The CBI court also held guilty chemist Sat Pal Singla, owner of Paul Medical Hall in Sector 11.

The quantum of sentence will be pronounced on Tuesday.

The CBI registered a case against the surgeon in May 2003, accusing him of conspiring with two chemists in the purchase of artificial heart valves at very high rates and then sharing the profits between themselves. The second chemist had turned approver in the case during the trial.

A diary seized by the CBI from one of the chemists reportedly contained details on the actual price of the valves, the inflated amount charged from patients and the division of profit.

The chemist had paid the doctor a total of Rs 15.02 lakh, CBI sources said. Dr Dhaliwal had conducted 324 operations between 1994 and 2001 and was suspended after the incident.

The CBI further established that the surgeon’s modus operandi was to send an official requisition for imported heart valves for patients.

But in reality, the doctor implanted a cheaper brand of implants while charging for the expensive valves.

In certain instances, the surgeon billed two heart valves but implanted only one or charged for one valve without even conducting an operation, the CBI said.