https://www.taxtmi.com/caselaws?id=784197 Cognizance for offences under ss. 3 and 4 PMLA was challenged on the ground that prior sanction under s. 197 CrPC was mandatory for prosecuting a public servant. The HC held that s. 197 applies only to acts reasonably connected with discharge of official duty; siphoning public funds and accumulation of ill-gotten wealth are personal illegal acts lacking nexus to official functions, and sanction cannot operate as a shield for corruption. The HC further held that, in any event, the question of sanction can be raised and sanction obtained at any stage before judgment depending on trial evidence, and absence of sanction at the stage of cognizance does not vitiate the cognizance order; the petition was dismissed. en-us Mon, 22 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784197 Cognizance for offences under ss. 3 and 4 PMLA was challenged on the ground that prior sanction under s. 197 CrPC was mandatory for prosecuting a public servant. The HC held that s. 197 applies only to acts reasonably connected with discharge of official duty; siphoning public funds and accumulation of ill-gotten wealth are personal illegal acts lacking nexus to official functions, and sanction cannot operate as a shield for corruption. The HC further held that, in any event, the question of sanction can be raised and sanction obtained at any stage before judgment depending on trial evidence, and absence of sanction at the stage of cognizance does not vitiate the cognizance order; the petition was dismissed. Case-Laws Money Laundering Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784197