Difference between Estoppel and Res Judicata are as follows:
1. Estoppel is a part of the law of evidence, and proceeds upon the equitable principle of an altered situation; the doctrine of res judicata, belongs to procedure, and is based upon the principle that there must be an end to litigation.
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2. Estoppel prohibits a party from proving anything which contradicts his previous declaration of acts to the prejudice of the party, who relying upon them, altered his position. Res judicata, on the other hand, prohibits the Court form inquiring into a matter already adjudicated.
In other words, res judicata precludes a man averring the same thing twice over in successive litigation, while estoppel prevents him from saying one thing at one time and the opposite at another.