https://www.taxtmi.com/caselaws?id=106363 Previous sanction under Section 197 CrPC was required before prosecuting public servant-directors for alleged non-filing of balance sheets and profit and loss accounts under the Companies Act, because the alleged omission had a reasonable connection with their official duties and the complaint was instituted without sanction. The High Court treated the absence of sanction as a legal bar to continuation of the criminal proceedings against those directors and quashed the prosecution as against them. The company itself remained liable to be proceeded against for the statutory non-compliance. en-us Fri, 07 Jun 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106363 Previous sanction under Section 197 CrPC was required before prosecuting public servant-directors for alleged non-filing of balance sheets and profit and loss accounts under the Companies Act, because the alleged omission had a reasonable connection with their official duties and the complaint was instituted without sanction. The High Court treated the absence of sanction as a legal bar to continuation of the criminal proceedings against those directors and quashed the prosecution as against them. The company itself remained liable to be proceeded against for the statutory non-compliance. Case-Laws Companies Law Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106363