Ahmedabad, Oct 29 (IANS): A third FIR has been filed against journalist Mahesh Langa within a month, this time accusing him of being involved in a Rs 28 lakh cheating case, as stated by Ahmedabad Police.

The FIR stems from a complaint by Pranav Shah, director of Khushi Enterprises. Shah alleged he transferred Rs 23 lakh to Langa for "advertisement work" and paid an additional Rs 5 lakh for a "lavish party" organised by Langa.

According to Ahmedabad Police Commissioner GS Malik, Shah claims that Langa did not complete the work for which he was paid and has not returned the funds. Malik noted that there is a documented money trail, as the transactions were made electronically, and an inquiry into the allegations will be conducted.

Langa has been in custody since earlier this month due to an alleged goods and services tax scam, with an FIR registered on October 7 by the Ahmedabad Crime Branch based on a complaint from the central GST. A second FIR was filed against him in Gandhinagar on October 23, following the alleged recovery of documents related to the Gujarat Maritime Board.

According to the Director General of GST Intelligence (DGGI), the October 7 FIR also targets a shell company, Dhruvi Enterprises, and 12 other companies associated with it.

The Ahmedabad Police on Tuesday shared the details of the facts which have been uncovered in the investigation so far.

The details, according to the police, are as follows:

These companies had used such forged bills for the purpose of cheating the Government Exchequer. As per the report of DGGI, similar credentials such as mobile numbers, PAN cards, etc., were used to make another 220 suspected shell companies.

Total searches were carried at 19 places across the state in the districts of Bhavnagar, Surat, Junagadh, Rajkot, Ahmedabad etc. "So far, we have seized 29 computers, 38 mobiles, 7 laptops and several documents and have sent them for forensic analysis. Further investigation is ongoing," the Ahmedabad Police said.

It was found that Dhruvi Enterprises was an entirely fake company registered using the credentials and the name of one farm labourer Haresh Makwana, resident of Botad district. A total of Rs 7.04 crore worth of fraudulent transactions were done in Dhruvi Enterprises, according to the police.

This fake company was used to make forged bills which were used to cheat the government exchequer by falsely claiming input tax credits in order to evade GST tax.

Dhruvi Enterprises was used as a shell company to launder money, where fake forged bills were generated and the cash was routed back after a commission cut through hawala operator network.

The police have recorded a total of 139 statements and have arrested 17 accused. This includes the persons who had falsely created Dhruvi enterprises for purpose of cheating by using forged documents.

DA Enterprises were registered on 20/07/2020. It was co owned by Manoj Langa (cousin of Mahesh Langa and a security operator) and one Vinubhai Patel. Mahesh used to get the claimed businesses for DA Enterprises since its inception. DA Enterprises' turnover was Rs 21 lakh in 2020-2021.

Mahesh Langa had gotten Vinubhai Patel removed from DA enterprises in 2021. After that, Mahesh made his wife Kavita Langa as co-owner of DA Enterprises on 09/10/2021, in order to obtain bigger share of money from the new business he claimed to get in DA Enterprises.

Suddenly, the turnover of DA Enterprises rose to Rs 6.7 crore by 2022-2023.

In reality, all the operations were being run by Mahesh Langa. Statements under BNSS 183 (CRPC 164) have been deposed by the key witnesses, including Manoj Langa and other before the Court and Police have obtained corroborative digital evidence to that effect.

In the searches large quantum of cash of Rs 20 lakh unaccounted money was found at Mahesh Langa's residence which he could not provide any satisfactory answer.

His declared income till 2022-2023 was Rs 9.48 lakh and his wife’s declared income was Rs 6.04 lakh.

As per analysis of accounts, this money was not associated with the declared incomes or businesses run by Mahesh Langa. "We have recovered technical evidence and statements," the police said.

DA Enterprises was being used to route money by artificially increasing expenses in form of fake billings and receiving the cash in return. Money was transferred from DA Enterprises to Dhruvi Enterprises. This money was withdrawn as cash and routed back to Mahesh through hawala network, the police said.

This method of cheating the exchequer helped Mahesh in evading 18 per cent GST and allow him to carry over tax liability by using forged billings. He would receive entire money (principal and tax) in cash through hawala operators.

Similarly, 3 other suspicious firms which are prima facie shell companies and who have a done a total suspicious "transaction of Rs 15,52,041 with DA enterprises have also" been found and units have been informed and legal action will follow shortly.

From the analysis of the seized phones, several incriminating chats of Mahesh and his associates who have indulged in such fake billing scam and cheating of persons and gaining monetary benefit have been recovered.

All his associates will be investigated in the matter.

These chats have also highlighted that these monetary dealings were not related at all with his investigative journalism.

However, it has been revealed that he was using his identity as investigative journalist to indulge in illegal financial dealings and to gain access to different offices and personnel.

He has introduced himself to several Indians and foreigners as financial broker, land dealer and lobbyist who works for personal favours in cash and in kind. Several incriminating facts and documents have been discovered which are also being analysed and investigated.

To further consolidate his money, Mahesh had stared diverting money of claimed contracts away from DA Enterprises to Nisarg Enterprises.

Nisarg Enterprises was formed in 2023 and is being managed by Manhar Langa (real brother of Mahesh and a government school teacher) and owned by Manhar's wife Nayana Langa at the behest of Mahesh Langa.

In the investigation, it had come to light that he had unexplained lavish lifestyle which includes several stays in 5-star hotel's presidential suites, business and chartered flights, purchase of high-end luxury brand clothing, gifts etc expensive foreign stays etc. to investigate his lifestyle and his unexplained expenses is not the mandate of current investigation. For that we have informed the income tax department in this context. In today's FIR, the matters are as follows.

All about the third FIR

Police say that in the third FIR the complainant is a business owner in Ahmedabad engaged in advertising through his company.

Over the past two years, the complainant became acquainted with Maheshbhai Prabhudan Langa through meetings at Starbucks.

In Bodakdev, Ahmedabad, where Langa portrayed himself as an influential figure with extensive media and government contacts.

Langa offered to assist the complainant with advertising needs, claiming he could leverage his connections for positive news coverage and even create a promotional portal for the company.

Accepting Langa's offer, the complainant engaged in business transactions based on Langa's assurances of assistance and reimbursement. On March 16 and June 6, 2024, the complainant transferred a total of Rs 23,00,000 to Langa's account through V*** Media Pvt. Ltd., a company managed by the complainant's friend. This amount was meant to assist Langa in purchasing a corporate office, with Langa assuring the complainant that he would repay the amount in cash.

In addition to this transaction, Langa later requested assistance for arranging a banquet hall for his wife Kavita Langa's birthday party, scheduled for September 2024. The complainant organized the event at the Jade Banquet Hall on Sindhu Bhavan Road and paid the bill of Rs 5,68,250 after Langa assured him that he would reimburse this amount in cash on the day of the event. However, when the complainant requested the total repayment of Rs 28,68,250 (comprising the Rs 23,00,000 from the business transactions and Rs 5,68,250 for the banquet expenses), Langa allegedly refused and resorted to intimidation tactics.

He is said to have warned the complainant that he could damage his business through negative media coverage, citing his political influence and media connections.

The complainant subsequently discovered that Langa was under investigation by the Ahmedabad Crime Branch, where Rs 20 lakh in cash was reportedly seized from his residence.

Langa's refusal to repay was deliberate and involved fraudulent and intimidating tactics. The complainant has provided substantial evidence to support his allegations, including bank transaction records of Rs 23,00,000 from V*** Media Pvt. Ltd. to Langa and a receipt for Rs 5,68,250 paid to Jade Banquet Hall.

The complainant is now seeking legal action against Maheshbhai Prabhudan Langa for alleged fraud and intimidation in deliberate cheating and refusal to repay the total sum of Rs 28,68,250.

He has submitted a detailed financial documentation and witness statements to support his claim, urging a thorough investigation into the matter and appropriate restitution.