https://www.taxtmi.com/caselaws?id=775558 Refusal of sanction under Section 19 of the Prevention of Corruption Act, 1988 did not bar prosecution for distinct Indian Penal Code offences, because sanction under that statute operates separately from Section 197 CrPC. The IPC allegations of criminal breach of trust, cheating, forgery, and destruction of evidence were supported by prima facie material and had independent ingredients, so they were legally severable from the corruption allegations. Section 197 CrPC was also inapplicable because the alleged tampering with digital evidence, deletion of records, and concealment of material were not acts done in discharge of official duty. The challenge to the summoning and revisional orders therefore failed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775558 Refusal of sanction under Section 19 of the Prevention of Corruption Act, 1988 did not bar prosecution for distinct Indian Penal Code offences, because sanction under that statute operates separately from Section 197 CrPC. The IPC allegations of criminal breach of trust, cheating, forgery, and destruction of evidence were supported by prima facie material and had independent ingredients, so they were legally severable from the corruption allegations. Section 197 CrPC was also inapplicable because the alleged tampering with digital evidence, deletion of records, and concealment of material were not acts done in discharge of official duty. The challenge to the summoning and revisional orders therefore failed. Case-Laws Indian Laws Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775558