No. of
Litigations increasing continuously in taxation and this causes harm to every
stakeholder in the system like Business, government, officials, judiciary
system etc. The concept that we are going to discuss can be use either in
Direct or indirect taxations. In this article we are going to discuss few
provisions of Our constitution and Code of Civil Procedure, 1908.
The two
important factors about our great constitution are –
v
This
is consider as living document.
v
This
is mother of all laws in India i.e no other law can over-ride the constitution.
We have
3 important points here –
1. Res Sub Judice – Sec 10 of CPC
2. Res Judicata- Sec 11 of CPC
3. Double Jeopardy – Article 20(2)
of our constitution
Below is
the explanation of same :
1. Res Sub Judice
Definition:
This Latin phrase translates to "a matter already judged." It's a
legal principle that prevents the relitigation of issues that have already
been definitively decided by a competent court in a previous lawsuit
involving the same parties.
Key Elements:
Same
Parties: The same parties (or their legal representatives) must be involved in
both lawsuits.
Same
Cause of Action: The lawsuits must arise from the same set of facts and legal
issues.
Final
Judgment: The previous judgment must be final and conclusive.
Purpose:
Finality of Litigation: Prevents endless litigation and promotes the efficient
administration of justice.
Prevents
Harassment: Protects individuals from being repeatedly sued for the same
matter.
Respects Judicial Authority:
Upholds the authority and integrity of court judgments.
2. Res Judicata
Definition: This Latin phrase
translates to "under judgment." It signifies that a particular matter
is currently pending before a court of law for adjudication.
Key Principle: Prevents the
simultaneous parallel trial of the same subject matter between the same parties
in different courts.
Purpose:
Avoid Conflicting Judgments:
Prevents contradictory decisions from different courts on the same issue.
Judicial Efficiency: Promotes the
efficient and orderly administration of justice by preventing duplication of
effort and resources.
Prevents Forum Shopping:
Discourages parties from filing multiple lawsuits in different courts to gain a
perceived advantage.
3. Double Jeopardy
Definition:
This principle, enshrined in Article 20(2) of the Indian Constitution,
prohibits the prosecution and punishment of an individual for the same offense
more than once.
Key
Aspects:
Protection
Against Multiple Punishments: Prevents the state from repeatedly trying and
punishing a person for the same crime.
Scope:
Primarily applies in criminal proceedings.
Exceptions:
Limited exceptions may exist, such as retrial after an acquittal due to
procedural irregularities or a hung jury.
Relationship
to Res Judicata: While related, they are distinct concepts. Res judicata
applies to both civil and criminal cases, while double jeopardy is primarily a
criminal law principle.
Summary:
- Res Judicata:
Applies to past judgments, barring relitigation of already decided
matters.
- Res Sub Judice:
Applies to pending cases, preventing parallel proceedings on the
same matter.
- Double Jeopardy:
Primarily a criminal law principle, protecting individuals from multiple
prosecutions for the same offense.
The same type of provision also exists in section
6(2)(b) of GST Act. It Prohibits initiation of parallel proceedings on same
subject matter by different authorities (Except Appeal).
