ABSTRACT:

The purpose of this research is to identify the principles called “Double Jeopardy, and Double Taxation”. Double Jeopardy and double Taxation are legal terms and many people are familiar to these terms & their definitions that a person can not be punished for the same offence more than once and same income can not be taxed twice, But this project highlights the rules against the double jeopardy and double taxation. And those questions, which may arise in the mind of the readers, when they are discussing about Double Jeopardy and Double Taxation, Because these questions clicked to my mind too and I thought that, Is there more to know about these terms than simply not to punished for the same offence more than once? and not taxing same income twice? What are the exceptions of the rule of Double Jeopardy and Double Taxation? And also, can an accused be actually punished twice for the same offence And taxed twice for the same income in India?

INTRODUCTION:
Fundamental right which is guaranteed under Article 20(2) of Constitution of India which is also basic structure of Indian constitution according to supreme court incorporates the principles of “autrefois convict” which means previously convicted or Double jeopardy which means that person must not be punished twice for the same offence. Doctrine against Double Jeopardy embodies in English common law’s maxim ‘nemo debet bis vexari, si constat curice quod sit pro una iti eadem causa” (no man shall be punished