Falsification of accounts and principle of autre fois acquit and autre fois convict
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The principles autre fois acquit or autre fois convict embodied in section 300 CrPC provides that a person who has once been tried by a Court of competent jurisdiction for an offence and convicted or acquitted of such offence shall, while such conviction or acquittal remains in force, not be liable to be tried again for the same offence, nor on the same facts for any other offence for which a different charge from the one made against him might have been under sub-section (1) of section 221, or for which, he might have been convicted under sub-section (2) thereof. Section 300 (2) provides however, a person acquitted or convicted of any offence may be afterward tried, with the consent of the State Government, for any distinct offence for which a separate charge might have been made against him at the former trial under sub-section (1) of Section 220. The offence under section 409 (Criminal Breach of Trust is different and distinct from one under section 477-A IPC. So the trial of the accused for offence under section 477-A IPC cannot be held to be barred by his previous conviction for an offence under section 409 IPC in respect of the same transaction. Similarly, prior prosecution of a Secretary, Co-operative Society entrusted with fund and responsible to keep cash and accounts for offences under section 477-A IPC. It may, however, be borne in mind that if the charge under section 409 could not be sustained for want of necessary mens rea or any dishonesty on the part of the accused, the charge under section 477-A IPC must also fail because that also requires element of dishonesty as its necessary ingredient.
 State of Rajasthan v. Shrinath, AIR 1963 Raj 14
 Jao Sankar v. Sushil Kumar, AIR 1969 Tri 31
 1977 CrLJ (NOC) 247