https://www.taxtmi.com/caselaws?id=187997 Sanction for prosecution under Section 197 of the Code of Criminal Procedure, 1898 was required only where the alleged offence had a direct and reasonable connection with the discharge of official duty. Custody and seizure of goods were official acts, but the complaint alleged a later dishonest misappropriation or conversion, which was not an official act and was not inseparably connected with duty. The Court distinguished earlier authorities that turned on special facts where the dishonest act was intertwined with an official act. On these facts, sanction was not required and the prosecution could proceed; the appeal was dismissed. en-us Fri, 27 Jul 1979 00:00:00 +0530 Tue, 15 Nov 2016 11:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187997 Sanction for prosecution under Section 197 of the Code of Criminal Procedure, 1898 was required only where the alleged offence had a direct and reasonable connection with the discharge of official duty. Custody and seizure of goods were official acts, but the complaint alleged a later dishonest misappropriation or conversion, which was not an official act and was not inseparably connected with duty. The Court distinguished earlier authorities that turned on special facts where the dishonest act was intertwined with an official act. On these facts, sanction was not required and the prosecution could proceed; the appeal was dismissed. Case-Laws Indian Laws Fri, 27 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187997