N.K. Mehrotra, J. - (1.) THESE four criminal revisions have been filed against the order dated 3.3.1998, passed by the II Ird Additional Chief Judicial Magistrate, Lucknow, in Criminal Case Nos. 3880 of 1990, 3881 of 1990, 3385 of 1990 and 3882 of 1990.
(2.) SINCE all the revisions have been preferred against one and the same order passed in the above mentioned four criminal cases, all these revisions have been heard together and are being disposed of by a common judgment. The revisionist was the Sales Tax Officer, Grade -II in Khand -10, Lucknow during the relevant period in the year 1990. He issued Form No. 31 to the different firms and those firms did not deposit the sales tax dues and those firms were not traced out when the recovery was issued. Therefore, four different reports were lodged against the revisionist and four crimes were registered against him. At the time of framing of the charge, the revisionist sought protection of Section 197 of the Code of Criminal Procedure and it was contended before the learned Magistrate that cognizance cannot be taken unless sanction for prosecution is accorded in accordance with the provisions of Section 197 of the Code of Criminal Procedure. The learned Magistrate did not accept this contention and held that it is a case of misappropriation of the Government Revenue and the act performed does not come in the performance of the official duty, therefore, the sanction is not required.
(3.) I have heard the revisionist in person because the learned Counsel did not appear in spite of several adjournments. I have also heard the learned Additional Government Advocate for the State.;