In Brief
The appellant was acquitted in 1998 of forging a general power of attorney allegedly used to sell the complainant's lands. In 2008, a second FIR was registered based on the same general power of attorney and sales, adding charges under Sections 467, 468, 471 IPC. The Supreme Court held that despite the additional sections, both FIRs had the same substratum and the appellant had already been acquitted for forgery. Section 300 Cr.P.C. bars prosecution for the same offence after acquittal. The judgment was set aside as unsustainable and an abuse of process.
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