Directorate Of Enforcement Etc vs Bibhu Prasad Acharya Etc. Etc

The Supreme Court ruled that the provisions of the Prevention of Money Laundering Act, 2002 (PMLA) have an overriding effect over the Code of Criminal Procedure, 1973 (CrPC), specifically regarding the requirement of prior sanction under Section 197(1) of the CrPC for prosecuting public servants. The Court held that the respondents, being public servants, could raise the plea of absence of sanction at any stage of the proceedings, and the issue of sanction must be determined at trial. Consequently, the High Court's decision to quash the cognizance taken by the Special Court was upheld, affirming the necessity of sanction for prosecution under the PMLA.