Indian Penal Code (XLV of 1860), ss. 161 -- Criminal Procedure Code, 1898, ss. 190, 197-Preveniion of Corruption Act (II of 1947), ss. 3, 6-offence under ss. 161 and 165, l.P.C.-Warrant issued by Magistrate during investigation by police-Sanction under s. 197, Cr. P. C., not obtained before issuing warrant Legality of trial-When Magistrate takes "cognizance" of offence.

 Under s. 3 of the Prevention of Corruption Act, 1947, an offence punishable under 161 or s. 165 of the Indian Penal Code is a cognisable offence for the purposes of the Crimnial Procedure Code subject to the condition that the police shall not investigate without an order of ,a magistrate of the first class or make an arrest without a warrant; and when the police apply for a warrant of arrest during investigation under s. 3 of the said Act and the magistrate issues a warrant, he is not deemed to have taken cognisance of the case under s. 190 of the Criminal Procedure Code and the fact that sanction of the Government under s. 197 of the Criminal Procedure Code had not • been obtained before the warrant was issued would not vitiate the trial. Having regard to the wording of s. 3 of the said Act the view that the magistrate can issue a warrant only after taking cognisance of the offence under s. 190 of the Criminal Procedure Code, is unsound.

Before it can be said that a . magistrate has taken  cognisance of an offence under s. 190 (l)(a) of the Criminal Procedure Code, he must not only have applied his mind to the contents of the petition but have done so for the purpose of proceeding under s. 200 and the subsequent provisions of the Code. Where he applied his mind only for ordering investigation or issuing a warrant for purposes of investigation he cannot be said to have taken cognisance of the offence.