Implied tribunal powers support restoration of an ex parte appeal decided on merits when necessary for effective jurisdiction.

A statutory tribunal is not confined to powers expressly stated in the enactment; it also has implied incidental and ancillary powers reasonably necessary to make its jurisdiction effective. On that basis, the Sales Tax Tribunal had power to restore an appeal disposed of ex parte on merits in the absence of the respondent. The reasoning further emphasised consistency with a coordinate or larger Bench view on the same question and treated restoration as supported by analogous procedural principles. The contrary view was held unsustainable because the fact that the appeal had been decided on merits did not, by itself, exclude restoration where such power was needed to exercise the tribunal's jurisdiction effectively.

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Issues: Whether the Sales Tax Tribunal had power to restore an appeal decided ex parte on merits in the absence of the respondent.

Analysis: The express grant of statutory authority carries with it, by necessary implication, all reasonable incidental and ancillary powers needed to make that grant effective. A judicial tribunal is therefore not confined only to powers expressly stated in the statute; it may exercise implied powers that are reasonably necessary to give effect to its jurisdiction. The principle was reinforced by the need for consistency and judicial discipline, particularly where a coordinate or larger Bench had already taken the same view on the identical question. The reasoning also noted that restoration after ex parte disposal on merits is supported by analogous procedural principles and does not become unavailable merely because the appeal was decided on merits.

Conclusion: The Tribunal did have power to restore the ex parte appeal decided on merits, and the contrary view was unsustainable.

Ratio Decidendi: An express statutory grant includes by necessary implication the incidental and ancillary powers reasonably required to make that grant effective, including power to restore an ex parte matter where such power is necessary for effective exercise of jurisdiction.

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