https://www.taxtmi.com/caselaws?id=152135 Prior sanction is required for prosecuting sales tax officers when the complained-of acts have a reasonable and sufficient nexus with their official duties under the Kerala General Sales Tax Act, 1963. Inspection, vehicle interception, document verification, and checking for tax evasion under the statutory powers may fall within official duty even if the officers are alleged to have acted in excess of authority. Where the alleged conduct is interrelated with the statutory function and done in purported exercise of that power, the sanction bar applies and prosecution cannot proceed without Government approval. en-us Tue, 28 Feb 1978 00:00:00 +0530 Tue, 25 Jun 2013 14:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152135 Prior sanction is required for prosecuting sales tax officers when the complained-of acts have a reasonable and sufficient nexus with their official duties under the Kerala General Sales Tax Act, 1963. Inspection, vehicle interception, document verification, and checking for tax evasion under the statutory powers may fall within official duty even if the officers are alleged to have acted in excess of authority. Where the alleged conduct is interrelated with the statutory function and done in purported exercise of that power, the sanction bar applies and prosecution cannot proceed without Government approval. Case-Laws VAT and Sales Tax Tue, 28 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152135