In Brief
The appellants, heirs of Andanur Umapathiyappa, sought declaration of ownership and possession of agricultural land sold at auction in 1966 for income tax arrears of their predecessor. The respondents' predecessor purchased the property at auction. After decades of litigation before revenue authorities and High Court challenging the sale confirmation, the appellants filed a civil suit. The Supreme Court upheld dismissal on res judicata grounds. The doctrine applies because all three elements are satisfied: identical parties, identical subject matter (the same property), and identical cause of action. The issue of auction sale validity had been conclusively decided in prior High Court writ petitions. Accordingly, the Court dismissed the appeals.
The lawyer headnote and full judgment text are available to registered users.