Judgment :- 1. The petitioners are accused in C.C.No.133 of 2002 pending on the file of the Court of Judicial Magistrate No.II, Namakkal. 2. The present Criminal Original Petition is preferred by them challenging the order passed in Crl.R.C.No.26 of 2004 by the Court of Principal Sessions Judge, Namakkal in confirming the order passed in C.M.P.No.1082 of 2004 by learned Judicial Magistrate No.II, Namakkal, wherein the petition for discharge filed by the petitioner herein/accused under Section 239 of Cr.P.C. was dismissed. 3. The respondent herein has filed the final report against the petitioners charging them for the alleged commission of offence under Section 120(B), 409 and 506(ii) of IPC. 4. The petitioners herein filed C.M.P.No.1082 of 2004 before the Court of Judicial Magistrate No. II, Namakkal, praying for discharge on the ground that they are President and Vice-President of Manappalli Panchayat respectively and since the prosecution has been launched alleging the commission of the offences during the discharge of their official duties, prior sanction ought to have been obtained under Section 197 of Cr.:P.C. as they are public servants coming under the definition of Section 21 of IPC. 5. The respondent herein filed its counter stating that the act of the petitioners/ A1 and A2 in depositing the Panchayat fund in their own Savings Bank Account in the Head Post Office, is not an act purporting in discharge of their official duties and therefore no sanction is necessary. 6. The lower Court on the consideration of the petition, averments and the counter, has held that the alleged acts of the petitioners/A1 and A2 have not been done in discharge of their official duties. 7. The revision filed by the petitioners herein challenging the vires of the said order was also dismissed and hence this Criminal Original petition. 8. Heard Mr. L. Chandrakumar, learned counsel appearing for the petitioners and Mr.J.Paul Noble Devekumar, learned Government Advocate (Crl.side). 9. The question whether the alleged acts of the petitioners in depositing Pancyayat funds in their Savings Bank Account are discharge of their official duty or not can be considered at subsequent stage and even at the fag end of the trial as it requires evidence. Hence, the said issue can be gone into only during the course of trial. 10. The question whether the alleged acts of the petitioners in depositing Pancyayat funds in their Savings Bank Account are discharge of their official duty or not can be considered at subsequent stage and even at the fag end of the trial as it requires evidence. Hence, the said issue can be gone into only during the course of trial. 10. That apart, the petitioners had already invoked revisional remedy before the Court of Principal Sessions Judge, Namakkal and therefore, the present Original petition amounts to second revision and is hit by Section 397(3) of Cr.P.C. Therefore, this Court is of the view that this Original Petition is not maintainable. 11. In the result, this Criminal Original Petition is dismissed. Consequently, Crl.M.P.No.6490 and 6491 of 2005 are closed. 12. The observations made herein are only for the purpose of disposal of this Criminal Original petition and this Court has not expressed any opinion on the merits of the case pending in C.C.No.133 of 2002 before the Court of Judicial Magistrate No.II, Namakkal.