Reasonable nexus test for sanction protection prevents quashing where alleged search and seizure may fall outside official duty.

Criminal proceedings could not be quashed at the threshold on the plea of want of sanction because the alleged search, seizure and taking of records and valuables were not shown prima facie to bear a reasonable nexus with official duty. The Court applied the settled principle that statutory protection against prosecution arises only when the complained-of act was done in good faith in the course of executing official functions. On the complaint allegations, the absence of a search warrant, acknowledgement or receipt meant the sanction bar was not established at the initial stage, so the prosecution was allowed to continue.

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Issues: Whether the criminal proceedings could be quashed at the threshold on the ground that the acts complained of were done in discharge of official duty and, therefore, prior sanction was necessary under the protection clause of the sales tax statute and the analogous rule governing sanction for prosecution.

Analysis: The petition turned on whether the alleged raid and seizure had a reasonable connection with the petitioner's official functions. The statutory scheme of the sales tax law empowered the authorised officer to require production of accounts, inspect premises, seize documents on suspicion of evasion, and search business premises in the manner prescribed. The protection clause barred prosecution only where the act complained of was done in good faith in the course of execution of duties or discharge of functions. Applying the principle that sanction depends on a reasonable nexus between the act and official duty, the Court noted the complaint alleged search of the house-cum-shop, taking away of records and valuables, absence of acknowledgment, and absence of a search warrant or receipt. On that material, it could not be concluded at the initial stage that the acts were unquestionably done in discharge of official duty so as to attract the statutory bar and justify quashing.

Conclusion: The plea of bar of sanction was not accepted and the proceedings were not quashed.

Ratio Decidendi: A prosecution cannot be quashed on the ground of want of sanction unless the complained-of act is shown, at least prima facie, to bear a reasonable nexus with the public servant's official duty; where that nexus is disputed on the complaint allegations, the statutory bar is not established at the threshold.

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