Decisions which have become final not to be reopened

Any application under section 4-A or section 12, and any application under sub-section (2) or sub-section (3) or sub-section (3-A) of section 10 or under section 14, 15 or 16 shall be summarily rejected by the authorised officer or the Controller, as the case may be, if such application raises between the same parties or between parties under whom they or any of them claim, substantially the same issues as have been finally decided or as purport to have been finally decided in a former proceeding under this Act.