https://www.taxtmi.com/caselaws?id=292818 A prior finding is conclusive only when it was made by a court competent to try the later claim, meaning a court of concurrent jurisdiction. A collateral issue decided in an earlier suit for interest alone, where the principal debt was not then due, did not amount to res judicata in a later suit on the bond because the consideration issue was not the direct and substantial matter in issue. Section 13 of Act X of 1877 was read as reflecting existing Indian law without expanding it to make every prior determination binding. The earlier finding therefore did not preclude trial of the later claim on the merits. en-us Sat, 15 Jul 1882 00:00:00 +0521 Sat, 09 Jan 2021 10:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292818 A prior finding is conclusive only when it was made by a court competent to try the later claim, meaning a court of concurrent jurisdiction. A collateral issue decided in an earlier suit for interest alone, where the principal debt was not then due, did not amount to res judicata in a later suit on the bond because the consideration issue was not the direct and substantial matter in issue. Section 13 of Act X of 1877 was read as reflecting existing Indian law without expanding it to make every prior determination binding. The earlier finding therefore did not preclude trial of the later claim on the merits. Case-Laws Indian Laws Sat, 15 Jul 1882 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=292818