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Section 26 of the General Clauses Act addresses offences punishable under two or more enactments. What is the rule?
Answer & Solution
Correct answer: D.
1. Section 26 lays down the rule against **double punishment**: '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 liable to be punished twice for the same offence**.'
2. *Baliah v. Rangachari, AIR 1969 SC 701* — there is no bar to **trial or conviction** under two enactments; only a bar to **double punishment** for the same offence.
3. The ICSI in-line question box confirms this as 'True'.
4. The rule connects to the constitutional protection against double jeopardy in Article 20(2), but Section 26 is the statutory floor for offences where the same act crosses multiple penal statutes.
_Source: ICSI CS Executive — Lesson 4, 'Provision as to offences punishable under two or more enactments (Section 26)' + question box, p. 112._
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