https://www.taxtmi.com/caselaws?id=156106 Previous sanction of the State Government was required before prosecuting a Government officer for acts done in recovering entertainments tax arrears. Entry into the theatre and seizure of articles were treated as acts performed in discharge of statutory duties, so the protection under section 17(1) of the Andhra Pradesh Entertainments Tax Act applied to prosecution for acts done or purported to be done under the Act. Recovery under the Revenue Recovery Act remained an official function even after suspension of the trial court's order, and continuation of the criminal case without sanction was treated as abuse of process. en-us Wed, 09 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 16:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156106 Previous sanction of the State Government was required before prosecuting a Government officer for acts done in recovering entertainments tax arrears. Entry into the theatre and seizure of articles were treated as acts performed in discharge of statutory duties, so the protection under section 17(1) of the Andhra Pradesh Entertainments Tax Act applied to prosecution for acts done or purported to be done under the Act. Recovery under the Revenue Recovery Act remained an official function even after suspension of the trial court's order, and continuation of the criminal case without sanction was treated as abuse of process. Case-Laws VAT and Sales Tax Wed, 09 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156106