State Of U.P vs Paras Nath Singh

The Supreme Court upheld the acquittal of the accused under Sections 409 and 468 IPC, affirming the High Court's decision that the sanction for prosecution was invalid as it was granted by an unauthorized person. The Court emphasized the necessity of proper sanction under Section 197 of the Code of Criminal Procedure, 1973, and noted that charges framed under Sections 218, 219, and 220 were inappropriate, leading to the accused's entitlement to acquittal. The judgment reinforces the principle that without valid sanction, prosecution cannot proceed.