https://www.taxtmi.com/caselaws?id=311714 Protection of previous sanction applied because the alleged act bore a reasonable nexus with official duty and the retired appellant had not been sanctioned for prosecution. The challenge to the pardon procedure failed because, where the Special Court took cognizance directly, the committal-based requirements under the Code did not apply in the same manner and the accused had an opportunity to test the approver's evidence. The convictions were also found unsustainable because the approver's testimony was unreliable and insufficiently corroborated, and the record did not prove conspiracy, cheating, forgery, corruption, or false evidence beyond reasonable doubt. The convictions and sentences were set aside. en-us Thu, 15 Jun 2023 00:00:00 +0530 Wed, 11 Mar 2026 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311714 Protection of previous sanction applied because the alleged act bore a reasonable nexus with official duty and the retired appellant had not been sanctioned for prosecution. The challenge to the pardon procedure failed because, where the Special Court took cognizance directly, the committal-based requirements under the Code did not apply in the same manner and the accused had an opportunity to test the approver's evidence. The convictions were also found unsustainable because the approver's testimony was unreliable and insufficiently corroborated, and the record did not prove conspiracy, cheating, forgery, corruption, or false evidence beyond reasonable doubt. The convictions and sentences were set aside. Case-Laws Indian Laws Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311714