Section 40 of Evidence Act "Previous judgments relevant to bar a second suit or trial"
The existence of any judgment, order or decree which by law prevents any Courts from taking cognizance of a suit or holding a trial, is a relevant fact when the question is whether such Court ought to take cognizance of such suit, or to hold such trial.
A final judgment, order or decree of a competent Court, in
the exercise of probate, matrimonial, admiralty or
insolvency jurisdiction, which confers upon or takes away
from any person any legal character, or which declares any
person to be entitled to any such character, or to be
entitled to an specific thing, not as against any specified
person but absolutely, is relevant when the existence of any
such legal character, or the title of any such person to any
such thing, is relevant.
Such judgment, order pr decree is conclusive proof -
that any legal character which it confers accrued at the
time when such judgment, order or decree came into
operation;
That any legal character, to which it declares any such
person to be entitled, accrued, to that person to be
entitled, accrued, to that person at the time when such
judgment, [order or decree ] declares it to have accrued to
that person; that any legal character which it takes away
from any person ceased at the time from which judgment, [
order or decree ] declared that it had ceased or should
cease;
And that anything to which it declares any person to be so entitled was the property of that person at the time from which such judgment, [order or decree] declares that it had been or should be his property.