Doctrine of merger limits Rule 41 relief after appellate affirmation, barring Tribunal modification of a final order.

Once a Tribunal's final order had been affirmed in appeal and merged with the High Court's judgment, it could not be altered or extended by invoking Rule 41. The power to pass appropriate orders for the ends of justice under Rule 41 was held unavailable where the original order had ceased to exist as an independently operative order after merger. The Tribunal also noted that the application had been moved without full disclosure of the High Court's judgment. The request for extension was therefore dismissed.

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Issues: Whether the Tribunal could invoke Rule 41 to extend time and pass further directions after its earlier final order had merged with the High Court's appellate judgment.

Analysis: The Tribunal held that its earlier final order had already been upheld in appeal by the High Court and had merged in the appellate judgment. Once such merger had taken place, the Tribunal could not modify or vary the earlier order by resort to Rule 41. The power under Rule 41 to pass appropriate orders for the ends of justice in relation to a final order could not be exercised where the order had ceased to be independently operative because of the appellate judgment. The application also proceeded without full disclosure of the High Court's judgment.

Conclusion: The Tribunal had no power to grant the requested extension under Rule 41 after merger of the final order with the High Court's judgment, and the application was dismissed.

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