Official Text
“Whoever, being a public servant, exempts or causes to be exempted any person from any obligation in violation of rules or procedures, shall be punished.”
Legal Analysis
Elements to Prove:
- Being public servant.
- Exempting person from obligation.
- In violation of rules or procedures.
Potential Defenses:
- Not a public servant.
- No violation of rules.
- Authorized exemption.
Practical Examples
What Constitutes the Offense:
Government officials exempting persons from taxes irregularly, public servants waiving obligations unlawfully, officials granting exemptions unfairly.
What Doesn't Constitute:
Emergency exemptions, authorized exceptions, or lawful relief.
Punishment
Imprisonment up to 1 year, or Fine, or both