your kind attention to reopening of assessments of Sri P.K. Mishra, (PAN ADGPM 0935K) (IRS 70017, since retired), former DGIT (Vig) & CVO, CBDT A.Ys. 2004-05 and 2005-06 for concealment of Rs. 20,00,00,000/- and Rs. 10,00,00,000/- respectively by I.T. deptt. for being illegal income and undisclosed investments, which is case of money laundering by Sri P.K. Mishra through investments in immovable properties wherein I am the complainant and the witness of the revenue. 2. The money invested by Sri P.K. Mishra in immovable properties held to be unaccounted investments from concealed income of Sri P.K. Mishra by I.T. authorities, is proceeds of crime as per Section 2 (u) of The Prevention of Money Laundering Act, 2002 earned from scheduled offences in terms of Section 2 (y) being offences under Paragraph 4 & 5 of Part B of Schedule of the PML Act, 2002 being crime U/s 5 & 8 of the Immoral Traffic (Prevention) Act, 1956 and U/s 7, 8, 9 & 10 of Prevention of Corruption Act, 1988 and immovable properties of Sri P.K. Mishra, held benami in the name of close relatives, being housewives not having any source of income and capacity to own/purchase those properties, as his wife being Govt. employee could not have lent her name, enclosed as ANNEXURE S-1 is property U/s 2 (v) and liable to be confiscated U/s 3, 4 & 5 of the PML Act, 2002 and Sri P.K. Mishra and his accomplices are required to be prosecuted for money-laundering, etc. 3. Reopening of assessments of Sri P.K. Mishra for A.Y. 2004-05 & 200506 U/s 147 & 148 of I.T. Act, 1961 is statutory proceeding initiated in quasijudicial manner as per procedure and with sanction of Competent Authority and as Sri P.K. Mishra neither had nor was permitted to have any other source of income but Govt. salary while being Public servant, ex-facie, there is material to hold that he had income/money being proceeds of criminal activities which he laundered through investment in immovable properties. Official records of Assessing Officer (AO) evidencing reopening of assessments dt. 30.4.2012

2
for A.Ys. 2004-05 and 2005-06 of Sri P.K. Mishra by I.T. authorities over concealment of income of Rs. 30,00,00,000/- being proceeds of crime laundered by Sri P.K. Mishra through investments in immovable properties, being offences under the PML Act, 2002, is enclosed as ANNEXURE S-2. 4. As Public servant, Sri P.K. Mishra, during 2000-2007 alone, earned about Rs. 100,00,00,000/- from bribe and illegal gratification and prostitution business in I.T. Deptt. involving Ms. R. Bhama @ Smt. R. Bhama (IRS 86018), Ms. Sumana Sen @ Smt. Shumana Sen (IRS 99005), Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb (IRS 99010), etc., supplying those IRS officers to clients and customers, both in India and abroad for illicit extra-marital sex and sexual gratification and laundered that money through investments in immovable properties which is under inquiry by I.T. Deptt. 5. A short Note on bribe and illegal gratification received by Sri P.K. Mishra as Public servant and details and instances of prostitution business of Sri P.K. Mishra involving Ms. R. Bhama @ Smt. R. Bhama (IRS 86018), Ms. Sumana Sen @ Smt. Shumana Sen (IRS 99005), Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb (IRS 99010), etc. and supplying those IRS officers for illicit extra-marital sex and sexual gratification to clients and customers, both in India and abroad, is enclosed as ANNEXURE S-3. 6. Sri P.K. Mishra is presently laundering about Rs. 50,00,00,000/- being proceeds of crime of scheduled offences through construction of P.K. Mishra City Centre in Bhuvaneshwar on a plot owned by him in the name of his mother Ms. Basanti Mishra, W/o Sri D.C. Mishra, a housewife having no income of her own. One set of photograph of undergoing construction of P.K. Mishra City Centre taken on 9.3.2012 is enclosed as ANNEXURE S-4. 7. P.K. Mishra City Centre was earlier constructed by M/s Jain Builders (Pvt.) Ltd., Paras Plaza, Tinkonia Bagicha, Cuttuck, Orissa, 0671-2614013, 2610883, 9437020883, owned by Sri Sushil Kumar Sethia, his mother Smt. Lakshmi Devi Sethia, wife Smt. Aasha Devi Sethia and son Sri Vineet Sethia with whom illegal black money of Sri P.K. Mishra from bribe and illegal gratification and prostitution business was invested/parked since about 1990, when Sri P.K. Mishra was posted as Addl. DIT (Inv.) in Orissa. Investment in immovable properties by Sri P.K. Mishra through M/s Jain Builders (Pvt.) Ltd. for laundering of proceeds of crime is evidenced by books of accounts of M/s Jain Builders (Pvt.) Ltd. and its owners where there is no entry worth even single paisa about investment in P.K. Mishra City Centre, though M/s Jain Builders (Pvt.) Ltd. ran the project for about 3 years and invested about Rs. 3,00,00,000/- during that period in the project. 8. Further, the benami investments of Sri P.K. Mishra in P.K. Mishra City Centre is also evidenced from the manner of exit of M/s Jain Builders (Pvt.) Ltd. from the project without taking any single paisa, though it ran the project for about 3 years during which about Rs. 3,00,00,000/- was spent on the project. As nothing was spent by M/s Jain Builders (Pvt.) Ltd. and its owners from their own pocket and entire expenditure on the project was made by Sri P.K. Mishra from his illegal income, nothing was paid by Sri P.K. Mishra while removing M/s Jain Builders (Pvt.) Ltd. and its owners from the project in lieu of money spent, interest, lost business and goodwill, etc. 9. As I managed to detect laundering of illegal black money by Sri P.K. Mishra through M/s Jain Builders (Pvt.) Ltd. and its owners and reported that to concerned authorities, Sri P.K. Mishra in order to cover up bribe and illegal gratification received by him as Public servant and income from prostitution involving Ms. R. Bhama @ Smt. R. Bhama, Ms. Sumana Sen @ Smt. Shumana Sen, Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb, etc., supplying them for illicit extra-marital sex and sexual gratification to clients and customers both in India and abroad, removed M/s Jain Builders (Pvt.) Ltd. and its owners from P.K. Mishra City Centre and brought in Sri

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J.P. Didwania, Prop. M/s Bharat Motors, Opp.-Himalaya Opticals, Lakshmi Sagar Chowk and Bharat Motors, NH-5, near Pahala, Bhuvaneshwar and M/s Orissa Homes (Pvt.) Ltd., N-3, IRS Village, near Sai Temple, Bhuvaneshwar and at N-3, 430, IRS Village, Bhuvaneshwar, 0671-2551757, 2551758, a non-descript small time company promoted by Sri Manoj Kumar Panda, whose father on retiring from Orissa Police as Inspector, had barely enough savings to manage his social obligations, to launder money, being proceeds of crime from scheduled offences under the PML Act, 2002. 10. After removing name-lender M/s Jain Builders Pvt. Ltd., Sri P.K. Mishra has laundered proceeds of crime from scheduled offences mentioned in Paragraph 4 & 5 of Part B of Schedule of the PML Act, 2002 being crime U/s 5 & 8 of the Immoral Traffic (Prevention) act, 1956 and U/s 7, 8, 9 & 10 of the Prevention of Corruption Act, 1988 through M/s Orissa Homes (Pvt.) Ltd. wherein money has been introduced through conduit of Sri J.P. Didwania and Ms. Pinky Hans, owner of Tanishk Jewellary Shop, Motor Canteen, near Railway Station, Bhuvaneshwar and distributor of Nokia phones and fictitious jamakharch entries from Delhi, being illegal black money of Sri P.K. Mishra. 11. The money trail of investments made by M/s Orissa Homes (Pvt.) Ltd. in P.K. Mishra City Centre and money brought in its accounts will prove money laundering by Sri P.K. Mishra as neither there is adequate capital base of M/s Orissa Homes (Pvt.) Ltd. to invest about Rs. 20,00,00,000/- so far in P.K. Mishra City Centre nor any Bank or secured loan or advances from prospective buyers, etc. and money invested is raised through fictitious jamakharch entries, thereby, laundering the illegal black money of Sri Mishra. 12. Regarding prostitution business of Sri P.K. Mishra, Ms. Sumana Sen (IRS 99005) has admitted and declared in official records (her T.A. Bills filed in December, 2005) that she had routine sex, oral sex and unnatural sex with clients and customers of Sri P.K. Mishra for money in Suite No.-10, I.T. Guest House, Infantry Road, Bangalore during 16th to 19th November, 2005 while Ms. Ashima Neb has admitted before Honble Delhi High Court that she escorted Sri P.K. Mishra to Bangalore for prostitution and provided sexual gratification to clients and customers of Sri P.K. Mishra under incorrect and false names and fictitious marital status (Ms. Ashimina Nele, Smt. Ashima Neb, etc.) and was taken to Mauritius in September-October, 2009 by Sri Timmy Khanna and Sri P.K. Mishra, her pimps who also double up as her husbands, for prostitution and was kept at Anahita, the Resort, Deep River, Beau Champ, GKSE, Mauritius. Ms. R. Bhama @ Smt. R. Bhama on the other hand was caught on 21st November, 2005 providing oral sex to a customer sent by Sri P.K. Mishra and was thrown out of at I.T. Guest House, Infantry Road, Bangalore for that by caretaker and other class VI employees. 13. Ld. CJM, G.B. Nagar, NOIDA, U.P. has directed the SO of concerned Police Station (P.S. Kotwali, Sector 49, NOIDA) to lodge case, inter-alia, over prostitution, etc. by Sri P.K. Mishra, Ms. R. Bhama, Ms. Sumana Sen, Ms. Ashima Neb, etc., which has been confirmed by Ld. District and Sessions Judge, G.B. Nagar, NOIDA, in criminal revision moved by Ms. Ashima Neb on behalf of accused persons and is under adjudication before Honble Allahabad High Court in another criminal revision by accused persons against that order. 14. Sri P.K. Mishra, challenged the reopening of his assessment for A.Y. 2004-05 before Honble Delhi High Court in CWP No.-6011 of 2011 seeking quashing of proceedings U/s 147 & 148 of I.T. Act, 1961 which was not granted and Writ was disposed off with certain directions which were complied with and I was asked by AO to lead evidence against Sri P.K. Mishra, who was advised to be present and cross examine me, if so advised. But, Sri P.K. Mishra chose not to cross-examine me and filed writ Petition vide CWP No.7977 of 2011 before Honble Delhi High Court for quashing of proceedings U/s 147 & 148 of I.T. Act, 1961 which is under stay. However, proceeding U/s 147 & 148 of I.T. Act, 1961 for A.Y. 2005-06 is not under challenge.

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15. I have in the meantime moved Honble Orissa High Court (CWP No.3005 of 2012) for directions etc. to DIT (Inv.), Bhuvaneshwar to take action against Sri P.K. Mishra and his accomplices U/s 132 (1) of I.T. Act, 1961 in the matter of concealment of income of Rs. 30,00,00,000/- and evasion of tax thereon of about Rs. 15,00,00,000/- and for directions to CBI for action under the Prevention of Corruption Act, 1988 against Sri P.K. Mishra, etc. 16. Case of Sri P.K. Mishra is identical to that of Adarsh Housing Society, where Directorate of Enforcement has sought to verify sources of investment made in construction and has proposed to attach property under the PML Act, 2002 because of laundering of money involved (Times of India, dt. 1.5.2012, Delhi edition) and has filed challan in the Court of Ld. Magistrate, as money aggregating about Rs. 1,00,00,00,000/- earned by Sri P.K. Mishra from bribe and illegal gratification and prostitution business supplying Ms. R. Bhama @ Smt. R. Bhama (IRS 86018), Ms. Sumana Sen @ Smt. Shumana Sen (IRS 99005), Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb (IRS 99010), etc., for illicit extra-marital sex and sexual gratification to clients and customers, both in India and abroad and is invested in various immovable properties is proceeds of crime from scheduled offences mentioned in Paragraph 4 & 5 of Part B of Schedule of the PML Act, 2002 being crime U/s 5 & 8 of the Immoral Traffic (Prevention) act, 1956 and U/s 7, 8, 9 & 10 of the Prevention of Corruption Act, 1988 laundered by Sri P.K. Mishra and his accomplices through M/s Jain Builders, (Pvt.) Ltd. and its owners, Sri J.P. Didwania and his Firm M/s Bharat Motors, Ms. Pinky Hans and her Firms, Sri Manoj Kumar Panda and his company Ms. Orissa Homes (Pvt.) Ltd. which is offences U/s 3, 4 & 5 of The PML Act, 2002 and is required to be prosecuted while immovable properties acquired from proceeds of crime being scheduled offences is liable to be confiscated under the PML Act, 2002. 17. In the facts and circumstances and under my obligation in law and U/s 202 of IPC, 1860, I am hereby lodging formal complaint with Directorate of Enforcement through its Kolkata Zonal Office having jurisdiction over State of Orissa to register case U/s 3, 4 & 5 of The PML Act, 2002 and other enabling and applicable provisions of law against Sri P.K. Mishra and his accomplices (ANNEXURE S-5) for money laundering and related offences. I am willing to submit affidavits if so advised and be made prosecution witness and get my statements recorded U/s 164 of Cr.P.C., 1973 before Magistrate and am aware of my liability U/s 63 of the PML Act, 2002. Thanking you, Yours faithfully

(S.K. Srivastava)

IRS. Copy forwarded for kind information and necessary action1. 2. 3. 4. 5. Director, Directorate of Enforcement, 6th Floor, Lok Nayak Bhawan, Khan Market, New Delhi-110003, DGIT (Inv.), P-13, Aayakar Annexe, 3rd Floor, Chowringhee Square, Kolkata, West Bengal-700069, CCIT (CCA), Aayakar Bhawan, Rajasva Vihar, Bhuvaneshwar, Orissa751007, DIT (Inv.), Aayakar Annexe, Aayakar Bhawan, Rajasva Vihar, Bhuvaneshwar, Orissa-751007, ACIT, Circle 40 (1), Delhi, 3rd Floor, Mayur Bhawan, Connaught Circus, New Delhi-110001. (S.K. Srivastava)

IRS.

5 ANNEXURE S-1
LIST OF IMMOVABLE PROPERTIES OWNED BENAMI BY SRI P.K. MISHRA THROUGH MONEY LAUNDERING BEING PROCEEDS OF CRIME OF THE SCHEDULED OFFENCES IN PARAGRAPF 4 & 5 OF PART B OF SCHEDULE OF THE PML ACT, 2002. 1. D 877, 2nd Floor, New Friends Colony, New Delhi-110065. -declared before Honble Delhi High Court (ANNEXURE S-6) as place of his permanent residence in Delhi. Property, if purchased would have cost about Rs. 10,00,00,000/- Crores in October, 2007 when Sri P.K. Mishra moved in that PROPERTY or would have cost Rs. 2,00,000/- per month in October, 2007 by way of rent if Sri P.K. Mishra was living in that property as tenant. However, in the House Tax records of the MCD, this property is neither shown as sold nor as rented out but is declared as self occupied that clearly shows that property has been acquired through benami Power of Attorney. This property has been considered by I.T. Deptt. for reopening the assessment of Sri P.K. Mishra for A.Y. 2005-06 and is valued approximately at Rs. 10,00,00,000/-. Investment in property is from proceeds of crime of scheduled offences mentioned under Paragraph 4 & 5 of Part B of Schedule of the PML Act, 2002 being crime U/s 5 & 8 of the Immoral Traffic (Prevention) act, 1956 and U/s 7, 8, 9 & 10 of the Prevention of Corruption Act, 1988 laundered by Sri P.K. Mishra and his accomplices. 2. Plot No.-175, Government Officers Society, Phase I, Sector Omega, Gautam Buddha Nagar, Grater NOIDA, U.P. -declared before Honble Delhi High Court as place of his present residence in Delhi. Although, acquisition of the plot was declared by Sri P.K. Mishra in IPR, cost of construction of the property was grossly undervalued and suppressed. Against an actual investment of about Rs. 2,00,00,000/-, Sri P.K. Mishra has declared cost of construction at hardly few lakhs of rupees. Besides, the construction of the house was done by M/s Parshwanath Group as bribe to Sri P.K. Mishra, whose case was searched by Sri P.K. Mishra on a reference from DIT (Inv.), Chandigarh, while he was DIT (Inv.) in Delhi. Investment in property is from proceeds of crime of scheduled offences mentioned under Paragraph 4 & 5 of Part B of Schedule of the PML Act, 2002 being crime U/s 5 & 8 of the Immoral Traffic (Prevention) act, 1956 and U/s 7, 8, 9 & 10 of the Prevention of Corruption Act, 1988 laundered by Sri P.K. Mishra and his accomplices. 3. B-367, New Friends Colony, New Delhi-110065.

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-declared before I.T. Deptt. as his address and published in Income Tax Deptt. Official Administrative Hand Book, 2011, at item No.-238, Page No.-210 under the Head IRS Officers (Retired). Property, in 2009 when it was disclosed as his address, is worth about Rs. 20,00,00,000/-. Sri P.K. Mishra has been receiving statutory Notices, etc. at this address and there is direct verifiable nexus between him and this property. Investment in property is from proceeds of crime of scheduled offences mentioned under Paragraph 4 & 5 of Part B of Schedule of the PML Act, 2002 being crime U/s 5 & 8 of the Immoral Traffic (Prevention) act, 1956 and U/s 7, 8, 9 & 10 of the Prevention of Corruption Act, 1988 laundered by Sri P.K. Mishra and his accomplices. 4. P.K. Mishra City Center, Rasoolgarh, Bhuvaneshwar Plot No.-31, Khata No.-241, Mauza Bomikhal, Rasoolgarh, Bhuvaneshwar, (held benami in the name of Smt. Basanti Mishra, W/o Sri D.C. Mishra, mother of Sri P.K. Mishra, being housewife, having no source of income of her own, as both wife and father of Sri P.K. Mishra being Govt. servants were not available for name-lending to launder his illegal black money). Area 550 decimal i.e. 0.55 Acre on main Bhuvaneshwar-Cuttuck Road on which P.K. Mishra City Center is being built by M/s Orissa Homes (P) Ltd., a benami company of Sri P.K. Mishra. The very fact that the Shopping Mall being built on this plot is named after Sri P.K. Mishra and not after his mother (Smt. Basanti Mishra in whose name property was owned) or father (Sri D.C. Mishra) or 3 siblings of Sri P.K. Mishra, who would have been shareholders in the property had that been actually owned by Smt. Basanti Devi, mother of Sri P.K. Mishra, indicate the real ownership of property though held benami in by Smt. Basanti Mishra, W/o Sri D.C. Mishra, mother of Sri P.K. Mishra. Investment in property is from proceeds of crime of scheduled offences mentioned under Paragraph 4 & 5 of Part B of Schedule of the PML Act, 2002 being crime U/s 5 & 8 of the Immoral Traffic (Prevention) act, 1956 and U/s 7, 8, 9 & 10 of the Prevention of Corruption Act, 1988 laundered by Sri P.K. Mishra and his accomplices. 5. Plot No.-30/982, Khata No.-86, Mauza Bomikhal, Rasoolgarh, Bhuvaneshwar, Area 85 decimal or 0.085 Acre. 6. Plot No.-30, Khata No.-86, Mauza Bomikhal, Rasoolgarh, Bhuvaneshwar, Area 235 decimal or 0.235 Acre. (held benami in the name of Smt. Geetanjali Mishra, sister of Sri P.K. Mishra). 7. Plot No.-32/1100, Khata No.-407/653, Mauza Bomikhal,

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Rasoolgarh, Bhuvaneshwar, Area 16 decimal or 0.016 Acre. 8. Plot No.-32/1101, Khata No.-407/653, Mauza Bomikhal, Rasoolgarh, Bhuvaneshwar, Area 14 decimal or 0.014 Acre. 9. B-8, Cosmopolitan Cooperative Housing Society Ltd., Hauz Khas (Shahpur Jat), New Delhi (Popularly known as May Fair Garden) -owned by Sri P.K. Mishra in the name of Sri Abhay Sinha, one time subordinate of Sri P.K. Mishra with whom he had conspired and connived with to obtain bribe in the case of M/s Slocum Investment (P) Ltd. by tampering with the Search Warrant for which entire search and seizure operation in the case of that company was declared to be illegal thus saving the assessee about Rs. 1,200/- Crores of lawfully payable taxes that stand stolen from Public Exchequer and in lieu of which he had received bribe of Rs. 100/- Crores split between Sri P.K. Mishra, Sri Abhay Sinha and others and wherein to avoid investigation Sri Abhay Sinha has left Govt. service, has left country (India), has surrendered Indian Citizenship and has obtained Australian Citizenship by paying about Rs. 2,00,00,000/- upfront fees. Value of property in August, 2003 when it was acquired by Sri P.K. Mishra in the name of Sri Abhay Sinha has been assessed at Rs. 20,00,00,000/- by the I.T. Deptt. though it was registered at Rs. 49,00,000/- funded through an interest free loan of Rs. 12,00,000/- from Sri Mukesh Luthara, spouse of Ms. Vandana Luthara of VLCC and another loan of Rs. 40,00,000/from City Bank, Delhi in the name of Sri Abhay Sinha and guaranteed by Ms. Prachi Sinha (IRS 1984). 10. Property in Muscat costing about US $ 2500000/- i.e. US $ 2.5 Lakhs equivalent to Indian Rs. 10750000/- i.e. Rs. One Crore Seven Lakhs and Fifty Thousands. Investment in above stated immovable properties during 20072009 is about Rs. 100,00,00,000/- which is unaccounted illegal bribe and gratification received by Sri P.K. Mishra as Public servant and income from prostitution business supplying certain female IRS officers {Ms. R. Bhama @ Smt. R. Bhama (IRS 86018), Ms. Sumana Sen @ Smt. Shumana Sen (IRS 99005), Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb (IRS 99010), etc.}, supplying those female IRS officers for illicit extra-marital sex and sexual gratification to clients and customers, both in India and abroad that was kept parked with builders based in Delhi from where it is retrieved and invested in immovable properties.

(S.K. Srivastava)

IRS.

8 ANNEXURE S-2

RECORDS DELHI,

FROM 3
RD

O/O ACIT, FLOOR,

CIRCLE

40

(1),

MAYUR

BHAWAN,

CONNAUGHT CIRCUS, NEW DELHI EVIDENCING REOPENING OF ASSESSMENTS OF SRI P.K.

MISHRA FOR A.Y. 2004-05 & 2005-06 OVER CONCEALED INCOME OF Rs. 30,00,00,000/-

BEING PROCEEDS OF CRIME OF SCHEDULED OFFENCES in PARAGRAPH 4 & 5 OF THE PML ACT, 2002 BEING OFFENCES U/S 5 & 8 OF THE IMMORAL TRAFFIC (PREVENTION) ACT, 1956 AND U/S 7, 8, 9 & 10 OF THE PREVENTION OF CORRUPTION ACT, 1988 COMMITTED BY SRI P.K. MISHRA, etc. AND LAUNDERED BY INVESTMENT IN IMMOVABLE PROPERTY

(S.K. Srivastava)

IRS.

9 ANNEXURE S-3

A short Note on specific cases of bribe and illegal gratification received by Sri P.K. Mishra while being Public servant and the details and specific instances of prostitution involving Ms. R. Bhama @ Smt. R. Bhama (IRS 86018), Ms. Sumana Sen @ Smt. Shumana Sen (IRS 99005), Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb (IRS 99010), etc., supplying those female IRS officers for illicit extra-marital sex and sexual gratification to clients and customers, both in India and abroad.

A.

INSTANCES OF CORRUPTION

Sri P.K. Mishra has been involved in corrupt activities through out his career in IRS, procuring bribe, illegal gratification and illicit sexual favours in lieu of illegal and unlawful acts and conduct causing huge illegal losses and deprivations to Public Exchequer, specific instances of which are as underi). Sri P.K. Mishra while working as DCIT (Hqrs) (Admn) in the O/o CCIT (Admn), West Bengal, Kolkata in May 1988, in lieu of bribe, illegal gratification and illicit sexual favours forged the signature of the then CCIT (Admn), West Bengal Smt. L. Ramasubramanium and illegally terminated lawful tenancy of Union of India subsisting in the name of and on behalf of President of India in respect of 4th & 5th Floors, Model House, 40, Strand Road, Kolkata on 16th of May, 1988 that was cancelled by his successor Sri J. Chakravarty, DCIT (Hqrs) (Admn), O/o CCIT (Admn), West Bengal, on 30th of June, 1988 after that became known and Sri P.K. Mishra was summarily removed from his post because of his illegal and unlawful conduct. Case file of vigilance inquiry mysteriously got misplaced from the offices of CBDT, DGIT (Vig) & CVO, CBDT and CCIT (Admn). West Bengal and because of that no action was taken against Sri P.K. Mishra though because of his illegal acts, Govt. has to finally pay about Rs. 9.5/- Crores of compensatory rent in 2006 to landlord of premises, after it lost the suit filed by landlord before Honble Calcutta High Court. Incidentally, Govt. has not vacated the premises even today and continues to be in possession of that. It is reasonable estimate of petitioner that Sri P.K. Mishra received about Rs. 50,00,000/- by way of bribe in that case to illegally terminate the tenancy of Govt. apart from other illicit and illegal favours received by Sri P.K. Mishra for acting unlawfully. Sri P.K. Mishra, while working as DIT (Inv.), Delhi received bribe of about Rs. 100/- Crores in the case of concealment of income of about Rs. 5,000/- Crores by M/s Slocum Investment (P) Ltd. to manipulate Search Warrant after the search and seizure was over to cause illegal and unlawful losses to Public Exchequer in excess of Rs. 2,000/Crores. Part of the bribe received by Sri P.K. Mishra is invested in the immovable property at B-8, Cosmopolitan Cooperative Housing Society Ltd., Hauz Khas (Shahpur Jat), New Delhi also known as May Fair Garden costing about Rs. 20,00,00,000/- through Power of Attorney

ii).

10
route in August 2003 while rest was parked with Delhi and Chandigarh based builders and is invested in P.K. Mishra City Center. iii). Sri P.K. Mishra while working as CCIT, H.P. at Shimla received huge bribe in the case of M/s Green World Corporation to facilitate evasion of tax by that assessee in excess of Rs. 1,00/- Crores. Matter has run its full course right upto Honble Apex Court which has invoked its Extra-ordinary powers under Article 142 of Constitution to waive limitation under I.T. Act, 1961 to protect Public revenue {2009 (7) SCC 69}. Bribe received by Sri P.K. Mishra was invested by him in building an independent Bungalow in Gautam Buddha Nagar in U.P. Sri P.K. Mishra revived huge bribe from M/s NDTV Ltd. to facilitate laundering of illegal black money most likely part of bribe received by Public servants in 2 G Scam through illegal hawala and has invested that money in acquiring a Pent House in Muscat, where Sri P.K. Mishra is currently hiding to evade law of the land. Sri P.K. Mishra received bribe and illegal gratification in excess of Rs. 25,00,00,000/- when he was working as the DGIT (Vig) & CVO, CBDT for various acts of omission and commission, details of which petitioner is not narrating here for want of space but may do so if so directed by this Honble Court. Bribe so received by Sri P.K. Mishra has been invested by him to acquire immovable property at D 877, New Friends Colony, New Delhi where he is residing since 2007, and other immovable properties in Delhi, list of which petitioner has provided to authorities along with his complaints to various functionaries of CBDT. Sri P.K. Mishra received huge bribe and illicit sexual favours to hush up the case of illegal losses to Public Exchequer in excess of Rs. 1,00/Crores in the Sitani Group of Jalpaiguri, West Bengal involving Sri S.S. Rana, who deliberately and willfully did not hand over records and documents seized by him from assessee to petitioner to complete assessment in that case and did not allow reopening of cases of companies of that group based at Hyderabad by not informing those Assessing Officers at all. Sri P.K. Mishra received huge bribe and illicit sexual favours to hush up the case of illegal losses to Public Exchequer in excess of Rs. 50/Crores in the case of M/s Gupta Engineering College, Asansol involving Sri B.K. Jha, who deliberately and willfully deleted lawful and valid assessment orders in lieu of bribe, etc. of about Rs. 50,00,000/received by him through Sri N.K. Agrawal, FCA. Because of unlawful influence of Sri S.S. Rana, Member (Inv.), CBDT, the CIT, Asansol, West Bengal has deliberately and willfully destroyed/ lost/tampered with the records of that case to protect the corruption and moral depravity of Sri B.K. Jha. Sri P.K. Mishra in lieu of bribe and sexual favours received by him from M/s NDTV Ltd. and Ms. Sumana Sen, hushed up the case of evasion of tax in excess of Rs. 1,200/- Crores by M/s NDTV Ltd. which bribed its AO, Ms. Sumana Sen to facilitate its laundering of illegal black money through illegal hawala transaction by its 100 % owned subsidiaries based abroad (M/s NDTV Network Plc. U.K. and M/s NDTV Network BV, Holland) 100 % owned subsidiaries in India (M/s NDTV Imagine Ltd., M/s NDTV Life style Ltd., M/s NDTV Labs Ltd., M/s NDTV Convergence Ltd. and M/s NDTV Media Services Ltd.) being part of bribe received by Public servants in 2 G Scam in excess of Rs. 2,000/- Crores and other illegal activities like providing her all expenses paid free pleasure trip for self and family of Europe performed by her during 12th April to 20th April, 2005 by British Airways Flights BA No.-142 & 143 that cost in excess of Rs. 1,00,00,000/- by willfully and deliberately concealing the

iv).

v).

vi).

vii).

viii).

11
fact that her spouse Sri Abhisar Sharma was an employee of M/s NDTV Ltd. and by lying to Govt. that she never had any official dealings with M/s NDTV Ltd. when on 28.3.2005, she had passed orders U/s 143 (1) of I.T. Act, 1961 for A.Y. 2004-05 in that case and issued illegal Refund of Rs. 1,46,82,836/-. ix). Sri P.K. Mishra, in lieu of bribe and sexual favours provided by Ms. Ashima Neb (IRS 99010) (as admitted by her that she escorted Sri P.K. Mishra to various places for providing illicit sexual favours to him under incorrect names and introduced her as Smt. Ashima Neb or Ms. Ashimina Nele, being the fifth wife of Sri P.K. Mishra), hushed up illegal losses caused by Ms. Ashima Neb to placate Sri Timmy Khanna, her alleged husband and pimp in her prostitution in excess of Rs. 1,00,00,00,000/- which she deliberately caused to enable Sri Timmy Khanna procure bribe, etc. Petitioner refers to specific cases where in lieu of huge bribe and illegal gratification obtained by Sri Timmy Khanna, Ms. Ashima Neb caused illegal losses to Public Exchequer and got the matter hushed up by providing illicit sexual favours to Sri P.K. Mishra and others and by joining the prostitution racket of Sri P.K. Mishra as prostitute, as undera). Ms. Prayag Hospital & Research Center Pvt. Ltd., A.Y. 2000-01, revenue effect-Rs. 1,32,72,500/M/s United Hotels Ltd., A.Y. 2000-01, revenue effect-Rs. 68,33,947/(The above stated incidents are illustrative and not exhaustive compilation of illegal, unlawful, immoral and debauched acts and conduct of Sri P.K. Mishra and actual list is quite long, which neither petitioner is fully aware nor the space constraints permits to be stated in entirety).

b).

B.

INSTANCES OF PROSTITUTION

Sri P.K. Mishra has been involved in prurient pursuit of illicit carnal gratification without accepting due responsibility for that under law, morality and the tradition and has grossly abused his office to procure illegitimate sexual favours/ gratification and thereby and therefor caused huge illegal and unlawful losses to Public Exchequer. A few instances of his despicable and nauseating conduct is, as under(i) Sri P.K. Mishra while studying for Honours in Economics at Raven Shaw College at Cuttuck where his father Prof. D.C. Mishra was the Principle at material time, induced Ms. Solen Mishra, studying for Honours in English in that College, on false and unintended promise of marriage to run away with him and was nabbed by police at Shimla and to avoid criminal liability, Sri P.K. Mishra alongwith his father Prof. D.C. Mishra undertook to marry Ms. Solen Mishra and both were married at some temple. However, Sri P.K. Mishra, after joining IRS, got married to another woman but petitioner is not aware of dissolution of that marriage or the manner thereof. Sri P.K. Mishra, after joining IRS in 1970, developed relations with a female IRS Batchmate on the promise of marriage which he did not intend to perform and merely faked to extract carnal gratification and lived with her after they were posted to Delhi and after years of live-in relationship, fraudulently led her in believing that he intended to marry her when his only intention was to receive sexual gratification, fixed

(ii)

12
the date of marriage, got the invitation cards printed and sent making everyone believe that he really intended to marry that female IRS officer while having no such intention at all and barely few days before scheduled marriage, disappeared from Delhi, only to appear after several months after getting married to another woman shamelessly canvassing the rubbish that his parents being high caste Brahmins were not ready to let him marry Christian woman. (iii) Sri P.K. Mishra, while working in Calcutta in late 1970s, married and being father of two children, on false and unintended promise of marriage, developed illicit sexual relations with a female IRS officer of 1976 Batch, who got pregnant and almost died when Sri P.K. Mishra tried to get her pregnancy terminated through some quake that led to infection of tetanus. Sri P.K. Mishra abandoned the poor woman and ran away leaving her to die unattended and it was some chivalrous male IRS officers, who on getting to know about her plight, rescued her and got her proper medical care that saved her life. Sri P.K. Mishra, while working as DGIT (Vig) & CVO, CBDT and married at the time, married Ms. Ashima Neb, IRS 99010, his official subordinate in temple in Bangalore on 16.11.2005 and inducted her in his prostitution racket supplying her to his clients both within the country and even abroad (as declared by Ms. Ashima Neb in official documents like T.A. Bills, intimation under the Conduct Rules, representations before official authorities, etc.). Sri P.K. Mishra, while working as DGIT (Vig) & CVO, CBDT obtained illicit sex from Ms. Sumana Sen (IRS 99005) (as admitted, declared and stated by Ms. Sumana Sen in her T.A. Bills for her Bangalore tour in November, 2005 filed by her in December, 2005) in Suite No.-10, I.T. Guest House, Infantry Road, Bangalore where she stayed with Sri P.K. Mishra during 16th November, 2005 to 19th November, 2005 to provide to him and his clients sexual gratification and have sex with them and the bribe, etc. provided by M/s NDTV Ltd. prevented action against Ms. Sumana Sen who received from M/s NDTV Ltd. bribe and illegal gratification (all expenses paid free pleasure trip to Europe for entire family costing about Rs. 1,00,00,000/- during 12th of April, 2005 to 20th of April, 2005 performed by British Airways Flights No.-BA 142 & BA 143) to cause illegal revenue losses in excess of Rs. 1,200/Crores and laundering of illegal black money in excess of Rs. 2,000/Crores by M/s NDTV Ltd. Sri P.K. Mishra, while working as DGIT (Vig) & CVO, CBDT obtained illicit sexual gratification from Ms. Ashima Neb taking her with him as his fifth wife to various places either as Ms. Ashimina Nele or as Smt. Ashima Neb and in lieu of extra-marital sexual gratification hushed up cases of illegal losses caused by Ms. Ashima Neb in excess of Rs. 1,00,00,00,000/- to benefit Sri Timmy Khanna, her alleged husband and her pimp, to Public Exchequer while she was working as ACIT in assessment wing in Delhi and doubled up as prostitute in the prostitution racket of Sri P.K. Mishra, being provided by Sri P.K. Mishra to his clients like Sri R. Prasad, etc. for illicit sexual gratification, etc. Sri P.K. Mishra provided male prostitute Meenu to Ms. R. Bhama on 21st November, 2005 in I.T. Guest House in Bangalore to obtain her silence over his illicit sexual relations with Ms. Sumana Sen and Ms. Ashima Neb that was caught by ministerial staff at around 10.00 A.M. but matter was hushed by Ms. M.H. Kherawala, the then Chairman, CBDT for extraneous consideration. Sri P.K. Mishra by abusing his official position and office, first developed extra-marital sexual relations with Ms. Ashima Neb and

(iv)

(v)

(vi)

(vii)

(viii)

13
then drafted Ms. Ashima Neb in his prostitution racket, which he ran from his office while in service and afterwards from the house of Dr. P.R. Panda, his relative, supplying her to his benefactors for illicit sexual gratification both in India and abroad in the name and style of Ms. Ashimina Nele and to avoid that getting detected, making her travel under incorrect names and identities and introducing her as Smt. Ashima Neb his fifth wife and also as wife of Sri Timmy Khanna, her pimp. Petitioner relies upon specific instance of Ms. Ashima Neb sent to Mauritius in the garb of tourism in September-October, 2009 by Sri P.K. Mishra for serial prostitution, admitted to Govt. as tourism. The falsity and absurdity of argument of alleged tourism by Ms. Ashima Neb is borne out from the expenditure incurred on her alleged tourism which was meager Rs. 60,000/- which would not even get air-tickets between Delhi ands Mauritius and when Ms. Ashima Neb stayed at Five Star luxury Resort Anahita, the Resort, Deep River, Beau Champ, GKSE, Mauritius kept by her clients which would have cost about Rs. 1,25,000/, per day in room rent alone, besides food, shopping, local traveling, air-fare etc. and under no case, her trip would have cost less than Rs. 25,00,000/-. (The above stated incidents are merely illustrative and not exhaustive compilation of illegal, unlawful, immoral and debauched acts and conduct of Sri P.K. Mishra and actual list is quite long, which neither the petitioner is fully aware nor the space constraints would permit to be stated in entirety). To cater to his debased and debauched lust and to get away from the lawful consequences of his unlawful acts and conduct, Sri P.K. Mishra started running prostitution racket in I.T. Deptt to make money and by abusing his official position and office, drafted certain female IRS officers like Ms. Sumana Sen, Ms. Ashima Neb, Ms. R. Bhama, etc. in his prostitution racket., supplying them first to his benefactors and then to clients in general. Specific instances of his involvement in organized prostitution is as underi). Sri P.K. Mishra provided male prostitute meenu to Ms. R. Bhama on 21st November, 2005 at Infantry Road Guest House of I.T. Deptt. in Bangalore, which was caught by ministerial staff and Ms. R. Bhama had to flee from Guest House to avoid being reported to Police, etc. Sri P.K. Mishra and Ms. R. Bhama @ Smt. R. Bhama resorted to prostitution during 16th of November, 2005 to 19th of November, 2005 at BEL Guest House Nissarga by falsely claiming that her clients were her husband and his friends by giving incorrect marital status of being married letting her addressed as Smt. R. Bhama while in her official records she claims her to be unmarried, not married ever and bring her clients to her room for the prostitution during her stay in Bangalore during 16th of November, 2005 to 21st of November, 2005. Sri P.K. Mishra and Ms. Sumana Sen resorted to prostitution in Suite No.-10 of Infantry Road Guest House of I.T. Deptt. in Bangalore during 16th of November, 2005 to 19th of November, 2005 catering to clients as also indulging in extra-marital sexual activities among them, that was admitted and declared by Ms. Sumana Sen in her T.A. Bills submitted by her in December, 2005. Sri P.K. Mishra sent/took Ms. Ashima Neb to various places all over country impersonating as Ms. Ashimina Nele for prostitution, specific instance being her taken to Bangalore under incorrect name and identity during November, 16th 2005 to November, 21st 2005 where Ms. Ashima Neb served her clients as Ms. Ashimina Nele and stayed in Hotels and Guest Houses as wife of Sri P.K. Mishra as Smt. Ashima Neb to cover up presence of her clients with her in Hotel rooms as

ii).

iii).

iv).

14
also at Guest Houses, as at BEL Guest House Nissarga in Bangalore during 16th November, 2005 to 19th November, 2005. v). Sri P.K. Mishra, with Sri Timmy Khanna, alleged husband of Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb sent/provided/ supplied her to Mauritius during September-October, 2009 for serial prostitution in course of marriage ceremonies of son of some businessman called Chaddha. Ms. Ashima Neb was kept at Five Star luxury resort Anahita, the Resort, Deep River, Beau Champ, GKSE, Mauritius to sexually gratify the guests of Sri Chaddha where nightly rentals are about Euros 1,100/- i.e. about Rs. 1,00,000/- per prevalent Exchange rate and adding up local taxes, levies and surcharges, etc., would come around Rs. 1,25,000/- per night. This is in addition to expenses on air-travel, food, local traveling, expensive shopping by Ms. Ashima Neb, who is fond of Branded bags and designer clothes, besides spending lavishly on body care products and in no case her stay in Mauritius for about 8 days, would have cost less than Rs. 25,00,000/-. But, Ms. Ashima Neb has declared only Rs. 60,000/- as expenditure incurred by her on her tourism to Mauritius, with which even air-tickets for to and fro air journey to Mauritius cannot be purchased much less paying for stay in luxury resort like Anahita. Sri P.K. Mishra, in collusion with Sri Timmy Khanna, alleged husband and pimp of Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb, has frequently been supplying Ms. Ashima Neb @ Ms. Ashimina Nele @ Smt. Ashima Neb to Dubai, U.S.A., etc. for prostitution and to serve her clients in the garb of she undertaking private visits to meet her relatives, etc. (The above stated incidents are merely illustrative and not exhaustive compilation of illegal, unlawful, immoral and debauched acts and conduct of Sri P.K. Mishra and actual list is quite long, which neither the petitioner is fully aware nor the space constraints would permit to be stated in entirety).

vi).

(S.K. Srivastava)

IRS.

15 ANNEXURE S-4
Still camera photographs of the ongoing construction of P.K. Mishra City Centre in Rasoolgarh Bhuvaneshwar taken on 9.3.2012 evidencing laundering of illegal black money by Sri P.K. Mishra through the investment in immovable properties.

(S.K. Srivastava)

IRS.

16 ANNEXURE S-5

LIST OF ACCUSED PERSONS INVOLVED IN LAUNDERING OF MONEY BEING PROCEEDS OF CRIME OF SCHEDULED OFFENCES

UNDER PARAGRAPH 4 & 5 OF THE PML ACT, 2002 BEING OFFENCES U/S 5 & 8 OF THE IMMORAL TRAFFIC (PREVENTION)

ACT, 1956 AND U/S 7, 8, 9 & 10 OF THE PREVENTION OF CORRUPTION ACT, 1988 COMMITTED BY SRI P.K. MISHRA AND ACCOMPLICES AND LAUNDERED THROUGH INVESTMENT IN IMMOVABLE PROPERTY.

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15.

Sri P.K. Mishra, Sri N.C. Joshi, Sri S.S. Rana, Sri B.K. Jha, Ms. R. Bhama, Ms. Sumana Sen, Ms. Ashima Neb, M/s Jain Builders (Pvt.) Ltd., M/s Orissa Homes (Pvt.) Ltd., M/s Bharat Motors, Bhuvaneshwar, Sri Sushil Kumar Sethia, Sri Manoj Kumar Panda, Sri J.P. Didwania, Ms. Pinky Hans, Unknown persons from Delhi, Bhuvaneshwar, etc.

(S.K. Srivastava)

IRS.

17 ANNEXURE S-6

AFFADAVIT FILED BY SRI P.K.

MISHRA

BEFORE HONBLE DELHI HIGH COURT IN CWP NO.-6274 OF 2008 DISCLOSING FLAT NO.-D-877, 2ND FLOOR, NEW FREINDS

COLONY, NEW DELHI-110065 TO BE ADRESS OF SRI P.K. MISHRA.

(S.K. Srivastava)

IRS.