https://www.taxtmi.com/caselaws?id=110185 Section 10 CPC applies only when the later proceeding is a suit before a court and the matter in issue is directly and substantially the same as in a previously instituted suit. The article explains that the Company Law Board was treated as a statutory tribunal with limited powers and summary procedure, not a court for section 10 purposes, and a company petition was not a suit. It also notes that the civil suit and company petition involved different reliefs, including oppression, mismanagement, rectification of the register and regulation of company affairs, so section 10 did not bar or stay the company proceedings. en-us Fri, 10 Sep 2004 00:00:00 +0530 Fri, 15 Dec 2017 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110185 Section 10 CPC applies only when the later proceeding is a suit before a court and the matter in issue is directly and substantially the same as in a previously instituted suit. The article explains that the Company Law Board was treated as a statutory tribunal with limited powers and summary procedure, not a court for section 10 purposes, and a company petition was not a suit. It also notes that the civil suit and company petition involved different reliefs, including oppression, mismanagement, rectification of the register and regulation of company affairs, so section 10 did not bar or stay the company proceedings. Case-Laws Companies Law Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110185