https://www.taxtmi.com/caselaws?id=185448 Section 197 CrPC was held to bar prosecution for falsification of accounts where the alleged making of false entries was intimately connected with official duties, so the conviction under Section 477A read with Section 109 IPC was quashed for want of prior sanction. By contrast, criminal breach of trust under Section 409 IPC was treated as not so directly connected with official duty that sanction was required, so that conviction was upheld. The co-accused's convictions for falsification of accounts and abetment of misappropriation were sustained on concurrent findings of wilful false entries and participation in the fraud. Sarkar J. dissented on Section 409 and would also have required sanction for that charge. en-us Fri, 07 May 1965 00:00:00 +0530 Fri, 12 Aug 2016 18:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185448 Section 197 CrPC was held to bar prosecution for falsification of accounts where the alleged making of false entries was intimately connected with official duties, so the conviction under Section 477A read with Section 109 IPC was quashed for want of prior sanction. By contrast, criminal breach of trust under Section 409 IPC was treated as not so directly connected with official duty that sanction was required, so that conviction was upheld. The co-accused's convictions for falsification of accounts and abetment of misappropriation were sustained on concurrent findings of wilful false entries and participation in the fraud. Sarkar J. dissented on Section 409 and would also have required sanction for that charge. Case-Laws Indian Laws Fri, 07 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185448