https://www.taxtmi.com/caselaws?id=281876 Section 19 sanction under the Prevention of Corruption Act applies only where the accused is a public servant at the relevant stage of prosecution. A deeming fiction cannot be extended beyond its limited purpose, and later reinstatement does not retrospectively create the need for prior sanction if the accused had already ceased to be in service when the charge-sheet was filed. The sanction objection was rejected, the prosecution was not vitiated on that ground, and the challenge to the framing of charge failed. en-us Mon, 23 Jul 2007 00:00:00 +0530 Fri, 20 Feb 2026 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281876 Section 19 sanction under the Prevention of Corruption Act applies only where the accused is a public servant at the relevant stage of prosecution. A deeming fiction cannot be extended beyond its limited purpose, and later reinstatement does not retrospectively create the need for prior sanction if the accused had already ceased to be in service when the charge-sheet was filed. The sanction objection was rejected, the prosecution was not vitiated on that ground, and the challenge to the framing of charge failed. Case-Laws Indian Laws Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281876