Can you find who is the Murderer ?

On 26-01-1982, Abish Mattew was murdered at his house near Hauz Khas (Delhi-India) in the afternoon.
There were three suspects to the murder
and following are the statements that were given by them:
Harish: I visited my village that day.
Lokesh: I was out to deposit my house tax in municipality office that time.
Saurabh: I was at friend place having lunch at that time.
Can you find out who is the Murderer?

Click here for Answer

Lokesh is the Murderer as 26th January is republic day
and hence municipality office is closed. So he was Lying.