https://www.taxtmi.com/highlights?id=70168 Allegation of corruption against the revenue officer - Requirement of sanction u/s 197 from the Central Government before prosecuting the applicants for the offence punishable under Section 504 of the Indian Penal Code - Abetting the manufacturer in evasion of duty of excise - In view of the bar of Section 197 of the Cr.P.C, the trial Court could not have issued the process against the applicants without prior sanction of the authority and/or Union Government. Accordingly, the proceedings of the Criminal Case for the offence punishable under Section 504 of the Indian Penal Code is hereby quashed. - HC en-us Wed, 07 Jun 2023 08:49:25 +0530 Wed, 07 Jun 2023 08:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70168 Allegation of corruption against the revenue officer - Requirement of sanction u/s 197 from the Central Government before prosecuting the applicants for the offence punishable under Section 504 of the Indian Penal Code - Abetting the manufacturer in evasion of duty of excise - In view of the bar of Section 197 of the Cr.P.C, the trial Court could not have issued the process against the applicants without prior sanction of the authority and/or Union Government. Accordingly, the proceedings of the Criminal Case for the offence punishable under Section 504 of the Indian Penal Code is hereby quashed. - HC Highlights Central Excise Wed, 07 Jun 2023 08:49:25 +0530 https://www.taxtmi.com/highlights?id=70168