JUDGMENT

Gitesh Ranjan Bhattacharjee, J. - In this revisional application the petitioner prays for quashing the proceeding in the Court below being CR 98 of 1993 pending in the Court of the learned Judicial Magistrate, Alipurduar. In this case process was issued against the petitioner accused under Sections 385/379 IPC on the basis of a complaint filed by the opposite party herein. The main ground on which the proceeding in the Court below has been challenged is that previous sanction under section 197 Cr. P.C. is necessary for prosecuting the petitioner on the allegations made in the complaint but no such sanction was obtained. The petitioner is a Commercial Tax Officer appointed by Govemor under notification No. 2748 F.T. dated 8th October 1991. He is also removable from service only by the Governor who is his appointing authority. After his appointment as Commercial Tax officer the petitioner has been posted at Jaigaon check post under the Alipurduar Range in the district of Jalpaigpuri which is stated to be very close to Indo-Bhutan border.

2. It is the case of the petitioner that on 29th March, 1993 at about 11/11.30 a.m. a Jonga covered jeep bearing No. WGS 983 loaded with va