Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1967 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1967 (4) TMI 166 - SC - VAT and Sales TaxPrinciple of res judicata - Held that:- Appeal dismissed. To make a person a privy he must have acquired an interest in the subject-matter of action by inheritance, succession or purchase subsequent to the action or he must hold the property subordinately, i.e., as a sub-lessee. In the present case, Gendalal does not claim his interest in the partnership through Lalji and it follows therefore that the principle of res judicata cannot be invoked in this case. Thus counsel for the appellants is unable to make good his argument on this aspect of the case.
|