A fraudster who conned the benefits agency out of nearly £22,000 by posing as his dead father has been ordered to pay back £1.
Hassan Mirza was made the subject of a Proceeds of Crime action after duping the Department of Work and Pensions and Dundee City Council.
However, Dundee Sheriff Court was told that the Crown had agreed to accept just £1 from Mirza to bring the action to an end.
Businessman Mirza, who had mounted up £30,000 debts, was jailed for eight months on Tuesday when he admitted two charges of fraud.
He posed as his father - three years after the elderly man had died - to launch claims for benefits which eventually totalled almost £22,000.
Mirza initially claimed he had power of attorney for his father, used his details to fill out claims, and then pretended to be the dead man during phone calls.
Sheriff John Rafferty told him: "This was an offence that was deliberately and clearly planned by you. It was not the sort of case that the court sometimes hears, where a claim was properly made and then circumstances change.
"This was a fraudulent scheme from the outset. It commenced in March 2017 and continued until June 2019. At no stage did you decide to abandon this scheme.
"You determinedly pursued it. When you were contacted on several occasions by the DWP you continued with the pretence.
"The pretence was that you were your late father, and as a result of that fraudulent scheme, you obtained very close to £22,000 of state funds.
"Of that money, you have repaid nothing. As far as making amends, you have shown the desire to make none, by paying nothing back to the Government.
"Taking that amount from public resources means that others who deserve it are unable to get what they should.
"You didn't do it for a compelling reason and you were not a vulnerable person. It is necessary that a custodial sentence is imposed."
Shopkeeper Mirza, 40, posed as his 72-year-old father Abdul Majid Mirza to dupe the benefits agency and Dundee City Council.
Mirza, Cowgate, Dundee, admitted that between 6 March 2017 and 13 June 2019 he obtained £19,429.36 by fraud from the Department of Work and Pensions.
He admitted pretending, at the News Centre in Strathmartine Road, Dundee, to the DWP that he had Power of Attorney over his father's financial affairs.
He claimed that he was authorised to make benefit claims for Mr Mirza snr and claimed that he was his father, who had passed away on 8 February 2014.
Mirza admitted inducing the agency to award nearly £20,000 in pension credit to his own bank account and to an account in the name of his father.
He also admitted pretending to be his father to Dundee City Council to con them into paying him £2,535.68 in housing benefit between 6 March and 15 October 2017.
Fiscal depute Kate Scarborough told the court: "It has been confirmed that to date no money has been paid back to the Government.
"During the period there were several telephone calls with the accused and the DWP. He claimed he had power of attorney and was acting on behalf of his father.
"Later on he also claimed to be his father. During one call he identified himself using his father's details and also answered the security questions.
"Eventually, suspicions were raised and workers at DWP became under the impression he was impersonating his father.
"A series of investigations were carried out and eventually a copy of the accused's father's death certificate was recovered. It confirmed his death in February 2014."
When he was quizzed, Mirza replied: "My English not so good." He later claimed a mystery man from Pakistan had told him how to carry out the con.
The court was told that the Crown and Mirza's lawyers had agreed a joint minute confirming that he would be handing over £1 under Proceeds of Crime legislation.
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