No Sanction required u/s 197 - Sanction is required only when the act is in discharge of, or purpoting to be in discharge of official duity. Embezzlement/Crimnal Misappropriation/BOT can never be part of duty of a public servant. The mere fact that he got the money in course of his job won't establish the nexus that is required. It is required in cases where official duty and wrongful act are intermeshed so much that PS can reasonably give an excuse that he is in his duty. A classic example would be : "where without fulfilling S.165 in spirit - PO's go to search" if later they are prosecuted for Crl.Tresspass - it would need sanction.