Chandigarh, Dec. 25 -- A Mohali man wanted in a Rs.36.56-crore cheating case, who had been declared a proclaimed offender by a local Chandigarh court, has now been acquitted owing to procedural lapses. Vikas Walia, a resident of Mohali was acquitted in a five-year-old case registered under Section 174-A of the Indian Penal Code (IPC) after finding significant procedural lapses in the prosecution's conduct. The court ruled that the charges couldn't be upheld because of violations of statutory requirements and gaps in the legal process. Judicial magistrate Kuldeep Singh, delivered the order in the case stemming from an FIR registered on January 18, 2020, at the Sector 36 police station in Chandigarh. As per the police, Walia was accused of cheating Ashok Mittal to the tune of Rs.36.56 crore on the pretext of setting up a factory and showroom for a diamond business. Walia had been declared a proclaimed offender under Section 82 CrPC after he allegedly failed to appear before the court despite issuance of summons and warrants. The court observed that the prosecution did not comply with mandatory procedural requirements. The court observed that notices, summons, and warrants under Sections 82 and 83 CrPC were not proved to have been duly served or published. The record also lacked evidence showing adherence to the statutory timelines for declaration as a proclaimed offender. This procedural defect, the court held, vitiated the legal basis of the prosecution's case and rendered the impugned actions unsustainable. "The decision is based upon the inherent defect in the prosecution due to embargo under Section 195 CrPC, as well as want of proof of knowledge attributed to the accused regarding issuance of process and publication of proclamation against him," the court observed while acquitting Walia. Walia is also wanted by the New Delhi and Mumbai CBI units for embezzlement of Rs.20 crore with the Chandigarh and Mumbai branches of Canara Bank. He is also accused of cheating banks and individuals of Rs.56.60 crore....