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    <description>Section 10 of the Code of Civil Procedure applies only where the later proceeding is a suit before a court and the matters directly and substantially in issue are identical to those in a previously instituted suit. The Company Law Board, although possessing some judicial attributes, is a statutory tribunal rather than a court for this purpose, and a company petition is not a suit. A petition seeking relief for oppression, mismanagement, register rectification, director appointments, and regulation of company affairs involves distinct statutory issues from a civil suit concerning management interference; consequently, section 10 does not mandate a stay.</description>
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      <description>Section 10 of the Code of Civil Procedure applies only where the later proceeding is a suit before a court and the matters directly and substantially in issue are identical to those in a previously instituted suit. The Company Law Board, although possessing some judicial attributes, is a statutory tribunal rather than a court for this purpose, and a company petition is not a suit. A petition seeking relief for oppression, mismanagement, register rectification, director appointments, and regulation of company affairs involves distinct statutory issues from a civil suit concerning management interference; consequently, section 10 does not mandate a stay.</description>
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