The Enforcement Directorate (ED) has attached assets worth Rs.36.12 crore held by Sanjay Gupta, retired IAS officer and his wife Neelu along with assets held in Neesa Group Companies - Neesa Leisure, Neesa Technologies, Neesa Agritech and Foods under Prevention of Money Laundering Act 2002(PMLA) in a case of criminal misconduct and misappropriation of funds of Metro Link Express for Gandhinagar and Ahmedabad Company(MEGA).