Interim Order 4

Order Details: Copy of Document.
Pdf Text: 24 C.C.No.1739/SS/2018
PW-01 Exh.5
Date : 04.07.2024
Resumed on oath :
Further cross examination of PW-01 Ashok Vohera @ Atul Kantilal
Adani by advocate Mr. Jayesh Kanani for the accused :
44. We have not maintained the minute book for the
year 2017-2018. It is true to say that complainant company has
not recorded the resolution referred in para 1 of my evidence
affidavit in any book of the company. I never demanded the
resolution as referred in my evidence affidavit para 1 from
complainant M/s. B.Atulkumar @ Company.
45. I do not know since which month and year BCON
studio LLP started the business. I never inquired with my daughter
Florence A Vohera as to since when she started the business in the
name of BCON Studio LLP with the accused. I do not know
anything about business of BCON Studio LLP. It is true to say that
my daughter or accused never contacted me in regards need of
loan or finance to BCON Studio LLP. It is true to say that I
personally has not done any transaction with BCON Studio LLP. I
do not know that my daughter was not possessing any experience
as to the business of BCON Studio LLP prior to year 2016. Witness
volunteers that I am in no way concerned with business of BCON
Studio LLP.
46. I am still maintaining relations with my daughter. I
have not asked my daughter about her transaction in regards
business with accused Nirav Parekh in the year 2016. It is true to
say that my daughter has also not told me what is business of
accused in the year 2016 and 2017.
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PW-01 Exh.5
47. I never met Manjusha Jain and as such I do not
know about her. It is not that I first time heard name of Manjusha
Jain. Witness volunteers that Nirav often used to take the name. I
never asked accused as to why he is telling me about the name of
Manjusha Jain. It is true to say that accused has not given detailed
description information as to Manjusha Jain to me.
48. I do not know anything about Nandan Buildcon.
The name is not heard first time today by me. Witness volunteers
that accused used to tell about Nandan Buildcon. I never asked the
accused as to why he was telling me about Nandan Buildcon. I had
stated names of Manjusha Jain and Nandan Buildcon while giving
statement before BKC Police. I had given said statement in the
year 2018-2019. It is true to say that BKC Police has registered
crime against accused on my statement for the offence of cheating
against the accused. It is not true to say that in regards inquiry of
said crime I had taken my Chartered Accountant Viral Shah
various times to the Police Station. It is true to say that Viral Shah
has supplied documents to the police. Witness again states that he
do not remember but my C.A. has fulfilled the requirement of the
Police. Mr. Viral Shah is my Chartered Accountant even today.
Viral Shah did not asked any documents from me in respect of
complaint/report filed by me against the accused. It is true to say
that I had not personally given any documents to Mr. Viral Shah to
produce before police in inquiry. Witness volunteer that my all
documents are maintained by my Chartered Accountant. The Tax
Invoices produced at Exh.19 and 20 were not in the custody of
Viral Shah. It was in my custody. I do not know which documents
are produced by Viral Shah in the police station in respect of my
report against the accused. It is true to say that as on date I have
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PW-01 Exh.5
not enquired anything about the same with Viral Shah.
49. 9820156789 is my mobile number for last 7 to 8
years. It is true to say that earlier complainant’s E-mail id was
batulkumar1@yahoo.co.in. Now I do not recollect whether it was
existing in the year 2017 and 2018. It is true to say that I used to
submit VAT return using my above mobile number. However, I do
not remember whether I used to submit VAT Returns under
reference of above referred E-mail id. I do not know in which year
or month I stopped using above E-mail id. I do not remember
whether I have deactivated or not the said E-mail id. I was using
two E-mail ids in the year 2017. I again states that I stopped using
above E-mail id after starting communication with new E-mail id
atuladani@gmail.com. I do not know whether I used to file VAT
Return using E-mail id atuladani@gmail.com. Myself or Viral Shah
was not submitting VAT Returns personally on line by using E-mail
id atuladani@gmail.com or batulkumar1@yahoo.co.in . It is true
to say that I was informed as and when the VAT Returns were
submitted. I do not know the name of person who submitted the
VAT Returns on behalf of complainant company in the year 2017.
The complainant company had appointed Chartered Accountant
for submitting VAT Returns in the year 2017. His name was Viral
Shah & Company. I do not remember that the last return for Atul
Kumar & Company came to be filed by Viral Shah & Company on
19.07.2017. I will collect the information whether the VAT Return
was filed or not on 19.07.2017 by Viral Shah and Company
positively till next date. I will produce the copy of VAT Return
submitted on 19.07.2017 if available in our record. I will have to
check our record whether the books of accounts as required to be
kept under commerce are available with us or not. I do not know
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PW-01 Exh.5
whether the VAT Taxable Sell of B Atul Kumar & Company for the
period 01.04.2017 to 30.06.2017 was Rs.1,23,37,207/-. I do not
remember whether I had given information to Viral Shah &
Company as to sale of B Atul Kumar & Company to the tune of
Rs.1,23,37,207/-. I will tell about the same if the data is preserved
and available with us on the point of whether sell of such amount
was done or not during 01.04.2017 to 30.06.2017. It is true to say
that during aforesaid period the VAT Number displayed on Invoice
Exh.19 and 20 was in existence and in operation. It is true to say
that complainant company used to submit the VAT returns under
said VAT number.
50. I know about the Firm B. V. Brothers. I again say I
do not know about Firm B. V. Brothers. I know Dinesh Badgujar. In
the year 2017-2018 I had told above two names to Viral Shah. I
had told the name of B.V.Brothers and Dinesh Badgujar as a
customers of complainant company to Viral Shah. I mistakenly
stated that I do not know about firm B. V. Brothers. It is true to say
that in the year 2017 and 2018 B.V. Brothers were running
Diamond business. I do not remember their address in the year
2017-2018. We do not possess address of B. V. Brothers in our
records. I do not know which type Firm was the B.V. Brothers in
the year 2017-2018. I can not tell whether it was Proprietorship
Firm or Partnership Firm. I do not remember who was interacting
with complainant company on behalf of B.V. Brothers in the year
2017-2018.
51. It is possible that B Atul Kumar & Company has not
sold diamonds to more than three customers in between
01.04.2017 to 31.03.2018. I do not remember whether the two
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customers out of three were B. V. Brothers and Dinesh Badgujar. I
had stated the names of those three customers to Viral Shah for
preparing the Balance sheet of complainant company for the
relevant period. I do not remember whether I had told or not to
Mr. Viral Shah as to the gross turn over of sales of complainant
company for period 01.04.2017 to 31.03.2018 to the tune of
Rs.1,24,85,254/-. I do not remember whether goods worth
Rs.1,90,06,554/- and Rs.5,06,000/- were sold to B. V. Brothers
and Dinesh Badgujar respectively by the complainant company for
the period 01.04.2017 to 31.03.2018. I do not remember whether
in VAT Return for the period 01.04.2017 to 30.06.2017 is included
or not the goods sold to B. V. Brothers and Dinesh Badgujar. I can
not tell or give information about the same on next date.
52. It is true to say that complainant company has not
issued any bill with GST to the accused. I do not remember
whether complainant company was not aware about the VAT
number, CST number of accused till June, 2017. I do not know
VAT Number, CST number till today. I do not remember that I have
not asked or inquired the VAT and CST number of the accused
with him. It is true to say that I have not asked the VAT and CTS
number of the accused even with my daughter Florence Vohera.
53. I do not know about Conflict Free Diamond. I can
not tell that the certificate displayed in Invoice Exh.19 and 20 as
to Conflict Free Diamonds is printed without knowing about it.
Witness volunteers that I am studied upto 7 standard and do not
know meaning English words. It is true to say that the diamonds
mentioned in tax Invoice Exh.19 and 20 were not imported by
complainant company from foreign country. It is true to say that I
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can not tell from which company or person we had received the
diamonds mentioned in Exh.19 and 20 alleged to be sold to the
accused. It is not true to say that complainant company do not
possess any document to show that complainant company has
paid price of purchasing said diamonds mentioned in Exh.19 and
20. I had seen said document of making payment for purchase of
diamonds in the year 2018. Said document is not available now
with the complainant company. I do not remember the names of
persons from whom complainant purchased the raw goods and
made payment. I had stated names of those persons to my
Chartered Accountant for preparing Balance Sheet of year 2017-
2018. It is not true to say that I do not possess knowledge as to
whether the names of persons from whom the diamonds were
purchased are disclosed or not by Viral Shah in Balance Sheet. I
can not tell even approximately how many names I had narrated
to Viral Shah for disclosing the same in Balance Sheet.
On oral request of the advocate for the accused
cross examination is deferred till next date.
R.O.A.C.
(M. P. Saraf)
Date : 04.07.2024 Judicial Magistrate, First Class
58th Court, Bandra, Mumbai.
J.O.Code :MH01362
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24 C.C.No.1739/SS/2018
PW-01 Exh.5
Date : 17.01.2025
Resumed on oath :
Further cross examination of PW-01 Ashok Vohera @ Atul Kantilal
Adani by advocate Mr. Jayesh Kanani for the accused :
54. I have verified my record to find out that during year 2017-
2018 my E-mail id was batulkumar1@yahoo.co.in . I do not know
that during year 2017-2018 I was submitting my VAT returns using
above referred E-mail id. I met Viral Shah only once after July
2024. Witness again states that 99% I might not have met but
might be only once. I can not tell specific number of GST returns
submitted by B. Atulkumar and Company to GST authority after
July 2024. Witness volunteers that however, all the returns
required as per law might be submitted. It is true to say that the
above referred GST returns were submitted by Viral Shah and
Company on behalf of B. Atulkumar and Company. I was
instructing Viral Bhai to submit the GST returns on behalf of B.
Atulkumar and Company. It is true to say that till date since July
2024 I have not inquired with Mr. Viral Bhai as from which E-mail
Id the GST returns are submitted. It is true to say that above
referred E-mail id was never de-activated by me. I do not know
that complainant company was not submitting VAT returns in the
2017-2018 by using E-mail named atuladani@gamil.com . It did
not happen that complainant company created and used multiple
E-mail ids for submitting VAT and GST returns during the period
2017 to 2024. I can tell on next date by which E-mail id the VAT
returns were submitted by the complainant company.
55. I have not collected information as to whether VAT return
was filed on 19.07.2017 by Viral Shah and Company as stated in
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PW-01 Exh.5
my cross examination of previous date but I will get the
information and tell it on next date. The VAT returns pertaining to
year 2017-2018 are not available in my office record but I will
check it from my Chartered Accountant. I had given details and
entire date of VAT returns pertaining to Tax Invoices dated
12.06.2017 produced at Exh.19 and 20 to my advocate. I again
say I had not given details of VAT returns to my advocate. I do not
remember whether I had not given any documents pertaining to
VAT returns in relations to Tax Invoices at Exh.19 and 20 to my
advocate. I will have to verify whether the VAT returns pertaining
Tax Invoices Exh.19 and 20 were available or not in the record of
complainant company in the month November 2018. In the year
2018 the Accounts book, VAT returns of the complainant company
were in the custody of Viral Shah and Company. I had not
demanded or obtained any documents from Viral Shah and
Company for preparing my affidavit in lieu of Examination in
Chief. There was no communication in between me and Viral Shah
and Company in respect of filing complaint prior to filing it or
even after at the time of filing evidence affidavit on the point of
giving evidence. I had maintained Purchase Register and Sale
Register for the Diamonds in the year 2017-2018. Both Registers
as well as Stock Register was with us in our office. We were not
giving instructions to Viral Shah to prepare VAT returns on the
basis of entries appearing in Sales Register and Purchase Register.
It is true to say that it is the practice adopted in commerce to
provide all the entries reflected in Sales register and Purchase
register to the Chartered Accountant for preparing VAT returns or
GST returns. I have not verified with my Chartered Accountant as
to whether the VAT Taxable Sale of B. Atulkumar and Company for
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PW-01 Exh.5
the period 01.04.2017 to 30.06.2017 was Rs.1,23,37,207/-. I will
get the information and answer it on next date.
On oral request of the advocate for the accused cross
examination is deferred till next date.
R.O.A.C.
(M. P. Saraf)
Date : 17.01.2025 Judicial Magistrate, First Class
58th Court, Bandra, Mumbai.
J.O.Code :MH01362
Date : 11.02.2026
Resumed on oath :
Further cross examination of PW-01 Ashok Vohera @ Atul Kantilal
Adani by advocate Mr. Jayesh Kanani for the accused :
56. I am not aware in what respect I have made statement in
para 3 of my affidavit relating to 5 to 6 years transaction. It is true
to say that I have not inquired about the VAT Number and CST
Number of the accused prior to June 2017. It is true to say that I
am not aware about both numbers allotted to accused. I have
instructed our Accountant to prepare Tax Invoices placed at
Exh.19 and 20 dated 12.06.2017. It is true to say that I had
instructed my Accountant as to the description of goods weight,
rate and entire contents of the bill. It is true to say that my
Accountant has not inquired with me about VAT and CST Number
of the accused. I have not instructed my Accountant to keep the
place of VAT Number and CST Number blank. Witness volunteers
that in practice of business if said numbers are not available, the
same remains blank. It is not true to say that the column
pertaining to VAT Tin Number and CST Tin Number is formally
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PW-01 Exh.5
kept without any object.
57. Viral Shah and Company has submitted VAT Return on or
about 19.07.2017 but said data is not available with us. I have
asked said VAT Return from M/s. Viral Shah and Company after
July 2024. It is true to say that despite making demand, M/s. Viral
Shah and Company failed to provide us the VAT Return filed for B.
Atul Kumar and Company. I will able to answer after verifying our
record whether Sales Register and Purchase Register of B. Atul
Kumar and Company for the year 2017 are available or not. We
were not keeping above registers with M/s. Viral Shah and
Company after end of financial year. It is true to say that said
registers used to be maintained and kept in B. Atul Kumar and
Company only in the year 2017. It is true to say that I had every
occasion and chance to see both registers. We are not possessing
Books of Accounts for the year 2017. The Turn over shown in
Income Tax Return is true and correct. I can not tell whether the
Turn Over of Sales of B. Atul Kumar and Company for the period
01.04.2017 to 31.03.2018 was to the tune of Rs.1,24,85,254/-.
Witness clarified that the Turn Over shown in Income Tax Returns
is true and correct to the question put by advocate for accused
relating to Sales Turn over of Rs.1,25,85,254/-. I will have to
check whether B. Atul Kumar and Company possess any record to
show that Sales Turn over for period 01.04.2017 to 31.03.2018
was or particular amount. In the year 2017, complainant company
was purchasing Diamonds from Bharat Diamond Bourse, BKC. I
was handling the work of purchasing diamonds from Bharat
Diamond Bourse in the year 2017. Bharat Diamond Bourse BKC is
a Commercial Complex wherein there are number of shops of
Diamond Sellers. It is true to say that Bharat Diamond Bourse
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PW-01 Exh.5
never indulged in buying or selling diamonds. It is true to say that
for any purchase transaction of Diamonds Bharat Diamond Bourse
never gives any document to the buyer of Diamonds. I do not
know whether the Diamonds described in Invoice Exh.19 and 20
were purchased from the seller situated at Bharat Diamond
Bourse. I do not remember whether during 01.04.2017 to
31.03.2018 complainant company sold Diamonds to B.V. Brothers
and Dinesh Badgujar. I do not remember whether I had instructed
M/s. Viral Shah and Company for submitting VAT Return for year
2017 above two names. It is true to say that today I am unable to
tell the name of seller of Diamonds mentioned in Invoice Exh.19
and 20 to us. The Diamonds mentioned in Exh.19 and 20 were
sold out of our stock. The stock contain Diamonds purchased from
various sellers. I will check my record and then answer from
whom the Diamonds mentioned in Exh.19 and 20 were purchased
by me for selling to Nirav Bhai Parekh. Mr. Kanani objected the
clarification given by witness put to his question, “Whether you
can tell the names and address of sellers who sold the Diamonds
mentioned in Invoice Exh.19 and 20? Objection rejected as the
witness has clarified and given answer in clarification form to the
question put by Mr. Kanani. It is true to say that I never instructed
my advocate to mentioned that the Diamonds from our stock were
sold to accused Niravbhai Parikh in my notice, complaint and
evidence affidavit. The stock Register of B. Atul Kumar and
Company for the year 2017 is not available.
58. I am not aware whether complainant company was
submitting J-1 Form to VAT Authorities in respect of Diamonds
sold in Financial year. I am not aware whether complainant
company was submitting J-2 Form to VAT Authorities in respect of
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PW-01 Exh.5
Diamonds purchased in Financial year. It did happen that I am
made aware about Form No.J-1 and J-2 today first time. I am not
aware which documents M/s. Viral Shah and Company used to
submit alongwith VAT Returns till today.
59. I have heard name of GIA. Gemological Institute of
America. I am not aware at which place the office of above
Institute was situated in the year 2017. It is true to say that said
Institute is working in area of certifying and checking quality of
the Diamonds. It is true to say that the Diamonds mentioned in
Exh.19 and 20 are not certified from GIA. I am not aware whether
the Bill Number of Diamonds mentioned in Exh.19 and 20 was
manually generated by B. Atul Kumar and Company in the year
2017. No other documents except Invoice Exh.19 and 20 were
prepared by complainant company in the name of Nirav Parikh
pertaining to the Diamonds mentioned in it.
60. I have not inquired or made any attempt to make me aware
as to who is looking after the business of Nandan Buildcon after
June, 2017. It is true to say that till today I am not aware office
address of Nandan Buildcon. It is true to say that till today I am
not knowing any person connected with Nandan Buildcon. It is
true to say that I do not possess any document to show that the
name of Nandan Buildcon and Manjusha Jain was told to me by
the accused. It is true to say that till today I have neither seen
Manjusha Jain nor had any occasion to meet her.
61. There was no practice of keeping Delivery Note in the year
2017 adopted by complainant. It is true to say that the Diamonds
mentioned in Invoices Exh.19 and 20 were kept at EW 2010, 2nd
Floor Bharat Diamond Bourse on 12.06.2017 before preparation of
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PW-01 Exh.5
Exh.19 and 20. I do not remember whether any person entering in
Bharat Diamond Bourse in the month of June 2017 has to record
his entry in any Register at Security or had to fill up any entry slip
or pass. I am not aware rather I do not remember whether the
person to whom the visitor was to visit had to given any
requisition for entry of visitor. It is true to say that I do not possess
any document with me to show that Mr. Nirav Parikh entered in
Bharat Diamond Bourse on 12.06.2017. It is true to say that I
never inquired with Nirav Parikh as to Nandan Buildcon and
Manjusha Jain. It is true to say that till today I am not knowing
what was the business of Nandan Buildcon and Manjusha Jain in
the year 2017. It is true to say that I never told to Mr. Nirav Parikh
that I want to meet Nandan Buildcon and Manjusha Jain in the
year 2017.
62. It is true to say that there is nothing in writing as to the
representation made by accused and his wife pertaining to desire
of purchasing Diamonds in his own name for and on behalf of
them and he will pay necessary amount by post dated cheques etc.
as mentioned in para 4 of my evidence affidavit.
63. Myself gave instructions to advocate Gunjan Mangala for
drafting demand notice dated 28.09.2018 produced at Exh.28. I
do not remember whether I had instructed or not about
representation made by wife of accused Nirav Parikh to advocate
Mangala for mentioning it in demand notice. Now I am shown
Demand Notice Exh.28. It is true to say that said averments
mentioned in para 4 of evidence affidavit representation made by
wife of accused is not mentioned in demand notice. I had stated to
advocate Gunjan Mangala that accused and his wife had been to
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me in the month of May 2017 for representing to purchase
Diamonds. It is true to say that said averments are not mentioned
in Demand Notice Exh.28 and Complaint. It is not true to say that
as I have never stated anything to advocate Mangala, the same is
absent in Demand Notice Exh.28 and Complaint.
On oral request of the advocate for the accused cross
examination is deferred till next date.
R.O.A.C.
(M. P. Saraf)
Date : 11.02.2026 Judicial Magistrate, First Class
58th Court, Bandra, Mumbai.
J.O.Code :MH01362
CERTIFICATE
I affirm that the contents of this P.D.F. file evidence are same, word to word as
per the original evidence.
Name of Stenographer : Mrs. Aditi Ravikiran Dalvi
Court : Judicial Magistrate, First Class, 58th Court, Bandra,
Mumbai.
Dictated in open court on : 11.02.2026.
Transcribed and Typed on : 11.02.2026.
Order printed and Signed on : 11.02.2026.
Order Uploaded on : 11.02.2026.
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