Section 324(3) in Rules under the United Provinces Excise Act, 1910
(3)Prosecution of officers. - Before Criminal Proceedings are instituted against an official other than a police officer for misconduct in connection with his public duties the officer instituting the prosecution should see that the procedure laid down in paragraph 72 of Manual of Government Orders has been observed and that any sanction required by Section 197 of the Code of Criminal Procedure has been obtained.Note. - In Bhup Narain Saxena v. State, Criminal Miscellaneous Case No. 720 of 1951 the High Court of Allahabad held that prosecution of public servant under Sections 409, 471, 420 and 477-A, of the Indian Penal Code can be launched without the sanction of Government or the appropriate authority.
