The High Court will not exercise jurisdiction under Section 401 Cr.P.C if there has been no failure of justice even though the proceedings of the lower Court suffers from irregularity or impropriety. When the Court finds that an order of conviction has been based on no legal evidence or the findings are illegal, unreasonable or perverse, the revisional court can correct the wrong or injustice done to the accused by setting aside an order of conviction. But this power is hedged by Sub Section 3 of Section 401, which clearly says that the Section shall not deemed to authorize the high Court to convert a finding of acquittal into one of conviction. Thus, absolutely no power is conferred on this Court to convert an acquittal into conviction, in view of the bar under Clause 3 of Section 401 Cr.P.C. As a general rule, the High Court will not, in revision interfere with a finding of fact and this is specially so, where there are concurrent findings of facts by the lower Courts. But in special and exceptional circumstances, the High Court is entitled to go into questions of fact and do justice, though the power should be rarely exercised, as held by the Apex Court in S.P.S.Jay am an d com pan y V. Neh r u sadan1 .