In another case a contract for the sale of old junk of aero planes was executed between Indian Airlines and a private vendor. An auditor suspected the substitution of the last page of the tender which was showing much lower rate than expected for the sale of aluminium, plastics and rubber parts of the discarded planes. During the examination of the said page of the contract, experts observed that there is mention of a land line telephone number below the name and signature of the vendor.
On checking with the telephone department it was established that the telephone exchange which had issued the telephone line mentioned in the contract was commissioned much later to the vendor than the date of signing the sale agreement.
Thus, it was established that the last page of the sale agreement was substituted and hence forged and backdated documents.