Important Legal Definitions

The canon providing that where an Act confers an express jurisdiction, power, or authority on a person or court, it impliedly grants all incidental, subsidiary, and necessary powers required to make that primary power effective.

In ITO v. M.K. Mohammad Kunhi, the Supreme Court held that the Income Tax Appellate Tribunal, having been granted statutory power to hear appeals, had the implied ancillary power to grant an interim stay of tax recovery pending appeal.