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    <title>Principle of ‘autrefois convict’ or ‘double jeopardy’</title>
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    <description>The principle of autrefois convict or double jeopardy prevents prosecution or punishment twice for the same offence; the plea of autrefois convict/acquit succeeds only if the earlier conviction or acquittal necessarily involves the same ingredients as the later charge. Statutory and procedural provisions bar multiple punishments and retrial while a conviction or acquittal stands. Administrative forfeiture or penalties imposed by non judicial authorities do not automatically amount to judicial punishment and therefore may not bar subsequent criminal prosecution.</description>
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      <link>https://www.taxtmi.com/manuals?id=6029</link>
      <description>The principle of autrefois convict or double jeopardy prevents prosecution or punishment twice for the same offence; the plea of autrefois convict/acquit succeeds only if the earlier conviction or acquittal necessarily involves the same ingredients as the later charge. Statutory and procedural provisions bar multiple punishments and retrial while a conviction or acquittal stands. Administrative forfeiture or penalties imposed by non judicial authorities do not automatically amount to judicial punishment and therefore may not bar subsequent criminal prosecution.</description>
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