(1.) The question raised in these revision cases relates to the scope of section 106 of the Madras Village Panchayats Act X of 1950, which is in the following terms :-
(2.) In Criminal Revision Case No. 334 of 1955, the petitioner is the Ex-President of the Panchayat, Lakkanapalli and has been charge-sheeted by the Sub-Inspector of Police, Byreddipalli for an offence punishable under section 409, Indian Penal Code. The allegation in the charge-sheet is that he was the President of the Panchayat, Lakkanapalli from 16th April, 1953 to 6th May, 1955 and that between 4th December, 1953 and 13th May, 1954, he criminally, misappropriated a sum of Rs. 678-6-10 by not remitting it into the treasury. He was removed from the office of President on 6th May, 1955 and the charge-sheet was laid against him subsequently on 31st May, 1955. In Criminal Revision Case No. 335 of 1955, the petitioner was the Vice-President of the same Panchayat during the same period from 16th April, 1953 to 6th May, 1955. The charge-sheet against him was laid by the same Sub-Inspector on 13th June, 1955, after he was removed from the office of Vice-President, for an offence punishable under section 409, Indian Penal Code It alleges that he of iminally misappropriated without crediting to Panchayat Funds two sums, namely Rs. 2-0-6 and Rs. 1-8-6 which he collected on 28th September, 1953 and 31st August ,1953 respectively towards house tax. In Criminal Revision Case Nos. 4 to 7 of 1956 the petitioner is the Ex-President of the Panchayat, Tavanampalli.
(3.) They arise out of four charge-sheets filed against him by the Sub-Inspector of Police, Mogili Venkatagiri, one for an offence punishable under section 477-A, Indian Penal Code, for falsification of the accounts of the Panchayat between 3rd July, 1952 and 15th July, 1953 and the other three for offences punishable under section 409, Indian Penal Code, for misappropriation during that period of Rs. no, of Rs. 250 and of Rs. 81-9-0 belonging to the Panchayat. He was the President of the Panchayat Board from 19th March, 1949 until 15th July, 1953, when he handed over charge to the next elected President and the charge-sheets were laid against him subsequently on gth October, 1954. All the charge-sheets were taken on file by the Magistrate before whom they were laid and all of them are pending enquiry before the Sub-Divisional Magistrate, Kuppam. The respective accused filed petitions raising a preliminary objection that as there was no previous sanction of the Government for prosecuting them, the offences could not be taken cognizance of and they should be discharged. The Sub-Divisional Magistrate held that no previous sanction of the Government was necessary under section 106, as the accused did not hold the office of president, or vice-president on the dates on which the accusations were made and the Court was asked to take cognizance of the offences. On this ground, he overruled the objection and therefore the accused have come up in revision.