Panchkula, June 13 -- The Central Bureau of Investigation (CBI) on Friday filed a second chargesheet detailing the multi-crore misappropriation of Haryana government funds parked with IDFC First Bank. In the chargesheet submitted to the special CBI judge in Panchkula, investigators named two private individuals who allegedly received the proceeds of crime. The two accused include Chandigarh-based realtor-hotelier Vikram Wadhwa and the owner of Sawan Jewellers, Rajan Singh Katodia. Wadhwa is also named as an accused in the CBI case against Chandigarh Smart City Limited. While the CBI has not revealed the exact roles of the two men, the enforcement directorate (ED) detailed Wadhwa's involvement during his arrest. According to the ED, Wadhwa received crime proceeds channeled through various intermediary shell companies to jewellers, who then converted the banking transactions into cash. The two accused have been chargesheeted for offences including criminal conspiracy, criminal breach of trust, cheating, forgery, destruction of evidence, and offences under the Prevention of Corruption Act, 1988. This marks the second chargesheet filed in the Haryana segment of the probe, where the total financial loss stands at Rs.504 crore. The CBI has previously chargesheeted 15 entities in this case, including six bank officials, three state public servants, two companies, and four private individuals. The case pertains to allegations that bank officials, in connivance with government functionaries, fraudulently diverted public funds into accounts of shell firms through fictitious transactions. The fraud, officials said, was executed in a systematic and layered manner, pointing to deep institutional collusion. Originally registered by the Haryana state vigilance and anti-corruption bureau (ACB) on February 23 this year, the case was later handed over to the CBI due to its magnitude and complexity. The central agency re-registered the first information report (FIR) after the Haryana government granted consent under Section 6 of the Delhi Special Police Establishment (DSPE) Act, followed by a notification issued by the Centre extending CBI jurisdiction to probe the matter. The scam, estimated in its entirety to exceed Rs.550 crore, involves multiple shell entities-including firms such as Swastik Desh Project, SRR Planning Gurus Pvt Ltd., Cap Co Fintech Services, and RS Traders-to route diverted funds....