New Delhi: The Enforcement Directorate (ED) Gurugram zonal office has attached 44 immovable properties having agricultural lands of more than 85 acres, worth Rs. 30 crore (approx.) situated at Ludhiana, Roop Nagar, SAS Nagar, Shaheed Bhagat Singh Nagar, and other districts of Punjab, belonging to Kuldeep Singh Makkar, Angad Singh Makkar, Puneet Singh Makkar and.