https://www.taxtmi.com/caselaws?id=342752 Article 20(2) and Section 300 of the CrPC bar a later prosecution only where it is for the same offence; distinct defalcations arising from different treasuries, financial years, vouchers, allotment letters and supply orders remain separately triable even if linked by a general conspiracy. The Court also held that the scheme of Sections 212, 219, 220 and 221 supports separate trials for distinct transactions spread over time, and that issue estoppel does not apply where the factual matrix differs between periods. Delay in filing the appeals was condoned on the basis of the departmental explanation and the interest of substantial justice, and the quashing orders were set aside. en-us Mon, 08 May 2017 00:00:00 +0530 Wed, 09 Nov 2022 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342752 Article 20(2) and Section 300 of the CrPC bar a later prosecution only where it is for the same offence; distinct defalcations arising from different treasuries, financial years, vouchers, allotment letters and supply orders remain separately triable even if linked by a general conspiracy. The Court also held that the scheme of Sections 212, 219, 220 and 221 supports separate trials for distinct transactions spread over time, and that issue estoppel does not apply where the factual matrix differs between periods. Delay in filing the appeals was condoned on the basis of the departmental explanation and the interest of substantial justice, and the quashing orders were set aside. Case-Laws Indian Laws Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342752