by the plaintiffs therein (the petitioners herein), but in the array of defendants in the said suit, than the State of Punjab becoming impleaded rather the Gram Panchayat concerned, became impleaded as a defendant. Therefore, with the renditions enclosed respectively in Annexures P-1, and, P-2 becoming made against the State of Punjab, whereas, in the impugned rendition, thus becoming impleaded not the State of Punjab but the Gram Panchayat concerned. Therefore, the estopping principle purportedly operating against parties similar thus both in the earlier, and, in the subsequent lis, thus cannot be made fully functional, as the earlier lis’ carried respectively Annexures P-1, and, P-2 rather were not inter se those opponents to the present petitioners, who became arrayed in Annexure P-3. Therefore too, when the defendants in the civil suit (supra), is the Gram Panchayat concerned, thereby it is open to the Gram Panchayat concerned, especially when for the reasons assigned hereinafter, the mutation of land became attested in its favour, thus to contest the assigning of a declaratory relief, to the present petitioners, irrespective of the fact, that assumingly rather the suit lands in the civil suit concerned, thus being similar to the suit lands, in both Annexures P-1, and, P-2.