Judgment

M.K. Mukherjee, J.-The respondent was tried for and convicted of the offences under Sections 161 of the Indian Penal Code and 5(2) read with 5(1)(d) of the Prevention of Corruption Act, 1947 by the Spe­cial Judge (Vigilance), Sambalpur for accepting a sum of Rs. 500/- as illegal gratification from Mohd. Ushaman (P.W.2), as employee of Rourkela Steel Plant. In appeal preferred by him the High Court con­curred with the findings of the trial Court that the respondent re­ceived the above sum as illegal gratification and that the defence of the respondent that the above amount was paid by P.W. 2 as loan was unbelievable. Inspite thereof the High Court set aside the convictions of the respondent solely on the ground that there was no valid sanc­tion to prosecute him. The above judgment is under challenge in this appeal.

2. On perusal of the impugned judgment we find that the High Court’s attention was not drawn to the provisions of Section 465 of the Code of Criminal Procedure which expressely lays down, inter alia, that any error or irregularity in any sanction for the prosecution shall not be a ground for reversing an order of conviction by the appellate Court unless in the opin