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2021 (3) TMI 432 - KERALA HIGH COURTDoctrine of double jeopardy - Allegation of taking Bribe - Petitioner, VAT officer, entered into a conspiracy with the assessee, under investigation, for an amicable settlement of the matter - Commission of an offence under Section 13(1)(d) of KVAT Act - Whether it be in a writ petition filed under Article 226 of the Constitution of India or in an application filed under Section 482 of the Code of Criminal Procedure, 1973 by the accused? - HELD THAT:- In the instant case, the doctrine of double jeopardy has got no application. In the first place, the petitioner has only been discharged in the previous case. In the second place, the prosecution against him in the instant case is for entirely different offences and not for the same offence. Principle of Issue Estoppel. The principle of issue estoppel is also known as ‘cause of action estoppel’. It is different from the principle of double jeopardy. This principle applies where an issue of fact has been tried by a competent court on a former occasion, and a finding has been reached in favour of an accused. Such a finding would then constitute an estoppel, or res judicata against the prosecution but would not operate as a bar to the trial and conviction of the accused, for a different or distinct offence. It would only preclude the reception of evidence that will disturb that finding of fact already recorded when the accused is tried subsequently, even for a different offence - Thus, the rule of issue estoppel prevents re-litigation of an issue which has been determined in a criminal trial between the parties. If with respect to an offence, arising out of a transaction, a trial has taken place and the accused has been acquitted, another trial with respect to the offence alleged to arise out of the transaction, which requires the court to arrive at a conclusion inconsistent with the conclusion reached at the earlier trial, is prohibited by the rule of issue estoppel. In order to invoke the rule of issue estoppel, not only the parties in the two trials should be the same but also, the fact in issue, proved or not, as present in the earlier trial, must be identical to what is sought to be re-agitated in the subsequent trial. It eludes comprehension how the petitioner is entitled to get immunity under Section 3 of the Judges (Protection) Act, 1985 for an act, which is not official or judicial, allegedly done by him. Accepting bribe cannot be considered as an act done by the petitioner in the course of discharge of his official or judicial duties or functions. Therefore, the petitioner is not entitled to get any immunity under the Judges (Protection) Act, 1985. Ext.P1 FIR is not liable to be quashed on any of the legal grounds raised by the petitioner. There is no sufficient ground to quash Ext.P1 FIR - The writ petition is liable to be dismissed.
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