https://www.taxtmi.com/caselaws?id=311705 A public servant who allegedly committed offences under the Prevention of Corruption Act, 1988 remains liable to prosecution after retirement because criminal liability depends on status at the time of the offence, not continued service. Section 19(1) sanction is required only if the accused is still a public servant when the court takes cognizance; if cognizance is taken after retirement, previous sanction is not needed. The distinction from Section 197 CrPC is maintained because corruption offences are not acts done in discharge of official duty. en-us Tue, 04 Aug 1998 00:00:00 +0530 Tue, 09 Jan 2024 14:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311705 A public servant who allegedly committed offences under the Prevention of Corruption Act, 1988 remains liable to prosecution after retirement because criminal liability depends on status at the time of the offence, not continued service. Section 19(1) sanction is required only if the accused is still a public servant when the court takes cognizance; if cognizance is taken after retirement, previous sanction is not needed. The distinction from Section 197 CrPC is maintained because corruption offences are not acts done in discharge of official duty. Case-Laws Indian Laws Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311705