https://www.taxtmi.com/caselaws?id=171479 Sanction was held unnecessary for an offence under Section 409 IPC, because misappropriation is not an act done in discharge of official duty and Section 197 CrPC does not apply; the objection based on absence of sanction was rejected. Conviction under Section 5(2) of the Prevention of Corruption Act, 1947 and Section 409 IPC was upheld because entrustment of stock and substantial shortage were proved, and the accused failed to explain the disposal of the entrusted property. Probation under the Probation of Offenders Act, 1958 was denied because Section 18 creates an express bar for offences under Section 5(2). en-us Tue, 20 Apr 2004 00:00:00 +0530 Wed, 29 Jul 2026 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171479 Sanction was held unnecessary for an offence under Section 409 IPC, because misappropriation is not an act done in discharge of official duty and Section 197 CrPC does not apply; the objection based on absence of sanction was rejected. Conviction under Section 5(2) of the Prevention of Corruption Act, 1947 and Section 409 IPC was upheld because entrustment of stock and substantial shortage were proved, and the accused failed to explain the disposal of the entrusted property. Probation under the Probation of Offenders Act, 1958 was denied because Section 18 creates an express bar for offences under Section 5(2). Case-Laws Indian Laws Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171479