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Issues: Whether the subsequent criminal proceedings under the Indian Penal Code were barred by the doctrine of double jeopardy in view of the earlier proceedings under Section 138 of the Negotiable Instruments Act, 1881.
Analysis: The protection against double jeopardy under Article 20(2) of the Constitution of India, Section 300 of the Code of Criminal Procedure, 1973, Section 26 of the General Clauses Act, 1897, and Section 71 of the Indian Penal Code, 1860 applies only when the later prosecution is for the same offence. The proper test is whether the ingredients of the two offences are identical, not whether the factual allegations overlap. Proceedings under Section 138 of the Negotiable Instruments Act, 1881 differ materially from offences under Sections 406, 420 and 114 of the Indian Penal Code, 1860, because the latter require distinct ingredients including dishonest intention and other elements not required for an offence under Section 138. The earlier proceedings had also not reached finality so as to found a bar on the later prosecution.
Conclusion: The later prosecution was not barred by double jeopardy and the quashing request failed.
Final Conclusion: Mere overlap of facts does not bar a subsequent prosecution when the statutory ingredients of the two offences are different; the appeal was therefore liable to be dismissed.
Ratio Decidendi: The bar of double jeopardy applies only when the two prosecutions are for the same offence, which must be determined by comparing the legal ingredients of the offences and not merely the factual allegations.