An act or omission constitutes an offence under two enactments. Referring to the provisions of the General Clauses Act, 1897, state which among the…

CA Intermediate · Corporate and Other Laws · MTP · September 2025
An act or omission constitutes an offence under two enactments. Referring to the provisions of the General Clauses Act, 1897, state which among the following is correct in such a situation:
(A) The offender shall be liable to be prosecuted and punished under that enactment only, which was enacted last and not under the other enactment.
(B) The offender shall be liable to be prosecuted and punished under that enactment only, which was enacted first and not under the other enactment.
(C) The offender shall be liable to be prosecuted and punished under both the enactments.
(D) The offender shall be liable to be prosecuted and punished under that either or any of those enactments, but shall not be punished twice for the same offence.

Suggested Answer and Working Notes:

Correct Answer: Option (D)

The offender shall be liable to be prosecuted and punished under that either or any of those enactments, but shall not be punished twice for the same offence.

Topics: The General Clauses Act, 1897

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