A.L.BAHRI, J.

1. The Judicial Magistrate 1st Class, Amritsar on 1/09/1982 passed the impugned order acquitting Sunder Singh and others, accused for want of sanction required under Section 196 of the Code of Criminal Procedure with the further observation that the prosecution would be at liberty to launch the prosecution against the accused after obtaining the necessary sanction. The State has come up in appeal.

2. On 25/01/1972 Shri Amar Singh, a P.C.S. Officer of the State, while acting as Audit Officer of Societies at Amritsar made the report that Rajinder Singh, Chairman and other officials of Amritsar Central Co-operative Bank got sanctioned loan to the tune of Rs. 1,50,000.00 after preparing fake credit files in the name of Puran Singh etc. In this report, the total amount embezzled was to the tune of Rs. 2,35,000.00 for which details were given therein. On the basis of this report, a case was registered with the police on 15/05/1972. After investigation was completed, report under Section 173, Code of Criminal Procedure was filed in the Court on 13/10/1978. The trial Magistrate furnished copies of the documents relied upon by the prosecution to the accused on 5/07/197