THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING
ITA/100091/2016HC Karnataka17 Mar 2023
Bench: K.SOMASHEKAR,UMESH M ADIGA
Section 131Section 143(3)Section 260ASection 37
221, or for which he might have been
convicted under sub-section (2) thereof.
(2) A person acquitted or convicted of any
offense may be afterwards tried, with the consent of
the State Government, for any distinct offense for
which a separate charge might have been made
against him at the former trial under sub-section (1)
of section