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Issues: Whether the Magistrate's order issuing a warrant during police investigation amounted to taking cognizance of the offences so as to require prior sanction, and whether the sanction granted before the notice under section 190 was sufficient.
Analysis: The proviso to section 3 of the Prevention of Corruption Act treated the offences as cognizable for the purposes of investigation, but only imposed safeguards that investigation be conducted by a proper officer and that arrest be made with a Magistrate's order. That order was part of the investigative stage and was distinct from cognizance under section 190 of the Criminal Procedure Code. Cognizance was explained as the stage when the Magistrate applies judicial mind for proceeding under the later provisions of the Chapter, not when he acts for some other investigative purpose. On the facts, the Magistrate took cognizance only when the notice under section 190 was issued, by which time Government sanction had already been granted.
Conclusion: The warrant issued during investigation did not amount to cognizance, prior sanction had been obtained before cognizance was taken, and the objection to the prosecution failed.
Ratio Decidendi: An order passed by a Magistrate during police investigation under the proviso to section 3 of the Prevention of Corruption Act is not taking cognizance under section 190 of the Criminal Procedure Code; cognizance begins only when the Magistrate applies his mind for proceeding in the manner contemplated by the Code, and prior sanction is required only before that stage.