Which of the following is not an essential for the application of double jeopardy rule?

A. The person must be accused of an offence

B. The proceeding or the prosecution must have taken place before a Court or judicial tribunal

C. The person must have been prosecuted or punished in the previous proceeding and the offence must be the same for which he was prosecuted or punished in the previous proceeding

D. All the above are essential for the application of double jeopardy rule

Answer: Option D