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Issues: Whether prosecution could continue after the competent authority had refused sanction while the accused was in service and the accused was later prosecuted after retirement.
Analysis: Sanction is intended to protect public servants from vexatious or frivolous prosecution and to ensure that the protection is not rendered illusory. Where sanction was sought during service and expressly refused by the competent authority, a later attempt to prosecute the same person after retirement cannot bypass that refusal merely because no sanction is needed after retirement. The earlier refusal, especially when repeated after reconsideration, remains material and the criminal process cannot be used to defeat the statutory safeguard. On the facts, the Court also found the prosecution to be an abuse of process.
Conclusion: The prosecution was not maintainable and was liable to be quashed.
Ratio Decidendi: If sanction for prosecution is refused by the competent authority while the accused is a public servant, the accused cannot later be prosecuted after retirement on the same allegations by treating retirement as curing the earlier refusal.