'No person shall be prosecuted and punished for the same offence more than once.' Explain in the light of provisions of the General Clauses Act, 1897.

Provision as to offence punishable under two or more enactments As per section 26 of the General Clauses Act, 1897, where an act or omission constitutes an offence under two or more enactments, then the offender shall be liable to be prosecuted and punished under either or any of those enactments, but shall not be punished twice for the same offence. Article 20 (2) of the Constitution of India states that no person shall be prosecuted and punished for the same offence more than once. Provisions of section 26 of the General Clauses Act, 1897 read with Article 20 (2) of the Constitution of India apply only when the two offences which form the subject of prosecution is the same, i.e., the ingredients which constitute the two offences are the same. If the offences under the two enactments are distinct and not identical, none of these provisions will apply.