TMI Blog1996 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... on of appeal on November 17, 1994, stating that on account of unavoidable difficulties, there was non-appearance. The Tribunal as indicated rejected the application on the ground that there is no provision in the Orissa Sales Tax Act, 1947 (in short, "the Act") and Orissa Sales Tax Rules, 1947 (in short, "the Rules") permitting restoration of a second appeal disposed of in the absence of respondent, on merits. It was observed that no decision either of this Court or apex Court was cited to substantiate the plea that Tribunal had power to do so, though reference was made to two appeals which were disposed of ex parte and were restored by Full Bench of the Tribunal. It was further observed that learned counsel appearing for the applicant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the application in the present case, has made a queer observation that it could not be shown as to under what provision Full Bench directed restoration. The least it could have done was to read the order and find out the rationale behind the order. Had the Division Bench taken a little pain it could have noticed that reference was made to a decision of this Court in Jagadamba Sabai Rope Co. 1977 CTR 156 amongst other decision. The order impugned shows complete non-application of mind and borders on judicial indiscipline and impropriety. Tribunal has all the powers conferred expressly by the statute. Furthermore, being a judicial body, it has all those incidental and ancillary powers which are necessary to make fully effective the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 402). In Domat's Civil Law, Cushing's Edition, Volume I, at page 88, it has been stated as follows: "It is the duty of the Judges to apply the laws, not only to what appears to be regulated by their express dispositions, but to all the cases where a just application of them may be made, and which appear to be comprehended either within the consequences that may be gathered from it." In Kandula Pravakar Rao v. Tumda Lakshmanamurthy (1987) II OLR 498 (Orissa), a case under the Orissa House Rent Control Act, 1967, it was held that notwithstanding absence of inherent powers, restoration can be directed by exercise of implied powers even though there is no specific provision in that statute. It stands to reason that in exercise of ancillar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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