Tribunal review barred after Supreme Court confirmation as merger and finality prevent rehearing of the same order.

A Tribunal loses review jurisdiction once its order has been confirmed by the Supreme Court, because the original order merges in the Supreme Court's order and attains finality. Although a non-speaking dismissal of a special leave petition may not itself create res judicata, confirmation by the Supreme Court bars further review under Order XLVII Rule 1 CPC or any corresponding Tribunal power. Entertaining review after receipt of the Supreme Court's order is inconsistent with judicial discipline, and the review order is therefore liable to be set aside.

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Issues: Whether the Tribunal could review its earlier order after the Supreme Court had dismissed the special leave petition and thereby confirmed the order of dismissal.

Analysis: A dismissal of a special leave petition by a non-speaking order may not attract res judicata, but once the Supreme Court has confirmed the Tribunal's order, the original order merges in the order of the Supreme Court and attains finality. In such circumstances, the Tribunal has no power to exercise review jurisdiction under Order XLVII Rule 1 of the Code of Civil Procedure, 1908 or any corresponding power under the Tribunals Act. Entertaining review after receipt of the Supreme Court's order is inconsistent with judicial discipline.

Conclusion: The Tribunal had no jurisdiction to review the order after its confirmation by the Supreme Court, and the review order was liable to be set aside.

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