https://www.taxtmi.com/caselaws?id=784197 Prior sanction under Section 197(1) CrPC is required only where the alleged offence has a reasonable nexus with the discharge of official duty. Section 65 of the PMLA attracts the CrPC unless inconsistent, so the sanction principle can apply in PMLA proceedings in principle. On the facts, alleged accumulation of illicit money and siphoning of State funds was treated as personal illegal conduct, not an act reasonably connected with official duty, and the absence of prior sanction did not vitiate cognizance. The sanction issue could also be examined at the trial stage. The challenge to the cognizance order therefore failed. 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 Prior sanction under Section 197(1) CrPC is required only where the alleged offence has a reasonable nexus with the discharge of official duty. Section 65 of the PMLA attracts the CrPC unless inconsistent, so the sanction principle can apply in PMLA proceedings in principle. On the facts, alleged accumulation of illicit money and siphoning of State funds was treated as personal illegal conduct, not an act reasonably connected with official duty, and the absence of prior sanction did not vitiate cognizance. The sanction issue could also be examined at the trial stage. The challenge to the cognizance order therefore failed. Case-Laws Money Laundering Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784197