https://www.taxtmi.com/caselaws?id=281111 A prior inter partes judgment bars a later suit or writ petition where the matter was directly and substantially in issue, heard, and finally decided by a competent court. The earlier decision remains conclusive between the parties under Section 11 CPC even if its reasoning was later stated differently by the Supreme Court; Article 141 makes the later interpretation binding, but it does not automatically undo the final effect of the earlier adjudication. A subsequent judicial interpretation is not the same as a legislative change and does not defeat res judicata. The later suit was therefore barred. en-us Tue, 23 Sep 1980 00:00:00 +0530 Tue, 04 Jun 2019 14:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281111 A prior inter partes judgment bars a later suit or writ petition where the matter was directly and substantially in issue, heard, and finally decided by a competent court. The earlier decision remains conclusive between the parties under Section 11 CPC even if its reasoning was later stated differently by the Supreme Court; Article 141 makes the later interpretation binding, but it does not automatically undo the final effect of the earlier adjudication. A subsequent judicial interpretation is not the same as a legislative change and does not defeat res judicata. The later suit was therefore barred. Case-Laws Indian Laws Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281111