https://www.taxtmi.com/caselaws?id=99884 Constructive res judicata applies to writ proceedings under Article 226 where the same assessment order is challenged again between the same parties on grounds that could have been raised earlier. The Court held that the doctrine is grounded in public policy and finality of judgments, and that its application is not excluded merely because the later challenge is framed as a constitutional writ. A successive petition attacking the same order for the same period would permit repeated litigation and undermine the binding effect of the earlier decision. The second writ petition was therefore barred and the challenge was not maintainable. en-us Wed, 07 Oct 1964 00:00:00 +0530 Thu, 05 Dec 2013 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99884 Constructive res judicata applies to writ proceedings under Article 226 where the same assessment order is challenged again between the same parties on grounds that could have been raised earlier. The Court held that the doctrine is grounded in public policy and finality of judgments, and that its application is not excluded merely because the later challenge is framed as a constitutional writ. A successive petition attacking the same order for the same period would permit repeated litigation and undermine the binding effect of the earlier decision. The second writ petition was therefore barred and the challenge was not maintainable. Case-Laws VAT and Sales Tax Wed, 07 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99884