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1955 (10) TMI 3 - SC - Income TaxWhether the Court could take cognisance of the case without previous sanction and for this purpose the Court has to find out if the act complained against was committed by the accused while acting or purporting to act in the discharge of official duty. Once this is settled, the case proceeds or is thrown out? Held that:- The assault and use of criminal force etc. alleged against the accused are definitely related to the performance of their official duties. But taken along with them, it seems to us to be an obvious case for sanction. The injuries--a couple of abrasions and a swelling on Nandram Agarwala and two ecchymosis on Matajog--indicate nothing more than a scuffle which is likely to have ensued when there were angry protests against the search and a pushing aside of the protetors so that the search may go on unimpeded. Mr. Isaacs finally pointed out that the fourth accused Nageswar Tewari was a constable and the case should have been allowed to proceed against him at least. This question arises only in Nandram Agarwala's case. The Magistrate who dismissed the complaint took the view that there was no use in proceeding against him alone, as the main attack was directed against the Income-Tax Officials. No such grievance was urged before the High Court and it is not raised in the grounds for special leave. We hold that the orders of the High Court are correct and dismiss these two appeals.
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