(A) Criminal P.C. (5 of 1898) , S.197(1)— Offence committed while acting in the discharge of official duty. It is not every offence committed by a public servant that requires sanction for prosecution under S. 197(1), Criminal P. C. ; nor even every act done by him while he is actually engaged in the performance of his official duties; but if the act complained of is directly concerned with his official duties so that, if questioned, it could be claimed to have been done by virtue of the office, then sanction would be necessary; and that would be so irrespective of whether it was, in fact, a proper discharge of his duties, because that would really be a matter of defence on the merits, which would have to be investigated at the trial, and could not arise at the stage of the grant of sanction, which must precede the institution of the prosecution. Case law Rel. on.(Para 8) Anno: AIR Com.: Criminal P. C., S. 197, N. 6; 1953 Mitra, S. 197, P. 815 N. 644 "While....duty" (25 Pts. extra in AIR Com. - Illustrative cases noticed under Pt. 41 in AIR Com. exhaustive) (B) Criminal P.C. (5 of 1898) , S.197(1)— Offence under S. 409, Penal Code. Even when the charge is one of misappropriation by a public servant whether sanction is required ....