Prior sanction for prosecuting sales tax officers applies where inspection and verification acts have a reasonable nexus with official duty.

Prior sanction is required for prosecuting sales tax officers when the complained-of acts have a reasonable and sufficient nexus with their official duties under the Kerala General Sales Tax Act, 1963. Inspection, vehicle interception, document verification, and checking for tax evasion under the statutory powers may fall within official duty even if the officers are alleged to have acted in excess of authority. Where the alleged conduct is interrelated with the statutory function and done in purported exercise of that power, the sanction bar applies and prosecution cannot proceed without Government approval.

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Issues: Whether prosecution of sales tax officers for acts done in the course of inspection and verification under the Kerala General Sales Tax Act, 1963 was barred for want of previous sanction under section 51.

Analysis: The bar under section 51 applies where there is a reasonable and sufficient connection between the act complained of and the discharge of official duty. The power under section 29A to stop vehicles, verify documents under section 29(2), and ascertain whether tax has been evaded includes verification of the transaction even where the goods have already been removed and the entries in the bill book require checking with the alleged purchasers. An act does not cease to be one done in the course of official duty merely because it may have been excessive, provided it is so interrelated with the statutory function that it can reasonably be said to have been done in purported exercise of that power.

Conclusion: Previous sanction of the Government was required before launching the prosecution, and in its absence the prosecution could not proceed.

Ratio Decidendi: Where the act complained of has a reasonable nexus with the discharge or purported discharge of official duty, prior sanction is mandatory even if the act is alleged to be in excess of authority.

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