Decisions which have become final not to be reopened

The Controller shall summarily reject any application under sub-section (2), or sub-section (3) of section 10 or under section 12 which 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 or under any law corresponding thereto in force at the relevant time prior to the commencement of this Act.