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Issues: Whether a second suit is brought in respect of the same subject-matter as the first suit within the meaning of Order 23, Rule 1(3) of the Civil Procedure Code.
Analysis: The expression "subject-matter" and the corresponding phrase "the same matter" were held to require a strict construction in view of the penal character of the provision. Where the cause of action and the relief claimed in the second suit are different from those in the first suit, the second suit cannot be treated as having been brought in respect of the same subject-matter. On that basis, the plaintiff in the second suit is not barred from contesting the defence allegations in the first suit. Earlier decisions taking a wider view were disapproved.
Conclusion: A second suit is not barred under Order 23, Rule 1(3) merely because it is connected with the first suit; if the cause of action and relief claimed are different, it is not a suit in respect of the same subject-matter.
Ratio Decidendi: For the purposes of Order 23, Rule 1(3), a second suit is barred only when it is in respect of the same subject-matter as the first suit, and the test is not satisfied where the cause of action and relief are different.