Pages

Feb 26, 2012

Hardev Singh Dhillon Vs Department of Revenue Intelligence, 2010 (251) ELT 359 (Del)

Hon'ble High Court observed as
“The purpose of sanction for prosecution is to prevent malicious and unnecessary prosecutions leading to harassment; it is a condition precedent for the launch of a prosecution. What the prosecution has to prove is that the sanction has been accorded with respect to the facts Constituting the offence. Narration of facts on the face of it is desirable but not always essential; if there is no such narration the prosecution must in the course of trial by extraneous evidence prove that those facts were before Sanctioning Authority who applied its mind to them before the grant of sanction; an opportunity of hearing is not necessary to be given before the grant of sanction. It is purely an administrative act.”

No comments:

Post a Comment