In Brief
An Indian Revenue Service officer challenged the validity of a sanction granted by the Finance Minister for prosecution under the Prevention of Corruption Act for accumulating disproportionate assets of over Rs. 1.27 crore. The appellant argued the sanction was invalid because different departments had expressed conflicting opinions during administrative processing. The Supreme Court dismissed the appeal, holding that divergent views in internal administrative notings do not invalidate a sanction granted by the competent authority, provided that authority properly applied its mind to the matter. The Court emphasized that only the final decision of the designated competent authority is legally binding.
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