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Issues: Whether sanction under Section 197 of the Code of Criminal Procedure, 1973 was necessary before prosecuting the respondent for offences under Sections 409, 467, 468 and 471 of the Indian Penal Code, 1860, on the footing that the alleged acts were committed in the discharge of official duty.
Analysis: The governing test is whether there is a reasonable connection between the act complained of and the discharge of official duty, or whether the act was done under colour of office. Sanction is attracted only where the alleged offence is directly and reasonably connected with official duty, and not where the act is wholly alien to such duty. On the facts, the core accusation was dishonest misappropriation and tampering with records, and criminal breach of trust cannot normally be treated as an act done in discharge of official duty. The mere fact that the accused was employed by a government-owned corporation did not make the prosecution dependent on prior sanction, and the offences under Sections 467, 468 and 471, when linked with the alleged misappropriation, did not alter that position.
Conclusion: Sanction under Section 197 of the Code of Criminal Procedure, 1973 was not required, and the High Court was in setting aside the conviction and sentence on that ground.
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