The petitioner in this case was acquitted on a previous occasion of an offence under section 194 read with section 207 of the Madras Local Boards Act, 1920, for having erected a factory without permission from the prescribed authority. He was subsequently prosecuted for running the factory and convicted. After that conviction it would appear that a fresh charge sheet was filed against him for the erection of the factory and he was prosecuted under the same sections namely section 194 read with section 207 of the Act. When the case came up the plea was raised on behalf of the petitioner (accused) that a fresh prosecution did not lie in view of the previous acquittal, being barred by the doctrine of autrefois acquit under section 403 of the Code of Criminal Procedure. The Magistrate who dealt with the case overruled this objection and directed that the trial should proceed. The reason mentioned by him is that the executive officer withdrew the complaint on the previous occasion even before the question was put to him under section 242 of the Code of Criminal Procedure and therefore it cannot be held that the accused were tried and acquitted within the meaning of section 248 of