It's your 3rd post about the same pop up window, you should ask all these questions in one post..
Event 23 is running on every tick, so it makes the layer visible again and again as long as Lives=2. You need to add "Trigger once" condition to this event.
In 24 you need to use triggered event "On object touched", and not "Is touching", because "Is touching" is executed many times while the finger is touching the screen. "On touched" is executed once. Always use "On touched" or "On tap" for buttons.
Also, if you want to resume the game, why are you restarting the layout? You probably want to make the pop up layer invisible?