The accused, Tanuj Bhardwaj, was posted as a JE in the Sarinh (Alamgir) subdivision under PSPCL and had earlier handled work in the Lalton area.

The FIR was registered at Dehlon police station under Sections 409 (criminal breach of trust) and 420 (cheating) of the IPC, based on a complaint filed by Kamaljeet Singh, assistant executive engineer (AEE), PSPCL subdivision, Sarinh.

According to the complaint, Bhardwaj allegedly withdrew transformers, LT line wires and other power infrastructure material from the department store between 2021–22 and 2024–25, but failed to submit the mandatory year-end material utilisation and account surrender reports. These reports are required from every JE after measurement and completion of field work to ensure proper reconciliation of used and unused stock.

Department officials said the value of unaccounted store material stands at ₹2,07,57,200, which remained unresolved despite repeated verbal reminders and internal follow-ups.

Officials added that Bhardwaj had been assuring officers that the account would be cleared and records submitted, particularly after his transfer last year, but continued to delay the process without furnishing any written proof, stock statements or measurement-based utilisation details.

The irregularity came to light during an audit and stock reconciliation exercise, when officers found that the JE had not surrendered accounts despite material being issued over multiple financial years.

Officials suspect that the pending reconciliation may involve transformer replacements, LT wire changes and other line material used in field works, though the exact utilisation trail is now part of the police investigation.

A senior department official said every JE is duty-bound to submit a detailed material report at the close of each financial year, specifying the quantity lifted from stores, its utilisation in works and the balance returned. In this case, officials said, the accused allegedly kept seeking time whenever stricter departmental action was indicated, repeatedly urging officers not to proceed with an FIR and promising that the records would be cleared soon.

However, after no written account was submitted and the pending amount continued to be flagged in the audit, the department escalated the matter to the police. Sub-inspector Pardeep Singh, the investigating officer, said further verification of records and material movement is underway.

Bhardwaj, the accused JE, has said that he had submitted a written report to the department accounting for the material drawn from the store and its utilisation in field works. He said the records were available for departmental verification.