Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Prior sanction under s.197 CrPC was held inapplicable at the cognizance stage for alleged money-laundering where the impugned acts-unauthorised sanctioning of development funds and accumulation of illicit wealth-were prima facie personal illegal acts lacking reasonable nexus with official duty, since siphoning public funds cannot form part of lawful official functions. The court further held that even where sanction is required, the issue may be raised before the trial court at any stage and sanction can be obtained any time before judgment; therefore, absence of sanction at cognizance does not, by itself, invalidate the cognizance order. The writ petition challenging cognizance was dismissed - HC
Prior sanction under s.197 CrPC was held inapplicable at the cognizance stage for alleged money-laundering where the impugned acts-unauthorised sanctioning of development funds and accumulation of illicit wealth-were prima facie personal illegal acts lacking reasonable nexus with official duty, since siphoning public funds cannot form part of lawful official functions. The court further held that even where sanction is required, the issue may be raised before the trial court at any stage and sanction can be obtained any time before judgment; therefore, absence of sanction at cognizance does not, by itself, invalidate the cognizance order. The writ petition challenging cognizance was dismissed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
