Explanation.–For the purposes of this section,–
(a) “assessing officer” means an officer of a State
Government or Board or licensee, as the case may be,
designated as such by the State Government;
Cr.P.C. Sec. 197 (1) (a) (b).
1) When any person who is or was a Judge or Magistrate
or a public servant not removable from his office save by
or with the sanction of the Government is accused of any
offence alleged to have been committed by him while
acting or purporting to act in the discharge of his official
[2025:RJ-JD:16852] (10 of 18) [CRLR-635/2018]
duty, no Court shall take cognizance of such offence
except with the previous sanction 1[save as otherwise
provided in the Lokpal and Lokayuktas Act, 2013 (1 of
2014)]–