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Res Judicata and its appliction in tax matters

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the analysis of the doctrine of res judicata
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  DR. RAM MANOHAR LOHIYA NATIONAL LAW UNIVERSITY, LUCKNOW B.A. LL.B. (HONS.) VIII SEMESTER   SUBJECT: Law of Taxation - II Final Project TOPIC: Res Judicata and its applicability in Tax Matters UNDER THE GUIDENCE OF: SUBMITTED BY:  Anil Saini ANKIT KR MISHRA Professor ROLL NO. : 18 B.A. LL.B. (HONS.)    TABLE OF CONTENTS     Meaning of Res Judicata      Brief History and Origin of Res Judicata      BASIS OF RES JUDICATA:-     The pre-requisites for Res Judicata     RES JUDICATA UNDER CIVIL PROCEDURE CODE (CPC), 1908      Provisions under Section 11 CPC, 1908     PRINCIPLE OF RES JUDICATA IN TAX MATTERS       DISMISSAL OF SPECIAL LEAVE PETITION BY SUPREME COURT - SPEAKING ORDER      A small introduction of Administrative Law     Over-view of Res Judicata as a concept under Administrative Law      A comparison of Res Judicata as a concept between Administrative Law and the other  Laws     Conclusion    Meaning of Res Judicata     Res Judicata is a phrase which has been evolved from a Latin maxim, which stand for „the thing has been judged‟, meaning there by that the issue before the court has already been decided by another court, between the same parties. As per The Law Lexicon “Res Judicata” means “A matter adjudged; a thing judicially acted upon or decided; a thing or matter settled by judgment; a thing definitely settled by judicial decision, the thing adjudged”.  Res Judicata does not merely prevent future judgments from contradicting Earlier ones, but also  prevents them from multiplying judgments, so a Prevailing Plaintiff could not recover damages from the defendant twice for the Same injury.  Brief History and Origin of Res Judicata     Res Judicata pro veritate accipitur is the full Latin maxim which has, over the years, shrunk to mere   Res Judicata”.   The concept of Res Judicata finds its evolvement from the English Common Law system, being derived from the overriding concept of judicial economy, consistency, and finality. The rule of res Judicata has a very ancient history it was accepted by the Romans, Hindu jurists, Mohammedan jurists a nd common wealth countries. It was known to Romans as „one suit and one decision was enough for any single dispute‟ .The doctrine was accepted in European continent and in the common wealth countries. To the Hindu jurists res Judicata was known as ‘Purva Nyaya’ (former judgment)   From the Civil Procedure Code, the Administrative Law witnesses its applicability. Then, slowly  but steadily the other acts and statutes also started to admit the concept of Res Judicata within its ambit.   BASIS OF RES JUDICATA:-   The doctrine of Res Judicata is based on three Roman maxims:-  a) Nemo debet lis vaxari pro eadem causa which means that no man should be vexed (annoyed) twice for the same cause;  b) Interest republicae ut sit finis litium meaning thereby that it is in the interest of the state that there should be an end to a litigation; and c) Re judicata pro veritate occipitur which bears the meaning as a judicial decision must    be accepted as correct. In CORPUS JURIS (vol. 34, p. 743), it has been stated: Res Judicata is a rule of universal law  pervading every well regulated system of jurisprudence and is put upon two grounds, embodied in various maxims of the common law; the one, public policy and necessity, which makes it to the interest of the state that there should be an end to litigation; the other, the hardship to the individual that he should not be vexed twice for the same cause.  The pre-requisites which are necessary for Res Judicata are:-     1)   There must be a final judgment; 2)   The judgment must be on the merits; 3)   The claims must be the same in the first and second suits; 4)   The parties in the second action must be the same as those in the first, or have been represented by a party to the prior action. 
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