Prima Facie Case Established Against Tripura’s IAS Officer Abhishek Chandra, 3 Others in Alleged Multi-Crore Tender Fraud: West Bengal STF Dy SP
By Our Correspondent
Agartala, October 18, 2026
A detailed memo of evidence prepared by Deputy Superintendent of Police Jayanta Chattopadhyay of the Special Task Force (STF), West Bengal, has concluded that a prima facie case has been established against 2003 batch Tripura-cadre IAS officer Abhishek Chandra, Sudip Paul, Krishna Chakraborty and Manjula Pramod Bisaria in connection with an alleged organised criminal conspiracy involving fake government tenders, cheating of investors, forged documents and the diversion of substantial sums of money.
According to the investigation report, the evidence collected so far indicates the alleged involvement of the four individuals in a scheme centred on purported tenders for supplying rice and edible oil under the Mid-Day Meal Scheme through a fictitious entity operating in the name of the Directorate of Higher Education, Tripura.
The Dy SP, STF, has recommended submission of a supplementary charge sheet against the four accused under Sections 318(4), 316(2), 338, 336(2), 340(2) and 61(2) of the Bharatiya Nyaya Sanhita (BNS), while seeking permission to continue the investigation and file further supplementary charge sheets if additional evidence emerges.
The recommendation follows an earlier charge sheet filed on June 5, 2025, against Utpal Kumar Chowdhury and Bablu Jana in Penro Police Station Case No. 7/2025, registered on January 13, 2025. The original case concerned alleged forgery and financial irregularities involving Chaltakhali Swamiji Seva Sangha (C-SSS), a registered NGO based in West Bengal.
The allegations against the additional accused emerged during further investigation conducted by the West Bengal STF.
The investigation alleges that Utpal Kumar Chowdhury fraudulently obtained a trade licence in the name of “Directorate of Higher Education Tripura” and subsequently tampered with the document to create another licence bearing the name “Directorate of Higher Education Tripura”, which resembles the name of a genuine government department.
According to the memo, a bank account was opened in the name of the purported government directorate using the allegedly forged licence. Fake tender advertisements and related documents were then prepared to create the impression that the government had invited bids for supplying rice and edible oil under the Mid-Day Meal Scheme across Tripura.
The advertisements were reportedly published in a local newspaper, Kirat Barta, and newspaper clippings were retained to lend credibility to the purported tender process.
The STF report alleges that investors were persuaded to deposit earnest money and security deposits on the assurance that the tenders were genuine and that the supply arrangements would generate substantial profits. Some traders were reportedly told that they would not need to arrange supplies themselves because C-SSS would handle procurement and transportation.
The investigation further alleges that payments and refunds were selectively made to certain investors, reinforcing their belief that the business was legitimate, even though the purported government tenders and supply transactions were allegedly fabricated.
A significant part of the memo concerns the alleged role of Abhishek Chandra, an IAS officer serving in Tripura, in introducing investors to the purported tender scheme and circulating documents that allegedly represented the tenders as genuine government business.
According to statements and digital evidence cited in the report, businessman Manish Malani and representatives of SK Sales Corporation were introduced to the purported business opportunity through contacts who claimed that a Tripura IAS officer was associated with the tender process.
The report states that Malani first met Chandra in February 2024 and subsequently met him in New Delhi in August 2024, where documents relating to the proposed tender were allegedly shown to him and other business representatives.
The investigation also refers to WhatsApp communications in which Chandra allegedly shared newspaper cuttings, notices inviting awards, expressions of interest, memoranda and purported supply orders relating to the so-called Directorate of Higher Education.
These documents allegedly helped create confidence among prospective investors that the Mid-Day Meal supply contracts were genuine.
The report further alleges that Chandra introduced Sudip Paul to investors, including SK Sales Corporation, and assured them of the legitimacy of the business opportunity. Sudip Paul and his wife, Krishna Chakraborty, allegedly entered into a joint-venture arrangement with SK Sales for participation in the purported tender process.
The allegations are based on the investigation material described in the memo, including witness statements, bank records, seized documents and digital communications.
The memo identifies SK Sales Corporation as one of the principal investors allegedly deceived through the purported tender arrangement.
According to the West Bengal STF report, SK Sales deposited Rs 12,61,37,219 into the bank account operating in the name of the purported Directorate of Higher Education, apart from transferring Rs 85 lakh into a joint-venture account associated with Sudip Paul and Krishna Chakraborty.
The investigation alleges that the promised supply arrangements were not genuine and that no corresponding supply of Mid-Day Meal materials took place as represented.
The report further states that SK Sales received Rs 1,94,05,726 as a refund of an earnest money deposit and that Sudip Paul and Krishna Chakraborty returned another Rs 1.45 crore. However, the memo alleges that substantial sums remained unaccounted for or unpaid.
In his statement, Mohit Satish Laddhad, who manages SK Sales Corporation, reportedly stated that the company transferred approximately Rs 14.50 crore in connection with the purported Directorate of Higher Education contracts but received back only around Rs 1.95 crore, leaving a substantial amount outstanding.
The investigation also cites a joint-bidding agreement executed on September 4, 2024, and communications concerning the alleged tender process.
The STF report alleges that Sudip Paul and his wife, Krishna Chakraborty, played a role in bringing investors into the purported tender scheme and managing financial transactions connected with it.
According to the memo, Rs 85 lakh was transferred from SK Sales into their joint-venture bank account, ostensibly for supplying materials under the tender.
The investigation alleges that Rs 1.07 crore from this account was transferred to Mohan Enterprise, a business identified by investigators as a shell entity allegedly controlled by Utpal Kumar Chowdhury through his wife, Tanushree Baidya.
The memo also records that Rs 1.536 crore was subsequently credited to the joint-venture account from the account operating in the name of the purported Directorate of Higher Education.
Investigators further allege that Rs 3,51,45,243 was credited to two personal bank accounts of Krishna Chakraborty from the purported directorate account. The report also refers to additional transfers involving Mohan Enterprise, other entities allegedly linked to Chowdhury, and a payment of Rs 25 lakh to Manjula Pramod Bisaria, the mother of Abhishek Chandra.
The STF has treated these transactions as part of the wider alleged conspiracy. The purpose and legal character of individual transactions remain matters to be established through the judicial process.
One of the most significant aspects of the memo concerns the alleged movement of funds to accounts associated with Abhishek Chandra and his mother, Manjula Pramod Bisaria.
The investigation alleges that Chandra received Rs 4.50 lakh directly into his Axis Bank account from the purported Tripura branch of C-SSS. The report also cites another Rs 7.45 lakh received from a separate Axis Bank account allegedly operated by Utpal Kumar Chowdhury, as well as Rs 26.70 lakh from entities identified as Oreva Trading and Vedika Rubber.
The memo further records a cash deposit of Rs 2 lakh into Chandra's bank account by Swarup Banik, described as a manager associated with Chowdhury.
Investigators allege that additional funds connected with the purported tender scheme were routed through companies controlled by Chowdhury and subsequently used for real-estate investments.
Regarding Manjula Bisaria, the report alleges that she received Rs 25 lakh from the purported NGO branch, Rs 1.25 crore from Krishna Chakraborty's bank account and Rs 58 lakh from investor Shyamal Bepari.
The STF further alleges that false rent agreements were executed in the names of Manjula Bisaria and certain investors or business associates to portray some transfers as legitimate rental income.
The investigation treats these transactions and agreements as potential mechanisms for disguising the source and nature of the money. The allegations against both Chandra and his mother remain subject to adjudication.
The memo also examines transactions involving Alumni Kanpur Housing Private Limited, a company formed in 2024 for developing residential flats for former IIT students and their families.
According to the statement attributed to Vishal Awasthi, a director of the company, Abhishek Chandra became a member and funds totalling Rs 1.36 crore were deposited on his behalf through several business entities.
The entities named in the report include Three Canal Agro Solution LLP, Welfarry Trading LLP, Paragon Elastic, Oreva Trading & Co. and CEAT Tyre Tubul Industries.
The report states that Chandra allegedly confirmed through WhatsApp messages that the payments had been made on his behalf and should be treated as his personal contribution.
The memo further alleges that money was subsequently returned and redeposited with a sister concern for booking a 4,150-square-foot flat, for which an agreement had reportedly not yet been executed at the time of the investigation.
The report separately states that Manjula Bisaria deposited Rs 7.83 crore with the company for booking a similar flat.
Investigators are examining whether funds routed through entities allegedly controlled by Chowdhury were used for these property transactions and whether the investments were connected with the purported tender fraud.
The investment figures and the alleged source of funds are based on the evidence described in the memo, their final legal significance will depend on the proceedings before the competent court.
The Dy SP's memo cites statements recorded before a court under Section 183 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), including those of traders Dipak Dey and Subhrajit Deb.
According to their statements as summarised in the report, Sudip Paul approached them in June–July 2024 with an offer to invest in what he described as a government tender for supplying rice and edible oil under the Mid-Day Meal Scheme in Tripura.
They were allegedly assured that the tender was genuine and that the security deposit would be returned. The memo states that Dipak Dey prepared a demand draft for Rs 97,02,863 and that the traders subsequently received payments that strengthened their belief in the purported arrangement.
The report also refers to a further demand draft and outstanding amounts that were allegedly not returned.
Shyamal Bepari, associated with Maa Ganga Enterprise and Ashirbad Enterprise, reportedly stated that he invested in the purported supply business after being introduced to the individuals involved. According to the memo, he suffered a loss of approximately Rs 4 crore and was asked to transfer Rs 58 lakh to Manjula Bisaria's bank account.
The investigation also cites statements from representatives of SK Sales Corporation and records seized from business associates. These materials allegedly establish links between investors, the purported tender documents and the bank accounts through which the money moved.
The investigation relies substantially on forensic examination of mobile phones, a laptop, a tablet and pen drives seized from Utpal Kumar Chowdhury, as well as mobile phones belonging to Manish Malani and Vishal Awasthi.
A CFDEEL examination report dated August 8, 2025, concerning devices attributed to Chowdhury, is cited in the memo as containing WhatsApp communications between Chowdhury and Abhishek Chandra, and between Chowdhury and Manjula Bisaria.
According to the investigation, the communications between Chowdhury and Chandra included discussions about purchasing expensive personal items, arranging travel, booking air tickets, making payments and coordinating other services.
The report also cites messages concerning the transfer of rent, property documents and travel assistance between Chowdhury and Manjula Bisaria.
A further forensic examination report dated November 21, 2025, concerning devices attributed to Manish Malani and Vishal Awasthi, allegedly revealed communications about purported Directorate of Higher Education tender documents and payments associated with real-estate bookings.
Investigators say the digital material, when considered alongside bank statements, seized agreements and witness accounts, supports their allegation that forged tender documents were circulated to attract investments and that funds were transferred through multiple business entities.
The original case was registered following a complaint by Jabarani Polley, whose father, Mohadeb Ghosh, was described as a legal heir to land associated with the Chaltakhali Swamiji Seva Sangha.
According to the complaint, Bablu Jana, who had served as the NGO's secretary since 2008, allegedly facilitated the creation of a Tripura branch in collaboration with Utpal Kumar Chowdhury without the consent of the legitimate governing body.
The complaint alleged that the NGO's stamp, seal, letterhead and governing-body documents were misused, and that forged resolutions and signatures were employed to establish the purported branch and open bank accounts.
The case was initially investigated by Penro Police Station and was subsequently taken over by the West Bengal STF. A charge sheet was filed against Utpal Kumar Chowdhury and Bablu Jana on June 5, 2025, under the relevant BNS provisions, with further investigation continuing.
The subsequent investigation allegedly uncovered a broader network involving purported government tenders, business intermediaries, investor deposits, suspected shell companies and property transactions.
Supplementary Charge Sheet Recommended Against Four Additional Accused
Concluding its assessment of the evidence collected so far, the memo prepared by Dy SP Jayanta Chattopadhyay states that a prima facie case has been established against Sudip Paul, Krishna Chakraborty, Abhishek Chandra, IAS and his mother Manjula Pramod Bisaria under Sections 318(4), 316(2), 338, 336(2), 340(2) and 61(2) of the BNS.
The report recommends filing a supplementary charge sheet against the four individuals, while continuing the investigation into the case and reserving the option of filing further supplementary charge sheets.
The recommendation represents the investigating officer's assessment of the available evidence.
The case has significant implications because the alleged scheme involved claims of government-backed supply contracts under a public welfare programme.
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