Fresh evidence before sales tax Tribunal is confined to Rule 61 conditions; unsupported admission is unlawful.

Additional evidence before the sales tax appellate Tribunal may be admitted only where the statutory contingencies in Rule 61 are satisfied, and the order must disclose the basis for exercising that discretion. The Tribunal cannot receive fresh evidence at the second appeal stage merely to fill gaps in the assessee's case. As no statutory contingency was shown and no justification was recorded for admitting the evidence, the admission was not in accordance with law. The conclusion was against the assessee and in favour of the Revenue.

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Issues: Whether the Tribunal was justified in admitting fresh evidence in second appeal under Rule 61 of the Orissa Sales Tax Rules.

Analysis: Rule 61 places a bar on fresh evidence before the Tribunal except in the contingencies specified in clauses (a), (b) and (c). The discretion to admit such evidence is conditioned by those statutory requirements, and the order receiving additional evidence must indicate the basis on which the power is exercised. Where the assessee does not show that any of the statutory contingencies exists and the Tribunal records no justification for receiving the evidence, the evidence cannot be treated as lawfully admitted. Additional evidence cannot be received at the appellate stage merely to fill gaps in the case.

Conclusion: The admission of fresh evidence by the Tribunal was not in accordance with law and the answer is against the assessee and in favour of the Revenue.

Ratio Decidendi: Additional evidence before the sales tax appellate Tribunal can be admitted only on satisfaction of the statutory conditions governing such reception, and reasons supporting that satisfaction must be discernible from the order.

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