https://www.taxtmi.com/caselaws?id=183803 Valid sanction for prosecution under the Prevention of Corruption Act requires the sanction order to disclose, or admissible evidence to establish, the facts placed before the sanctioning authority and its application of mind. Where the order omits the alleged offence's factual basis and grounds of consideration, and the prosecution produces no primary or secondary evidence of the material considered, sanction is invalid. A subsequent implementing order cannot cure that defect because validity depends on material available when sanction was granted. Statutory presumptions do not apply at the sanction stage, and later attempts to fill evidentiary gaps fail. The resulting prosecution is incompetent and the conviction and sentence are quashed. en-us Thu, 18 Jan 1979 00:00:00 +0530 Wed, 22 Jun 2016 10:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183803 Valid sanction for prosecution under the Prevention of Corruption Act requires the sanction order to disclose, or admissible evidence to establish, the facts placed before the sanctioning authority and its application of mind. Where the order omits the alleged offence's factual basis and grounds of consideration, and the prosecution produces no primary or secondary evidence of the material considered, sanction is invalid. A subsequent implementing order cannot cure that defect because validity depends on material available when sanction was granted. Statutory presumptions do not apply at the sanction stage, and later attempts to fill evidentiary gaps fail. The resulting prosecution is incompetent and the conviction and sentence are quashed. Case-Laws Indian Laws Thu, 18 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183803