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    <title>2012 (4) TMI 728 - Supreme Court</title>
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    <description>Double jeopardy bars a later prosecution only where the two proceedings are for the same offence, assessed by comparing the statutory ingredients rather than the factual overlap. Section 138 proceedings under the Negotiable Instruments Act are materially different from offences under Sections 406, 420 and 114 IPC because the latter require additional elements, including dishonest intention, that are not required under Section 138. The earlier proceedings had also not attained finality. On that basis, the later criminal prosecution was not barred and the request to quash it failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=196929</link>
      <description>Double jeopardy bars a later prosecution only where the two proceedings are for the same offence, assessed by comparing the statutory ingredients rather than the factual overlap. Section 138 proceedings under the Negotiable Instruments Act are materially different from offences under Sections 406, 420 and 114 IPC because the latter require additional elements, including dishonest intention, that are not required under Section 138. The earlier proceedings had also not attained finality. On that basis, the later criminal prosecution was not barred and the request to quash it failed.</description>
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      <pubDate>Mon, 23 Apr 2012 00:00:00 +0530</pubDate>
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