A sanction for prosecution under Section 6 of the Prevention of Corruption Act, 1947, must comply with the statutory requirements and must be expressed in the name of the Governor.

JAGANNADHADAS, C. J.

( 1 ) THIS an appeal by the State against the acquittal of one Biswa-mohan Naik, a public servant. He was charged on three, counts of having received illegal gratification in the discharge of his official duties and of thereby having committed offences under Section 161 of the Indian Penal Code. The trial magistrate acquitted him in respect of two of the counts, but convicted him as regards the third and sentenced him to one year's rigorous imprisonment. On appeal, the learned Sessions Judge held him not guilty in respect of this third count also and acquitted him therefor. It is against this acquittal in respect of the third count that the State has come up in appeal to this Court.

( 2 ) THE accused was the Inspector of Factories under the Government of Orissa drawing a monthly salary of Rs. 300/ -. In the course of his official duties he had to inspect all the factories and the mills within the State of Orissa. In september, 1948 he took up inspection of the mills in the district of Balasore. The prosecution case against him is on the allegation that in respect of three of the mills, he purported to find defects therein and threatened the persons in charge of the respective mills with penalties for the same and obtained bribes from them, so that he may refrain from taking notice of the defects and prosecuting them therefor. Accordingly the charges against him are that (1) on or about the 30th September he obtained a bribe of Rs. 300/-from one Harish chandra Gochait, in respect of the Jagadhatri Mill of Khantapara and (2) that on or about the 3rd of October, 1948, he obtained a bribe of Rs. 450/- from hariram Gupta P. W. 5 of Mangala Mill, Basta. It may be mentioned that so far as the last bribe received from P. W. 5 of mangala Mill is concerned, that is said to have been disclosed by a trap to catch the accused immediately after the payment of the bribe consisting of three marked one-hundred rupee notes. As will presently appear, it is unnecessary to set out the facts of this case in more detail. The trial Court acquitted the accused in respect of the alleged bribes of Jagadhatri Mill of Khantapara and chandi Mill of Haladipada, and the appellate Court acquitted the accused in respect of the alleged bribe received from P. W. 5 of the Mangala Mill of Basta.

( 3 ) WE are accordingly concerned in this appeal with the bribe (alleged?) to have (been?) obtained by the accused from P, W. 5 in respect of the Mangala Mill of basta on or about the 3rd of October, 1948. The learned Sessions Judge has set aside the conviction in respect of this mill on two grounds, viz. , (I) the requisite sanction has not been made out and the sanction relied upon by the prosecution is not in accordance with the law and hence the trial is illegal and (2) on the merits and appreciation of the evidence in the case, this item of offence charged against the accused has not been made out.

( 4 ) IN the arguments, before us, both sides have concentrated on the question of the validity of the sanction. The prosecution, as already stated, is in respect of alleged offences under Section 161 of the Indian Penal Code. There was at one time, considerable difference of opinion, as to whether for a prosecution in respect of an offence under Section 161 of the Indian Penal Code, sanction either under Section 270 of the Government of India Act, 1935, or under section 197 of the Criminal P. C. , was necessary. This question was finally determined by the Privy Council in the decision in H. H. B. GILL V. THE KING', air 1948 P C 128 wherein their Lordships held that in respect of the prosecution of a public servant for an offence of bribe-taking under Section 161 of the Indian Penal Code, no sanction under either of the above statutory provisions was necessary. The reason is that in receiving a bribe, a public servant neither acts, nor purports to act in the discharge of his official duty- they adopted in this respect the view taken by the Federal