Additional evidence in appellate proceedings must follow prescribed safeguards, or the resulting order is vitiated.

A Sales Tax Appellate Tribunal, as a quasi-judicial body, may receive additional documentary evidence only within the limits fixed by the governing regulation and only after giving the opposite party an opportunity and recording reasons. The prescribed safeguards were not followed when the Tribunal accepted a letter produced for the first time at the hearing. Fresh material in appellate proceedings must comply with the applicable procedural controls and the requirements of fairness and natural justice; otherwise, the resulting order is vitiated.

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Issues: Whether the Sales Tax Appellate Tribunal could accept additional documentary evidence produced for the first time at the hearing without following the prescribed procedure and whether such acceptance vitiated its order.

Analysis: The appellate authority is a quasi-judicial body bound by the governing regulations on fresh evidence. Regulation 48 permits additional evidence only in specified circumstances, requires opportunity to the opposite party, and obliges reasons to be recorded. Those safeguards were not followed when the Tribunal accepted a copy of the letter handed over during hearing. The rule reflects the same controlling principle as the provisions governing additional evidence in appellate procedure generally, namely that fresh material may be received only within defined limits and in conformity with fairness and natural justice.

Conclusion: The Tribunal acted illegally and without jurisdiction in accepting the additional material, and its order was vitiated.

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