https://www.taxtmi.com/caselaws?id=296375 An officer deciding an enquiry under section 7A was treated as a Judge because the proceeding was judicial in nature, the officer could determine disputes and liability with powers akin to a civil court, and the order was subject to appeal and review. On that basis, statutory protection under section 77 of the Indian Penal Code and section 3(1) of the Judges (Protection) Act, 1985 applied to the judicial act itself. Allegations in the FIR, which rested only on disagreement with the section 7A order and reappraisal of the same materials, did not disclose the offences alleged. A prosecution founded solely on that order was therefore barred. en-us Wed, 02 May 2012 00:00:00 +0530 Sat, 17 Jul 2021 14:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296375 An officer deciding an enquiry under section 7A was treated as a Judge because the proceeding was judicial in nature, the officer could determine disputes and liability with powers akin to a civil court, and the order was subject to appeal and review. On that basis, statutory protection under section 77 of the Indian Penal Code and section 3(1) of the Judges (Protection) Act, 1985 applied to the judicial act itself. Allegations in the FIR, which rested only on disagreement with the section 7A order and reappraisal of the same materials, did not disclose the offences alleged. A prosecution founded solely on that order was therefore barred. Case-Laws Indian Laws Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296375