https://www.taxtmi.com/caselaws?id=175556 Proper sanction was required before the prosecution could proceed, and the sanctioning authority was expected to consider all relevant materials, including statements recorded by the Investigating Officer. Consideration of only a vigilance report was insufficient to show application of mind, so the prosecution was not maintainable for want of valid sanction. Once that defect was found, the courts below ought not to have examined the merits of the prosecution case, and their findings on merits were expunged. It was left open to the State to proceed afresh after obtaining the necessary sanction. en-us Wed, 05 Feb 1997 00:00:00 +0530 Mon, 09 Jan 2017 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175556 Proper sanction was required before the prosecution could proceed, and the sanctioning authority was expected to consider all relevant materials, including statements recorded by the Investigating Officer. Consideration of only a vigilance report was insufficient to show application of mind, so the prosecution was not maintainable for want of valid sanction. Once that defect was found, the courts below ought not to have examined the merits of the prosecution case, and their findings on merits were expunged. It was left open to the State to proceed afresh after obtaining the necessary sanction. Case-Laws Indian Laws Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175556