Former Customs officer alleges partnership funds were diverted through related entities and personal bank accounts; separate FIR accuses three persons of removing 150–200 case files and ₹2.5 lakh from CBD Belapur office.

Navi Mumbai Police have registered two separate First Information Reports arising from a dispute involving KPS Legal and KPS Tax Consultants, including allegations of financial misappropriation amounting to approximately ₹13.72 crore and the theft of professional files and cash from an office in CBD Belapur.

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The FIRs were registered at CBD Belapur Police Station on July 21 and August 6, 2026, on complaints submitted by a retired Customs officer who later entered the legal and tax consultancy profession.

The allegations contained in the FIRs have not yet been judicially established. Registration of an FIR marks the commencement of a criminal investigation and does not, by itself, establish the guilt of the persons named in it.

₹13.72 Crore Fraud and Fund Diversion Alleged

The second and more extensive FIR, numbered 0266/2026, was registered on August 6, 2026, under Sections 318(4), 316(2) and 3(5) of the Bharatiya Nyaya Sanhita, 2023. These provisions relate to cheating, criminal breach of trust and acts allegedly committed by several persons in furtherance of a common intention.

The FIR names Sanjay Niranjan Kalra, Shaily Sanjay Kalra, Sarth Sanjay Kalra, Mohit Kalra, Ranjana Kalra, Chitra Kalra and accountant Ramesh Dongarkar as accused.

According to the complaint, the informant and Sanjay Kalra had previously worked in the Customs Department. After taking voluntary retirement, they decided to establish professional firms for handling legal proceedings and providing tax consultancy services.

KPS Legal was allegedly established on April 12, 2013, while KPS Tax Consultants was set up on June 23, 2014. The complaint states that the firms handled litigation, GST and Customs matters for their clients.

The two firms initially operated from Fort in Mumbai and later shifted to offices numbered 702, 703 and 704 at Mahavir Icon, Sector 15, CBD Belapur, Navi Mumbai.

The complainant claimed that he primarily handled court proceedings while Sanjay Kalra looked after the firms’ administration, client coordination, banking and financial transactions. The FIR states that control over the firms’ bank accounts and financial operations was given to Sanjay Kalra and his wife because of his claimed experience in banking and taxation matters.

Alleged Use of Related Firms to Raise Invoices

The complainant alleged that suspicions arose after he sought financial accounts for the firms in August 2025 but allegedly did not receive satisfactory records.

On examining the firms’ email accounts, the complainant claimed to have discovered invoices allegedly issued to KPS clients in the names of S.K. Enterprise and S.K. Associates. According to the FIR, the underlying professional work had allegedly been carried out by KPS Legal or KPS Tax Consultants.

The complaint alleged that S.K. Enterprise and S.K. Associates were controlled by Sanjay Kalra and his wife and did not have an independent business relationship with KPS Legal or KPS Tax Consultants.

It was alleged that invoices raised through these entities instructed clients to make payments to accounts other than those belonging to the KPS firms. The complainant claimed that the arrangement resulted in professional fees being diverted away from the partnership concerns.

The FIR further alleged that the official email account, accounts@kpslegals.com, was used to communicate with clients and issue the disputed invoices. According to the complaint, access to this particular email account was under the control of Sanjay Kalra.

Money Allegedly Transferred to Personal and Family Accounts

The complainant alleged that money belonging to the two professional firms was transferred to personal accounts associated with Sanjay Kalra, his wife and other family members. Funds were also allegedly transferred to the accounts of S.K. Enterprise and S.K. Associates.

The complaint claimed that portions of the money were withdrawn in cash or used for personal expenses, including air travel, foreign tour packages and hotel bookings.

A forensic auditor was reportedly appointed on July 10, 2026, to examine the financial records. The FIR refers to an examination of bank accounts and transactions involving KPS Legal, KPS Tax Consultants, S.K. Enterprise and S.K. Associates.

According to the financial calculation reproduced in the FIR, the alleged misappropriation and diversion of funds was divided into three periods:

• For financial years 2016-17 to 2018-19, the alleged principal diversion was assessed at ₹1.40 crore. After adding alleged interest of ₹1.51 crore, the amount was calculated at approximately ₹2.91 crore.
• For financial years 2019-20 to 2021-22, the alleged principal diversion was assessed at ₹2.64 crore. With alleged interest of ₹1.94 crore, the total was calculated at approximately ₹4.59 crore.
• For financial years 2022-23 to 2025-26, the alleged principal diversion was assessed at ₹4.60 crore. After including alleged interest of ₹1.60 crore, the total was calculated at approximately ₹6.21 crore.

The complainant alleged that the total principal amount diverted from the firms was ₹8,65,60,618. He claimed a further ₹5,07,17,745 as interest calculated at 12% per annum under the partnership arrangements, taking the total alleged loss to ₹13,72,78,363.

These figures are the complainant’s calculations recorded in the FIR and remain subject to investigation and verification.

Settlement of ₹1.75 Crore Alleged

The FIR states that the complainant issued a formal notice terminating the partnership on January 30, 2026, and demanded that the disputed accounts be closed and the allegedly diverted amount returned.

According to the complainant, a settlement was subsequently discussed on February 3, 2026. Under the alleged settlement, Sanjay Kalra reportedly agreed to pay ₹1.75 crore and transfer his 50% interest in office number 703 at Mahavir Icon, CBD Belapur.

The complaint states that a cheque for ₹20 lakh was issued on March 26, 2026, and was credited to the complainant’s account. However, the remaining amount was allegedly not paid.

The informant also referred to a complaint filed on April 27, 2026, after an alleged threat during a dispute over payment. The FIR states that a non-cognisable case under Section 352 of the BNS was recorded in connection with that allegation.

Accountant Accused of Withholding Financial Records

The complainant alleged that the accountant responsible for maintaining the firms’ records initially refused to provide Tally files, income-tax portal credentials, invoices and other accounting material without Sanjay Kalra’s permission.

According to the FIR, financial information for the period from 2016 to 2026 was subsequently provided through a pen drive.

The complainant alleged that the accountant and the other accused acted in concert to conceal the true position of the firms’ finances. This allegation, along with the disputed transactions and forensic calculations, will have to be examined by investigators.

Police Sub-Inspector Sandeep Kachru Phad was named as the investigating officer in the FIR.

Separate FIR Over Theft of Files and ₹2.5 Lakh

A separate FIR, numbered 0237/2026, was registered at the same police station on July 21, 2026, under Sections 305 and 3(5) of the BNS.

This FIR names Sanjay Niranjan Kalra, Mahesh Niranjan Kalra and Ashok Niranjan Kalra.

The complainant stated that a small storeroom had been constructed in the passage outside offices 702, 703 and 704 at Mahavir Icon. The room was allegedly used to store files and documents relating to KPS Legal.

After the professional association between the partners ended, the complainant claimed that possession and the key to the storeroom remained with him.

According to the FIR, the complainant and his son reached the office on May 18, 2026, and noticed that the letter “P” was missing from the KPS Legal signboard. This allegedly raised suspicion, following which they inspected the storeroom.

The complainant claimed that approximately 150 to 200 professional files were missing. He also alleged that ₹2.5 lakh in cash, consisting of 500 currency notes of ₹500 each, had disappeared from an iron rack inside the room.

The cash had allegedly been withdrawn from a Union Bank of India branch in CBD Belapur on May 11, 2026, for personal work and kept underneath the files.

CCTV Footage Cited in Theft Complaint

The complainant stated that CCTV footage from outside neighbouring office number 701 was examined on May 19, 2026.

According to the FIR, the footage allegedly showed Sanjay Kalra, Mahesh Kalra and Ashok Kalra entering and leaving the storeroom with files between noon and 4 pm on May 17, 2026. Two unidentified persons were also allegedly seen standing in the passage.

On the basis of the footage, the complainant accused the three named persons of removing the professional files and cash.

Police Sub-Inspector Dipak Mahadev Shenavi was assigned to investigate the theft case.

Investigation Underway

The two FIRs concern different sets of allegations but arise from the same broader professional and financial dispute.

The first concerns the alleged removal of case files and cash from the CBD Belapur office. The second involves allegations that professional fees and partnership funds were diverted over several financial years through personal accounts and related business entities.

The FIRs do not record any final finding on the alleged transactions. The precise movement of funds, ownership and control of the entities, authenticity of the invoices, terms of the partnership deeds, alleged settlement and circumstances surrounding the removal of files will have to be established during the police investigation.

The version of the persons named as accused was not contained in the two FIRs reviewed for this report. No court finding on the merits of the allegations has been cited.

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