FIR alleges financial irregularities, cheating and misuse of government funds; ₹1.87 lakh in a constable’s official expenses allegedly remained unpaid despite approval and signed vouchers
Munish Sood
SHIMLA
In a development raising serious questions about financial accountability within Himachal Pradesh Police, an FIR has been registered against former Shimla Superintendent of Police Sanjeev Kumar Gandhi over allegations of cheating, financial irregularities and misuse of government funds. The case centres on a police constable’s complaint that he spent ₹1.87 lakh from his own pocket on official work, submitted bills that were reportedly approved, but never received the reimbursement.
Gandhi, who had served as a Deputy Inspector General (DIG) of Police before his recent appointment as Managing Director of the Himachal Pradesh Backward Classes Finance and Development Corporation at Kangra, is facing allegations relating to his tenure as SSP Shimla.
The FIR was registered at Sadar police station, Shimla, on October 22, 2026, under FIR No. 138/2026. According to the complaint, a review of financial records also brought to light the alleged withdrawal of approximately ₹2.35 lakh from a district police fund over nearly two years, with questions being raised about the utilisation and accounting of the money.
Approved bills, signed vouchers—but no reimbursement
According to the complaint, a constable posted at Police Lines, Kaithu, was assigned responsibilities involving the procurement of supplies and arrangements for official work during 2024 and 2025. He was reportedly assured that expenses incurred from his personal funds would be reimbursed later.
The constable allegedly spent ₹1,87,890 on these arrangements and submitted the relevant bills to the office. The bills were reportedly scrutinised and approved for payment.
The complaint alleges that on February 6, 2026, Gandhi, who was then SSP Shimla, called the constable and obtained his signatures on payment-related vouchers, telling him that the formalities were necessary to process the reimbursement.
However, the constable allegedly received no payment despite completing the required formalities.
The matter took a more serious turn in July 2026, when the complainant approached the accounts branch to enquire about the outstanding amount. According to the complaint, he was informed that the money had already been withdrawn from the relevant fund but had not been credited to his account.
The constable was allegedly left to arrange funds from his personal resources to meet his financial liabilities, despite the reimbursement reportedly having been approved.
₹2.35 lakh withdrawn; fund shortfall under scrutiny
A scrutiny of financial records following the complaint reportedly revealed that approximately ₹2.35 lakh had been withdrawn from a district police fund over a period of nearly two years. The alleged utilisation of the amount was reportedly not adequately accounted for, raising questions about the fund’s balance and the purpose of the withdrawals.
The complaint further alleges that when Gandhi was transferred from the post of SSP Shimla to the Personnel Department, the amount sanctioned against the constable’s bills was transferred into the concerned fund to make good its shortfall, instead of being released to the employee.
If established, the alleged sequence of transactions could raise serious questions about the handling of public funds, the processing of official vouchers and the accountability of officials responsible for financial approvals and disbursements.
The investigation will have to establish the complete money trail, the purpose of the withdrawals, the circumstances surrounding the transfer of the sanctioned amount and the role, if any, of the officials concerned.
FIR registered under five BNS sections
The case has been registered under Sections 316(5), 314, 318, 336 and 340 of the Bharatiya Nyaya Sanhita (BNS), relating to offences that include criminal breach of trust, dishonest misappropriation, cheating and document-related offences, subject to the specific ingredients of each provision.
The investigation is currently underway. The allegations against Gandhi have not been established in court, and the registration of an FIR does not by itself establish guilt.
Questions over financial accountability
The case puts the spotlight on a fundamental question of administrative accountability: if the constable’s bills had been approved and the corresponding amount withdrawn, why was the reimbursement allegedly not paid to him?
For the complainant, the alleged irregularity was not merely an accounting discrepancy. It meant bearing the cost of official work from personal funds and arranging money to meet his liabilities despite having submitted bills that were reportedly cleared for payment.
The investigation will determine whether the transactions involved criminal wrongdoing, who was responsible for the alleged irregularities and why the approved payment was not released to the constable.
With Gandhi’s recent appointment as Managing Director of the Himachal Pradesh Backward Classes Finance and Development Corporation, the case also places his previous tenure as SSP Shimla under scrutiny. However, any conclusions about responsibility must await the findings of the investigation and the due process of law.
The key question remains: how did money reportedly sanctioned for a police constable’s official expenses end up in a fund while the employee himself allegedly remained unpaid?
