Well-placed overnight, Delhi conceded a vital first innings lead of 25 runs to Karnataka on the third day of the Elite Group 'A' Ranji Trophy match.
Guha declined a payment of Rs 40 lakh along with another former CoA member, banker Vikram Limaye, who was to be paid Rs 50.5 lakh.
Harbhajan Singh is the first Indian to take a Test hat-trick. He achieved this feat while playing against Australia at Kolkata in March 2001 by dismissing Ricky Ponting, Adam Gilchrist and Shane Warne.