TaxTMI 
TaxTMI 
2004 (9) TMI 720
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....e judge of the Karnataka High Court. The High Court upheld the order of discharge passed by the Trial Court. The respondent- accused was discharged in a criminal trial by the said order. 3. Background facts necessary for disposal of the appeal in a nutshell are as follows : A charge-sheet was filed against the respondent (hereinafter referred to as the 'Accused') for commission of offences relatable under Sections 7, 13(1)(d) read with Section 13(2) of the Act. Charges were framed by the Trial Court under the aforesaid provisions. Evidence of witnesses had also been recorded. At that stage the public prosecutor filed an application stating that in view of some earlier judgments of the High Court, question relating to val....
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....der of the High Court is practically non-reasoned and no reason was assigned for accepting the view of the trial court. 5. Per contra, learned counsel for the respondent - accused submitted that the sanction was sine-qua-non for prosecution. In the absence of a valid sanction the proceedings could not be continued and therefore the trial court was right in its conclusion. 6. Section 19 is a part of Chapter 5 of the Act which deals with "Sanction For Prosecution and Other Miscellaneous Provisions". This Section has four sub-sections which read as follows : "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 commi....
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....he 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. 4. In determining under Sub-section (3) whether the absence of, or any error, omission or irregularity in, such sanction has occasioned or resulted in a failure of justice the court shall have regard to the fact whether the objection could and should have been raised at any earli....
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....any earlier stage in the proceedings. 10. Explanation appended to the Section is also of significance. It provides, that for the purpose of Section 19, error includes competency of the authority to grant sanction. 11. The expression "failure of justice" is too pliable or facile an expression, which could be fitted in any situation of a case. The expression "failure of justice" would appear, sometimes, as an etymological chameleon (the simile is borrowed from Lord Diplock in Town investments Ltd. v. Deptt. Of Environment (1977) 1 AE.R. 813: 1978 AC 359. The criminal Court, particularly the superior Court should make a close examination to ascertain whether there was really a failure of justice or it is only a camouflage. [See Shamnsahe....