Just a moment...
We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic
• Quick overview summary answering your query with references
• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced
• Includes everything in Basic
• Detailed report covering:
- Overview Summary
- Governing Provisions [Acts, Notifications, Circulars]
- Relevant Case Laws
- Tariff / Classification / HSN
- Expert views from TaxTMI
- Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.
Help Us Improve - by giving the rating with each AI Result:
Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the absence of prior sanction under Section 197 of the Code of Criminal Procedure, 1973 vitiates the continuation of proceedings under the Prevention of Money Laundering Act, 2002 at the present stage.
Analysis: The protection under Section 197 of the Code of Criminal Procedure, 1973 applies only where there is a reasonable nexus between the alleged act and the discharge of official duty. Where public office merely furnishes the occasion or opportunity to commit offences such as illegal gratification, possession of disproportionate assets, or laundering of proceeds of crime, the acts are not treated as acts done in discharge of official functions. The question of sanction may also be examined at a later stage on the evidence, but on the facts alleged there is no such nexus with official duty.
Conclusion: The absence of prior sanction does not vitiate the proceedings at this stage, and the writ petition is not maintainable on that ground.