The preliminary enquiry was instituted on a complaint from Kirti Azad

The CBI has instituted a preliminary enquiry into allegations of irregularities in occupation of land, construction of a structure at the Ferozeshah Kotla Stadium and large-scale embezzlement of funds by some office-bearers of the Delhi & District Cricket Association (DDCA).
The enquiry has been launched on a complaint lodged by cricketer-turned politician Kirti Azad. It has been alleged that some DDCA office-bearers got a structure built at the stadium and leased out the portion without following procedures. They have also been accused of siphoning off funds.
Based on allegations, the CBI initially registers a preliminary enquiry which is converted into a regular case if it comes across supporting evidence.
The CBI has asked the DDCA to furnish details of the constructions undertaken by it during the check period. Particulars of the movable/immovable properties and the ones on lease have also been sought.
The agency is also interested to know about the funds raised by the DDCA; the process of leasing or sub-leasing of corporate boxes of the Ferozeshah Kotla Stadium; and their details for the check period.
The CBI has instructed the cricket body to provide information on the procedures followed by it for purchasing of routine and non-routine items, apart from the details on items procured with or without inviting tenders.
Details of the payments made to the DDCA Executive Committee members during the check period, audit reports, fines paid by office-bearers during the relevant period and that of the DDCA matters pending in the Delhi High Court have been sought.
Entertainment tax
Adding to the woes of DDCA, an assessment order (dated October 23, 2015) by the office of Commissioner Excise, Entertainment & Luxury Tax, has directed the cricketing body to deposit Rs. 24.46 crore towards entertainment tax, interest and penalty, within 15 days.