Judgement

SARKAR, J.: I have had the advantage of reading the judgment to be delivered by my learned brother Ramaswami in these four appeals. I agree with him that the appeals by the appellant Kale, being Criminal Appeals Nos. 162 of 1962 and 163 of 1962 should be dismissed and have nothing to say in regard to these appeals.

2. The other two appeals, namely, Criminal Appeals Nos. 77 of 1962 and 74 of 1965 are by the appellant Gupta against his conviction under S. 477-A read with S. 109, and S. 409 of the Indian Penal Code. Ramaswami J. is of the opinion that the conviction under S. 477-A, read with S. 109, cannot be sustained as sanction to start the proceedings had not been duly obtained under S. 197 of the Code of Criminal Procedure. This is also my view. In regard to the conviction for the other offence, his opinion is that sanction was not necessary and so, that conviction should upheld.. With this view I am unable to agree and in this judgment I will deal only with this matter.

3. The appellants Gupta and Kale were respectively the Chief Accountant-cum-Office Superintendent and Assistant Cashier of the Madhya Bharat Electric Supply, an enterprise run by the Government of Madhya B