Sir John Beaumont.-This is an appeal by special leave against two judgments of the High Court of Judicature at Bombay1, dated 17th June, 1947, setting aside two orders of the Court of the Presidency Magistrate, 6th Additional Court, dated 16th September, 1946, whereby two prosecutions of the appellant for the offences of hoarding and profiteering under the Hoarding and Profiteering Prevention Ordinance, 1943 (Ordinance No. XXXV of 1943) (hereinafter called “the Ordinance”) were held to be barred by reason of the provisions of section 403, Criminal Procedure Code, since in the view of the learned Magistrate the accused had been previously tried and acquitted on exactly similar charges and facts by a Court of competent jurisdiction. The real question before the Board is whether in the circumstances of the case the plea autrefois acquit was open to the appellant, and that question in essence depends upon whether the earlier prosecution was before a Court of competent jurisdiction.

The appellant is the sole proprietor of Messrs. Alladin Dhanji, dealers in crockery, glassware and cutlery in Bombay. He was charged in the Court of the Presidency Magistrate, 6th Additional Court, un