https://www.taxtmi.com/caselaws?id=194000 Section 19 of the Prevention of Corruption Act, 1988 requires the competent authority to apply its mind to the materials before deciding sanction for prosecution. Once sanction has been refused on a given set of materials, the authority cannot reopen the matter merely because it later forms a different view on the same record; doing so would defeat finality in the sanction process. A fresh reconsideration is permissible only where new materials, gathered after the earlier order, are placed before the authority and form the basis of a new decision. On the facts, the later grant of sanction rested on the same materials as the earlier refusal and was therefore invalid. en-us Thu, 09 Dec 2010 00:00:00 +0530 Fri, 25 Aug 2017 14:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194000 Section 19 of the Prevention of Corruption Act, 1988 requires the competent authority to apply its mind to the materials before deciding sanction for prosecution. Once sanction has been refused on a given set of materials, the authority cannot reopen the matter merely because it later forms a different view on the same record; doing so would defeat finality in the sanction process. A fresh reconsideration is permissible only where new materials, gathered after the earlier order, are placed before the authority and form the basis of a new decision. On the facts, the later grant of sanction rested on the same materials as the earlier refusal and was therefore invalid. Case-Laws Indian Laws Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194000