Untitled - Central Bureau of Investigation

The views expressed in the 'CBI 

Bulletin' are exclusively of the authors 

and do not correspond necessarily 

to the official views of the Central 

Bureau of Investigation. 

CBI BULLETIN 

Vol. XIX Nos. 4-6 

EDITORIAL BOARD 

Patron 

AMAR PRATAP SINGH 

Director 

Editor 

SUJEET PANDEY 

DIG (Trg.) 

Concept, Design & Print by: 

GENESIS 98100 33682 

genesisadvt@hotmail.com 

CONTENTS 

Page No. 

Editorial 2 

Counter-Terrorism and Police Legitimacy 3 

The Future of Policing Challenges: 

Technology (In) Crimes by Pratap Reddy 5 

Forensic Auditing by J.L. Negi 8 

The Wave of Future...by Akansha Gupta 14 

The Architecture of Cyber Security by 

Col. Debtoru Chatterjee 17 

Advancement of Techniques for Forensic Examination of 

CDs/DVDs by Mukesh Sharma & Shailendra Jha 38 

New Building of CBI Head Office 43 

lhchvkbZ cuke Hkz"Vkpkj & vfuy ijk'kj 45 

In Home News 46 

Cover : 

Hon'ble Prime Minister Dr. 

Manmohan Singh, along with Shri V. 

Narayanasamy, MoS (PP), Smt. Alka 

Sirohi, Secretary (P&T), Shri T.K.A. 

Nair, Principal Secretary to PM, Shri 

Amar Pratap Singh, Director, CBI & 

others on the occasion of inauguration 

of the new CBI Headquarters 

RESTRICTED FOR POLICE USE 

CBI Bulletin April - June 20111

Editorial 

On 30th April, 2011, CBI witnessed the fulfilment of it’s long cherished 

dream of having it’s own headquarters building - a state of the art, 

green building. While inaugurating the same, Dr. Manmohan Singh, 

the Hon’ble Prime Minister of India, lauded the professional work 

done by the CBI, and the benchmark it has set for other Investigating 

Agencies to emulate. He also emphasized on the commitment of the 

Government towards technological needs of the organization. 

In the past few decades, use of technology has indeed become an 

inseparable part of crime detection. One area that has emerged 

fast is the use of information technology by the criminals, which is 

posing new challenges everyday for law enforcement agencies in 

prevention and detection of crime. About 80% crimes, according to 

me, have atleast some elements involving use of digital equipments 

and of Cyber space. Therefore, the upgradation of technological and 

scientific knowledge is the need of all law enforcement agencies of 

the country. 

Since the CBI Bulletin has become an effective medium of disseminating 

the latest in the field of investigation and other police related subjects 

to Investigating Officers of India and abroad, we decided to cover 

issues related to Cyber Crime and Cyber Forensics in this edition of 

the bulletin. We have included some important articles on Cyber 

Security and Scientific Investigation which will definitely enrich the 

readers involving latest technology. Articles like “The Future of Policing 

Challenges : Technology in Crimes”, “Forensic Auditing” and the 

article “Advancement of techniques for Forensic Examination of CDs/ 

DVDs” throws light on the importance of technology and forensic 

development in investigation. Articles titled “Cloud Computing” and 

“The Architecture of Cyber Security” explores the cyber world and 

gives us updated information. 

We fervently hope that this issue of the Bulletin shall make significant 

contribution to the information inputs of our readers. As always, we 

look forward to your comments and suggestions, which help us in 

shaping the Bulletin. 

Editor 

2 CBI Bulletin April - June 2011

in the face of the London bombings 

of 2005, he said that provision 

of information to the public is a 

fundamental clue to help police and 

to retain contact with the public 

about what measures are necessary in 

the face of unprecedented threat of 

terrorism. He said it is the dilemma of 

our times to understand the delicacy 

of the legitimacy of police work and 

to provide detailed rationale for the 

way the police functions in tackling 

terrorism. Quoting Sir Robert Peel, 

Lord Blair said, "The police are the 

public and the public are the police." 

12th D.P. Kohli Memorial Lecture on 

“Counter-Terrorism and Police 

Legitimacy” 

delivered by Lord Ian Blair at Vigyan Bhawan 

on 3rd June, 2011 

Community Policing and 

Communication with Public 

is Key to Police Legitimacy 

-V.Narayanasamy, 

MoS (PP) 

Police Legitimacy is based 

on the Delicate Balance 

between Police Behaviour 

and Public Acceptance. 

- Lord Ian Blair 

Terrorists must be countered 

within the Rule of Law; Fight 

against Corruption should 

start at School. 

- Amar Pratap Singh, 

Director, CBI 

DELIVERING the D.P. Kohli Memorial 

Lecture on "Counter-Terrorism and 

Police Legitimacy" Lord Ian Blair, 

Former Commissioner of Metropolitan 

Police, London (Scotland Yard), said 

the world is struggling to contain a 

monster called terrorism, in a new 

and terrible guise. He opined that the 

challenge is that the effort to overcome 

terrorism should not threaten the very 

legitimacy of agencies involved in the 

struggle. 

Lord Blair said, the legitimacy of the 

police in dealing with terrorism is not 

based solely on adherence to laws, but 

on a delicate balance between police 

behaviour and public expectations. 

He said police legitimacy is nourished 

by conformity to rules, procedures 

and justifiability of the rules in terms 

of shared beliefs between police and 

the public. Recounting his experience 

Union Minister of State for Personnel 

& Public Grievances Shri V. 

Narayanasamy said that the excellence 

and credibility, associated with the 

CBI, are the outcome of the systems 

and procedures established over the 

decades. He said it is appropriate 

that the values and ideals of late Shri 

D.P. Kohli are recollected every year. 

Shri Narayanasamy said one of the 

most important reasons behind the 

glorious success stories of the CBI is 

the tradition of its team-work, backed 

by painstaking work of each member 

of this team. He said that the terrorism 

must be condemned and countered, 

and this will have to be done keeping 

in mind all provisions of law and by 

observing human rights. He said it is 

only by way of strictly observing the 

Rule of Law that will give legitimacy 

to police and other counter-terrorism 

agencies. Quoting Mahatma Gandhi, 

the Minister said, "In fighting this just 

war, we must use means that are 

righteous and which are in conformity 

with our Constitution". He advocated 

the concept of community policing 

in fighting crime and terrorism. 

Shri Narayanasamy said that police 

should expend significant resources 

in communicating with public and 

their communication must always 

be sincere, honest, clear, consistent 

and reliable. Any information gap, 

he said is usually filled by unverified 

reports, false leakage to the Media and 


umours from unscrupulous elements 

of the society. 

Addressing the gathering, Director, 

CBI Shri Amar Pratap Singh advocated 

a campaign by society against 

corruption. Mr Singh said, the fight 

against corruption should start at 

school. Referring to the demand for 

a comprehensive Lokpal Bill, he said 

it would be an autonomous body to 

tackle corruption at the highest level. 

Shri Amar Pratap Singh said that the 

CBI has investigated a number of cases 

that challenge the legitimacy of police 

action against alleged terrorists. He 

referred to the recent Supreme Court 

judgement that fake counter killings 

are in the category of 'rarest of rare' 

and policemen found involved in such 

killings must be given death sentence. 

Director, CBI said police legitimacy 

is upheld only when terrorists are 

countered within the Rule of Law and 

in accordance with the oath which 

each policeman takes and upholds 

under all circumstances. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Union Minister of State for Personnel & Public Grievances Shri V. Narayanasamy 

gave away Police Medals on this occasion. The awardees were : 

Shri Zaki Ahmed, IPS, the then DIG, CBI, SC-III, Delhi; 

Dr. (Ms.) Neeraja Gotru, IPS, DIG, CBI, SC-III, Delhi; 

Shri Rakesh Aggarwal, IPS, DIG, CBI, AC-I, Delhi; 

Shri Anurag, IPS, DIG, CBI, SU, Delhi; 

Shri Mahesh Kumar Aggarwal, IPS, DIG, CBI, ACB, Chandigarh; 

Shri Sujeet Pandey, IPS, DIG, CBI Academy, Ghaziabad; 

Shri S.J.M. Gillani, IPS, DD (A), CBI HQ, Delhi; 

Shri Heimonlang Nongpluh, IPS, DIG, CBI, ACB, Guwahati; 

Shri N.M. Singh, Sr. SP, CBI, SCB, Kolkata; 

Shri Hari Singh Gurawaria, ASP, CBI, SC-III, Delhi; 

Shri Ghanshyam Rai, ASP, CBI, ACB, Lucknow; 

Shri S.S. Kishore, ASP, CBI, SC-III, Delhi; 

Shri Harish Chander Sharma, ASP, CBI, AC-III, Delhi; 

Shri Prashant Kumar Pande, ASP, CBI, ACB, Bhubaneswar; 

Shri Sushil Prasad Singh, DSP, CBI, ACB, Pune; 

Shri S.K. Sareen, DSP, CBI, BS&FC, Mumbai; 

Shri Kalaimani Gopalan, DSP, CBI, SCB, Mumbai; 

Shri Sandip Ghosh, DSP, CBI, IPCC, Delhi; 

Shri N.R. Nair, the then Inspector, CBI, ACB, Chennai; 

Smt. Suresh Balyan Kumar, the then Inspector, CBI, ACB, Mumbai; 

Smt. Shama Maruf, Inspector, CBI, ACB, Dehradun; 

Shri Roshan Lal Yadav, Inspector, CBI, ACB, Chandigarh; 

Shri Ravinder Kumar, Inspector, CBI, AC-III, Delhi; 

Shri Manak Chand, Inspector, CBI, ACU-IV, Delhi; 

Shri Kumaresan Krishnaswamy, Inspector, CBI, EOW, Chennai; 

Shri Raj Rattan, Sub-Inspector, CBI, SU, Delhi; 

Shri Ashok Kumar Sharma, the then Sub-Inspector, CBI, AC-III, Delhi; 

Shri Sambhu Nath Das, Sub-Inspector, CBI, SCB, Kolkata; 

Shri S. Padmanathan, Sub-Inspector, CBI, ACB, Chennai; 

Shri Bansi Dhar Tiwari, ASI, CBI, Interpol, Delhi; 

Shri Dilbagh Khatri, Head Constable, CBI, EOU-I, Delhi; 

Shri Rewel Singh, Head Constable, CBI, SU, Delhi; 

Shri Harpal Singh, Head Constable, CBI HQ, Delhi; 

Shri Pan Singh Bisht, Head Constable, CBI, EO-II, Delhi; 

Shri S.K. Karmakar, Constable, CBI, BS&FC, Kolkata; 

Shri K. Abdul Rasheed, Constable, CBI, SCB, Chennai; 

Shri S. Ravi, Constable, CBI, SCB, Chennai; and 

Shri Om Prakash Bishnoi, Constable, CBI HQ, Delhi. 


The Future of Policing Challenges: 

Technology (In) Crimes 

PRATAP REDDY, IPS* 

INTRODUCTION 

USE of technology is increasingly 

becoming inseparable part of Crimes 

and the Criminals as such, Policing 

as a profession cannot remain aloof 

to the technology evolution because 

of its impact on the day-to-day lives 

of victims of crime. From innocuous 

looking text messages on the mobiles 

enticing gullible and greedy persons 

with promises of millions to the 

sophisticated bots and network 

compromises that were seen in the 

incidents of the play station network 

of Sony and the Citibank Card Frauds 

recently – the spectrum of crimes 

involving use of technology is only 

growing. The ever-increasing role of the 

Information Technology touching the 

lives of every citizen in India through 

the various e-Governance initiatives 

is bringing even ordinary citizens onto 

the information highway and thereby 

exposing them to the potential risks 

associated with the cyberspace. Indian 

economy has been served exceptionally 

well by the growing Information 

Technology Industry and the risks 

on the information superhighway if 

not addressed, have the potential to 

seriously dent the Indian growth story. 

The onerous burden of not only dealing 

with ordinary crimes to sophisticated 

crimes, but also ensuring the safety 

on the information super highway 

by providing the needed response 

and, remedy lies at the doorsteps 

of professional Law Enforcement 

Agencies. 1 

LEGISLATION AND 

APPARATUS TO DEAL 

WITH CYBER CRIME IN 

INDIA 

Enactment of the Indian Information 

Technology Act, 2000 and the 

establishment of the first Cyber 

Crime Police Station at Bangalore 

in 2001 signaled the will of the 

Indian Government and Indian Law 

Enforcement Agencies resolve to 

tackle the technology crimes in a more 

focused way. Since then, almost every 

State has created a dedicated Cyber 

Crime Police Station and/or Cyber 

Crime Cells. The CBI took the initiative 

to establish the country's most wellequipped 

Cyber and High-tech Crime 

Investigation and Training Centre 

(CHCIT) with the assistance of the 

Department of Information Technology 

(DIT), Government of India. The 

rapid growth and sophistication of 

technologies during the last decade 

alone, has led to increasingly newer 

types of crimes, so far unknown being 

reported. The realization that some 

important elements were missing in the 

I.T. Act, 2000 and the emerging nature 

of Cyber Crime demanded a substantial 

overhaul of the I.T. Act, 2000. This 

has culminated in the Information 

Technology (Amendment) Act, 2008 

covering various issues that emerged 

with the increased proliferation of 

technology and tools and India's 

willingness and preparedness to legally 

deal with these emerging challenges of 

technology was amply demonstrated 

with the amendment of the I.T. Act, 

2000 within less than a decade. The 

senior police leadership has been 

focusing its attention on the capacity 

building within Law Enforcement 

Departments to deal with technology 

crimes with the introduction of 

Cyber Crime modules as part of law 

enforcement trainings across India. 

Public Private Partnerships (PPPs) 

like the NASSCOM-DSCI2 Cyber 

Security Initiative has been working 

with various State Police Departments 

through its network of Cyber Labs 

and is providing training to the Law 

Enforcement Officers and other 

Government officials in the areas of 

Cyber Crime Investigations and Cyber 

Forensics. Over 8,000 Police personnel 

and Prosecution personnel have been 

trained at these Cyber Labs. 

Despite the efforts from Governments 

and Law Enforcement Agencies in 

India, there is a huge and unmet need 

to build broad-based and specialized 

skills among the Law Enforcement 

Agencies to tackle the threats posed 

by technology crimes. 

ISSUES AND CHALLENGES 

IN DEALING WITH CYBER 

CRIMES 

Under-reporting of Crimes: 

There is a general lack of appreciation 

at the cutting-edge level Investigators 

on the issues arising out of Cyber 

1 

The words 'Technology Crimes' and 'Cyber Crimes' have been used interchangeably in this acrticle. 


Crime and the provisions of the Indian 

Information Technology Amendment 

Act, 2008. In the absence of the 

wherewithal to investigate technology 

crimes, a certain tendency is being 

seen, wherein the officers either find it 

easier to file the cases simply under the 

conventional IPC categories without 

invoking the Information Technology 

Amendment Act, 2008 or dodge the 

registration of the crime. Either way, 

this is leading to under-reporting of 

technology crimes. 

In crimes involving individual victims, 

a large number of online victims 

(generally women) of obscenity, 

threat, etc., are approaching the Law 

Enforcement Authorities for resolution 

of their grievances and do not wish to 

pursue their cases in a Court of Law for 

fear of loss of reputation and honour. 

Similarly, number of individuals, 

largely well educated and, people in 

high positions, who have fallen victims 

to the online frauds (popularly known 

as Nigerian Frauds), in majority of the 

cases do not want to pursue criminal 

investigations due to the fear of 

ridicule and they too want amicable 

resolution. 

The I.T. Industry, of late, has started 

seeing increasing number of crimes 

committed by insiders and also by 

external organized criminals. While the 

industry with its vast internal technical 

resources deals with the incidents in a 

very serious way, are wary of making 

public many incidents by reporting 

them to law enforcement due to the 

concerns of enterprise reputational 

risks. 

Finally, the concerns of the enterprises 

in the ability of the Law Enforcement 

Agencies to investigate technically 

complex cases and subsequently, the 

long time taken for completion of 

trail in Criminal Courts are important 

factors discouraging the companies 

from reporting the Cyber Crime seen 

in their enterprises. 

TECHOLOGY-RELATED 

CHALLENGES 

Internet and the related communication 

technologies that evolved over a 

period of time, were primarily aimed at 

enhancing the operational efficiencies 

of the business enterprises and 

subsequently, extended to make the 

lives of the common citizens seamless 

and connected. Vulnerabilities of the 

networks, systems and various devices 

started attracting the attention of the 

organized criminals and, the ordinary 

criminals alike due to easy access and 

near anonymity of the criminal in 

the cyberspace and finally, the ease 

of launching criminal attack from 

anywhere in the world, without any 

national geographical restrictions. The 

ubiquitous nature of the hand-held 

devices and their interoperability over 

vast networks has added an additional 

dimension to the threats from 

cyberspace. The retrofitting of security 

technologies and the forensic tools 

to dissect and unravel the criminal 

acts are complex, not easily available 

and, above all, are expensive. The 

technology-related issues have made 

the job of the law enforcement more 

complex in investigating technology 

crimes. Law Enforcement Agencies 

are further handicapped by the lack of 

technical skills among the Investigators 

in understanding emerging technologies 

and the tools needed for forensically 

extracting the needed evidences. 

LEGAL AND 

JURISDICTIONAL 

CHALLENGES 

In the conventional offences scenario, 

the victim and the perpetrator have 

some physical and proximate contact 

and this allows the Law Enforcement 

Agencies to conclusively connect 

the criminal to the crime. However, 

in Cyber Crimes, the victim and the 

perpetrator need not be physically in 

contact and, in fact, they can be located 

in two or more geographically distant 

locations (often different countries). 

This leads to issues of jurisdiction and 

compatibility of legislations to proceed 

against the criminals and finally, 

becomes a huge task for the Law 

Enforcement Agencies to connect the 

perpetrator to the crime. The present 

level of international cooperation is 

not able to effectively deal with transborder 

crimes like Cyber Crimes. 

NEED FOR A NATIONAL 

ACTION PLAN 

Keeping in mind the challenges 

identified, there is an urgent need to 

come up with a National Action Plan 

for addressing the challenges posed 

by technology crimes. The following 

measures will help us address the 

issues: 

Build Cyber and High-tech Crime 

investigations infrastructure with latest 

technology and tools, across various 

Law Enforcement Agencies in India. 

Efforts like the CHCIT of CBI and 

the CCPS of Bangalore needs to be 

replicated across India to focus on the 

investigations of Cyber and High-tech 

Crimes. 

Make sustained efforts to build 

technical skills among the identified 

Investigators by imparting them 

advanced trainings in Cyber Crime 

investigations and Cyber Forensics. 

Work on a general plan to create 

widespread awareness among the Law 

Enforcement Personnel to appreciate 

the importance of digital evidences, 

which have become common feature 

even in most of the conventional 

crimes. This will promote reliance on 

scientific evidences rather than bruteforce 

investigation methods. The 

increasing awareness will also lead to 

greater number of technology crimes 

getting registered at the Police Station 

level and thereby solving the problems 

of under reporting / non-registration of 



Build advanced Cyber Forensics 

expertise among the personnel of 

Forensics Sciences Laboratories to 

help Investigators to deal with complex 


Work with the Prosecution and 

Judiciary to build awareness on the 

digital evidences and Cyber Forensics 

to enable them to appreciate the 

tools and technologies used by the 

criminals and the forensics used by the 

Investigators. 

Overcome the lack of internal capacities 

among Government agencies and the 

Law Enforcement Agencies to deal 

with the emerging and fast-paced 

changes in technologies by working 

with the industry and academia. Such 

collaborations will allow the agencies 

to avail of the services of the experts 

and advanced tools for technology 

crimes resolution. 

Enhance collaborations with various 

international bodies (Government 

bodies, industry and for profit/not for 

profit bodies) working in the areas of 

enhancing Cyber Security and Cyber 

Crimes prevention, so as to bring in 

increased cooperation in investigations 

of Cyber Crimes. 

CONCLUSION 

The challenges to deal with Cyber Crime are enormous. However, we in India are 

uniquely positioned to address the challenges by leveraging – 

(a) The vast number of technically qualified personnel within the Police Departments, 

who can be made future ready to tackle Cyber Crime with appropriate capacitybuilding; 

(b) A contemporary legislation dealing comprehensively with various technology-related 

crimes; and 

(c) A huge and world renowned I.T. Industry with advanced technical expertise in all 

emerging areas of Information Technology and Communications. It is up to the 

Indian Law Enforcement Agencies and its leaders, to leverage these opportunities to 

fight the menace of Cyber Crimes competently and effectively. 

2 

NASSCOM (National Association of Software and Service Companies) and DSCI (Data Security Council of India). 

* 

The author is Senior Director, Cyber Security, NASSCOM 


Forensic Auditing 

J.L. NEGI, GM, RBI, CBI HO, New Delhi. 

INTRODUCTION 

‘FRAUD’ refers to an intentional act 

by one or more individuals among 

management, those charged with 

governance, employees or third parties 

involving the use of deception to 

obtain an unjust or illegal advantage. 

Fraudulent financial reporting 

involves intentional misstatements, 

in any one or more ways as stated 

as deception such as manipulation, 

falsification or alteration of accounting 

records or supporting documents, 

misrepresentation in or intentional 

omission from the financial statements, 

significant events, transactions or 

other information, intentional, 

misapplication of accounting principles 

relating to measurement, recognition, 

classification, presentation, or 

disclosure of material transactions. 

Accounts may be falsified to conceal 

absolute theft of money or money’s 

value and true results of operations 

or financial position of the entity with 

a view to prevent timely detection of 

frauds. Detection of fraud is necessary 

to book the fraudster. There are many 

methods by which fraud can be 

detected and investigated and one of 

such method is forensic auditing. 

For any entity, the biggest challenge 

is to prevent leakages and fraudulent 

activities present in the system. Placing 

the internal controls in place, having 

proper internal and forensic auditing 

strategies should form a significant part 

of the Implementation Guidelines. 

Major accounting scandals involving 

Enron, Worldtel, Parmalat and Satyam 

have been widely reported. In all these 

cases, the methods and purpose of 

manipulations in financial statements 

were peculiar to the motives of such 

manipulations. Such frauds were 

successfully investigated with the aid 

of forensic auditing. 

The objective of forensic audit is to 

find whether or not a fraud has taken 

place. Forensic auditor shall have to 

examine voluminous records and 

witnesses, if permitted by law. Proper 

documentation is vital in substantiating 

the findings. The auditors need to have 

a fair knowledge of entity’s business and 

legal environment. They should also 

have awareness of computer-assisted 

audit procedure for carrying out proper 

forensic audit. The forensic audit also 

requires an innovative approach from 

the auditors, so that they are able to 

outsmart the fraudster. 

DEFINITION 

Forensic auditing is examination 

of an organization’s or individual’s 

economic affairs, resulting in a report 

designed especially for use in a Court 

of Law. Forensic audit is similar to the 

tax audit. Both strive to establish a 

comprehensive picture of an entity’s 

finance (assets, liabilities, total income, 

and cash flow). However, while a tax 

audit is intended to determine the 

true size of one’s tax liability, forensic 

audit can have several goals, including 

mapping cash flow/cash transactions, 

indentifying accounting errors and 

enumerating total assets. Forensic 

auditing involves examination of 

legalities and financial audits. The 

objective is to find out whether or not 

true business value has been reflected 

in the financial statement and in the 

course of examination to find whether 

any fraud has taken place. 

The term ‘forensic audit’ has not 

been clearly defined anywhere. 

However, the object is to relate the 

findings of audit by gathering legally 

tenable evidence and in doing so, the 

corporate veil can be lifted (in case 

of corporate entities) to indentify the 

fraud and the persons responsible for 

it (a criminal offence). 

A forensic auditor is supposed to 

have expertise in one or more of 

relevant disciplines like auditing, fraud 

examination, accounting, law, and 

computer technologies apart from the 

investigative skills to collect, analyze 

and evaluate evidential matter and 

to interpret and communicate the 

observations and findings. Forensic 

audits are used whenever Law 

Enforcement Agencies need reliable 

data on parties’ financial status or 

activities. 

ELEMENTS OF FORENSIC 

AUDITING AND AREAS OF 

APPLICATION 

Forensic auditors begin by taking 

all the accounts, inventories, assets, 

capital and other economic elements 

and determining how they should 

work together. To use an example, if 

an auditor sees that a business grosses 

Rs. 10 crore a year, he assumes that the 

profits, cash, new capital, inventories, 

payroll, rent and other costs add 

up to Rs. 10 crore. He looks at the 

profits, cash, etc., and checks how 

they ought to interact (e.g. in some 

cases, an systemic overlap between 

certain values, which the accountant 

would make note of so as not to 

overcount. Once he has collected all 

of the elements (as well as caveats) he 


would establish an ideal model as to 

how each side of the balance sheet 

should read. Auditing for fraud is as 

much of an intuitive process as it is a 

formal, analytic methodology. It is as 

much of an art as it is a science. Skill 

depends on the right mind-set (like 

thinking like a fraudster, keen eye to 

look at weaknesses in controls) and 

practice. The requirement is not just 

to master the techniques of forensic 

audit but also to have the required 

mental disposition of doggedness and 

persistence. There is a rising trend of 

frauds involving small amounts, so that 

these do not get highlighted easily. 

The truth is that today is an age of 

complexity where new technological 

developments have spurred 

developments in so many walks of life 

and subject areas. Concentrating on the 

financial system, the financial system 

infrastructure is mainly dependent 

on the technology backbone. New 

types of products including derivatives 

and various delivery channels are 

simply impossible to design, build 

and implement without availability of 

computing technologies. 

Product innovation and their 

complexities in globalized and 

competitive world have created a 

plethora of accounting rules and 

other regulations impacting the way 

transactions are stored, recorded and 

valued. This milieu has led to increased 

susceptibility to mask fraudulent 

activities. 

The penetration of technology has led 

to a situation that clear trail of a financial 

transaction can be made possible only 

after drilling through several layers of 

technologies in addition to the human 

component. Forensic accounting 

methodologies is imperative to fully 

decrypt and decipher the mechanics 

of the complex financial transaction 

and conclude about the presence 

of a fraud and to present the case in 

manner amenable and acceptable in a 

Court of Law. 

Facing a rising volume of frauds and 

involvement of the employees in a 

large number of cases, the country’s 

financial system has geared up to use 

IT-enabled forensic audit system to 

counter it. More and more corporates 

are making attempts to use IT-enabled 

solutions for proactive data analysis. 

But use of IT in fraud detection is 

still in the nascent stage. Despite 

advancement in IT, most frauds are 

still being detected through internal 

audits, regulatory inspections, surprise 

visits by vigilance team and complaints 

received from public. 

INTEGRATION OF 

FORENSIC AUDITING 

WITH REGULAR 

INVESTIGATION 

In India, there are agencies which are 

responsible for investigating fraud and 

corruption. To make their effectiveness 

better, there is a need to integrate 

forensic auditing with the traditional 

tools used by the investigating 

agencies. The forensic auditing can 

provide preliminary data upon which 

these investigating agencies can 

base their investigations. The formal 

wedding between forensic auditing 

and investigating agencies can go a 

long way in preventing frauds. Fraud 

investigation requires competence in 

forensic audit and also technical and 

transactional expertise. 

Normal Audit Vs. Forensic 

Audit 

It is essential that differences between 

the normal audit and forensic auditing 

are clearly understood and appreciated. 

The questions the forensic auditor 

has uppermost in mind are not how 

an accounting system and internal 

controls stack up against applicable 

standards, but rather to understand 

and analyze; 

Where are the weakest links in 

the system’s chain of controls? 

What deviations from 

conventional good accounting 

practices and/or rules or 

guidelines are possible in the 

system? 

How are off-line transaction 

handled? 

Who can authorize such 

transactions? 

What would be the simplest way 

to compromise this system? 

What control features in the 

system can be by passed by 

higher authorities? 

What is the nature of the work 

environment and 

What are the provisions on 

manual intervention? 

Comparison between normal 

audit evidence and forensic audit 

evidence includes many aspects 

like documentation verses public 

document searches, inquiry verses 

interviewing, confirmation verses 

varied alternative sources, physical 

examination verses electronic 

laboratory analysis of evidence, reperformance 

verses detailed analysis of 

electronic data and observation verses 

surveillance. Most of the corporate 

by statute are required to engage 

Statutory Auditors to audit the balance 

sheet. The auditors do the auditing 

of the financial statements on the 

basis of information provided by the 

management. They cannot do detailed 

auditing as mandate does not give the 

scope of such auditing. Moreover 

they do not do the investigative work. 

There are distinct differences between 

Statutory Audit and Forensic Audit 

which are as under: 


Sl. No. Function Statutory Audit Forensic Audit 

1. Objective Express opinion as to ‘true & fair’ 

presentation. 

2. Techniques ‘Substantive’ and ‘compliance’ 

procedures. 

3. Period Normally, all transactions of the 

particular accounting period. 

4. Verification of stock, Relies on the management 

estimation of realizable value certificate/representation of 

of current assets, provisions/ management. 

Liability estimation, etc. 

5. Off balance-sheet items (like 

contracts, etc.) 

Used to vouch the arithmetic 

accuracy & compliance with 

procedures. 

6. Adverse findings, if any Negative opinion or qualified 

opinion expressed, with/without 

quantification. 

Determine correctness of the accounts 

or whether any fraud has actually taken 

place. 

Analysis of past trend and substantive 

or ‘in depth’ checking of selected 

transactions. 

No such limitations. Accounts may be 

examined in detail from the beginning. 

Independent verification of suspected/ 

selected items carried out. 

Regularity and propriety of these 

transactions/contracts are examined. 

Legal determination of fraud and naming 

persons behind such frauds. 

Professional auditing standards have 

enjoined upon auditors to consider 

the risks of material misstatements 

due to a fraud. During the course of 

an audit, evidence or information 

may come to the auditor’s attention 

that fraud may have occurred and 

the auditor maintains an obligation 

to perform sufficient audit work to 

obtain reasonable assurance that the 

financial statements are not materially 

misstated. In such a circumstance it 

may become necessary to involve a 

forensic specialist in order to obtain 

the appropriate level of assurance with 

respect to the financial statements. 

Propriety Audit v. Forensic Audit 

There is also difference between 

Propriety Audit and Forensic Auditing. 

The propriety audit is not complete 

in itself and it can be supplemented 

by forensic auditing. Propriety audit 

is conducted by Supreme Audit 

Institutions (SAI) to report on whether 

Government accounts, i.e., all 

expenditure sanctioned and incurred 

are need-based and all revenues due 

to Government have been realized in 

time and credited to the Government 

account. In conducting the propriety 

audit, “Value for Money audit” 

technique aims at lending assurance 

that economy, efficiency and 

efficacy have been achieved in the 

transactions for which expenditure has 

been incurred or revenue collected is 

usually applied. The same analogy, 

with modifications to the principles of 

propriety of public finance, applies in 

forensic audit to establish fraudulent 

intentions if any, on the part of the 

management. Financial frauds results 

of wasteful, unwarranted and unfruitful 

expenditure or diversion of funds 

by the investigated entity to another 

entity. 

TECHNIQUES OF 

FORENSIC AUDITING 

One of the techniques is a case of 

unintentional errors (mistakes) or 

fraud. The Benford’s law states that 

fabricated figures as indicators of 

fraud possess a different pattern from 

random or valid figures. On detecting 

any such phenomenon, the variable 

is subjected to a detailed scrutiny. 

Relative Size Factor detects outliers 

or unusual data, which may be due 

to either simple errors or frauds based 

on the basic concept that each field 

in any transaction has a normal range 

and any data falling outside the range 

is unusual or an outlier and need to be 

further, investigated. There are many 

other techniques of forensic auditing. 

Two of the important techniques are 

discussed in this article. 

(a) 

Data Mining and Data Analysis 

Technique – Data mining can 

be used as a forensic auditing 

technique which involves use 

of computer-assisted technique 

to mine large volumes of data 

for new, hidden or unexpected 

information or patterns. Data 

mining techniques are categorized 

into Discovery, Predictive 

Modeling and Deviation and Link 

analysis. One of the best ways 

of addressing the challenge of 

fraud, waste and abuse is through 

computer matching. Regarded 

as effective management tool, 

matching techniques can be 

used to examine extremely large 

amounts of computerized data 


(b) 

quickly and cheaply. The ability 

to match computer data or in 

modern terms data mine has 

come a long way as evidenced 

in burgeoning forensic auditing 

field. Data analysis is, in fact, one 

of the most important techniques 

for any auditing leave alone the 

forensic auditing and it can help 

in giving audit a meaningful 

direction. Database can be 

used for generating meaningful 

information which can provide 

useful feed for auditors going 

to audit on the ground. The 

database generated by various 

filed units can be operated upon 

by some data mining software, 

such as ACL (Audit Command 

Language) which will throw all 

the exceptions in a financial 

year. Similarly, various types of 

exceptions can be generated both 

on the revenue and expenditure 

side. The analysis of data can give 

useful trends which can be used 

for analyzing control weaknesses 

and also for putting a proper 

control system in place. 

Critical Point Auditing Technique 

- Critical point auditing technique 

aims at filtering out the symptoms 

of fraud from regular and normal 

transactions in which they are 

mixed or concealed. For this 

purpose, financial statement, 

books, records, etc. are analyzed 

mainly to find out: 

(i) Trend-analysis by tabulating 

significant financial transactions; 

(ii) 

Unusual debits/credits in accounts 

normally closing to credit/debit 

balances respectively; 

(iii) Discrepancies in receivable 

or payable balances inventory 

as evidenced from the nonreconciliation 

between financial 

records and corresponding 

subsidiary records (like physical 

verification statement, priced 

stores lodgers, personal ledgers, 

etc.); 

(iv) Accumulation of debit balances in 

loosely controlled accounts (like 

deferred revenue expenditure 

accounts, mandatory spares 

account capitalized as addition 

to respective machinery item, 

etc.); 

(v) False credits to boost sales with 

corresponding debits to nonexistent 

(dummy) personal 

accounts; 

(vi) Cross debits and credits and 

inter-accounts transfers; and 

(vii) Weaknesses/inadequacies in 

internal control/check systems, 

liked delayed/non-preparation of 

bank reconciliation statements, 

etc. Forensic auditing should 

focus on significant transactions. 

The critical point auditing 

technique emphasizes on 

trend analysis by tabulating 

significant financial transactions, 

detecting unusual debit and 

credit balances. The techniques 

also focuses on weaknesses/ 

inadequacies in internal control/ 

check system like delayed or non 

reconciliation of figures reported 

through accounts. The analysis 

of these can help in bringing out 

significant deviations. Besides, 

the techniques also emphasizes 

on finding out false debit or credit 

entries to detect frauds related 

with omission or commission. 

The Computer-Assisted Auditing 

Tools (CAATs) are used to deal 

with auditing in computerized 

environment for querying 

large datasets and to process 

complex transactions, thereby 

saving time and improving 

effectiveness. The tools help an 

auditor in implementing auditing 

procedures such as testing details 

of transactions and balances, 

identifying inconsistencies or 

significant fluctuations in the 

datasets being tested, testing 

general as well as application 

control of computer systems, 

re-performance of calculations 

performed by application or 

accounting systems among other 

areas. 

STEPS TO BE FOLLOWED 

IN FORENSIC AUDITING 

Certain steps would be required to 

establish a viable forensic auditing in 

unearthing the fraud; 

(1) Identify the Risks: The risk 

matrix needs to be established 

to identify the risk by doing 

analysis on distribution chain, 

level of awareness, absence of 

a proper grievance mechanism, 

non integration of accounts, noncreation 

of asset created out of the 

fraud amount, lack of appropriate 

documentation, the structure 

of management information 

systems, the frequency of the 

irregularities, etc. 

(2) Determine how these risks can 

be exploited: Each of risks can 

lead to siphoning off the money. 

The risk may be examined to 

establish integrity of the data 

and end-use of the funds. Each 

of the risks can be exploited and 

has got a potential for fraud and 

therefore, needs to be addressed 

carefully. 

(3) Availability of information: This 

is a significant aspect of forensic 

auditing. The form and content of 

information has a direct bearing 

on any investigation. The auditors 

should be thoroughly familiar 

with the rules & regulations to 

identify the source of information 

and also to determine how it can 

be used for drawing inferences. 

The actual expenditure should 

be linked to asset created and 


to compare it with some preestablished 

benchmarks. Getting 

hold of relevant information 

is very critical for any fraud 

investigation. 

(4) Develop Forensic Testing 

Protocols: This step would 

require a proper design of 

forensic auditing protocols, 

such as sample size for data 

testing, fraud risk questionnaire, 

developing operations flow chart 

and analyzing various aspects of 

those operations, developing a 

cause and effect relationship for 

various problems anticipated in 

the project etc. There are three 

phases to develop effective antifraud 

devices; assess, improve and 

monitor. A fraud risk assessment 

is a proactive step that can be 

taken to identify areas that pose a 

high risk of fraud. Once the risks 

are identified, a gap analysis can 

be completed and improvements 

can be recommended to mitigate 

the fraud risks, which can be 

subsequently monitored. The gap 

analysis and recommendations 

would typically be completed by 

a team separate from the team 

that will ultimately audit the 

improvements. A response plan 

should be put in place to ensure 

that there is a process to address 

any frauds that arise. 

(5) Perform data mining: Data 

analysis and data mining is the 

most important aspect of any 

forensic audit protocol. Thus, 

digitization of the ground data 

is quite significant for generating 

essential forensic auditing 

protocol. The use of data 

mining software would imply 

that the entire database has 

been examined and the residual 

errors which are characteristic 

of any sampling plan would 

automatically be eliminated from 

the system. 

(6) Analyze the results of data 

mining: Analysis of results of data 

mining would be significant for 

drawing conclusions. Analytical 

procedures can use for analyzing 

results of data mining. These 

procedures include comparing 

the trends in the current year 

with last year’s trend, projection 

of trend in various quarters of the 

current financial year, analysis of 

any abnormal variations in the 

trend, analysis of performance 

indicators. These analytical 

procedures can be applied on 

the data mined from the database 

to firm up conclusions regarding 

the operations. The analytical 

procedures help in proper 

interpretation of data. 

(7) Use the results of data mining: 

The results of data mining can 

be used where the likelihood 

of fraud is high and significant 

deviations are noted in data 

mining. This would help in saving 

a lot on the total audit resources 

required in conducting the actual 

audit at the field level as the audit 

teams will not be required to go 

to all the field locations. 

(8) Sharing experiences and best 

practices: Experience sharing 

and training would form a part of 

Forensic Auditing protocol. The 

forensic auditing discipline needs 

to be cultivated further. 

PRESENT STATUS IN CBI 

Presently, CBI is investigating cases 

involving financial, economic and bank 

frauds and use of forensic auditing 

is seen. During the investigation, the 

evidences are gathered and presented 

before the Court of Law to prove 

the charged. The element of tracing 

of the funds out of the proceeds of 

crime and attachment of property out 

of the proceeds of the crime is being 

attempted by CBI in some big cases 

investigated by it. In order to unearth 

the benefit of fraud derived out of the 

proceeds of the crime by the fraudsters, 

tracing of the funds is essential and 

with the help of experts, CBI is tracing 

the funds out of the fraud amount. The 

detailed investigation is undertaken 

to collect the route followed by the 

fraudsters in diversion of the funds, 

so that the assets acquired out of the 

proceeds of the crime can be traced. 

After tracing of the proceeds of the 

crime, attachment of such properties 

is attended to. The attachment of 

the property can be made either 

under the provisions of Criminal law 

(Amendment) Ordinance, 1944 or 

under the provisions of Prevention 

of Money Laundering Act, 2002. In 

order to attach the property, credible 

documentary evidence is required 

which can be tested before the Court 

of Law to prove that property sought 

to be attached is acquired out of the 

proceeds of the crime. This can be 

made possible by wedding of time 

tested method of investigation with 

forensic auditing. 

The forensic auditing with the help of 

computers has been extensively used 

in the case of Satyam Scam investigated 

by CBI. Certain sections of employees 

of the Satyam in connivance with 

MD and CMD have hidden the fake 

invoices in their systems by swapping 

the strings S (show) by H (hide) and 

H by S, thereby deceived the large 

majority of employees of the company 

who were the stakeowners. The 

modus operandi was unearthed by 

CBI by running a programme on the 

system by reversing the role of S and 

H, thereby the existence of 7651 fake 

invoices worth of Rs. 5118 crore was 

unearthed. This was doubly confirmed 

through the employees who were 

shown as executors of the projects 

and information obtained from the 

banks who did not receive cash from 

fake customers. The employees who 

did the manipulation and customers 

against whom fake sales were shown 

also confirmed the manipulation in 


the records. The generation of invoices 

was retrieved from data mining, 

which runs into millions of records. 

The author of the fake invoices were 

detected through swipe card details 

especially where Machine No., ID No. 

were completely destroyed/eliminated 

and passwords were extensively 

compromised. Certain fake invoices 

to the extent of Rs. 430 crore was 

unearthed with the help of detailed 

audit trail tracing the e-mails which 

were created in India but masked 

as the mail originated overseas. On 

the basis of deceptive mails certain 

products were developed without the 

specifications of the customers and 

after booking of the revenue, products 

were not delivered to customers 

but were achieved. The author of 

the mail was detected with the help 

of computer and service provider. 

The promoters of the company have 

diverted the money by floating 237 

front companies. The amount was 

layered in such a way to deceive the 

stakeholders. The layering of the funds 

was traced through detailed auditing 

which helped the investigating agency 

to present the credible evidence 

before the Court. 6,000 acres of land 

were purchased by the promoters out 

of the proceeds of the crime which 

were traced. Enforcement Directorate 

has already initiated action to attach 

the properties acquired after 1st 

July, 2005. The balance-sheet of the 

company was manipulated where 

loans taken from front companies and 

banks were not shown as liability in 

the balance sheet. The asset side was 

manipulated by showing equivalent 

amount of loans transferred from Bank 

of Baroda, New York against amount 

collected against fictitious sales. 

These fraudulent transactions were 

detected by preparing monthly cash 

flow statements as well as scrutiny of 

vouchers. 

CBI is building capacity amongst its 

officers by way of training to equip 

them with tools and techniques of 

forensic auditing for its extensive 

application in successful detection and 

prosecution of financial frauds. 

CONCLUSION 

Forensic auditing is a comprehensive auditing tool. Once it is completed, the 

organization’s key stakeholders should capitalize on the work by implementing 

controls to reduce the risk associated with the event identified as having material 

and significant ratings and being most likely to occur. The strength of current controls 

in place and whether they are preventive controls or detective controls are taken into 

consideration. Can the current controls be overridden or circumvented? Future audit 

programmes should include test on the design and implementation of these controls. 

If an event has been identified as inconsequential, forensic auditors may decide to 

take no action; even so, at least it would be documented and management would 

be aware of its existence. The forensic risk assessment is not the end of the process. 

Circumstances change constantly and some changes may trigger the need to revise 

the assessment. A fraud risk assessment process should be ongoing, dynamic and 

reflect the organization’s current business conditions. Forensic auditing combines 

legalities alongside the techniques of propriety (VFM audit), regularly, investigate and 

financial audits. The main aim is to find out whether or not true business value has 

been reflected in the financial statements and whether any fraud has taken place. 

In future, more and more organizations will be adopting forensic auditing tools to 

strengthen their systems and controls, given its inherent strength and advantages. 


The Wave of Future... 

IN today’s computing world, it can 

often feel like we are drowning in 

wave after wave of new trends. Cloud 

Computing is one such big wave. 

EXPANDING CYBERSPACE 

In recent decades, “cyberspace” 

has grown phenomenally. An 

interconnected global digital 

infrastructure, cyberspace includes the 

Internet, computer systems, hardware, 

software & services and digital 

information. Collectively, cyberspace 

has brought unprecedented economic 

growth, opportunity, and prosperity. 

It is the nervous system of today’s 

economy - most of our major economic 

institutions would not operate 

without it. It enables e-commerce, 

e-government, information-sharing 

and trade. 

Cyberspace also evolves quickly. 

Technologically, the connectivity, 

devices and uses of today - computing 

tablets, home networks, smart meters, 

cloud computing, social networks - 

have made the cyberspace of today 

radically different from that of five 

years ago. Demographically, young 

generations view social networking and 

online collaboration as parts of their 

daily lives. Geopolitically, cyberspace 

is expanding across borders, making 

the world smaller. Cyberspace will 

continue to evolve and change and 

its future is exciting and in many ways 

unpredictable. 

WHAT IS CLOUD 

COMPUTING? 

The term cloud computing “comes 

from the early days of the Internet 

where we drew the network as a 

cloud… we didn’t care where the 

messages went… the cloud hid it from 

us.” – Kevin Marks, Google 

While there has been much debate 

over what cloud computing means, 

in reality, the term is generic. Cloud 

computing is a future where companies 

won’t host their own infrastructure. 

It is a result of commoditization of 

IT services. In other words, it’s a 

transition of a once-exciting and new 

activity (an innovation) i.e. internet 

into a more commonplace and 

standardized commodity. All business 

activities keep on moving on this path 

of innovation to commoditization. The 

perfect example for this is electricity or 

water services. 

Akansha Gupta* 

There was a time when every 

household, town, farm or village had 

its own water well. Today, shared 

public utilities give us access to clean 

water by simply turning on the tap; 

cloud computing works in a similar 

fashion. Just like water from the tap 

in our kitchen, cloud computing 

services can be turned on or off 

quickly as needed. Like at the water 

company, there is a team of dedicated 

professionals making sure the service 

provided is safe, secure and available 

on a 24/7 basis. When the tap isn't on, 

not only are we saving water, but we 

aren't paying for resources we don't 

currently need. 

In the term ‘Cloud Computing’, the 

word "cloud" is used as a metaphor 

for "the Internet," so the phrase "cloud 

computing" is used to mean a type 

of Internet-based computing, where 

services (such as servers, storage, 

applications and so on) are delivered 


to an organization's computers and 

devices through the Internet as an ondemand 

service. 

CHARACTERSTICS OF 

CLOUD COMPUTING 

As per definition of ‘The National 

Institute of Standards and Technology 

(NIST)’, the cloud model promotes 

availability and is composed of five 

essential characteristics: 

On-demand self-service, 

Broad network access, 

Resource pooling, 

Rapid elasticity, 

Measured Service. 

Three service models: 

Cloud Software as a Service 

(SaaS), 

Cloud Platform as a Service 

(PaaS), 

Cloud Infrastructure as a Service 

(IaaS)); 

and four deployment mode ls: 

Private cloud, 

Community cloud, 

Public cloud, 

Hybrid cloud. 

PROS AND CONS 

Over the past several years, cloud 

computing has begun to expand 

in the business community. One 

of its major advantages is that a 

business does not need to have any 

knowledge, expertise, or control of 

the infrastructure. Obviously, this can 

become a huge cost savings for those 

businesses who utilize the services 

inherent with cloud computing. 

For instance, some services include 

online business applications that are 

accessible through any browser from 

any computer. The actual software and 

data resides on servers external to the 

business itself. It is easy to understand 

how this becomes very attractive to 

businesses; they would not have to 

invest huge sums of money in software 

and hardware. Since they do not own 

the host infrastructure, they only pay 

the provider for services and resources 

they consume. 

Although, cloud computing might 

appear attractive to a business, it is not 

without its own unique problems and 

concerns. Accessing a remote server to 

initiate an application via the Internet 

presents several obvious security risks. 

Storage of sensitive corporate data 

on a remote server raises concerns 

regarding the privacy and accessibility 

of that data by an unauthorized second 

party. The business or customer is not 

generally aware of the physical location 

of the data. Likewise, they may not 

be able to discern what policies/ 

procedures are in place to recover 

data should a server crash or become 

compromised. Legal and regulatory 

requirements and compliances may 

be lacking in the location(s) where 

the data is actually stored. The longterm 

viability of the data itself and 

its availability could become a major 

issue should the provider no longer 

offer the services due to bankruptcy, 

going out of business, or merging with 

another company. 

LAW ENFORCEMENT 

CONCERNS 

As one would expect, cloud 

computing raises some unique law 

enforcement concerns regarding the 

location of potential digital evidence, 

its preservation, and its subsequent 

forensic analysis. For instance, if a 

customer or business becomes the 

target of a criminal investigation, 

they could migrate their working 

environment to a cloud environment. 

This would provide a means for 

the business to continue its routine 

operations while the migrated 

environment is forensically analyzed. 

However, this is not without risk. 

The migrated data only represents a 

“snapshot” of when it was sent to the 

cloud. Since the data can be stored 

anywhere in the world, its dispersal 

could be to a location or country 

where privacy laws are not readily 

enforced or non-existent. Establishing 

a chain of custody for the data would 


ecome difficult or impossible if its 

integrity and authenticity cannot 

be fully determined (where was it 

stored, who had access to view it, 

was there data leakage, commingling 

of data, etc.). There are also potential 

forensic issues when the customer or 

user exits a cloud application. Items 

subject to forensic analysis, such as 

registry entries, temporary files, and 

other artefacts (which are stored in 

the virtual environment) are lost, 

making malicious activity difficult to 

substantiate: 

“….with the huge amount of potential 

data flowing in and out of a cloud, 

how do you identify individual users 

of individual services provided by a 

transient host image, particularly when 

they make expert efforts to cover their 

tracks? And what if the owner of the 

image decides to engage in malicious 

behaviour, through the host server 

image, from a third IP address, and 

then claim someone must have stolen 

their password or key pair to the 

image”? 

Further forensic issues concern the 

potential effect the cloud services could 

have on the digital data itself and how 

the forensic examiner can explain, in 

a creditable manner, all these real and 

potential indiscretions to the court. 

Many forensic examiners recognize 

that “there is no foolproof, universal 

method for extracting evidence in an 

admissible fashion from cloud-based 

applications”, and in some cases, very 

little evidence is available to extract. 

As such, cloud computing represents 

just one of the fast-paced technological 

developments that is presenting an 

ongoing challenge to legislators, law 

enforcement officials, and computer 

forensic analysts. Or stated another 

way, the challenge for forensic 

examiners and law enforcement is 

to determine the “who, what, when, 

where, how, and why” of cloud-based 

criminal activity. 

A new generation of e-discovery 

tools may help ease some of the pain 

associated with cloud forensics. And, 

we are likely to see the rise of a new 

class of professionals specializing in 

Cloud Forensics in the years to come. 

REFERENCES 

(1) http:/www.csrc.nist.gov/ 

(2) Cloud Security Alliance (2009). Security guidance for critical areas of focus in cloud computing V2.1. 

* Inspector, CBI Academy, Ghaziabad. 


The Architecture of Cyber Security 

Col. DEBTORU CHATTERJEE* 

CYBER Security was born out of the 

need to protect message in transit 

between two computers (hosts) by 

converting the plain text message 

into cipher text through encryption 

via a device called crypto key which 

encrypts the message at the sender’s 

end, and decrypts the same message 

at the receiver’s end. It ensures the 

confidentiality of the message from 

peeping Toms, the authenticity of the 

message (message could have been 

written by no one other than the 

sender) and the integrity of the message 

by resistance to attempts to modify its 

contents. Commercial Crypto products 

generally are packed within or between 

three layers of commercial networking 

software. The three broad networking 

softwares are ; (a) Application 

software like the World Wide Web, 

e-mail packages and File Transfer 

Protocol (FTP); the Network Protocol 

Stack layer comprising products and 

protocols like TCP/IP; and finally the 

bottom layer comprising peripheral 

devices like Ethernet or token ring. 

The Application software which is 

the top most layer of the commercial 

networking software interoperates with 

the Networks Protocol Stack through 

a cryptographic interface called the 

Security Socket Layer. The network 

software which is installed into the 

host computer’s operating system in 

turn interacts with data link devices 

via a device driver. Typical data link 

devices are Broadband or Modems 

connected to tele lines, Asynchronous 

Transfer Mode (ATM) and Integrated 

Services Digital Network (ISDN). 

INTERNET TECHNOLOGY 

Internet Technology works on the 

principle of each routing host computer 

forwarding a data packet to the next 

closer network if the destination 

computer is not on an already directly 

attached network. When a host 

computer receives a data packet, the 

packet is directed at one of the host’s 

application (mentioned above) or else 

the data packet uses the host as a 

router and “hops” through the router 

on the way to its real destination. In 

the latter case, the Network Protocol 

Stack, i.e. TCP/IP software redirects 

the data packet to the device driver 

(the data link mentioned as the third 

layer) and if the packet is destined 

for a local destination on the host it 

is passed upward to the application 

software layer through the host’s 

transport software. 

CYBER CRIMINALS 

The explosive growth of the internet 

has given rise however to four types 

of cyber criminals. The first is Shyam 

the Forger. His work is very easy if 

he can intercept unprotected plain 

text messages between two host 

computers. The second type of 

criminal is Peeping Kasturi. If he has 

installed password sniffing software 

into a major internet routing host or a 

server hosting a commercial website, 

that offending software can collect 

passwords of internet users that can 

give the offender access to protected 

information. The third category of the 

cyber criminal is the Play-It-Again Tom, 

a criminal who intercepts messages 

of value and simply replays them to 

the recipients. For instance, he might 

intercept a “Pay Rs. 100/-“message 

from ‘X’ to ‘Y’ and replay it a few 

times yielding multiple unintended 

payments. The fourth type of criminal 

is Hari the Switcher who intercepts a 

message from ‘X’ to ‘Y’ and changes 

the amount from Rs. 100/- to Rs. 900/- 

before forwarding it to ‘Y’. 

To take care of these four basic 

types of Cyber Crimes, the following 

internet crypto techniques have 

been adopted and even codified by 

Law Enforcement Agencies of some 

Governments. The US Government, 

for instance, has codified their cyber 

communication security guidelines in 

a book called the Orange book. All 

cyber security solutions basically fall 

into the following broad categories: 

(i) Point-to-point-link encryption: 

This creates a fully isolated connection 

between two communicating 

computers by applying encryption to 

the data link. This yields the highest 

level of security as the host computer 

has no connections outside the site’s 

physical boundary except through 

an encryptor. The encryptor has two 

separate interfaces, one for plain text 

and one for cipher text. Each host 

computer data link is connected to 

the plain text port of the encryptor. 

Data entering through this plaintext 

interface is always encrypted and 

then sent out to the cipher text port 

of the encryptor which in turn is 

connected to the modem or bridge. 


The safest arrangement provides that 

the encryptor cannot be bypassed 

in any manner thus ensuring that 

only encrypted data leaves the site. 

However, the encryption takes place 

outside the host’s computer while 

retaining compatibility with the existing 

applications. 

(ii) IP link encryption: This is similar to 

the point to point encryption except that 

while in link to link encryption, crypto 

is applied only to a pair of computers, 

in this case crypto techniques can be 

applied to a whole network of host 

computers who can have no access 

to another network except through an 

inline encryptor. However, the benefit 

of additional hosts is somewhat offset 

by the ambiguity in the origination of 

the messages due to more than one 

computer being linked to the same 

encryptor. Nonetheless, we can at least 

pinpoint that messages originated from 

people with authorized physical access 

to the network. At the destination site, 

an internet protocol router is placed 

between the host computer and the 

encryptor to guide the decrypted 

messages to the destination host and 

hence the IP routing data is decrypted 

by the encryptor at the destination 

site. The encryptor at the sender’s 

end encrypts all portions of the packet 

except the data link header of the 

destination site which remains in plain 

text. In the IP link encryption system 

described above it thus becomes very 

important to ensure that there is no 

back door connection to the protected 

network that might allow plain text 

unencrypted messages to leave or 

arrive at the network. 

(iii) Virtual Private Network (VPN): 

The Virtual Private Network uses 

the internet to carry traffic between 

trusted sites with the crypto keys being 

applied to the TCP/IP layer mentioned 

above. The stronger security version 

of this form of security deployment 

uses encrypting routers that does not 

provide the client site with access 

to unauthorized internet sites. A 

weaker version of VPN deployment 

uses encrypting firewalls instead of 

encrypting routers. The firewalls 

encrypt all traffic between authorized 

sites but provide controlled access 

to unauthorized networks as well. 

In this technology, the IP Security 

Protocol (IPSEC) encrypts the data 

contained in each packet along with 

the information in the Transport and 

Application Headers of each packet 

but the address information under the 

Internet Header besides that under the 

Data Link Header has to be in plain 

text since IP routers deliver encrypted 

IPSEC messages to the destination 

host. IPSEC protection is applied 

above the internet protocol routing 

software and below the application 

software. IP Routers ignore the extra 

IPSEC headers and applications 

never see the IPSEC crypto services. 

Thus encryption takes place between 

the application and transport layers 

above it and the internet and data link 

layers below it. The IPSEC protocol 

defines two optional packet headers 

to ensure privacy and provide for 

forgery detection for each packet. A 

packet may contain one or both IPSEC 

headers, namely, the Authentication 

Header (AH) and the Encapsulating 

Security Payload (ESP). The AH 

contains a cryptographic checksum 

to authenticate the fact that the 

packet contents were not changed. 

A checksum is a computational 

procedure with an answer which 

depends upon the contents of the block 

of data contained in the data packet. 

The sender computes the checksum 

of the data being sent and encrypts 

it by using a secret key. The recipient 

can verify the message’s integrity by 

re-computing the checksum using the 

same secret key transmitted by the 

sender to the recipient by some secure 

means. The encrypted checksum 

must match the value sent with the 

message. Forgers cannot compute valid 

checksums without the secret key. The 

cryptographic checksum can defeat a 

forgery attempt by using the secret key 

when computing the checksum value. 

For instance we would use an Advance 

Encryption Standard Algorithm with a 

secret key to encrypt a message’s 64 

bits checksum. The receiving host 

would then take the result of the 

checksum of the received plain text 

data, encrypt it using the same secret 

key and compare the result with the 

encrypted checksum in the message. It 

should be noted that unlike encryption, 

this crypto technique does not hide a 

message content which is transmitted 

in plain text but will also not allow 

a forger to modify the text since he 

will not be able to reproduce exactly 

the same checksum with a different 

text message as he would not have 

the secret key to reproduce exactly 

the same value as the encrypted 

checksum. 

Under the above crypto technique, 

secret keying provides no protection 

if we get the same checksum value 

for two different messages. To protect 

against this possibility we use what 

are called one way hash functions. 

Under this scheme, the data being 

sent is combined with the secret key 

value and a check value called the 

hash value is computed over both. 

The sender then sends the message 

data plus the hashed value which the 

recipient re-computes using the same 

secret key to validate the hash value. 

There are sophisticated methods 

of implementation of the above 

procedure involving computation of a 

hash value for the IPSEC authentication 

header into which we need not enter 

here. The VPN can also employ a 

technology called proxy cryptography 

in which IPSEC is employed in a proxy 

mode so that the message traffic of 

several hosts is all funneled through 

a single encrypting host (the proxy) 

before it traverses a potentially hostile 

network like the public internet. 

The destination site may likewise 

be guarded by a proxy where IPSEC 


headers are validated and removed. 

The message is then forwarded 

unprotected to the destination 

computer. Since IPSEC crypto does 

not affect the routing information in 

an IP header, the internet can route its 

traffic as effectively as any unprotected 

traffic. 

How do classic internet attacks get 

blocked when we apply the Virtual 

Private Network with IPSEC security 

protocols? The four typical internet 

attacks are: 

(1) Password sniffing: In the case of 

password sniffing, a typical password 

sniffer programme tries to collect 

the first 100 or so bits of information 

transmitted on any connection 

passing through the host. Thus, such 

programmes often manage to intercept 

the login names and password 

used to connect various hosts. The 

Encapsulating Security Payload (ESP), 

which encrypts the data contents of 

the rest of the data packet apart from 

the authentication header, can protect 

against this disclosure of passwords 

while it is travelling across untrusted 

networks. 

(2) IP Spoofing: Another form of attack 

against which the IPSEC protocol 

guarantees security is IP spoofing 

in which the attacker’s messages or 

websites come from a masquerading 

host aping a genuine one. The pretence 

does not work because the attacking 

host would not have the necessary 

shared secret key to generate the 

correct keyed value that the receiving 

host computer would first seek to 

validate before going into session with 

the sender host. 

(3) Internet Hijacking: Similarly 

internet protocol hijacking is not 

possible when using IPSEC encrypting 

router to guard the Virtual Private 

Network. In IP hijacking an active and 

authenticated connection between two 

computer hosts is disrupted and the 

attacker jumps into seat of the one of 

the hosts and continues to masquerade 

as the host who was cut off from the 

connection. An IPSEC encrypting 

router guarding our host computer, 

which is thus being attempted to be 

fooled, would, however, immediately 

unmask the imposter host computer 

since it would receive data packets 

without the valid hash value contained 

in the authentication header of each 

data packet as valid packets can 

only come from a host that has the 

necessary secret key to generate the 

correct hash value. 

(4) SYN Flooding: A final internet 

threat to an internet host computer 

is from SYN flooding, which was first 

demonstrated against a large Internet 

Service Providers (ISP) way back in 

1996. The web server of the Internet 

Service Provider had to be shut 

down as attackers sent a TCP “SYN 

message”, requesting for a internet 

connection, but never responded 

with the final message necessary to 

establish the connection fully. TCP 

software normally leaves such semi 

open connections around for a few 

minutes, hoping that the connection 

would be completed soon; meanwhile 

the attackers send additional SYN 

messages with varying, forged host 

computer addresses, each appearing 

to request its own connection. This 

uses up the available connections 

faster than the host can recover 

them. With all incoming connections 

thus exhausted, the internet service 

provider host is forced to refuse 

connection requests from legitimate 

users. IPSEC however, blocks this kind 

of attack since each TCP SYN message 

must have a legitimate AH with a 

valid cryptographic checksum which 

attackers cannot create from random 

hosts as they cannot produce legitimate 

AH from different random hosts with 

different secret keys acceptable to the 

targeted web server or client. 

Even if an SYN attack was mounted 

by replaying authentic SYN messages 

intercepted during a normal operation, 

this could be invalidated by a site 

that periodically rekeyed (adopted a 

new secret key value) for its security 

parameter index associations. 

(iv) World Wide Web service with 

Secure Socket Layer (SSL protocol): 

This applies crypto services using the 

SSL protocol. The protocol is integrated 

into the application software packages 

for web clients and servers and protects 

data transfer between the two. When 

two hosts first start communicating 

with SSL, the initial message consists of 

a special handshake protocol, which 

establishes the crypto algorithm and 

the keys to be used. The SSL is designed 

to work between one host behaving as 

a client and the other behaving as a 

server. The SSL protocol consists of a 

record protocol, which indicates the 

encryption and integrity protection 

being applied to the data and a 

handshake protocol that negotiates the 

use of new crypto algorithm and keys 

between the communicating client 

and server. In the basic handshake 

protocol one of the two hosts, say the 

server sends his other communicating 

host, the client, the former’s “Public 

key” embedded in a signed certificate 

issued by a certifying authority. The 

client now generates a secret key 

using some technology like a Pseudo 

Random Generator Number, uses the 

server’s “Public key” to encrypt this 

secret key and sends this encrypted 

secret key back to the server in what 

is called a “Client key exchange 

message”. The server now replies by 

sending a finished message, which 

amounts to acknowledging that the 

secret key duly encrypted has been 

received by the server. The server 

extracts the secret key by decrypting the 

encrypted secret using what is called 

the server’s “Private key”. In Public 

Key Encryption (PKE) terminology, an 

entity shares his public key, which is 

an enciphering or deciphering value 

with his correspondents, while he 

retains a corresponding private key 


as his own well-guarded secret. A 

message encrypted with the public 

key can only be decrypted at the other 

end by its corresponding private key 

and similarly, a message encrypted at 

one end with a private key can only 

be decrypted at the other end using 

the corresponding public key. The 

Diffie-Hellman and the Rivest-Shamir- 

Adelman (RSA), particularly the latter 

are the two leading algorithms used to 

generate such public-private key pairs 

for implementing this technology. This 

asymmetric key generation technology 

has gained wide currency over the 

secret key technology (which is also 

called the symmetric key technology). 

The reason is that for the secret key 

technology the number of shared 

secret keys required to be generated 

between each pair of communicating 

computers rise exponentially as more 

and more computers are added to 

an ever-expanding internet. In the 

PKE system, however, every holder 

of private key needs to only share 

his single public key with all other 

communicating hosts as the public key 

is not required to be kept as a secret. 

This drastically reduces the number 

of the keys required for encryption 

and decryption and is the bedrock on 

which sensitive as well as commercially 

valuable information like account 

numbers would be transmitted over 

the internet. 

The public key-private key pair having 

thus been used to transmit the secret 

key between the client and the server, 

the data transmitted between the two 

would now be encrypted and hashed 

with the secret key value and the 

recipient would treat it as a fatal error 

if a message arrived with an invalid 

hash. The secret key can also be used 

to encrypt the plaintext of an email 

message generated by an email client 

since most web browsers like the 

Microsoft Explorer incorporate SSL as 

a feature. 

The public key infrastructure cannot 

function without every public key 

holding entity being certified to be 

the authentic holder of the public key, 

which he claims to be his own. Such a 

public key certificate thus contains a 

name along with his entitled public key 

duly certified by a certifying authority, 

through the latter’s digital signature. 

This is a hash value encrypted with the 

certifying authority’s private key. The 

hash value is computed over the name 

of the public key holder and his public 

key value. 

The digital signature of the certifying 

authority is decrypted using the 

certifying authority’s public key 

yielding the hash value, which must 

match with the hash value computed 

over the name and public key value of 

the certificate. This, in turn, requires 

that the certifying authority’s public 

keys be shared with all those users, 

who would like to authenticate the 

public key values of those who seek to 

correspond with them. 

The value of public key certificates 

stems from the fact that an imposter 

cannot pose as the genuine holder 

of public key that actually belongs to 

someone else and thus stage manin-the-middle 

attacks between two 

communicating computers. For, if 

the one of the two hosts claims to be 

legitimate holder of a certain public 

key, this could be checked against the 

name entered in the digital certificate. 

NATIONAL SECURITY 

While message security and indeed 

the whole story of Cyber Security thus 

turns on the encryption algorithm 

and crypto devices available, it must 

be remembered that most of these 

crypto devices vended by foreign firms 

are required to observe limitations 

in the encryption devices, such as 

the key length for example, without 

compliance with which export licence 

would not be available to them from 

their respective Governments. The US 

Government, for instance, requires an 

upper limit of 40 bits of secret key value 

to be adhered to although the length 

of its own secret keys for encrypting 

its own official cyber text messages 

is 128 bits. These limitations have 

been adopted to enable such foreign 

Governments to eves drop on the 

encrypted traffic of the buyers of cyber 

crypto products of these countries. 

India thus needs to focus its energies on 

developing its own in-house hardware 

and software crypto devices to protect 

its official and unofficial cyber traffic 

from unauthorized interception. It is a 

question of National Security. 

*The author is a 1994 batch Indian Postal Service Officer, currently a Director, Army Postal Service. He has also served 

earlier as Assistant Director, Intelligence Bureau. 


Hon’ble Prime Minister Dr. Manmohan Singh, inaugurating the new CBI Headquarters on 30th April, 2011 

Dr Mammohan Singh, Hon’ble Prime Minister, inaugurating the new CBI Headquarter. Shri V. Narayansamy, MoS (PP) and 

Shri Amar Pratap Singh, Director, CBI are also present 


Shri Amar Pratap Singh, Director, CBI, welcoming Shri P. Chidambaram, 

Union Home Minister on the occasion of inauguration of the new CBI Headquarters 

Shri Amar Pratap Singh, Director, CBI, welcoming Shri M. Veerappa Moily, Union Minister (Law & Justice) 


Hon’ble Prime Minsiter Dr Manmohan Singh, visits the CBI Gallery at CBI Headquarters on 30th April 2011. Accompanying him are 

Shri V. Narayanasamy, MoS (PP), Shri Amar Pratap Singh, Director, CBI & others 

Hon’ble Prime Minister Dr. Manmohan Singh looks at Milestones in the growth of CBI over the decades 


Dr. Manmohan Singh, Hon'ble Prime Minister of India at the CBI Gallery along with Shri Amar Pratap Singh, Director, 

CBI and Shri V.K. Gupta, Additional Director, CBI 

Raja Vijay Karan, former Director CBI with Shri Amar Pratap Singh, Director, CBI 


A view of the CBI Gallery at the new CBI Headquarters, New Delhi 


26 CBI Bulletin April - June 2011 

A view of CBI Gallery at the new CBI Headquarters, New Delhi

Hon’ble Prime Minister Dr. Manmohan Singh, addressing the gathering at the new CBI Headquarters on 30th April, 2011 

Shri Amar Pratap Singh, Director, CBI addressing at the Inaugural Ceremony 


Shri Amar Pratap Singh, Director CBI, presenting the memento to the Hon’ble Prime Minister Dr. Manmohan Singh. Shri P. 

Chidambaram, Union Home Minister and Dr. Veerappa Moily, Union Minister of Law and Justice are also present. 

Ladies at the Inaugural Ceremony 


Hon’ble Prime Minister Dr. Manmohan Singh, recording his views in the Visitor’s Book at CBI Lounge on 30th April, 2011 

Hon’ble Prime Minister Dr. Manmohan Singh, Shri V. Narayanasamy, MoS (PP), Smt. Alka Sirohi, Secretary (P&Tl), Shri T.K.A. Nair, 

Principal Secretary to PM, Shri Amar Pratap Singh, Director, CBI and Shri V.K. Gupta, Additional Director, CBI, along with the recipients 

of the President’s Police Medal for Distinguished Service 


Shri. T.K.A. Nair, Principal Secretary to PM at the CBI Gallery along with Shri Amar Pratap Singh, Director, CBI and Shri V.K. Gupta, 

Additional Director, CBI 

The Hon’ble Prime Minister meeting Joint Directors of CBI 


Hon’ble Prime Minister Dr. Manmohan Singh, giving the President's Police Medal for Distinguished Services to Shri A.K. Pateria, Joint 

Director (Policy), CBI on 30th April, 2011 

Hon’ble Prime Minister Dr. Manmohan Singh, giving the President's Police Medal for Distinguished Services to Shri O.P. Galhotra, 

Joint Director (EO), CBI on 30th April, 2011 


Mr. Louis Freeh, former Director, FBI, USA at CBI HQ New Delhi on 18th May, 2011 along with Dr. R.K. Raghavan, former Director, 

CBI, Shri Amar Pratap Singh, Director, CBI, Shri Balwinder Singh, Special Director CBI and Shri V.K. Gupta, Additional Director, CBI 

Sub-Inspector (Cadets) of 14th batch of CBI taking Oath during the Investiture Ceremony at the CBI Academy, 

Ghaziabad on 7th May, 2011 


Shri Amar Pratap Singh, Director, CBI and other senior officers during the Investiture Ceremony 

Shri Amar Pratap Singh, Director, CBI, giving away the Certificate for ‘All Round Best’ to Shri Homi Garg, SI (Cadet) during the 

Investiture Ceremony 


Director, CBI, interacting with the passing out Sub-Inspectors after their Investiture Ceremony 

Shri Amar Pratap Singh, Director, CBI at the foundation stone laying ceremony of the 2nd Phase Construction of CBI Academy at 

Ghaziabad on 7th May 2011 


Shri R. K. Tandon, Joint Director, CBI, welcoming Shri Amar Pratap Singh, Director, CBI, on the occasion of the foundation stone laying 

ceremony of the 2nd phase construction of the Academy 

Shri Amar Pratap Singh, Director, CBI, interacting with the CBI officials and their family members during his visit to CBI Colony at Vasant 

Vihar, New Delhi on 21st May, 2011 


Shri Amar Pratap Singh, Director, CBI, Shri Balwinder Singh, Special Director, CBI, Shri V.K. Gupta, Additional Director, CBI 

and other senior officers of CBI, with the Sub-Inspector (Cadets) of 14th batch at CBI Academy. 

Shri Amar Pratap Singh, Director, CBI, inaugurating the new CBI Canteen at CBI Headquarters, New Delhi on 6th June, 2011 


Shri Amar Pratap Singh, Director, CBI, giving memento to the retiring officials of CBI on 30th April, 2011 


Shri Amar Pratap Singh, Director, CBI, welcoming Lord Ian Blair, Former Commissioner of Metropolitan Police, London at the 12th D.P. 

Kohli Memorial Lecture on 3rd June, 2011 at Vigyan Bhawan, New Delhi 

Shri Amar Pratap Singh, Director, CBI, presenting memento to Shri V. Narayanasamy, MoS (PP), on the occasion of 12th D.P. Kohli 

Memorial Lecture on 3rd June, 2011 at Vigyan Bhawan, New Delhi 


Lord Ian Blair, Former Commissioner of Metropolitan Police (Scotland Yard), London delivering the 12th D.P. Kohli Memorial Lecture on 

3rd June, 2011 at Vigyan Bhawan, New Delhi 

Invitees and delegates on the occasion of 12th D.P. Kohli Memorial Lecture on 3rd June, 2011 at Vigyan Bhawan, New Delhi 


Union Minister of State for Personnel & Public Grievances Shri V. Narayanasamy giving the Award of 'Best Detective Constable' of CBI 

for the year 2010 to Shri Sarbjit Singh, Constable, CBI, SPE, Port Blair, A&N Island 

Recipients of the President's Police Medal for Distinguished Services and Indian Police Medal for Meritorious Services with Shri V. 

Narayanasamy, MoS (PP), Smt. Alka Sirohi, Secretary (P&T), Shri Amar Pratap Singh, Director, CBI, Shri Balwinder Singh, Special 

Director, CBI and Shri V.K. Gupta, Additional Director, CBI 


Advancement of Techniques for Forensic 

Examination of CDs/DVDs 

MUKESH SHARMA* & SHAILENDRA JHA** 

Forensic Science is multi-disciplinary subject applied for examining crime scenes and gathering evidence to be used 

in prosecution of offenders in the Court of Law. Through this paper, the authors have explained the importance of the 

forensic experts in the examination of piracy of multimedia devices like CD/DVD and duplication of the data in the 

licensed software available in CD/DVD. In this paper, the process of examination, which is available in literature, expert 

analysis and presentation of forensic data to relevant security agencies or authorities or Courts of Law, on computer 

and digital assets (CD/DVD/CD-ROM/hard drive) has been reported. First time a standard procedure for examination of 

compact disc devices for the forensic experts has also been reported. 

Keywords: Forensic Technology, Cyber Forensic, CD-DVD Examination. 

INTRODUCTION 

BY definition, technology is dynamic, 

and in many ways, technology 

dictates advances in forensic science. 

For forensic professionals, with 

expertise and technological knowhow 

in the application of analytical 

and investigative techniques for 

conducting liturgical and non-liturgical 

investigations, examinations, analysis, 

interpretation, evidence preservation 

of electronic data, presentation of 

comprehensive reports on specific 

activities. 1 

Our forensics services includes systems, 

to extract relevant files of computing 

and digital activities that require 

investigations, examinations, analysis, 

risk preventions and mitigation, 

as well as fraud control measures. 

Computer crime, fraud, disaster and 

risk programming to compromise 

business processes, have become 

very pervasive on the internet, web, 

computer system, network servers, 

single-user PC (laptops, desktops, etc) 

and digital devices (mobile phones, 

PDA, printer, fax machines, I-pods, 

etc.), and as forensic specialists. 

encoded media or physical storage 

(files, notepads, documentations, 

peripherals, visual outputs, electronic 

storage media like CD and DVD, 

etc.) and to help in the detection and 

mitigation of risk protection, defence 

of corporate assets and reputation, 

recovering of files/data/information 

from intentionally damaged media. 

2-3 

Through this paper, the authors 

have tried to develop a standard 

methodology, in examination of 

CD and DVD, which is the biggest 

problems from Indian point of view, 

as the pirated/duplicity of the Original 

software/Video Film in CD or DVD 

format/Audio CD/MP3/Audio and 

Video DVD. In Figure1, the historical 

development of the Compact Disc and 

DVD is shown, which provide the idea 

about the development of the audio/ 

video/Photo in terms of their format 

in computer based technology. 4 The 

difference at a glance in the DVD and 

The investigation, identification, 

extraction, examination, analyses, 

documentation and preservation 

of computing and digital evidence, 

in a admissible, electronically 

Figure 1: The history of development of the Optical CD/DVD [Ref. (3)]. 


CD has not been observed but when 

one examined these devices under 

specific microscope, one can easily 

differentiate on the basis of track pitch 

and pit length, as shown in Figure 2. 

disc, the following areas are illustrated 

in Figure 3 

The CD standard has specific 

measurements for all of these areas; 

approximately 99 percent of CDs 

(manufactured or recordable) meet 

these standards. DVD measurements 

are similar to those for CDs and are 

considered identical. 

FIGURE. 2: The microscopically view of the 

CD and DVD [Ref. (4). 

The basic physical and specification 

based differences have also been 

summarized in Table 1, as ready 

reference for reader. 

TABLE 1: Physical difference in CD 

and DVD 

Properties 

CD-ROM/ 

CD-RAM 

D V D - 

ROM 

Thickness 1.2 mm 1.2 mm 

Diameter 12 cm 12 cm 

Pit length 

(Min) 

(Max) 

Track 

Pitch 

Data 

Capacity 

0.83 

micrometer 

(cm) 

0.4 

micrometer 

(cm) 

3.04 cm 1.87 cm 

1.6 cm 0.74 cm 

0.68 GB 4.7 GB 

METHODOLOGY 

(i) Physical examination: 

There are a number of distinct areas on 

the surface of a CD or DVD. Moving 

from the inside to the outside of the 

Figure 3: CD/DVD physical construction is 

shown: 

1. Spindle hole; 

2. Clamping ring; 

3. Stacking ring; 

4. Mirror band; 

5. Beginning of data area; 

6. End of data area, slightly inside the 

outer edge of the disc. 

TABLE 2: Some dyes with their visible characteristics 

Name of the Dye Colour Colour under 

gold reflector 

The stacking ring is used to keep the 

surfaces of discs separate when stacked 

on a spindle. Without the stacking ring, 

the lacquer surface of one disc would 

adhere to the polycarbonate surface of 

the one above it. This is especially true 

in high-humidity environments. The 

stacking ring and proper alignment 

of stacked discs is important for 

transporting discs. 

The original development of CD-R 

discs required a bi-stable dye that 

could be changed from transparent to 

opaque by a laser. The term “organic” 

in this case refers to the use of chains 

of carbon and hydrogen atoms in 

the dye.5 In Table 2, the summary 

of the types of dyes and their visible 

characteristics observed as CD-R. 

Colour under silver 

reflector 

Cyanine Blue Green Green/Blue 

Phthalocyanine Transparent Gold Silver 

Formazan Light Green Green/Gold Not available 

Azo (Ay-Zo) Dark Blue Dark Green Deep Blue 

CDs and DVDs consist of the same 

basic materials and layers, but are 

manufactured differently. A DVD 

is actually like two thin CDs glued 

together. A CD is read from and 

written to (by laser) on one side only; 

a DVD can be read from or written 

to on one or both sides, depending 

on how the disc was manufactured. 

Recordable DVDs (DVD-R, DVD- 

RW, DVD-RAM) can be manufactured 

with one re-cording layer on each 

side. Prerecorded DVDs (DVD-ROM) 

can be manufactured with one or two 

recorded layers on each side. 

The polycarbonate substrate makes 

up most of the disc, including the area 

that is read by the laser (opposite the 

label side on CDs). It is present on 

both sides of a DVD, even a “singlesided” 

disc with a label on one side. 

This substrate provides the disc depth 

necessary to maintain laser focus on 

the metal and data layers. Accordingly, 


fin¬gerprints, smudges, or scratches, 

as well as such substances as dirt, 

dust, solvents, and excessive moisture 

(which polycarbonate will absorb), can 

interfere with the ability of the laser to 

read the data.6 Contact of any foreign 

material with the polycarbonate 

substrate layer should be avoided. 

As its name implies, the data layer 

of CDs and DVDs is the layer that 

contains the data. The data appear as 

marks or pits that either absorb light 

from the laser beam, or transmit the 

light back to the laser pho¬to-sensor 

by way of the metal reflective layer. 

In CDs, the data and metal layers are 

very close to the top of the disc (label 

side); in DVDs, they are in the middle 

of the disc. The types of data and 

metal layers used depend on the type 

of disc-read-only (ROM), write-once 

(R), or rewritable (RW, RAM).7 Table 

3, shows the relation¬ship between 

the data and metal layers and the disc 

type and basic layers. 

(ii) Digital Data examination 

with specification and 

characteristic: 

When the comparison in the terms of 

the digital data and format is discuss for 

a forensic point of view, DVD-Video 

can be summarized as high-quality 

pictures, high quality sound, and 

multiple playback functions, which 

are made possible by its large storage 

capacity and digital signal processing. 

TABLE 3: Relation between layers of CD-ROM, CD-RW, DVD-ROM and 

DVD-RW 

Layer CD-ROM CD-RW DVD-ROM (with 

two recorded 

layer) 

1. Label, 

Optional 

Label, 

Optional 

Label, Optional 

(hub area only) 

DVD-RW 

Label, 

Optional (hub 

area only) 

2. Lacquer Lacquer Polycarbonate Polycarbonate 

3. Metal Al (also 

Si, Au, or Ag) 

Metal (Al) Metal (fully 

reflective) Al (also 

Centre 

Adhesives 

Si, Au, or Ag) 

4. Polycarbonate Recording/ 

Writing layer 

Centre Adhesives Metal (Al) 

5. - Polycarbonate Metal (Semireflective) 

Recording/ 

Writing layer 

6. - - Polycarbonate Polycarbonate 

Date Molded 

Moulded 

Layer 

Phase 

changing 

metal alloys 

films 

In terms of picture quality, high-quality 

images have been realized with 

500TV-line resolution, better than 

either laserdisc or CD-Video. The most 

remarkable feature of DVD-Video is 

that it offers both the highest picture 

quality of home video media and the 

capability to record an entire movie, 

which requires a long recording time, 

all available on a single disc the same 

size as a CD. A simple comparison 

between the audio and video format 

of CD and DVD are summarized in 

Table 4 (a) and (b). 

Phase 

changing 

metal alloys 

films 

For forensic purposes, from Table 1 

to Table 4 (a-b), one can easily trace 

out the format and specification of the 

CD/DVD, which is to be used or being 

used for piracy violation purposes. It 

is generally assumed in forensic that 

if Apple extensions are not present, a 

Macintosh user programmes did not 

create the disc. An exception to this is 

some OS X programmes that operate 

at the “native” BSD level. In any 

event, these would not be considered 

ordinary Macintosh user programmes. 

TABLE 4 (a): Audio Format specifications of CD and DVD 

SL. No. Specification CD DVD 

1. Audio Stereo MPEG Dolby Digital Linear PCM 

8 Streams max. 

2. Audio System MPEG1 layer 2 MPEG Dolby Digital Dolby Digital 

3. Audio bit rate 224 kbps (fixed) max. 912 kbps max. 448 kbps (per stream) max. 6.144 Mbps 

(per stream) 

4. Number of 2 ch only max 7.1 ch. /stream max 5.1 ch. /stream max 8 ch. /stream 

channels 


TABLE 4 (b): Video Format specifications of CD and DVD 

SL. No. Specification CD DVD 

1. Video compression system MPEG 1 MPEG 2 

2. Resolution (in pixels) in the case of PAL, DVD-Video is 

not compatible with the high definition system. 

352 x 286 pixels 720 x 576 pixels 

3. Video Bit rate 1.15 Mbps (fixed) 9.8 Mbps, max.(variable) 

4. Compression Ratio 1/140 1/40 

5. Horizontal resolution Aapprox. 250 TV 

lines (same as VHS) 

Approx. 500 TV lines 

For forensic examiners, it must be 

clarified that while files can be deleted 

on write-once media, the actual 

file is not deleted; it just drops from 

the directory structure. Given the 

potentially fragmented nature of files, 

it is not a simple matter to use a datacarving 

tool for these purposes. 

(iii) Software based 

examination: 

There are several alternatives for 

collecting evidence from CDs and 

DVDs. Unfortunately, most forensic 

software does a poor job, either 

because it is based strictly on Microsoft 

Windows capabilities and Microsoft 

Windows file system implementations, 

or because it has limited support for 

CD and DVD file systems. 

The Access Data Forensic Tool Kit (FTK) 

product has an imaging component 

(derived from the shareware 

ISOBuster product) that does a good 

job of collecting data from CDs and 

DVDs with any of the commonly 

supported file systems.8, but useful 

for the examination of pirated files 

examination. 

some capabilities beyond EnCase in 

its native form, but does not support 

all CD and DVD file systems correctly, 

nor can it deal with UDF discs that 

have logical errors. 

In general, they only support ISO 

9660 and various extensions, such as 

Joliet. InfinaDyne’s CD/DVD Inspector 

can be used with both EnCase and 

FTK to collect evidence from CDs and 

DVDs. Statistics of last five years case, 

which are registered under Piracy 

and Duplication Act in the Physics 

Division, SFSL (Rajasthan), is plotted 

in Figure 4. 

From Figure 4, it is clearly seen that 

the piracy and duplication of the 

softwares, Audio/Video CD/DVD 

is increasing year by year, so the 

forensic experts have to be aware of 

the developing technology in the CD/ 

DVD and computer technology. 

DISCUSSIONS 

Digital forensic evidence like CD/DVD 

are usually latent, in that it can only be 

seen by the Trier of fact at the desired 

level of detail through the use of tools 

on these exhibits. In order for tools to 

be properly applied to a legal standard, 

it is normally required that the forensic 

expert, who use these tools properly, 

apply their scientific knowledge, skill, 

experience, training, and/or education 

to use a methodology that is reliable 

to within defined standards, to show 

FIGURE 4: Curve plotted year from 2003 - 2008 versus number of cases registered 

in Physics Division, SFSL, Jaipur related to computer-based crime 

The Guidance Software EnCase 

product9 has minimal support for 

CDs and DVDs, but can utilize the 

InfinaDyne CD/DVD Inspector 

product to process discs that it does 

not directly support for Indian point 

of view. 

The ‘I Look Investigator product’ has 


the history, pedigree, and reliability of 

the tools. Three goals can be extracted 

from this are that – 

(i)one can prepare himself to examine 

CD/DVD, also ensure the integrity of 

the field of computer forensics; 

(ii)by pursuing an understanding of 

traditional techniques, one can more 

effectively apply this techniques 

proposed in this paper; and 

(iii) overall, one must provide a 

thoughtful analysis based on the 

Scientific Method and Scientific 

Instruments. Non-experts can 

introduce and make statement about 

evidence to the extent that they can 

clarify non-scientific issues by stating 

what they observed. This paper is a call 

for standardization and certification 

for the computer forensics field of CD/ 

DVD examinations. 

However, Figure 4 statistics, at a 

national level is important in order 

to assess the impact that this type of 

crime has on society. Governments 

and the police community rely on 

this information to help them enforce 

policies and procedures as well as 

allocating resources to investigate and 

prevent the incidence of piracy and 

duplication activities in India. 

Acknowledgement 

The authors are very much thankful 

to the Director, State Forensic Science 

Laboratory for providing the research 

environment in the Lab. Dr. Sharma 

is also very grateful to Prof. Terrence 

O’Connor (Prof. Perdue University, 

USA) and D.W. Clemens (Editor-in- 

Chief for Crime & Clue Magazine) 

for their fruitful discussions. Partial 

work of this article has been accepted 

for presentation at International 

Symposium on Recent Trends in 

Forensic Sciences, During 22nd – 24th 

February, 2010 Panjabi University, 

Patiala, Punjab. 

References 

(1) Kerr, Orin, Computer Crime and the Coming Revolution in Criminal Procedure, Yale Law School, 2004. 

(2) Mack, Mary, Electronic Discovery v. Computer Forensics, New Jersey Law Journal, 20th October, 2003. 

(3) http://www.cybercrime.gov. 

This site contains a list of current and past select cases by the US DOJ on computer crimes. It is important to note the 

amount of cases where the indicted person pled guilty. 

(4) A Hardware Based Memory Acquisition Procedure for Digital Investigations — Carrier and Grand, Digital Investigation 

Journal, Feb 2004, Elsevier Science, UK. 

(5) The Computer Forensics Tool Testing (CFT). Nist, collection of papers, http://www.cftt.nist.gov/. 

(6) http://www.cd-info.com/CDIC/Technology/CD-R/Labeling/ 

(7) Cochrane, Katherine (1998). Recordable CD and DVD for Archiving. 

Microscopy Today No. 98 - 10 ; also Imation, 2002. Handle with Care: Making Your CD-R & CD-RW Media Last. 

http://www.imation.com/assets/en_US_Assets/PDF/IMN_CDcare.pdf. 

(8) Access Data Forensic Tool Kit (FTK) www.accessdata.com 

(9) Guidance Software (EnCase) http://www.encase.com 

* The author is SSO, In-charge, Mobile Forensic Science Unit, Pratapgarh. 

** The author is Assistant Director, Physics Division, State Forensic Science Laboratory, Jaipur. 


New Building of CBI Head Office 

THE journey from Special Staff (SS) to 

Special Police Section (SPS) to Special 

Police Establishment (SPE) to Delhi 

Special Police Establishment (DSPE) 

to the Central Bureau of Investigation 

(CBI) is very long. The Special Staff 

had, to begin with, 12 officers and 

24 other ranks on its rolls in 1941, 

posted at Delhi, Lahore, Ferozpur, 

Rawalpindi, Karachi and Quetta, with 

Headquarters at 69, The Mall, Lahore 

(now in Pakistan). 

In view of the fast-changing political 

scenario around, the headquarters 

of the DSPE were also shifted from 

Lahore to New Delhi, where the 

building of CBI Head Office also kept 

changing from one place to another. 

R.K. Puram, Sardar Patel Bhawan, 

CGO Complex are a few names of 

such places. 

With the increase in the strength of 

officers and other ranks of CBI rose to 

over 6500, in New Delhi alone, CBI 

had to accommodate them at various 

places. Apart from two blocks in 

CGO Complex, Lok Nayak Bhawan, 

Dalhousie Hutments, North Block, 

Yashwant Place are such names. So, 

there was a need of a building of its 

own for smooth functioning and close 

supervision under one roof. 

Therefore, a proposal was moved by 

CBI to the Government and pursued 

very seriously and ultimately a piece of 

land measuring 7025.8 sq.m., situated 

at 5-B, CGO Complex, Lodhi Road, 

New Delhi was purchased from the 

Ministry of Urban Development at a 

total cost of Rs. 3.12 crore in March 

2002 and possession of the said land 

was taken on 16th September, 2002. 

A proposal for construction of office 

complex at a total cost of Rs. 137.72 

crore through CPWD was approved by 

the Government on 15th December, 

2005 in order to keep all the CBI 

Delhi based branches under one roof 

for better coordination. 

The Foundation Stone was laid by the 

Hon’ble Prime Minister Dr. Manmohan 

Singh on 18th January, 2006. 

Government sanction for construction 

of CBI Office Complex through NBCC 

instead of CPWD was received on 6th 

November, 2006 at the estimated cost 

of Rs. 137.72 crore, which was revised 

to Rs. 181.79 crore due to revision 

of DPAR 2007 and approved by the 

Government in addition to the cost 

of Rs. 4,30,92,832/- towards Green 

Building Norms. Total cost comes to 

Rs. 186.10 crore. 

Memorandum of Understanding 

(MoU) was signed on 13th April, 2007 

between CBI & NBCC to complete the 

building within 30 months, i.e. October 

2010, which was extended up to 31st 

March, 2011 by the Government 

based on the recommendations of the 

Project Monitoring Team (PMT) headed 

by Joint Director (Administration)/CBI 

and reasons given by the NBCC. 

Ground breaking Ceremony was 

done by the then Hon’ble MoS (PP) 

Shri Suresh Pachouri on 10th March, 

2008. 

Hon’ble Prime Minister Dr. 

Manmohan Singh inaugurated the 

new CBI Headquarters building at 

5-B, CGO Complex, Lodhi Road, New 

Delhi. Union Home Minister Shri P. 

Chidambaram, Union Law Minister 

Shri M. Veerappa Moily, Union 

Minister for HRD & Telecom Shri Kapil 

Sibal & Union Minister of State for 

Personnel Shri V. Narayanasamy also 

graced the occasion. 

Hon’ble Prime Minister unveiled a 

Stone at the entrance to the building 

and inaugurated the premises by 

cutting a ribbon at the reception 

lobby. 

Hon’ble Prime Minister addressed 

the CBI family, former Directors CBI 

& Senior Government officials on 

the 11th floor of the new building. 

Hon’ble Dr. Manmohan Singh hoped 

that the new building will provide CBI 

officers a congenial and comfortable 

habitat to work in. 

Addressing the gathering Minister of 

State for Personnel Shri V. Narayansamy 

said that it is the endeavour of the 

Government to provide all necessary 

infrastructure to CBI to meet its 

professional challenges. The new 

CBI building is one step taken by the 

Department of Personnel to provide 

better working conditions for CBI 

personnel. 

Shri V. Narayanasamy further said 

that proposals for construction of 

residential-cum-office complexes for 

CBI at Guwahati, Imphal, Pune & 

Lucknow have either been approved or 

are at advanced stage of finalization. 

Director, CBI Shri Amar Pratap 

Singh in his address called that this a 

momentous occasion as CBI finally 

got a home of its own after 70 years. 

The Director said that the building 

combines aesthetics with conducive 

work environment. He hoped that with 


all CBI offices now in a single location, 

daily functioning will be smoothened 

and output increased. 

The new CBI Headquarters is housed 

in an imposing eleven storey building 

made of energy-efficient toughened 

glass and steel, and brings together all 

CBI's Delhi-based Branches under one 

roof. This building, constructed by the 

NBCC has a distinctive architectural 

style and is designed to suit the 

functional requirements and workflow 

pattern of CBI. 

It aims at promoting functional 

efficiency and teamwork, with every 

branch being allocated a separate 

floor and having 'open offices' fitted 

with smart modular workstations 

in a manner, which maximizes 

natural light in the building. Modern 

communication systems, advanced 

systems for maintaining records, fitted 

storage space and computerized 

access control are available, along with 

provision of add-on facility for new 

technology. Interrogation rooms, lockups, 

dormitories and Conference Halls 

are also provided at various floors. 

Hon’ble Prime Minister Dr. Manmohan Singh, inaugurating the new CBI Headquarters 

Building at 5-B, CGO Complex, Lodhi Road, New Delhi on 30th April, 2011 

The new CBI Headquarters offers to 

its staff a large cafeteria, which can 

accommodate 500 persons, separate 

gyms for men and women, a terrace 

garden and a double level basement 

parking for about 470 vehicles. An 

advanced fire-fighting system, as well 

as power back-up is provided. There 

is a well-designed Press Briefing 

Room and Media Lounge. A Gallery 

showcasing the history and landmark 

achievements of the CBI is also part 

of the building. In short, the new 

building stands proud in the heart of 

the National Capital. 

The front look of the new CBI Headquarters Building 


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In Home News 

CBI filed charge-sheet against 

nine accused persons and 

three private companies 

relating to issuance of UAS 

Licences & 2G Spectrum 

CBI filed a charge-sheet against nine 

accused persons and three private 

companies in the Court of Special Judge 

for CBI Cases, Patiala House Courts, New 

Delhi relating to the issuance of new 

Unified Access Services Licences and 

subsequent allocation of 2G Spectrum. 

The investigation relating to the issuance 

of new Unified Access Services Licences 

and subsequent allocation of 2G Spectrum 

during 2008-2009, established commission 

of offences punishable u/s 120-B, 420, 468, 

471 of IPC & Section 13(2) r/w 13(1)(d) of 

the Prevention of Corruption Act, 1988 

and substantive offences thereof against the 

then Telecom Minister; the then Secretary 

(Telecom); the then Private Secretary to 

the then Telecom Minister; two Directors 

of Mumbai-based private company, who 

were also Promoters of a Mumbai-based 

private company; Managing Director of 

a Gurgaon-based Real Estate Company, 

and Group Managing Director & two 

Senior Vice Presidents of a Mumbai-based 

Telecom Company. Two Mumbai-based 

private telecom companies and one 

Gurgaon (Haryana)-based private telecom 

company also named in the charge-sheet. 

CBI registered a case against 

seven officials of DDA & 

CPWD and a private firm 

relating to laying of Synthetic 

Outdoor Flat Lawn Bowl 

Greens for CWG - 2010 

CBI registered a case against seven officials 

of DDA & CPWD and one Delhi-based 

private firm on the allegations of conspiracy, 

cheating and misuse of official position by 

the accused to cause undue benefit to the 

private firm. The firm provided and laid 

Synthetic Outdoor Flat Lawn Bowl Greens 

for Commonwealth Games - 2010 at 

New Delhi in which the accused officials 

of CPWD and DDA allegedly inflated the 

cost of the contract from the estimate of 

Rs. 6 crore (approx.) to Rs. 9.88 crore 

(approx.) by including allegedly false 

amounts against its cost, transportation, etc. 

Searches conducted at 20 places in Delhi 

& Noida, at the offices and residential 

premises of the accused officials of 

CPWD & DDA as well as the firm and 

its Directors, resulted in the recovery 

of many incriminating documents. 

CBI arrests an Inspector 

of CISF for accepting a 

bribe of Rs. one lakh 

CBI arrested an Inspector of Central 

Industrial Security Force (CISF) posted 

at 4th Battalion, Naradpura, Jaipur for 

demanding and accepting a bribe of 

Rs. one lakh from the complainants. 

The accused, an Inspector of CISF allegedly 

demanded a bribe of Rs. 50,000/- each 

from four Constables of CISF, Naradpura, 

Jaipur to relieve them from their duties 

from CISF after resignation. On negotiation, 

the demand was reduced to Rs. 25,000/- 

from each of the Constables. A complaint 

was lodged with CBI, Jaipur. The CBI 

registered a case against the Inspector and 

laid a trap. The accused was caught redhanded 

while demanding and accepting a 

bribe of Rs. one lakh from the Constables. 

Searches were also conducted at his present 

residence at Jaipur; permanent residence 

in District Mau (U.P.) and also at his office 

premises at CISF, Naradpura, Jaipur. 

CBI arrested an Income 

Tax Officer for demanding 

& accepting a bribe 

of Rs. one lakh 

CBI arrested an Income Tax Officer posted 

in Ward-1, Warangal (Andhra Pradesh) 

for demanding and accepting a bribe 

of Rs. one lakh from the complainant. 

A case was registered u/s 7 of P.C. Act, 

1988 against the Income Tax Officer, 

Ward-1, Warangal on the basis of written 

complaint lodged by the complainant, a 

Civil Surgeon, on the allegation that the 

accused demanded an illegal gratification 

of Rs.1,00,000/- from the complainant for 

doing favour in the matter of assessment 

of income tax. A trap was laid and the 

accused was caught red-handed while 

demanding and accepting a bribe of 

Rs. 1,00,000/- from the complainant. 

Searches were conducted at five different 

places, which led to recovery of expenditure 

receipts for establishment of a hotel at 

Araku Valley in Visakhapatnam in the name 

of his wife and an amount of Rs. 80,000/-. 

The accused was produced before the 

Special Judge for CBI Cases, Hyderabad 

and remanded to Judicial custody. 

CBI arrested an Inspector of 

Central Bureau of Narcotics 

and a private person in a 

bribery case of Rs. three lakh 

CBI registered a case u/s 120-B of IPC r/w 

Section 7, 8 and 10 of the Prevention of 

Corruption Act, 1988 on the basis of written 

complaint against an Inspector of Central 

Bureau of Narcotics, Garoth, District 

Mandsore and a private person R/o Village 

Shyam Garh, Mandsore. It was alleged that 

they had demanded a bribe of Rs. 10 lakh 

from the complainant as a motive for not 

implicating the complainant in NDPS case 

of Central Bureau of Narcotics and removing 

his name from the case. After negotiations, 

the amount was first reduced to Rs. 8 lakh 

and it then further reduced to Rs. 7 lakh. 

CBI laid a trap and the private person was 

caught red-handed while demanding and 

accepting a bribe of Rs. 3 lakh from the 

complainant on behalf of Inspector, Central 

Bureau of Narcotics, Garoth, District 

Mandsore. The Inspector was also arrested. 

Searches were conducted at the official 

as well as residential premises of the 

accused persons. From the residential 

premises of accused, an official of 

Central Bureau of Narcotics, NDPS 

substances have been recovered. 


Both the arrested accused were 

produced before the Special Judge for 

CBI Cases, Indore and were remanded 

to Police custody for five days. 

CBI registered three cases 

against a local Recruiting 

Agent; Officers of Protector 

of Emigrants and others 

relating to illegal human 

trafficking of Indian workers 

CBI registered three cases against a local 

Recruiting Agent (Delhi-based); three 

private firms; the then certain officers 

of Protector of Emigrants and other 

private persons with regard to illegal 

human trafficking of Indian workers. 

The allegations against local Recruiting Agent 

(Delhi-based) are that he and other Agents 

in connivance with officials of Protector 

of Emigrants based at Delhi, Mumbai and 

Chandigarh were obtaining emigration 

clearance in respect of unskilled workers 

on the basis of false and forged documents. 

Searches were conducted at 38 residential/ 

official premises of local Recruiting 

Agent (Delhi-based), public servants 

and other private persons at Delhi, 

Mumbai, Chandigarh and Hyderabad 

in the three different cases registered in 

respect of this human trafficking racket. 

Several incriminating documents/material 

were recovered during the searches. 

CBI arrested the then 

Chairman of Organizing 

Committee of CWG - 2010 

in ongoing investigation 

of a CWG case 

CBI arrested the then Chairman of 

Organizing Committee of Commonwealth 

Games - 2010 for conspiracy to cause favour 

to a private firm based in Switzerland in 

awarding the contract for Timing, Scoring 

& Result System at an inflated cost of Rs. 

141 crore. In this connection, the then 

Secretary-General and the then Director- 

General of the Organizing Committee 

were also arrested on 23-2-2011. 

It was alleged that officials of the 

Organizing Committee had conspired 

with representatives of the private firm in 

Switzerland and the contract for Timing, 

Scoring, Result was awarded by wrongfully 

restricting and eliminating competition 

from other suppliers in pre-meditated and 

planned manner. Investigation revealed 

that the Committee for shortlisting 

prospective bidders for TSR was constituted 

by selecting handpicked officials. 

Investigation also revealed that members 

of the tenders evaluation committee were 

coerced and threatened to disqualify other 

bidders. Investigation further revealed 

that Indian representatives of the favour 

supplier were in regular contact with 3 

arrested Organizing Committee officials 

much before the award of tender. 

Wrongful loss of approximately Rs. 95 

crore was caused to the Public Exchequer. 

CBI filed supplementary 

Charge-sheet against 

eight accused persons 

relating to Issuance of UAS 

Licences & 2G Spectrum 

CBI filed a supplementary charge-sheet 

against eight accused persons u/s 120-B 

IPC read with Section 7/11 & 12 of P.C. Act, 

1988 in the Court of Special Judge for CBI 

Cases, Patiala House Courts, New Delhi. 

The investigation relating to the issuance 

of new Unified Access Services Licences 

and subsequent allocation of 2G Spectrum 

during 2008-2009 established commission 

of offences punishable u/s 120-B IPC 

read with Section 7/11 & 12 of P.C. Act, 

1988 against the then Union Telecom 

Minister; two Directors of Mumbaibased 

private company who were also 

promoters of a Mumbai-based private 

Telecom company, two Directors of 

another Mumbai-based private company; 

one Director of Mumbai-based private 

film company and one Director and one 

partner of Chennai-based private TV 

company are liable to be prosecuted. 

CBI registered a case in 

connection with alleged 

murder of Tulsi Prajapati 

In pursuance to the Orders of the Hon’ble 

Supreme Court of India dated 8-4- 

2011 on the Writ Petition filed by Smt. 

Narmada Bai, mother of the deceased 

Tulsi Prajapati, CBI registered a case 

against certain Police officials of Gujarat 

& Rajasthan and others for their alleged 

involvement in the criminal conspiracy of 

wrongful restraint, wrongful confinement, 

abduction and murder of Tulsi Prajapati 

and causing disappearance of evidence 

in the matter thereof. The investigation of 

the case was entrusted to the S.I.T., which 

had earlier performed the investigation 

of Sohrabuddin Fake Encounter Case. 

Purulia Arms Dropping Case: 

Evidence against Kim Davy 

During the investigation by CBI in 

the Purulia Arms Dropping Case, no 

evidence whatsoever came to light that 

any Government agency helped Neils 

Holck @Kim Davy in his crime by way 

of commission or omission. On the 

contrary, intelligence agencies helped 

the CBI in a big way to collect evidence 

against him and his co-accused persons. 

No evidence of any Indian politician 

helping him in his escape came to light. 

During the investigation, a Laptop belonging 

to the accused was seized by CBI, containing 

more than 50,000 pages, wherein Kim 

Davy has given elaborate details about his 

plan and preparation of the crime. This is 

clinching evidence against him. Nowhere 

has he mentioned anything about any 

likely help from any Indian official agency. 

CBI is making all effort to bring him to 

India and face trial in the Competent 

Court in India. Kim Davy will have all 

the opportunity to put forth his version in 

open court. CBI has been able to establish 

in the court in India that crime committed 

by Kim Davy and other accused amount 

to an act of terrorism. CBI has also been 

able to establish the same to the Danish 

Government. Kim Davy is attempting 

to portray this heinous crime as an act 

of self-defence to avoid his extradition. 

Red Corner Notice against Kim Davy was 

issued in 1996. With the help of Interpol, 

India traced him in Copenhagen. Sincere 

efforts have been made by CBI to extradite 

him, but as there is no Extradition Treaty 

between India and Denmark, the process 

has taken time. Due to persistent efforts 

by CBI and MEA, the Government of 

Denmark has been convinced about 

his role in offences committed in India 

and had agreed to extradite him. The 

matter is now in the Danish High Court. 


The Purulia Arms Dropping Case was 

registered by CBI on 28th December, 1995. 

CBI arrested the Chief 

Parliamentary Secretary, 

Punjab and an official of 

Registrar, Firms & Societies, 

Punjab in a bribery 

case of Rs.1.5 crore 

CBI arrested Chief Parliamentary Secretary, 

Punjab and an official of Registrar, Firms 

& Societies, Punjab in a bribery case. 

CBI registered a case u/s 8 of Prevention 

of Corruption Act against an official of 

Registrar, Firms & Societies, Punjab on 

the basis of a complaint received from 

Secretary of an Association alleging demand 

of bribe of Rs. 1.5 crore by the official, of 

Registrar, Firms & Societies, Punjab, Sector 

17, Chandigarh for closing the complaint 

against the Association without any action. 

The accused also threatened that in case of 

non-payment of the bribe amount, control 

of the Association shall be taken over by 

the Government and a criminal case will 

be registered against the office-bearers of 

the Association. The accused official also 

allegedly told the complainant that he has 

approached a Minister in Punjab Cabinet 

through Chief Parliamentary Secretary for 

closing the complaint. He said that initially 

an amount of Rs. 2 crore was demanded 

for settling this matter but, however, he has 

been able to reduce it to Rs. 1.5 crore. The 

accused official also allegedly told that the 

bribe amount was to be delivered at the 

residence of Chief Parliamentary Secretary. 

A trap was laid at the residence of the 

Chief Parliamentary Secretary, Punjab. 

The accused official of Registrar, Firms 

& Societies and the Chief Parliamentary 

Secretary, Punjab have been arrested 

and produced before the Special 

Judge for CBI Cases, Chandigarh. 

CBI registered a case 

in connection with 

Merchandising and Online 

Retails Concessionaire 

for CWG Games-2010 

CBI registered a case against six Senior 

Officers of Organizing Committee, CWG 

- 2010 and two private companies for 

extending undue favour to a private 

company appointed as official Master 

Licensee for Merchandising and On 

- line & Retail Concessionaire for 

Commonwealth Games - 2010 against a 

minimum royalty amount of Rs. 7.05 crore. 

It is alleged that the then Director-General, 

the then JDG (Finance), the then DDG 

(Legal), the then DDG (Procurement), the 

then ADG (F&A) & the then ADG (Image 

& Look), all of Organizing Committee 

(OC) CWG - 2010 entered into a 

criminal conspiracy with the Director of 

a private company and Chairman of a 

private company and others. The said 

OC Officers, by abusing their official 

positions, extended undue favour to 

the private company in appointing it as 

official Master Licensee for Merchandising 

and On-line & Retail Concessionaire 

for CWG - 2010 for sportswear, casual 

wear, kids wears etc. against a minimum 

royalty amount of Rs. 7.05 crore. 

It is further alleged that after scrapping 

of the earlier bid on flimsy grounds, the 

Evaluation Committee of the OC CWG - 

2010, dishonestly considered the private 

company on the basis of the goodwill of its 

parent company, and on negotiations, the 

said private company submitted an offer of 

Rs. 5.20 crore for acquiring all the rights 

of Master Licensee for Merchandising. 

Thereafter, the private company submitted 

two cheques amounting to Rs. 3.525 crore, 

but the same were dishonoured by the 

bank and as such, the OC did not receive 

any amount from the private company. 

Thus, it is alleged that the accused private 

company actually used the CWG brand 

properties and earned a huge profit, but 

did not pay anything to the OC, and the 

accused public servants caused huge 

pecuniary advantage to Director of the 

private company and corresponding 

wrongful loss to the Government Exchequer. 

Searches in this case were conducted 

at 10 places in Delhi, Gurgaon, 

Panchkula, Chandigarh & Mumbai. 

CBI arrested a PS of a Minister 

in Punjab Government 

CBI arrested a Private Secretary to the Minister 

of Technical Education, Social Security, 

Women & Child, Government of Punjab in 

the ongoing investigation of a bribery case. 

The arrested accused was produced before 

the Special Judge for CBI Cases, Chandigarh 

and remanded to one-day Police custody. 

The CBI had earlier registered a case under 

Section 8 of P.C. Act against the official 

of Registrar (Firms & Societies), Punjab, 

Sector 17, Chandigarh for demanding a 

bribe of Rs. 1.5 crore from the complainant 

for showing a favour. A trap was laid. 

The accused official of Registrar (Firms & 

Societies), Punjab, Sector-17, Chandigarh 

and the Chief Parliamentary Secretary, 

Punjab were earlier arrested in this case. 


DIG, ITBP and others for 

allegedly obtaining bribes 

CBI registered a case against the then 

DIG, ITBP, Dehradun presently posted 

as DIG (Administration) at NICFS, Delhi; 

Deputy Commandant, ITBP, 3rd Battalion, 

Bareily; Assistant Commandant, ITBP, 

SHQ, Bareily and Head Constable (PSO 

to the then DIG), ITBP Dehradun u/s 

120-B, 468, 471 IPC and 13(2) r/w 

13(1)(d) of P.C. Act, 1988 for allegedly 

obtaining bribes from candidates for their 

selection as Constables/Head Constables. 

It was alleged that they being the members 

of a Selection Committee to select 84 

numbers of Constables/Head Constables 

through Departmental Selection process 

had obtained illegal gratification from 

the candidates for favouring them in 

the Selection process. In the process, 

the then DIG, ITBP, Dehradun was the 

Chairman of the Selection Committee. 

Searches were conducted at the officials 

& residential premises of the accused 

persons at Delhi, Dehradun, Bareilly 

and Chandigarh, which yielded a 

recovery of incriminating documents. 

Clarification regarding 

investigation relating to 

Adarsh Cooperative Housing 

Society Case, Mumbai 

In connection with the investigation 

relating to the Adarsh Cooperative 

Housing Society, Mumbai, the Union 

Ministry of Environment & Forests (MoEF) 

and other Central and State Government 

Departments are cooperating on all issues, 

and, restructuring documents/files, which 

may not be readily available with them. 


CBI had registered a case on 29-1-2011 

against 13 accused belonging to Army, 

DEO (Defence Estate Office), Government 

of Maharashtra, public servants and 

unknown persons in connection with the 

Adarsh Housing Society investigation. 

Another case relating to a missing file 

was also registered, wherein the notesheet 

of the file belonging to the Urban 

Development Department of Government 

of Maharashtra was found missing. In this 

case, arrests were also made to trace the 

documents and identify the culprit, who 

had removed the note-sheet from the file. 

The case was registered on the direction 

of Hon’ble High Court of Bombay. 

CBI arrested 8 dummy 

candidates for appearing 

in All India Pre- 

Medical Test - 2011 

CBI registered a case against some of the 

medical courses aspiring candidates for 

securing admission in Medical Colleges in 

India through All India Pre-Medical Test - 

2011 with the help of dummy candidates. 

In this regard, raids were conducted 

at CBSE, AIPMT Kolkata Examination 

Centres to apprehend those candidates, 

who had appeared as dummy candidates 

on behalf of such aspiring candidates. 

As outcome of the said raid, 8 dummy 

candidates, including facilitators were 

arrested. It has also been found that 

the arrested dummy candidates are the 

students of different medical colleges 

and had appeared for the candidates in 

lieu of huge money already paid to them. 

Most Wanted Persons’ 

List handed over to 

Pakistan during HSlevel 

INDO-PAK talk 

With reference to Most Wanted Persons’ 

List which was handed to Pakistan during 

HS level INDO-PAK talk, after the first 

error was found out on 17-5-2011, a 

review of the Interpol List was undertaken. 

This review and Preliminary Enquiry 

revealed lapse regarding inclusion of Firoz 

Abdul Rashid Khan in the list of Most 

Wanted Persons handed over to Pakistan 

during the HS-level INDO-PAK talk. The 

information regarding the arrest of Abdul 

Rashid Khan was intimated to the Interpol 

Wing of CBI in February 2010. The lapse 

occurred on the part of an official, who 

failed to request Interpol Lyon for the 

cancellation of Red Corner Notice and to 

update the records of Interpol Wing, CBI. 

Taking swift action against the concerned 

official and immediate Supervisory Officer 

responsible for the lapse, an Inspector 

has been suspended and two other 

Supervisory Officers of the rank of SP 

and DSP have been transferred pending a 

detailed enquiry. The Interpol Wing of CBI 

is carrying out a thorough review of the 

remaining persons on the Most Wanted 

List. Director, CBI ordered a complete 

review of the working of the Interpol Wing 

by an officer of the rank of Joint Director. 

Media reports regarding 

Arrest Warrant for Kim 

Davy: Clarification 

The Non-Bailable Warrant issued by the 

Metropolitan Magistrate, Kolkata was duly 

sent to the Danish authorities along with 

request for extradition of Niels Holck @ 

Kim Davy to India. On the basis of relevant 

case records and the warrant issued by 

Kolkata Court, the Ministry of Justice, 

Government of Denmark passed an order 

of extradition of Niels Holck @Kim Davy. 

On the basis of the warrant issued by the 

Kolkata Court and subsequent extradition 

order issued by the Ministry of Justice, 

Denmark Niels Holck @Kim Davy was 

duly arrested on 9-4-2010 and kept in 

custody for one day. As per Danish Law, he 

was produced before a court, which passed 

an order that though in Judicial custody, he 

can stay with his family on condition of his 

reporting to police twice a week. Thus, in 

Indian terms, he was released by the court 

on conditional bail. Accordingly, Niels 

Holck @Kim Davy has been reporting to 

local police twice a week and attending 

court during hearings. His further arrest 

can only take place by an order of Danish 

Court hearing his extradition matter. 

After the Trial Court did not confirm its order 

of extradition of Niels Holck @Kim Davy to 

India the Ministry of Justice, Denmark filed 

an appeal before the Danish High Court. 

The High Court also maintained the bail 

condition and accordingly Niels Holck @ 

Kim Davy is reporting to police twice a week. 

Thus, for all practical purpose, the warrant 

issued by Kolkata Court has been executed 

by the Danish Police on request of CBI. At 

present, status of Kim Davy is that of an 

accused person arrested and released on 

conditional bail by the court in Denmark. 

Moreover, as per Section 70(2) of Cr.P.C., 

a warrant issued by a competent court 

remains in force till it is executed or it is 

cancelled by the same court. There is 

no question of a warrant getting expired 

as reported in a section of media. 

However, during the hearing of the appeal 

in Danish High Court, the Advocate for the 

accused Niels Holck @Kim Davy made 

a submission that the warrant against 

his client was old one. The Prosecutor, 

supported by the CBI team in Denmark 

opposed this plea with Indian and Danish 

Laws and facts, which was accepted by the 

Hon’ble Danish High Court and objection 

raised by the defence was not accepted. 

However, keeping the sensitivity and 

importance of the case it was decided 

to request the court in Kolkata to extend 

the execution date of the same warrant, 

which was duly done on 18-5-2011. 

However, this fact has no way affected 

the appeal proceedings in Danish High 

Court, which continued its hearings till 

19-5-2011 as decided earlier. The Danish 

High Court has concluded its hearing of 

the appeal on 19.05.2011 and decided 

to pronounce the verdict before summer 

vacations beginning in month of July 2011. 

CBI filed charge-sheet 

against 9 accused persons, 

including the then Chairman 

of Organizing Committee 

and two private firms in a 

case relating to CWG - 2010 

CBI filed a charge-sheet against six the 

then officials of the Organizing Committee, 

including the then Chairman; three private 

persons and two companies in the TSR case 

pertaining to the Commonwealth Games - 

2010 in the Court of Special Judge CBI at 

Patiala House, New Delhi under Sections 

120-B read with Sections 420, 467, 468 

& 471 IPC and 13(2) read with 13(1) 

(d) of the Prevention of Corruption Act, 

1988 and substantive offences thereof. 

The persons/companies, who have been 

chargesheeted, are the then Chairman of 

OC; the then Secretary-General of OC; 


the then DG of OC; the then ADG (Sports), 

OC; the then DDG (Procurement), OC 

and the then Jt. DG (Finance), OC; two 

partners of Faridabad-based private 

firm; CMD of Hyderabad-based private 

construction company; Hyderabadbased 

private constructions company; 

and Switzerland-based private company. 

Earlier, CBI had registered a case on 29- 

11-2010 on the allegations that officials of 

OC and private persons had entered into a 

conspiracy, in pursuance of which the public 

servants had abused their official positions 

in order to manipulate the award of tender 

for Timing, Scoring & Result System for the 

Commonwealth Games to Switzerlandbased 

company at an exorbitant cost, in 

order to cause undue pecuniary advantage 

to the company and its representatives 

and wrongful loss to the Government. 

During the investigation, the allegations 

were substantiated and it was revealed 

that the chargesheeted the then officials 

of the OC had conspired with private 

chargesheeted persons and indulged 

in a series of forgeries, manipulations 

and machinations with an objective to 

award the TSR contract to Switzerlandbased 

company at an exorbitant net cost 

of approx. Rs. 157.62 crore (inclusive 

of taxes) as compared to a net bid of 

Spain-based company for approx. Rs. 

62.01 crore (inclusive of taxes and 

sponsorships). Thus, a wrongful loss of 

approx. Rs. 95.60 crore was caused to the 

OC and a corresponding gain to Swissbased 

company and its representatives 

by wilfully eliminating all competitors of 

Swiss-based company. Investigation has 

further revealed that the representatives 

of Swiss-based company and the two 

partners of Faridabad-based firm actively 

conspired with the accused officials for 

getting the contract awarded to Swissbased 

company and received a payment of 

approx Rs. 23.21 crore from Swiss-based 

company for certain perfunctory services. 

In this endeavour, they also conspired with 

the CMD of Hyderabad-based private 

constructions company, who raised highlyinflated 

and bogus invoices for approx. 

Rs. 11.28 crore for temporary cabling 

work, in order to justify the huge payment 

received from Swiss-based company. 

During the course of investigation, 

five arrested accused were sent to 

Judicial custody while the three private 

persons are absconding and arrest 

warrants are pending against them. 

Third Conference of 

CBI Officers & Chief 

Vigilance Officers of 

Public Sector Banks and 

Financial Institutions 

The Third Conference of CVOs of Public 

Sector Banks/Financial Institutions with 

CBI Officers was held in the new CBI 

Headquarters Building. The Director, 

CBI, Senior CBI officials and Chief 

Vigilance Officers of 31 Public Sector 

Banks/Financial Institutions were present. 

Delivering the Keynote Address, Director, 

CBI Shri Amar Pratap Singh said that 

CBI’s role is to investigate the criminality 

in bank frauds and it does not interfere in 

cases of prudent commercial judgement, 

even if such decisions involve risks 

or have resulted in losses to banks. 

The Director, CBI called upon banks 

to adapt to changing technology and 

to sensitize its officers to new methods 

of fraud, which are of late, noticed in 

electronic payments, technology-related 

payments like RTGS, Credit Cards, ATM, 

Cell Banking, Internet Banking, etc. 

Director, CBI said the Banking Sector has 

lost as much as Rs.1883 crore and Rs. 

2,017 crore during 2008-2009 and 2009- 

2010 respectively. These include over 

200 frauds of above Rs. one crore during 

each year. CBI Director Shri Amar Pratap 

Singh stated that banking officials are 

guiding Investigating Officers in scrutiny of 

financial statement, credit appraisal, etc., 

which has enhanced the professionalism 

of CBI, in detecting bank frauds. 

The Conference discussed important issues, 

such as Preventive Vigilance, E-Tendering/ 

E-Procurement and Forensic Auditing. 

The services of Bank Officers are being 

utilized in various branches of CBI, such 

as Bank Security and Fraud Cell, Economic 

Offences Unit and Anti Corruption Units 

in the CBI Headquarters as well as regions. 

CBI arrested a Joint Director 

(Office of D.G, Resettlement), 

Ministry of Defence and a 

Deputy Director-General, 

Ministry of Tribal Affairs 

in a bribery case 

CBI arrested a Joint Director working 

in the Office of Director-General of 

Resettlement, Ministry of Defence, R.K. 

Puram, New Delhi and a Deputy Director- 

General, Ministry of Tribal Affairs, New 

Delhi in a bribery case of Rs. 60,000/-. 

CBI registered a case against Joint Director 

working in the Office of Director-General 

of Resettlement Ministry of Defence, R.K. 

Puram, New Delhi u/s 7, 8 & 9 of P.C. 

Act, 1988 on the basis of a complaint 

received. It was alleged in the complaint 

that the accused demanded a bribe of Rs. 

60,000/- from the complainant for getting 

his Annual Confidential Report upgraded. 

CBI laid a trap and the accused Joint 

Director (Office of DG of Resettlement, 

Ministry of Defence) was caught redhanded 

while demanding and accepting a 

bribe of Rs. 60,000/- from the complainant. 

The Deputy Director-General, Ministry of 

Tribal Affairs was also arrested in this case. 

Searches were also conducted at the 

official and residential premises of 

both the arrested accused persons. 

CBI filed charge-sheet against 

16 accused in Dara Singh 

alleged fake encounter case 

CBI filed charge-sheet in the alleged fake 

encounter of Dara Singh in the Court of 

Chief Judicial Magistrate, Jaipur u/s 120-B 

IPC r/w 302, 364, 346, 201, 218 IPC 

and substantive offences thereof against 

16 accused persons, the then Additional 

DG (Crime); the then SP (SOG); the then 

Additional SP (SOG); the then seven 

Sub-Inspectors; the then three Head 

Constables; the then two Constables, all of 

Rajasthan Police and one private person. 

During the investigation, six accused were 

arrested and sent to Judicial custody. 

Remaining ten accused are absconding. 


Proceedings u/s 82 & 83 Cr.P.C. have 

been initiated against all of them after 

obtaining Non-Bailable Warrants from 

the Competent Court. During the course 

of investigation, all accused persons 

were examined and given sufficient 

opportunity to present their plausible 

explanation/defence. Two accused (one 

Sub-Inspector and one Constable) had 

filed anticipatory bail and the same was 

rejected by the Sessions Court, Jaipur. 

Dara Singh, a resident of Village Mundital, 

District Churu, Rajasthan was allegedly killed 

by Special Operation Group, Rajasthan in 

the outskirts of Jaipur on 23-10-2006. On 

a petition filed by Smt. Sushila Devi wife 

of deceased Dara Singh, Hon’ble Supreme 

Court of India had directed CBI to take up 

the investigation. The investigation of this 

case is being monitored by the Division 

Bench of the Hon’ble Supreme Court. The 

CBI investigation revealed that Dara Singh 

was allegedly killed in a fake encounter 

in pursuance of a criminal conspiracy. 

CBI is further investigating u/s 173 (8) of 

Cr.P.C., the role of some other persons for 

their alleged involvement in the conspiracy 

behind alleged killing of Dara Singh. 

CBI arrested seven accused 

and busts two rackets 

relating to manipulations 

in AIIMS PG Exam. held on 

8-5-2011 and in All India 

Pre-Veterinary Test 

held on 14-5-2011 

CBI arrested seven accused, including 

the main accused and busted two rackets 

relating to manipulations in AIIMS PG 

Exam. case held on 8-5-2011 and in All 

India Pre-Veterinary Test held on 14-5- 

2011. The arrested accused persons were 

produced before the Designated Court 

and were remanded to CBI custody. 

The alleged main accused is a doctor. 

In the All India Pre-Vet. Test held on 14- 

5-2011, the CBI registered a case against 

main accused; Proprietor & an employee 

of a private firm and others regarding 

manipulations in OMR Sheets for 

admission of a large number of candidates 

in B.V.Sc. & A.H. Course, 2011. It was 

alleged that the private firm was awarded 

contract by Veterinary Council of India for 

result processing, including manufacturing 

and scanning of OMR Sheets of the said 

examination. The accused in connivance 

with the candidates printed duplicate OMR 

Sheets of the said candidates bearing the 

same bar codes and replaced the original 

OMR Sheets by duplicate OMR Sheets in 

VCI office in order to get favourable result 

in the said examination. Incriminating 

documents were recovered during searches. 

Prior to this, the CBI had also registered 

a case regarding manipulation in the 

examination process of Post-Graduate 

Courses in AIIMS, New Delhi. It was 

alleged that the accused had entered into 

a criminal conspiracy with two employees 

of a private firm at New Delhi and others 

to manipulate the examination process 

of Post-Graduate Entrance Test of AIIMS. 

The accused persons used to contact 

candidates and assure them selection in 

the Entrance Test by manipulating their 

Answer (OMR) Sheets. The accused used 

to get the OMR Sheets of concerned 

candidates taken out through the two 

employees of the private firm and marking 

of unanswered questions (left blank by 

the candidates during the examination) 

was done by him and his associates. The 

two employees would then deposit the 

manipulated OMR Mark Sheets back 

before compilation of result. Hefty amounts 

were allegedly charged for such services. 

Searches conducted in Delhi and NCR at 

the residence of the main accused and 

his associates yielded recovery of original 

mark sheets; image of OMR Sheets of 

suspected candidates; computer files 

relating to processing of result of AIIMS 

Post-Graduate Entrance Examination held 

on 8-5-2011 and blank cheques given 

by few candidates, who had appeared in 

the entrance examination. Incriminating 

material, including documents relating 

to the said examination as well as huge 

amount of cash recovered during the 

searches at the premises of employees of 

a private firm. The prima facie scrutiny 

of seized documents indicates that at 

the time of scanning of OMR Sheets, 

the ovals were darkened of unanswered 

questions by the accused employees of 

the private firm. It has been revealed that 

some candidates, who had answered only 

few questions and had left most of the 

answer sheet (OMR Sheet) blank, have 

secured high positions in the merit list 

published by AIIMS on 27th May, 2011. 

CBI arrested Joint Director of 

CIB & RC under Ministry of 

Agriculture in a bribery case 

CBI arrested a Joint Director of Central 

Insecticide Board & Registration 

Committee, Ministry of Agriculture 

for demanding & accepting a bribe of 

Rs. 40,000/- from the complainant. 

The complainant, authorized representative 

of a Hyderabad-based company 

had approached the Joint Director 

(Chemistry) of CIB&RC at Faridabad, 

who demanded Rs. 40,000/- as bribe for 

clearance of pending three files for the 

issuance of Registration Certificate for the 

purpose of manufacturing of pesticides. 

CBI laid a trap and the Joint Director, 

who called the complainant to his 

office at Faridabad along with the bribe 

amount, was caught red-handed while 

demanding & accepting a bribe of Rs. 

40,000/- from the complainant. Searches 

were also conducted at the office & 

residence premises of accused persons. 

Two accused sentenced to 

undergo 12 years’ Rigorous 

Imprisonment with fine of Rs. 

one lakh each for possession 

of contraband substances 

The Additional Session Judge, Fast Track 

Court-III, Gorakhpur, U.P., convicted 

two accused Amit Kumar Jaiswal @Amit 

and Mohd. Iqbal @Inderjeet Singh, both 

residence of Krishna Nagar, Kapilvastu 

(Nepal) for offences punishable under 

sections 8 & 20 of NDPS Act. Both the 

accused were sentenced to undergo 

12 years’ Rigorous Imprisonment 

with a fine of Rs. one lakh each. 

Both the accused were arrested by CBI on 

18-10-2008, after recovery of 3.1 kgs. and 

3.0 kgs. of Charas (Hashish) respectively, 

from their conscious possession at 


Railway Station, Gorakhpur, which was 

concealed by them in polythene pouches 

stitched in shape of a belt under their 

garments. After thorough investigation, 

a charge-sheet against the accused 

persons was filed in the Designated 

Court at Gorakhpur (UP) on 18-12-2008. 

The court found both the accused guilty 

for the offence and convicted them. 


certain officers of MTNL; 

unknown officials of a 

private company and others 

for alleged irregularities in 

awarding work of broadcast 

network for CWG - 2010 

CBI registered a case against the then 

certain officers of MTNL and other 

unknown private persons of a Noida-based 

Private Company dealing in Optical Fibre 

Transmission u/s 120-B IPC and 13(2) r/w 

13(1)(d) of the Prevention of Corruption 

Act, 1988 on the allegations that MTNL 

awarded the work of broadcast network 

based on IP/MPLS Technology at an 

exorbitant price of approx. Rs. 570.12 crore 

by manipulating the specification in such a 

manner as to make them tailor made for 

the said bidder to the said private company. 

Though the broadcasting data transmission 

requirements for CWG - 2010 were very 

limited, based on optical fibre transmission, 

for which an initial estimate of approx. Rs. 

31.43 crore was prepared, the MTNL in 

their proposal included Broadcast Video 

Network based on IP/MPLS technology 

that grossly enhanced the network costing 

by Rs. 380.04 crore (approx.), allegedly 

with an intention to cause huge pecuniary 

advantage to the contracting firms. This 

resulted into huge loss to the Government 

Exchequer and wrongful gain to the Noidabased 

private company. The enhancements 

in the scope of work and engineering of 

conditions of contract were made by the 

officials concerned of MTNL in such a 

manner that sub-contract could be awarded 

only to the said private limited company . 

After the registration of the case, 

searches were carried out in various 

parts of the country, including Delhi, 

Noida, Jaipur and Patna. During 

searches conducted, documents relating 

to immovable and movable property 

belonging to accused persons and other 

incriminating documents also recovered. 


an Additional Commissioner 

of Income Tax for possession 

of disproportionate assets 

Rs. 4.56 crore (approx.) 

CBI registered a case against an 

Addl. Commissioner (IRS-90) of 

Income Tax, working in the Office of 

Commissioner of Income Tax, Guntur 

for allegedly amassing disproportionate 

assets approx. Rs. 4.56 crore. 

It was alleged that the Addl. Commissioner 

of Income Tax, while working as 

public servant during the period 2000- 

2007, acquired assets in his name and 

in the name of his family members, 

which were disproportionate to his 

known sources of income to the 

tune of Rs. 4,56,63,105/- (approx.). 

Searches were conducted at the residential 

premises of Addl. Commissioner of 

Income Tax (Guntur) at Vijayawada and 

recovered several incriminating documents 

pertaining to movable and immovable 

properties. During the searches, cash, 

Fixed Deposits & Travellers Cheques to 

the tune of Rs. 75.59 lakh; gold jewellery 

weighing about 6.6 kg. and silver items 

weighing about 49 kg. were recovered. 

CBI arrested a private person 

for accepting bribe of Rs. 7 lakh 

CBI arrested a private person in Jaipur 

(Rajasthan) for demanding and accepting 

illegal gratification of Rs. 7 lakhs from the 

complainant, who was facing a CBI trial case. 

It was alleged that the accused private 

person had demanded illegal gratification 

from the complainant on behalf of an officer, 

who was involved in the investigation of the 

CBI trap case, the complainant was facing. 

The accused was caught red-handed 

while demanding and accepting a bribe 

of Rs. 7 lakh from the complainant. The 

accused was produced before the court. 

CBI arrested a Divisional 

Engineer of Railways for 

accepting bribe of Rs. 50,000/- 

CBI arrested a Divisional Engineer 

of Indian Railway Service - 1995 

batch posted at Bhusawal Division 

(Maharashtra) for demanding and 

accepting a bribe of Rs. 50,000/- (Rs. Fifty 

thousand only) from the complainant. 

A case was registered against the accused 

for allegedly demanding a bribe of Rs. 

one lakh from the complainant for getting 

sanction of bills of Rs six lakh regarding 

painting work done by the complainant 

at Bhusawal Division, even though the 

work was executed. CBI laid a trap and the 

accused was arrested while demanding and 

accepting the bribe of Rs. 50,000/- as partpayment 

in his office from the complainant. 

Searches were conducted at the 

official and residential premises of the 

accused, which yielded recovery of 

cash & documents relating to bank 

accounts and 3 flats at Nagpur, besides 

other incriminating documents. 

The arrested accused was also 

produced before the Designated Court. 

CBI arrested an absconding 

accused in a forgery 

& cheating case 

CBI arrested an absconding accused, who 

was involved in the offence of forgery, 

cheating & duping innocent public. 

A case was registered by the CBI u/s 420, 

467 and 468 of IPC against accused of 

Visakhapatnam and others for cheating 

different persons by presenting forged 

documents purportedly issued by the 

Director, CBI; British High Commission & 

Union Finance Ministry (Government of 

India) and using these forged documents 

as genuine, thereby inducing the innocent 

persons to part with huge amounts. 

During the course of investigation, it was 

found that the Visakhapatnam-based 

accused forged documents purportedly 

issued by the Director, CBI; Ministry of 

Finance & British High Commission. The 

accused used these forged documents 

as genuine and cheated many persons 

to the tune of crores of rupees with the 

help of his vast network of associates 

spread in various parts of the country.

Untitled - Central Bureau of Investigation

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