https://www.taxtmi.com/caselaws?id=44520 Previous sanction under Section 197 CrPC is required when the alleged defamatory publication is directly or reasonably connected with official duty. The Court held that materials on record showed the press publication was made by the Collector in the course of official anti-evasion functions, supported by departmental notifications treating press publicity as part of that role. It further held that sanction can be examined at the threshold where the record itself discloses the official-duty nexus, and the Magistrate should not defer the issue to trial. In the absence of valid sanction, cognizance and subsequent proceedings were unsustainable. en-us Fri, 26 Apr 1996 00:00:00 +0530 Sat, 26 Jun 2010 17:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44520 Previous sanction under Section 197 CrPC is required when the alleged defamatory publication is directly or reasonably connected with official duty. The Court held that materials on record showed the press publication was made by the Collector in the course of official anti-evasion functions, supported by departmental notifications treating press publicity as part of that role. It further held that sanction can be examined at the threshold where the record itself discloses the official-duty nexus, and the Magistrate should not defer the issue to trial. In the absence of valid sanction, cognizance and subsequent proceedings were unsustainable. Case-Laws Customs Fri, 26 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44520