*Gyanendra Singh @Raja Singh V. State of UP (2025 SC)* 1. S.42 of the POCSO Act provides that if the same offence is punishable under the POCSO Act and other Act, the offender shall be liable to be punished under that Act which provides for punishment which is greater in degree. 2. S. 42A of the POCSO Act provides that in cases of inconsistency between the POCSO Act and any other law, the POCSO Act, being special, shall prevail. 3. SC held that S.42A which provides for the overriding effect pertains only to the procedural aspects and does not override the substantive provision of S.42. 4. Hence, if the same offence is punishable under the IPC with higher degree of punishment, the IPC shall apply (& not the POCSO Act).