Doctrine of merger bars tribunal from restoring appeals once orders attain finality; tribunal becomes functus officio. The High Court held that the doctrine of merger applies so that where a tribunal's order has been finally adjudicated and merged in a higher court's judgment, the tribunal becomes functus officio and lacks jurisdiction to entertain applications for restoration of those appeals, including where the appeals had been dismissed for non-compliance with a pre-deposit condition.
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Provisions expressly mentioned in the judgment/order text.
Doctrine of merger bars tribunal from restoring appeals once orders attain finality; tribunal becomes functus officio.
The High Court held that the doctrine of merger applies so that where a tribunal's order has been finally adjudicated and merged in a higher court's judgment, the tribunal becomes functus officio and lacks jurisdiction to entertain applications for restoration of those appeals, including where the appeals had been dismissed for non-compliance with a pre-deposit condition.
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