https://www.taxtmi.com/caselaws?id=761310 Section 197(1) of the Code of Criminal Procedure was treated as applicable to complaints under the Prevention of Money Laundering Act because Section 65 imports the CrPC where there is no inconsistency, and no inconsistency with the sanction requirement was found. The special statute's overriding clause did not displace Section 65, so prior sanction remained necessary before cognizance under Section 44(1)(b). Applying the settled test of reasonable connection, the alleged allotment of land and allocation of water were held referable to official duties, and the respondents were entitled to Section 197(1) protection. Cognizance without prior sanction was therefore unsustainable. en-us Wed, 06 Nov 2024 00:00:00 +0530 Mon, 11 May 2026 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761310 Section 197(1) of the Code of Criminal Procedure was treated as applicable to complaints under the Prevention of Money Laundering Act because Section 65 imports the CrPC where there is no inconsistency, and no inconsistency with the sanction requirement was found. The special statute's overriding clause did not displace Section 65, so prior sanction remained necessary before cognizance under Section 44(1)(b). Applying the settled test of reasonable connection, the alleged allotment of land and allocation of water were held referable to official duties, and the respondents were entitled to Section 197(1) protection. Cognizance without prior sanction was therefore unsustainable. Case-Laws Money Laundering Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761310