https://www.taxtmi.com/caselaws?id=169416 Article explains that the constitutional and statutory bar against double punishment applies only where the later prosecution is for the same offence. The Court compared the ingredients of criminal breach of trust with the Insurance Act offence and held that the former requires entrustment or dominion over property and dishonest misappropriation or conversion, while the latter turns on wrongful obtaining, withholding or wilful application of property by specified officers without requiring entrustment or dishonest intention. Because the legal ingredients differ, the offences are distinct and the second prosecution is not barred by Article 20(2) of the Constitution or Section 26 of the General Clauses Act. en-us Fri, 09 Dec 1960 00:00:00 +0530 Mon, 20 Apr 2015 10:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169416 Article explains that the constitutional and statutory bar against double punishment applies only where the later prosecution is for the same offence. The Court compared the ingredients of criminal breach of trust with the Insurance Act offence and held that the former requires entrustment or dominion over property and dishonest misappropriation or conversion, while the latter turns on wrongful obtaining, withholding or wilful application of property by specified officers without requiring entrustment or dishonest intention. Because the legal ingredients differ, the offences are distinct and the second prosecution is not barred by Article 20(2) of the Constitution or Section 26 of the General Clauses Act. Case-Laws Indian Laws Fri, 09 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169416