B. SAHA AND ORS. vs M. S. KOCHAR

The Supreme Court held that Section 197 of the Criminal Procedure Code, 1898, requires sanction for prosecution of public servants only when the alleged act is done in the discharge of official duties. In this case, the appellants were found to have misappropriated goods they had seized, which did not constitute actions taken in the course of their official duties. The Court upheld the High Court's decision allowing the respondent's revision petition, confirming that no sanction was necessary for prosecution as the appellants were not acting in their official capacity when the misappropriation occurred.