https://www.taxtmi.com/caselaws?id=301741 Section 197 sanction is not required where the alleged conduct has no reasonable nexus with official duty and consists of criminal acts such as conspiracy or fabrication of records. The decisive test is whether the act complained of is directly connected with official functions so that it can be claimed to have been done by virtue of office; on the facts stated, that connection was absent. Criminal proceedings may also be quashed where the complaint is a postscript to failed civil litigation and is used to give a criminal colour to a essentially civil dispute. The complaint and summoning process were therefore set aside under the Court's inherent jurisdiction. en-us Tue, 14 Oct 2014 00:00:00 +0530 Mon, 18 Apr 2022 08:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301741 Section 197 sanction is not required where the alleged conduct has no reasonable nexus with official duty and consists of criminal acts such as conspiracy or fabrication of records. The decisive test is whether the act complained of is directly connected with official functions so that it can be claimed to have been done by virtue of office; on the facts stated, that connection was absent. Criminal proceedings may also be quashed where the complaint is a postscript to failed civil litigation and is used to give a criminal colour to a essentially civil dispute. The complaint and summoning process were therefore set aside under the Court's inherent jurisdiction. Case-Laws Indian Laws Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301741