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of <h1>Court upholds autrefois acquit plea in criminal case, citing prior acquittal for same offenses.</h1> <h3>Soma Veerappa Versus State of Madras</h3> Soma Veerappa Versus State of Madras - [1963] 33 COMP. CAS. 1028 (MAD.) The High Court of Madras allowed the criminal revision case filed by petitioner Soma Veerappa, who was acquitted in a previous case for failing to submit annual returns and balance-sheets. The court upheld the plea of autrefois acquit, stating that the current prosecution for the same offences between 1956-1959 was not valid due to the prior acquittal.
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