https://www.taxtmi.com/caselaws?id=294856 The expression "subject-matter" in Order 23 Rule 1(3) CPC requires strict construction because the provision is penal in effect. A second suit is barred only where it concerns the same subject-matter as the first suit; if the cause of action and relief claimed are different, it is not treated as the same matter. Earlier wider interpretations were disapproved, and a second suit connected with the first is not barred on that basis alone. en-us Tue, 22 Feb 1916 00:00:00 +0530 Thu, 06 May 2021 10:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294856 The expression "subject-matter" in Order 23 Rule 1(3) CPC requires strict construction because the provision is penal in effect. A second suit is barred only where it concerns the same subject-matter as the first suit; if the cause of action and relief claimed are different, it is not treated as the same matter. Earlier wider interpretations were disapproved, and a second suit connected with the first is not barred on that basis alone. Case-Laws Indian Laws Tue, 22 Feb 1916 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294856