The Supreme Court on Monday directed that a forensic audit report of Amrapali group be given to the Enforcement Directorate (ED), Delhi Police and the Institute of Chartered Accountants in India (ICAI) for taking appropriate action against the company directors and auditors for allegedly siphoning off over Rs 3,000 crore of home buyers' money.

The top court directed that the forensic audit report should be handed over to the Director of Enforcement Directorate, Commissioner of Police and chairperson of ICAI, within seven days to facilitate the ongoing investigation in the case.

A forensic audit is a detailed audit of a company's records to be used in a court of law.

A bench of justices Arun Mishra and U U Lalit also directed disbursal of Rs 7.16 crore to National Buildings Construction Corporation (NBCC) from Rs 22.47 crore presently lying in deposit with the account maintained by the Registry of the Court towards expenditure incurred on completing some stalled projects.

"At this stage, therefore, it is directed that an amount of Rs 7.16 crores be released by the Registry of this Court in favour of NBCC within a week from today," the bench said.

With regard to grant of forensic audit report to the ED and police, the bench said, "We grant the request and direct that copies of the Report of the Forensic Auditors be given in sealed cover to the Director, Enforcement Directorate as well as to the Commissioner of Police, Delhi Police within seven days from today".

Similar direction was passed for ICAI, which has sought the forensic audit report for taking appropriate action against the statutory auditors of Amrapali Group.

The bench noted that Noida Authority had set up a nodal cell to disburse completion certificate to the Amrapali home buyers and redressal of other related issues.#casansaar (Source - IndiaToday)