https://www.taxtmi.com/caselaws?id=97985 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. en-us Fri, 07 Dec 1962 00:00:00 +0530 Wed, 18 Jan 2012 17:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97985 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. Case-Laws Companies Law Fri, 07 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97985