I think it began when the BCCI issued a show cause notice to Dalmiya, asking him to furnish details of a transfer of Rs 40 crore from a Kolkata bank account to Cricket Association of Bengal between 1996 and 2005, when he was the president. After Dalmiya failed to reply to the notice, the BCCI debited the amount to CAB and also decided to withhold all subsidies to it.