https://www.taxtmi.com/caselaws?id=157607 Previous State Government sanction was required before prosecuting sales tax officers for acts alleged during inspection under the Andhra Pradesh General Sales Tax Act. The officers were acting under statutory powers to enter and inspect premises, and the complaint itself linked the incident to a prolonged inspection performed in discharge of official duties. Applying the test of reasonable connection between the complained-of act and official duty, and noting that even excessive force may still fall within the protective ambit where the act is connected to duty and done in good faith, the prosecution could not continue without prior sanction. en-us Mon, 05 Jul 1993 00:00:00 +0530 Tue, 08 Oct 2013 16:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157607 Previous State Government sanction was required before prosecuting sales tax officers for acts alleged during inspection under the Andhra Pradesh General Sales Tax Act. The officers were acting under statutory powers to enter and inspect premises, and the complaint itself linked the incident to a prolonged inspection performed in discharge of official duties. Applying the test of reasonable connection between the complained-of act and official duty, and noting that even excessive force may still fall within the protective ambit where the act is connected to duty and done in good faith, the prosecution could not continue without prior sanction. Case-Laws VAT and Sales Tax Mon, 05 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157607