Section 71 Indian Penal Code, therefore, limits the punishment awardable in such a case, but it does not take away the power of the Court to convict an accused person of all the offences under which the act falls. Section 2 of the Indian Penal Code provides as follows:- “Every person shall be liable to punishment under this Code and not otherwise for every act or omission contrary to the provisions thereof, of which he shall be guilty within India.” It is clear, therefore, that a person can be convicted of two different offences in respect of the same or a single act. The act of giving a blow with a dangerous weapon may amount to an offence under Section 326 Indian Penal Code and also to an offence under Section 302 Indian Penal Code if the blow causes death; and he can be found guilty under both the sections. In such a case the punishment is regulated by Section 71 Indian Penal Code. But the case of Section 304 and Section 302 might present some difficulty, because section 304 of the Indian Penal Code punishes culpable homicide not amounting to murder and Section 302 Indian Penal Code punishes culpable homicide amounting to murder. If therefore in an appeal from a conviction, the High Court has confirmed the conviction under Section 304 Indian Penal Code holding that the offence is culpable homicide not amounting to murder, then it is possible to argue that it may not be open to the Court in an appeal from acquittal to differ from that finding that the offence does not amount to murder, although the question whether the culpable homicide amounted to murder may not have been considered. The difficulty arises because of the use of the words ‘not amounting to murder’ in section 304 Indian Penal Code. In such a case, in view of the finding of the High Court in the appeal from conviction that the offence of which the accused is guilty is culpable homicide not amounting to murder, it is possible to contend that it would not be open in the High Court in an appeal from acquittal, even if it is heard subsequently, to convict the accused under Section 302 Indian Penal Code. But here again, the fact that a particular order cannot be passed by the High Court in an appeal on a point which is already res judicata does not take away the competency of the High Court to hear the appeal. In AIR 1932 Nag 121 the learned Judicial Commissioner, Nachair, J. C., observed: “I do not think any