https://www.taxtmi.com/caselaws?id=308235 Section 197 CrPC protection applies only where the alleged act has a direct and reasonable nexus with official duty or is done in purported exercise of that duty; it does not cover fabrication, tampering with records, or other criminal misconduct merely facilitated by official position. On these facts, recording and altering statements during an inspection were not integrally connected with official functions, so sanction was not required. The linked objection under Section 15A of the Essential Commodities Act also failed once Section 197 was found inapplicable, leaving the prosecution able to proceed. en-us Fri, 05 May 2017 00:00:00 +0530 Fri, 09 Jun 2023 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308235 Section 197 CrPC protection applies only where the alleged act has a direct and reasonable nexus with official duty or is done in purported exercise of that duty; it does not cover fabrication, tampering with records, or other criminal misconduct merely facilitated by official position. On these facts, recording and altering statements during an inspection were not integrally connected with official functions, so sanction was not required. The linked objection under Section 15A of the Essential Commodities Act also failed once Section 197 was found inapplicable, leaving the prosecution able to proceed. Case-Laws Indian Laws Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308235