According to the police, the registration numbers of vehicles said to be hired by the BCCI turned out to be of two-wheelers, while SG Traders (a company floated by Dutta) was not able to establish the purchase of stationery supposedly for supply to the BCCI.

Further, Choudhary operated the account and made withdrawals in spite of not being authorised to operate it, the chargesheet said.

The police have also said that between 1997 and 2000, Dalmiya was chief of the ICC and that of the Asian Cricket Council from 2004-06, and the respective bodies should have taken care of his expenses like travel and hotel stay during these periods. According to Maneshinde, the accounts for which Dalmiya is being investigated by the police were passed in the BCCI’s Annual General Meetings when Niranjan Shah and IS Bindra were in the board.