STATE OF KARNATAKA vs K.H. ANNEGOWDA & ANR.

The Supreme Court held that under Section 494 of the Code of Criminal Procedure, 1973, when a Sessions Court allows the prosecution to withdraw after a charge has been framed, it results in the acquittal of the accused. The Court affirmed the High Court's decision that the respondents were acquitted and thus protected from retrial under Section 300 of the Code. The judgment clarified the application of the old and new Codes, emphasizing that the withdrawal led to an acquittal, not merely a discharge.