Bribe case instituted without proper sanction renders proceedings void ab initio

Rajeev Ranjan Vs Republic of India (Orissa High Court)

Orissa High Court held that Asst. Commissioner is not competent authority to accord sanction for launching prosecution against the appellant being a tax assistant. Accordingly, any case instituted without a proper sanction must fail because this being a manifest defect in the prosecution, the entire proceedings are rendered void ab initio.

Facts-

The appellant Rajeev Ranjan faced tri

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