https://www.taxtmi.com/caselaws?id=162895 Criminal proceedings could not be quashed at the threshold on the plea of want of sanction because the alleged search, seizure and taking of records and valuables were not shown prima facie to bear a reasonable nexus with official duty. The Court applied the settled principle that statutory protection against prosecution arises only when the complained-of act was done in good faith in the course of executing official functions. On the complaint allegations, the absence of a search warrant, acknowledgement or receipt meant the sanction bar was not established at the initial stage, so the prosecution was allowed to continue. en-us Wed, 29 Mar 2006 00:00:00 +0530 Tue, 18 Mar 2014 16:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162895 Criminal proceedings could not be quashed at the threshold on the plea of want of sanction because the alleged search, seizure and taking of records and valuables were not shown prima facie to bear a reasonable nexus with official duty. The Court applied the settled principle that statutory protection against prosecution arises only when the complained-of act was done in good faith in the course of executing official functions. On the complaint allegations, the absence of a search warrant, acknowledgement or receipt meant the sanction bar was not established at the initial stage, so the prosecution was allowed to continue. Case-Laws VAT and Sales Tax Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162895