https://www.taxtmi.com/caselaws?id=150476 A statutory requirement of prior Government sanction before suing a public officer for acts done under the Madras General Sales Tax Act was upheld as a reasonable restriction enacted in public interest. The court held that the provision does not extinguish the right to sue, but regulates its enforcement to protect officials from frivolous litigation arising from statutory duties. It was also found not to violate equality, because the special procedural protection rests on a valid classification linked to official functions. The challenge based on property and compensation rights likewise failed, since such rights may be subjected to reasonable restrictions in the public interest. en-us Fri, 13 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 12:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150476 A statutory requirement of prior Government sanction before suing a public officer for acts done under the Madras General Sales Tax Act was upheld as a reasonable restriction enacted in public interest. The court held that the provision does not extinguish the right to sue, but regulates its enforcement to protect officials from frivolous litigation arising from statutory duties. It was also found not to violate equality, because the special procedural protection rests on a valid classification linked to official functions. The challenge based on property and compensation rights likewise failed, since such rights may be subjected to reasonable restrictions in the public interest. Case-Laws VAT and Sales Tax Fri, 13 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150476