( 1 ) THIS Application has been filed by the petitioners for dismissing the complaint on the ground that there is no sanction under section 197 of the Code of Criminal Procedure. The petitioners were the public servants as defined in the Rajasthan Sales Tax Act 1954 and therefore no prosecution can be initiated against the petitioners without the sanction of the Government of Rajasthan.

( 2 ) THE case of the prosecution is that petitioners Nos. 1 and 2 are working as Sales Tax Officers in the Anti-Evasion Branch in the Sales Tax Department of State of Rajasthan. It was alleged that there was large-scale evasion of sales-tax at the Maukhampura Checkpost situate near Sachor in Rajasthan on Sachor-Tharad Road and that the checkpost staff had joined hands with the transporters and merchants of Rajasthan and the trucks were entering in Gujarat State illegally from the aforesaid checkpost. By communication dated 19 of the Commercial Tax Department the petitioners were given instructions to proceed to Jaipur immediately and to organise anti-evasion activities in that area and also check up Maukhampura Aburoad Checkpost from Gujarat side and particularly to see that the truc