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ORDER

 

UNDER THE SEBI (PROCEDURE FOR HOLDING INQUIRY AND IMPOSING PENALTIES BY THE ADJUDICATING OFFICER) RULES, 1995

 

AGAINST

 

M/S. MANOJ SARNA & CO.  

 

BACKGROUND:

 

1.       M/s. Manoj Sarna & Co. (for brevity’s sake, hereinafter referred to as MSC) is registered with the Securities and Exchange Board of India, 1992 (for brevity’s sake, hereinafter referred to as the SEBI) as a sub- broker and is affiliated to the LSE Securities Ltd. The SEBI Regn. No. of MSC is INS010786015 and INS231306619.

 

2.       An inspection of the books of account, documents and other records of MSC was conducted by SEBI for the financial years 2002-03 and 2003-04. During the inspection, certain irregularities and violations of the SEBI (Stockbrokers and Sub-Brokers) Regulations, 1992 (hereinafter referred to as the Broker Regulations) alleged to have been committed by MSC, were noted. While communicating the findings of inspection to MSC vide letter dated August 17, 2004, SEBI also advised them to submit their comments to the same. As the response of MSC made vide their letter dated September 16, 2004 was found to be unsatisfactory, I was appointed as the Adjudicating Officer, vide order dated February 15, 2005 to inquire into and adjudge the alleged acts of omissions and commissions of MSC.

 

         NOTICE/ REPLY/ PERSONAL HEARING:

 

3.     Accordingly, I issued a notice dated June 17, 2005 to MSC under Rule 4 of the SEBI (Procedure for holding inquiry and imposing penalties by Adjudicating Officer) Rules, 1995 (hereinafter referred to as the ‘Rules’) whereby MSC was called upon to show cause as to why action should not be initiated against them for the violations referred to in the said notice. MSC was also advised to make their submissions, if any, along with supporting documents that they wished to rely upon, within 14 days from the date of the receipt of the notice, and also indicate whether they were desirous of a personal hearing. MSC was further advised to note that in case they failed to reply within the stipulated period, it would be presumed that they had no adequate explanation to offer and that the matter would be decided solely on the basis of the material available on record.

 

4.                 As no reply was received from them, a notice of hearing dated August 3, 2005 was sent to the Ludhiana Stock Exchange (the LSE) with a request to forward the same to MSC. In terms of the said notice, MSC were advised to appear before me on August 25, 2005. Vide their letter dated August 11, 2005, the LSE confirmed service of the notice on MSC on August 11, 2005. Shri Manoj Sarna, the proprietor of MSC appeared for the personal hearing on the said date and submitted that his father Shri Roshan Lal Sarna who used to handle the day to day affairs of MSC had expired on July 21, 2004 and that the person handling the affairs of the firm had also left. It was contended that on account of these factors, he had not replied to the notice dated June 17, 2005 and hence requested that additional time be granted to him to submit his reply on or before August 31, 2005. During the course of the proceedings, he submitted a copy of the certificate issued by the hospital where his father was undergoing treatment and also undertook to submit the death certificate of his late father on or before August 31, 2005 along with his reply addressing the charges leveled against MSC therein.

 

5.                 However, Shri Sarna did not either reply to the notice or send any of the documents that he had undertaken to forward. Till date there is no communication from his side. I have noted that during the course of the proceedings, Shri Sarna was clearly advised that if need be, another opportunity of hearing would be granted to him. However he declined and instead undertook to forward the necessary documents within a stipulated period which however were not sent. In the absence of any reply from Shri Sarna till date and as a reasonable opportunity has been granted to him to make his submissions, the matter is proceeded with based on the material available on record.

 

        APPRECIATION OF EVIDENCE

 

6.       I have accordingly considered the facts and circumstances of the case on the basis of the material available on record including the findings of the inspection report and have also analysed all the submissions made on behalf of MSC in response to the findings of inspection.

 

7.     My findings on the charges leveled against MSC for which the present proceedings have been initiated, the submissions, if any, made by them in this regard in their defense, are elaborated herein below: -

 

A.                Non maintenance of the copies of the purchase and sale notes in the form and the order prescribed.

 

a)     MSC was found to have not maintained the purchase and the sale notes in the form and the order prescribed which amounted to a violation of Regulations 26(xv) and 26(xvi) of the Broker Regulations.

 

No submissions were advanced on behalf of MSC to counter this charge and neither was any documentary evidence submitted in this regard.

   

         In this context, Clause B(1) of Regulation 15 as specified in Schedule II of the Broker Regulations may be referred to which reads as under :

Duty to the investor: A sub broker, in his dealings with the clients and the general investing public, shall faithfully execute the orders for buying and selling of securities at the best available market price.

 

Clause B(6) of Regulation 15 as specified in Schedule II of the Broker Regulations, as it is existed prior to its amendment on September 23, 2003, reads as under:  

          “Fairness to Clients: A Sub broker, when dealing with a client, shall disclose that he is acting as an agent and shall issue appropriate purchase/sale note ensuring at the same time, that no conflict of interest arises between him and the client.  In the event of a conflict of interest, he shall inform the client accordingly and shall not seek to gain a direct or indirect personal advantage from the situation and shall not consider client’s interest inferior to his own.”

         

8.       Thus, after September 23, 2003 there is no obligation cast upon sub brokers to issue the purchase/sale notes. However prior to the said date, they were mandated to inter-alia obtain the acknowledgments bearing appropriate dates from the clients which evidences the confirmation memos being issued within 24 hours of the execution of the trade, as the absence of the dates made it difficult to judge whether the same were issued within 24 hours as is required under the relevant Circulars issued by SEBI.

 

9.       Annexure 3 of SEBI Circular No. SEBI/MIRSD/DPS-1/Cir-31/2004 dated August 26, 2004 reads as under: 

“The stock broker shall issue, individually for each client of his sub broker, contract notes in the format prescribed by the relevant stock exchange. The sub-broker shall render necessary assistance to his client in obtaining the contract note from the stock broker”.

10.     Vide circular dated August 26, 2004, SEBI had inter alia prescribed a model format of the tripartite agreement between the broker, sub-broker and client. The requirement relating to tripartite agreement was to come into effect from December 01, 2004, which was extended upto January 01, 2005 vide SEBI circular reference number SEBI/MRD/DOPS/Cir-41/2004 dated November 25, 2004 and further extended to April 01, 2005 vide Circular No. SEBI/MRD/DOPS/CIR-44/2004 dated December 29, 2004. Vide the SEBI Circular SEBI/MRD/DOPS/CIR-09/2005 dated March      31, 2005, it was further confirmed that the requirements of the earlier cited Regulations (i.e., post amendment on September 23, 2003), relating to changes in the role of sub-brokers and their main brokers, including the format of the Model Tripartite Agreement specified by the above circulars, were required to be implemented strictly from April 1, 2005.

11.     Further, vide SEBI Circular No. SEBI/MRD/DOPS/CIR-11/2005 dated May 12, 2005, the subsidiaries to the registered stock exchanges who are registered as stock brokers and their registered sub brokers were also required to comply with the provisions of amended Broker Regulations w.e.f. June 01, 2005.  

12.     Thus, effective from the date of issuance of the Circular dated August 26, 2004, sub brokers are no longer required to issue the necessary confirmation memos and vide SEBI Circular No. SEBI/MRD/DOPS/CIR-44/2004 dated December 24, 2004, the requirement to comply with the Circular dated August 26, 2004 was extended to April 1, 2005 and vide Circular No. SEBI/MRD/DOPS/CIR-11/2005 dated May 12, 2005, the requirement to comply with the Circular dated August 26, 2004 for sub brokers of the subsidiaries was effective from June 1, 2005, which is just a recent development.

13.     Thus, after the issuance of the said circulars the obligation of issuing the purchase/sale notes by the sub brokers was undone w.e.f. April 01, 2005 for sub brokers and for the sub brokers of the subsidiaries, the same requirement came into effect from June 01, 2005.

14.     Notwithstanding these developments, it is thus apparent that as on the date of commission of the offence, there was a mandate to issue the necessary sale and purchase notes, which MSC failed to, do. The period of inspection encompassed April 2002 to March 2004. Thus for the period between September 23, 2003 and March 31, 2004, there was no obligation cast upon MSC to Raj to issue the necessary sale and purchase notes. Despite the same, and although the subject matter is entirely academic today, I am inclined to take cognizance of the default on the part of MSC for failing to  adhere to the relevant rules and thus failing to exercise the necessary due diligence required of a sub broker although at the time of considering the levy of penalty, a lenient view may be taken on this count.

 

 B.     Entering into Off the Floor Transactions

 

15.     MSC was found to have indulged in several spot transactions for their clients and were also found to be accepting cash for settling these transactions, as have been detailed below.

 

a)     Manbir Singh :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.1,21,640.00 and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

b)     Rajinder Singh :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.121982.50  and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

c)      Shekhar Gupta :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.85940.00  and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

d)     Ram Lal Sharma:-  Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of 129437.50 and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis..

e)     Inder Mohan Sharma :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.81902.50 and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

f)       Onkar Jit Singh  :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.45715.00  and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

g)     Neeraj Aggarwal :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.101707.50  and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

h)    Inder Kumar :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.62740.00  and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

i)       Jagtar Singh :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.51320.00 and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

j)       Vikas Singla :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.91486.25 and the same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

k)      Parkash Singh :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.87270.00  and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

l)       Davinder Pal Bansal :- Different shares were purchased and sold on the same dates resulting in the loss in all the transactions amounting to an aggregate of Rs.89850.00 and same was received by the sub broker in cash from the client on different dates. The daily transaction register (DTR) showed all these entries as on a client to client basis.

m)   Neelam Aggarwal :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.100250.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

n)    Uma Chopra : - Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.125235.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

o)      Kanta Devi :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs. 81655.50 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

p)     Madhu Aggarwal:- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs. 99752.50 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

q)     Mandeep Kohli HUF;- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs. 95561.25 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

r)      Ritu Jain:- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs. 55087.50 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

s)      Kavita Rani :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs 78470.00  and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

t)       Kanta Malhotra :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.118515.00  and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

u)    Sinil Malhotra (HUF) :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.120567.50 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

v)      Harpreet Kaur :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.125870.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

w)    Jyoti Verma ;- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.64640.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

x)      R.S.Kohli (HUF) :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.120635.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

y)      Mandeep Kohli (HUF):- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.120502.50 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

z)      Ritu Kohli :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs. 120442.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

aa) Naresh Chander Talwar(HUF) :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs 85490.00  and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

bb)                        Vishal Vig :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.99912.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

cc)   Rakesh Vig :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.99912.00  and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

dd)                        Narinder Kumar & Sons :-- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.142150.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

ee) Ranju Suri :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.72525.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

ff)     Rakesh Batra (HUF) :- Different Shares were purchased and sold on the same dates resulting in a net profit of Rs.125870.00 and the same was paid to the client by cheque. DTR showed all these entries on a client to client basis and not routed through the Principal Broker Account.

 

From the details provided above, MSC had executed 36 transactions which were not routed through the exchange mechanism of either the NSE or BSE and off the floor trading was observed, as the DTR examined on computer, showed client to client trading. On their part MSC have not made any submissions to refute the charge.

 

16.     These transactions clearly indicate a lack of exercise of due diligence on the part of MSC due to their having failed to adhere to the directions issued by SEBI from time to time in this regard and thus liable for action under Regulations 26(xv) and 26(xvi) of the Broker Regulations. One such direction issued by SEBI is contained in SEBI Circular No. SMDRP/POLCIY/CIR-32/99 dated September 14, 1999. In terms of the said circular, all deals are required to be routed through the screens of the exchange in the price and order matching mechanism of the exchanges just like any other trade. In fact, with effect from 14.09.1999, off the floor transactions are not permitted at all and therefore, the question of reporting the same does not arise and all deals are supposed to be routed through the proper exchange mechanism.

 

17.     The essence of this rule is that such transactions do not impart transparency and fairness and the price formation in such transactions are not through the stock exchange price and order matching mechanism since they deprive the investors of the best possible price.

 

Clause B(1) of Regulation 15 as specified in Schedule II of the Broker Regulations may also be referred to which reads as under :

Duty to the investor : A sub broker, in his dealings with the clients and the general investing public, shall faithfully execute the orders for buying and selling of securities at the best available market price.

 

In the absence of any explanation for this lapse, it is established that MSC are guilty of not having reported any of these transactions and hence need to be adequately penalized for the same.

 

C.      Acceptance of cash instead of cheques/ demand drafts

 

18.     MSC was found to have made payments in cash and accepted cash from five clients for the period between April 01, 2003 and March 31, 2004 in the instances cited below:

a)     JPM: - Payments and receipts in cash were made on various dates during the period 2003-004 amounting to Rs.5,00,000, Rs.4,00,000, Rs.2,00,000 and many more.

 

b)     Raman Kumar Vij :- Cash amounting to Rs.8,50,000 was paid on various dates in the year 2003-04.

 

c)      R.K.Vig :- :- Cash amounting to Rs.9,00,000 (approx) was received and  Rs.4,00,000 was paid in cash on various dates in the year 2003-04.

 

d)     R.Sehgal :- Huge transactions of cash receipt and payments were made on various dates in 2003-04 in this client account.

 

e)     KPS :-  Cash amounting to Rs.7,00,000  was received and an amount of Rs.1,93,000 was paid during the period 2003-04.

19.     I have noted that MSC have admitted to the fact that these cash payments had been made during the financial years 2003-04 and have given an undertaking not to accept or make payments in cash in future.

 20.    SEBI has from time to time issued strict directions that no payments and receipts should be made only through cheques or demand draft but no through cash.   The essence of this restriction is that cash receipts and payments against the settlement of trades, lack audit trail and give a way for settling fictitious / dummy transactions or can be used for illegal / off market transactions as well.

21.     These payments and receipts made by MSC in cash instead of cheques or demand draft indicated a lack of exercise of due diligence on the part of MSC due to their having failed to adhere to the directions issued by SEBI from time to time in this regard and thus makes them liable for action under Regulations 26(xv) and 26(xvi) of the Broker Regulations. One such direction issued by SEBI is contained SEBI Circular No. SMD/SED/CIR/93/23321 dated November 18, 1993 and SEBI/MRD/SE/CIR-33/2003/27/08 dated August 27, 2003.

 22.   SEBI Circular dated November 18, 1993 categorically specifies that members should not accept cash for purchases of securities and / or give cash against sales of securities and that all the payments received / made should be strictly by “crossed – Payee A/c” cheques. Further vide its Circular No. SEBI/MRD/SE/Cir-33/2003/27/08 dated August 27, 2003, it was reiterated that brokers and sub-brokers should not accept cash from the client whether against obligations or as margin for purchase of securities and / or give cash against sale of securities to the clients and that all payments shall be received / made by the brokers or sub-broker from / to the clients strictly by account payee crossed cheques / demand drafts or by way of direct credit into the bank account through EFT, or any other mode allowed by RBI. The brokers or sub-broker shall accept cheques drawn only by the clients and also issue cheques in favour of the clients only, for their transactions. However, in exceptional circumstances the broker or sub-broker may receive the amount in cash, to the extent not in violation of the Income Tax requirement as may be in force from time to time.

23.     In the present case, the amounts involved are quite substantial although the instances of default have not been listed out. However although MSC have stated that they would not be accepting or making payments in cash, no proof of documents were submitted to evidence that they have started accepting only cheques or DDs. Wherever a specific mode of transacting with clients has been specified, the same is required to be strictly adhered to and there should not be any deviation from the same . In view thereof the present cases of default calls for a penalty.

D.      Failure to make payments or delaying the payments

24.     MSC was found to have failed to make the payments or delayed the payments in the instances detailed below to four clients, thereby making them liable under the provisions of Regulation 26(vi) of the Broker Regulations read with SEBI Circular No. SMD/SED/CIR/93/23321 dated November 18, 1993.

 

a)     Smt. Beena:- The last dealing with this client was made on 30/12/2003 and credit balance of Rs 31750.00 was standing in the account of the client which was not repaid till 31.03.2004.

b)     Attar Singh :- The last dealing with this client was made on 01/04/2003 and credit balance of Rs 9300.00 was standing in the account of the client which was not repaid till 31.03.2004.

c)      Harbhajan Singh Parmar :-The last dealing with this client was made on 29/09/2003 and credit balance of Rs 48330.00 was standing in account of the client which was not repaid till 31.03.2004.

d)     KPS :- The last dealing with this client was made on 09/10/2003 and credit balance of Rs 485981.00 was standing in the account of the client which was not repaid till 31.03.2004.

 

25.     I have noted from the findings of the inspection that though there were no transactions between MSC and the clients for a long period of time, MSC did not settle the respective amounts of the above mentioned clients. Furthermore, no explanation for the said lapses has been provided by MSC.

 

26.     Regulation 26(vi) of the Broker Regulations inter alia provides for imposition of monetary payment in case of a failure on the part of the sub broker to deliver any security or make payment of the amount due to the investor within 48 hours of the settlement of trade unless the client has agreed in writing otherwise. The mandate to deliver any security or make payment of the amount due to the investor within 48 hours of the settlement of trade unless the client has agreed in writing otherwise is also provided for in terms of SEBI Circular No. SMD/SED/CIR/93/23321 dated November 18, 1993.

 

27.     It is also to be noted that one of the conditions for grant of certificate of registration to a sub broker is that the said entity should abide by the requirements of the SEBI Act and the rules and regulations framed there under. In terms of clause B (1) of the Code of Conduct of the Broker Regulations, a stock broker/sub-broker is required to make prompt payment in respect of securities sold and also arrange for the prompt delivery of securities purchased by the clients. As pointed out in the inspection report, MSC failed to adhere to the system of payment of outstanding to their clients within 48 hours of payout which thus amounts to a violation of the above referred to provisions of the Broker Regulations. In the absence of any documentary evidence submitted by SSC to arrive at a contrary finding, warrants a penalty.

E.      Non segregation of clients’ funds and securities from own funds and securities:

28.     MSC were found to have failed to segregate the clients’ funds and securities from their own funds and securities and instead all the transactions were found to have been routed through various accounts without any distinction, thereby making them liable for action under Regulation 26(xiii) of the Broker Regulations read with SEBI Circular SMD/SED/CIR/93/23321 dated November 18, 1993.

 

29.     On their part MSC contended that they had opened a client account with HDFC Bank before inspection of their books in order to have segregation in their bank accounts. This contention made by MSC amounts to a clear admission of lapse on their part in having failed to maintain a segregation /clear cut distinction between their funds/securities and the clients funds/securities.

 

30.     The provisions of Regulation 26(xiii) of the Broker Regulations, inter- alia provides for imposition of monetary penalty for failure on the part of a broker/sub-broker to segregate his own funds or securities from the clients’ funds or securities or using the securities or funds of the client for his own purpose or for purposes of any other client. Thus it is compulsory for all members to keep the money of their clients and their own money in separate accounts.  The monies that can be paid into the clients accounts include monies held or received from the clients, such as money belonging to the member as may be necessary for the purpose of opening or maintaining their account, a cheque or draft received by the member representing in part, the money belonging to the client and in part money due to the member etc. However no money is to be withdrawn from the clients account other than the money required for payment to or on behalf of the client, money belonging to the member as may have been paid into the client account in respect of the previously mentioned payments into the account etc. There is also a SEBI circular dated November 18, 1993 which makes it compulsory for all members to keep the money of their clients and their own money in separate accounts and directs member hold or receive money on account of a client to forthwith pay such money to the current or deposit account at the bank to be kept in the name of the member, in the title of which the word “clients” should appear. All members are permitted to keep one consolidated clients account for all clients or accounts in the name of each client, as they think fit.

 

31.   Any broker who fails to maintain the segregation of accounts and utilizes the clients funds in a improper manner for their own benefit needs to be suitably penalized. Taking into consideration the admission of lapse by MSC on this count as also their failure to submit the necessary documents evidencing separate accounts presently being maintained by them for their own and the clients’ funds, a stringent penalty needs to be imposed on MSC on this count. 

F.      Transferring of funds from one client account to another client account :

32.     MSC was found to have transferred funds from one client account to another client account. In one instance, a credit balance of Shri Kumar Vij, amounting to Rs.6,62,302.56 was transferred to another client, which amounted to a violation of the Code of Conduct prescribed for sub brokers thereby making MSC liable for action under Regulations (xv), 26(xvi) and 26(xx) of the Broker Regulations.

33.     MSC have not advanced any submissions on this charge also nor brought out any specific reason as to why this account to account transfer was made. There is also no evidence on record of any written instruction, made by the client from whose account, the money was debited. This being the case, it would not be wrong to infer that the said transfer was made without the knowledge of Shri Vij. However, I have noted that there is not even a single case of investor complaint against MSC or even a complaint made by the client; Shri Kumar Vij regarding this transaction.  It could be a case where this aberration was unknown to the client and only brought to light by virtue of the inspection conducted by SEBI. Although in the present case, the amount involved is not substantial nor the instances of default, Either way, the conduct of MSC on this ground is questionable.

34.     One of the conditions for grant of certificate of registration to a sub broker is that the said entity should abide by the requirements of the SEBI Act and the rules and regulations framed there under. In terms of Clause A (2) of the Code of Conduct of the Broker Regulations, a sub-broker is required to act with due skill, care and diligence in the conduct of all investment business. Having so failed to exercise this diligence and the violation being established , MSC would be liable for action under  Regulations (xv), 26(xvi) and 26(xx) of the Broker Regulations.  

G.      Indulged in funds lending and borrowing activities

 

35.     MSC was found to have indulged in funds lending and borrowing activities in the instances mentioned below :

a) JPM :- Inspite of a credit balance of Rs.7,93,071 on 11/12/2003 , cash amounting to Rs.5,00,000 was received in the account on 12/12/2003 and again Rs.4,00,000 was received in cash on  16/12/2003. Again cash amounting to Rs.4 Lacs was received on 21/01/2004 inspite of credit balance of Rs.25,34,139.00.

b) T.S.Thapar & Co:-There was give and take of cheques on various dates and only few transactions of shares trading were noted.

c) Shiv Puri & Co: - Cheque amounting to Rs.115704.00 was given to the client on 30/07/2002 ands cheque of Rs.1,10,000 was received back on  03/08/2002 without any share transaction.

d) Harbans Singh : Cheque amounting to Rs.95250.00 was given on 24/10/2003 and balance was outstanding as it is on 31/03/2004.

e)     A:- Cheque amounting to Rs.65460.00 was given to this client named ‘A’ on 18/10/2003 and balance was outstanding as it is on 31/03/2004..

f)       Ravinder Singh Kalra (HUF) :- Cheque amounting to Rs.95610.00 was given on 24/10/2003 and balance was outstanding as it is on 31/03/2004.

g)     Ashish Wahi ;- Cheque amounting to Rs.1,00,000.00 was given on 14/02/2004 and balance was outstanding as it is on 31/03/2004..

h)     Gulshan Kapoor :- Cheque amounting to Rs.1,50,000.00 was given on 11/10/2003 and balance was outstanding as it is on 31/03/2004.

i)       Daljit Singh :- Cheque amounting to Rs.125000.00 was received  on 26/09/2003 and balance was outstanding as it is on 31/03/2004.

j)       Bombay Jewellers ;- Cheque amounting to Rs.230500.00 was received  on 09/01/2004 and balance was outstanding as it is on 31/03/2004..

k)     Baljinder Kaur ;-Inspite of credit balance of Rs.23779.20 on 24/03/2004, cheque amounting to Rs.1,16,000 was received on 30/03/2004 and balance was outstanding as it was on 31/03/2004.

 

 

 

36.     In all, I have noted 13 instances of lending and borrowing. In all these cases, despite adequate credit balances remaining in the said accounts, funds were seen to have been borrowed. It is also apparent that there were certain instances where money was given and received, unaccompanied by any share transactions. This activity of MSC amounts to a violation of Regulation 26(xv) of the Broker Regulations read with Rule 8(1)(f) and 8(3)(f) of the Securities Contract (Regulation) Rules, 1957

 

37.     No submissions were advanced on behalf of MSC, to counter the said charge. Rule 8(1)(f) and 8(3)(f) of the Securities Contract (Regulation) Rules, 1957 inter alia provides that no person shall be eligible to be elected as a member or eligible to continue as such, if already elected, if he is engaged as a principal or employee in any business other than that of securities or so engages, except as a broker or an agent, not involving any personal financial liability. Thus every member is barred from involving in any fund lending/borrowing activity with the exception of those in connection with or incidental to or consequential upon the securities business.

  

38.     I have in this context also referred to the SEBI Circular SMD/POLICY/CIR-6//97 dated May 07, 1997 which inter alia provides that borrowing and lending of funds, by a trading member, in connection with or incidental to or consequential upon the securities business, would however not be disqualified under Rule 8(1)(f) and 8(3)(f) of the Securities Contract (Regulation) Rules, 1957. In all the instances cited above, the borrowings/ lendings were not found to have been made in connection with or incidental to or consequential upon the securities business  or even justified to be so, considering that there were certain instances where money was given and received, unaccompanied by any share transactions. It is apparent that there were other motives for the said transactions.  In view of the above, it is clear that MSC is liable for action under  Regulation 26(xv) of the Broker Regulations.

39.     Upon a cumulative analysis of the facts and circumstances of the case and the fact that all charges levied against MSC have been established, penalty as prescribed needs to be levied upon them.

40.     The relevant provision of the SEBI Act that is to be invoked for levying penalty on MSC may be perused which reads as under:

     Section 15HB : Penalty for contraventions where no separate penalty has been provided:- Whoever fails to comply with any provision of this Act, the rules or the regulations made or directions issued by the Board thereunder for which no separate penalty has been provided, shall be liable to a penalty which may extend to one crore rupees.

41.     In this regard, it would also be necessary to refer to certain factors as enumerated under Section 15J of the SEBI Act that need to be taken into account while adjudging the quantum of penalty and these include the amount of disproportionate gain or unfair advantage made as a result of the said default, the amount of loss caused to the investors and the repetitive nature of default.

42.     From the facts on record, it is not clear as to whether MSC had enjoyed any gain or unfair advantage as a result of their defaults. However it cannot be denied that any evasion of the regulatory provisions issued by the regulator in the interests of the investors or non adherence to the same for any reasons whatsoever is bound to affect the interests of such investors and deprive the general public and the investor class as a whole, of a fair and regulated market. Although such a loss cannot be specifically computed in monetary terms, the fact remains that all regulatory provisions have a specific purpose behind their enactment.  The very purpose of enacting any legislation is due adherence to the procedures laid down there under to ensure the sound and smooth functioning of the capital market. If no cognizance were to be taken of any breach of these provisions and no liability fixed there upon, the entire purpose of incorporating the provisions in the said enactments would become redundant.

43.     In view of the foregoing, I am of the considered opinion that a penalty is to be levied upon JSL and for the determination of the quantum of penalty to be levied, I have considered at length, the plethora of orders referred to by the Hon’ble Tribunal in the case of Chona Financial Services Private Limited, apparently passed by the SEBI/SAT, wherein the Hon’ble Tribunal has detailed the nature of penalties levied upon various entities for the offences committed by them.

44.   I have dwelt with at length on the relevant portion of the said order and I am of the considered opinion that it would be necessary to distinguish the nature of the proceedings initiated against the various entities mentioned therein, from the entity presently under consideration, for the purpose of consideration of the penalty to be imposed in the present case.

45.   In terms of the relevant provisions of the SEBI Act and the Regulations framed there under, read in conjunction with the relevant proceedings of the Enquiry Regulations, it is apparent that enquiry proceedings result in the issuance of a minor or major penalty in the nature of warning/suspension/cancellation, in cases where the entity is found to have violated the provisions of the relevant regulations.  The repercussions that arise thereafter makes it aptly clear that an order of suspension or cancellation of certificate of registration granted to the broker/sub broker to carry on broking business is not a matter to be treated lightly, considering the degree of loss suffered by the entities in such a case.

46.   As opposed to that, adjudication proceedings culminate in the imposition of a monetary penalty, if at all, the quantum of which varies from the facts and circumstances of each case.  Hence a penalty imposed under the enquiry proceedings i.e., suspension/cancellation/warning cannot be likened to a penalty in the nature of a monetary penalty.

47.   As is apparent from the nature of the orders passed against the said entities in the orders referred to by the Hon’ble Tribunal, the same were passed under the Enquiry Regulations, whereafter the SEBI/SAT after taking into consideration the peculiar facts and circumstances of each case, in its wisdom, levied a penalty of warning.

 

 

48.     Bearing in mind the facts and circumstances of the present case as also the factors enumerated in Section 15J of the SEBI Act, 1992 and the fact that all the charges leveled against MSC stand established on a judicious exercise of the discretion conferred upon me, considering the offences in its entirety, I am inclined to hold that most of the charges against MSC are quite serious, and hence a stringent penalty is warranted.  

49.     Accordingly, in exercise of the powers conferred upon me in terms of Rule 5  of SEBI (Procedure for holding inquiry and Imposing penalties by the Adjudicating Officer ) Rules, 1995, I hereby impose a penalty of Rs. 1,50,000 /- (Rupees One  Lakh and Fifty Thousand only) as penalty on  M/s. Manoj Sarna & Co. bearing SEBI Registration No. INS010786015 and INS231306619.

                 

          PENALTY

 

50.     The penalty amount shall be paid within a period of 45 days from the date of receipt of this order through a cross demand draft drawn in favour of “SEBI- Penalties remittable to the Government of India and payable at Mumbai which may be sent to Smt Usha Narayanan, Chief General Manager, Securities and Exchange Board of India, World Trade Centre, 29th Floor, Cuffe Parade, Mumbai 400005.

 

 PLACE: MUMBAI                                  G. BABITA RAYUDU

 DATE : NOVEMBER 10, 2005    ADJUDICATING OFFICER