TaxTMI 
TaxTMI 
2005 (9) TMI 693
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.... of Goa Police on the charge that he demanded and accepted illegal gratification from one Mr. M. Channaiah - the complainant, an Attorney of M/s. Tirumala Services in order to show favour for settlement of wages, bills/arrears, certification of pending bills and to show favour in the day-to- day affairs concerning the said contractor. It was further alleged that the respondent, on various occasions, demanded and accepted from the complainant a sum of ₹ 3,68,000/- as illegal gratification/reward for showing favour to the complainant in exercise of his official functions concerning the said contract. On the basis of the aforesaid allegations, an investigation was conducted. After completion of the investigation, the charge-sheet was fil....
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.... the prosecution had also filed a sanction order dated 2.1.95 issued under the signatures of the Company Secretary. In the said sanction order itself, it is noticed in paragraph 1 that the Chairman and the Managing Director of the Company is the appointing authority of the respondent. It is also noticed in paragraph 2 of the said sanction order that under the Goa Shipyard Officer's Conduct, Disciplines and Appeal Rules, 1979 (hereinafter `the Rules'), the services of the respondent could be terminated after obtaining the approval of the Board of Directors/Company. In paragraph 3 of the said sanction order it is noticed that the sanction required under Section 19 of the Act was granted. It is undisputed that the sanction for prosecu....
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....ures of the Chairman and Managing Director, the same has not referred to any resolution of the Board of Directors passed in this regard pursuant to which the Chairman and Managing Director issued sanction order. Section 19 of the Act of 1988 reads: "19. Previous sanction necessary for prosecution. (1) No Court shall take cognizance of an offence punishable under sections 7, 10, 11, 13 and 15 alleged to have been committed by a public servant, except with the previous sanction, - (a) (b) .. (c) in the case of any other person, of the authority competent to remove him from his office." The Goa Shipyard Officer's Conduct, Disciplines and Appeal Rules 1979 provide that the authority competent to appoint and to remove th....
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....y the proceedings under this Act on the ground of any error, omission or irregularity in the sanction granted by the authority, unless it is satisfied that such error, omission or irregularity has resulted in a failure of justice; (c) no Court shall stay the proceedings under this Act on any other ground and no Court shall exercise the powers of revision in relation to any interlocutory order passed in any inquiry, trial, appeal or other proceedings." Referring to the aforesaid provisions, it is contended by learned counsel for the appellant that the Court should not, in appeal, reverse or alter any finding, sentence or order passed by a special Judge on the ground of the absence of any error, omission or irregularity in, the sancti....