A source said Abdurahiman denied any wrongdoing and maintained that the entire exercise was initiated with the sole objective of bringing Messi to the state.
The report recommends a comprehensive probe into the issue by multiple agencies, including a body which can conduct forensic banking analysis and has corporate accounting capability.
According to the legal opinion, the alleged financial transactions between the sponsor and foreign entities should also be subjected to detailed investigation by the competent authorities.
The report also fired a salvo at retired bureaucrat A Jayathilak, accusing the former chief secretary of failing to comply with state rules on crucial issues like these.
The document submitted by the Argentine Football Association (AFA) is neither a formal commitment letter addressed to the Government of Kerala nor a legally binding assurance, the report stated.
