If two enactments could equally apply to a matter, the offender may be prosecuted under:

1. Section 26 of GCA — where an act constitutes an offence under two or more enactments, the offender may be prosecuted under EITHER (but not both) for the same offence. 2. This embodies the doctrine of double jeopardy. 3. Hence (B). _Source: ICAI BoS CA Inter Paper 2 — General Clauses Act 1897_