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    <title>1968 (10) TMI 109 - Supreme Court</title>
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    <description>A prior acquittal on a specific factual issue can operate as issue-estoppel in later criminal proceedings between the same parties, preventing the prosecution from re-agitating that fact even where the subsequent charge is for a different offence. Section 403 of the Code of Criminal Procedure, 1898 embodies autrefois acquit but does not exhaust the field or exclude issue-estoppel, and Section 26 of the General Clauses Act, 1897 does not defeat the principle. Where the later prosecution for forgery depended entirely on a fact already decided in the accused&#039;s favour, the foundation of the prosecution failed and the convictions under the Indian Penal Code could not stand.</description>
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    <pubDate>Fri, 25 Oct 1968 00:00:00 +0530</pubDate>
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      <title>1968 (10) TMI 109 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=273937</link>
      <description>A prior acquittal on a specific factual issue can operate as issue-estoppel in later criminal proceedings between the same parties, preventing the prosecution from re-agitating that fact even where the subsequent charge is for a different offence. Section 403 of the Code of Criminal Procedure, 1898 embodies autrefois acquit but does not exhaust the field or exclude issue-estoppel, and Section 26 of the General Clauses Act, 1897 does not defeat the principle. Where the later prosecution for forgery depended entirely on a fact already decided in the accused&#039;s favour, the foundation of the prosecution failed and the convictions under the Indian Penal Code could not stand.</description>
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      <pubDate>Fri, 25 Oct 1968 00:00:00 +0530</pubDate>
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