New Delhi, Nov 25 (IANS): The Central Bureau of Investigation (CBI) on Friday filed the first charge sheet in the Delhi excise policy scam in which Deputy Chief Minister Manish Sisodia is one of the accused.

The CBI has made Sisodia accused number one in its FIR. The CBI's FIR has been lodged under sections 120-B (Criminal Conspiracy) and 477-A (Falsification of accounts) of the IPC.

The allegation against Sisodia is that liquor businessmen were allegedly given exemption of Rs 30 crore. The licence holders were allegedly given extension according to their own will. The policy rules were made by violating the excise rules.

It also said that Sisodia and a few liquor barons were actively involved in managing and diverting the undue pecuniary advantage collected from the liquor licensees to public servants, who have been made accused in the case.

"Manish Sisodia, Deputy Chief Minister of Delhi, Arva Gopi Krishna, the then Commissioner (Excise), Anand Tiwari, the then Deputy Commissioner (Excise), and Pankaj Bhatnagar, Assistant Commissioner (Excise) were instrumental in recommending and taking decisions pertaining to excise policy for the year 2021-22 without approval of competent authority with an intention to extend undue favours to the licensees post tender," read the FIR, which has been accessed by IANS.

As of now the CBI has made two arrests in the matter.