The Supreme Court held that a person cannot be convicted/acquitted for the same offence twice as provided in section 300 of the Cr.P.C. As per the section, the person who has been convicted or acquitted for the offence will not be tried for the same offence for which a different charge against him under subsection (1) of section 221, or have been convicted under subsection (2) have been on the same facts.
The first FIR by the complainant lodged stated that he had never executed any general power of attorney in favour of the accused to sell his land illegally. The accused was held guilty and was tried in the court and acquitted for the offence. Cr.P.C.
The second FIR was forwarded to the police to register, for which he had filed an application under section 156(3) which had the same allegations. The second FIR had a mere addition of Sections 467, 468 and 471 in it. After the application was dismissed by the court the accused approached the Supreme Court and made an appeal.
The bench comprising of Justices Navin Sinha and Krishna Murari referred the facts and came to the conclusion that the substratum of the two FIRs was same and the person has been already acquitted for forging the general power of the attorney of the other person he cannot be acquitted under the second FIR filed against him, hence it will be completely unsustainable for conviction.