In Brief
The appellants sought to recover possession of land sold in a public auction in 1966 for recovery of income tax dues owed by their predecessor. The respondents' predecessor was the successful bidder. After decades of litigation across revenue authorities, the Mysore Revenue Appellate Tribunal, and multiple High Court writ petitions—all concluding against the appellants—the appellants filed a civil suit seeking declaration of ownership and possession. The Supreme Court upheld the dismissal, holding that the suit was barred by res judicata, as it involved the same parties, the same cause of action (challenging the auction sale and title), and the same subject matter. Earlier judicial proceedings had conclusively settled the issue against the appellants, precluding re-litigation.
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