Autrefois acquit barred fresh prosecution where the same Companies Act default and overlapping non-compliance period were already acquitted.

A plea of autrefois acquit barred a second prosecution for failure to file annual returns and balance-sheets under the Companies Act where the earlier case had already ended in acquittal for the same defaulting conduct over an overlapping period. The later complaint did not allege a distinct subsequent default; it rested on the same period of non-compliance and the same factual basis. The court treated the offence as incapable of supporting a fresh prosecution on identical facts merely because the default was described as continuing, and held that the petitioner could not be proceeded against again after acquittal.

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Issues: Whether the petitioner's plea of autrefois acquit barred the present prosecution for failure to submit annual return and balance-sheet under the Companies Act.

Analysis: The earlier prosecution had already resulted in an acquittal for the same defaulting conduct covering an overlapping period. The later case did not involve a distinct subsequent default but covered the same period of non-compliance. The offence could not be treated as permitting a fresh prosecution on the same facts merely because the default was described as continuing. Once acquitted of the offences arising from that default, the petitioner could not again be proceeded against on the same basis.

Conclusion: The plea of autrefois acquit was upheld and the present prosecution against the petitioner was barred.

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