Kolkata, Nov 2 : The Enforcement Directorate (ED) probing the multi-crore ration distribution case in West Bengal has now found an innovative approach for fund embezzlement by adopted by Bakibur Rahaman, the Kolkata-based businessman who has been arrested by the agency in connection with the case. Rahaman opened a fake farmer's cooperative in the name of 'Farmer's Forum', where fake members were shown as buyers and sellers of crops, sources said. The ED feels that this was a unique approach adopted by the accused for conversion of 'unaccounted' or 'black' money into 'accounted' or 'white' money. The ED is now trying to find out whether this process of fund embezzlement was known by Trinamool Congress leader Jyotipriya Mallick, the former Food & Supplies Minister who is currently in ED custody for his alleged involvement in the ration distribution case. Sources said that Mallick, currently the state Forest Minister, has also been questioned in the matter though he has claimed ignorance in the matter. However, the sources added that the close links between the arrested minister and the Rahaman have almost been established. The central agency has got concrete evidence that Rahaman's personal vehicle was often allowed in the convoy that Mallick was entitled as the state minister. However, the sources added that the minister adopted caution during telephonic conversations with Rahaman and used the mobile phone of his former personal assistant for this line of communication. This has been admitted by Rahaman himself during the course of interrogation, sources said. Apart from that, crucial documents seized from the office and residence of Rahaman and the residence of Mallick have also reportedly given the central agency concrete evidence of close ties between the two. /IANS