(1) If, in any case under this Chapter in which a charge has been framed, the Magistrate finds the accused not guilty, he shall record an order of acquittal.
(2) Where, in any case under this Chapter, the Magistrate finds the accused guilty, but does not proceed in accordance with the provisions of section 364 or section 401, he shall, after hearing the accused on the question of sentence, pass sentence upon him according to law.
(3) Where, in any case under this Chapter, a previous conviction is charged under the provisions of sub-section (7) of section 234 and the accused does not admit that he has been previously convicted as alleged in the charge, the Magistrate may, after he has convicted the said accused, take evidence in respect of the alleged previous conviction, and shall record a finding thereon:
Provided that no such charge shall be read out by the Magistrate nor shall the accused be asked to plead thereto nor shall the previous conviction be referred to by the prosecution or in any evidence adduced by it, unless and until the accused has been convicted under sub-section (2).
Legal Commentary & Landmark Judgments: Section 271
Section 271 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (corresponding to Section 248 of the CrPC, 1973) governs the terminal stage of a warrant trial instituted otherwise than on a police report or on a police report, mandating the Magistrate to pronounce an order of acquittal if the accused is not found guilty, or to proceed with sentencing upon conviction.
Defense counsel must prepare mitigating materials (age, family dependence, clean antecedents, medical records) in advance of the sentencing hearing so that the court may consider lenient sentencing or probation under Section 401.