https://www.taxtmi.com/caselaws?id=183803 A sanction for prosecution under the Prevention of Corruption Act must show that the sanctioning authority considered the material facts and applied its mind to the alleged offence; if the record does not disclose that basis, the sanction is invalid. The prosecution here failed to prove the contents of the note said to have been placed before the authority, and a later implementing order could not cure that defect because validity had to be assessed on the material available when sanction was granted. The statutory presumption relied on had no application at the sanction stage, so the criminal proceedings were without valid sanction and the conviction and sentence could not stand. 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 A sanction for prosecution under the Prevention of Corruption Act must show that the sanctioning authority considered the material facts and applied its mind to the alleged offence; if the record does not disclose that basis, the sanction is invalid. The prosecution here failed to prove the contents of the note said to have been placed before the authority, and a later implementing order could not cure that defect because validity had to be assessed on the material available when sanction was granted. The statutory presumption relied on had no application at the sanction stage, so the criminal proceedings were without valid sanction and the conviction and sentence could not stand. Case-Laws Indian Laws Thu, 18 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183803