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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether officers of Government companies and public sector undertakings, treated as State under Article 12 of the Constitution of India, are entitled to sanction for prosecution under Section 197 of the Code of Criminal Procedure, 1973.
Analysis: Section 197 of the Code of Criminal Procedure, 1973 applies only to a Judge, Magistrate or public servant who is not removable from office save by or with the sanction of the Government and who is accused of an offence alleged to have been committed while acting or purporting to act in the discharge of official duty. Although officers of Government companies and public undertakings may, in constitutional law, be treated as instrumentalities of the State, such bodies remain juridical persons with separate legal existence and are not government departments. The definition of public servant in Section 21 of the Indian Penal Code, 1860 may include persons serving corporations or Government companies, but that does not by itself satisfy the additional requirements of Section 197. The protective umbrella of sanction cannot be extended by analogy merely because the undertaking is under deep and pervasive governmental control.
Conclusion: Officers of Government companies and public undertakings are not entitled to the protection of sanction under Section 197 of the Code of Criminal Procedure, 1973 merely because the undertaking is State within Article 12.
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