Mohali, March 28 -- A Mohali court convicted assistant commissioner of income tax, YK Saxena, in a disproportionate assets case investigated by the CBI. Special Judge (CBI-cum-NIA) Dinesh Kumar Wadhwa sentenced Saxena on Friday to four years' rigorous imprisonment and a Rs.13 lakh fine. If he fails to pay, he will undergo an additional six months' RI, the order added. The detailed order is awaited. The prosecution, represented by CBI public prosecutor, Jai Hind, said it was established that Saxena amassed assets far beyond his known sources of income while serving in the income tax department between November 1979 and February 1, 2005, including during his tenure as assistant commissioner in Ludhiana. According to the prosecution, Saxena accumulated properties in his own name and in the names of his mother, Shanti Devi, wife Urmila Devi, and children Amandeep, Navdeep, and Divya Saxena. The agency calculated disproportionate assets worth Rs.28.49 lakh, constituting 32.37% more than his lawful income. Saxena failed to justify the excess wealth despite repeated opportunities, the court noted. During searches, the CBI recovered Rs.9 lakh in cash and gold worth Rs.6.40 lakh, totalling Rs.15.40 lakh, which the court has ordered to be confiscated. After adjusting the confiscated amount, the effective disproportionate asset figure considered for fine calculation stood at Rs.13 lakh. Following a detailed investigation, the CBI filed a chargesheet under Section 13(2) read with 13(1)(e) of the Prevention of Corruption Act, 1988. The court held Saxena guilty of possessing assets disproportionate to his known sources of income and convicted him accordingly....