Additional evidence in tax appeal requires strict statutory conditions, and concurrent factual findings will not be disturbed absent a question of law.

Additional evidence in a tax appeal under Section 12B of the U.P. Trade Tax Act can be admitted only if it was wrongly refused by the assessing authority or could not, despite due diligence, have been produced earlier. The article explains that a buyer's certificate sought at the appellate stage was properly rejected because it had not been produced before the first appellate authority and the record did not show any due diligence-based inability to file it earlier. It also notes that concurrent findings that the transit pass was not surrendered at the exit check post justified the assessment and penalty orders, leaving no error of law for revision.

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Issues: Whether the assessee was entitled to adduce the buyer's certificate as additional evidence under Section 12B of the U.P. Trade Tax Act and whether, on the facts found by the authorities below, the tax and penalty orders called for interference.

Analysis: Section 12B permits additional evidence on appeal only where the evidence was wrongly refused by the assessing authority or, despite due diligence, could not be produced earlier. The assessee sought to rely on a certificate allegedly issued by the buyer to show delivery of the goods, but that certificate was not produced before the first appellate authority. The first appeal itself had been filed before the certificate was prepared, and the appellate record did not support the claim that the material was unavailable earlier with due diligence. In these circumstances, the Tribunal was justified in rejecting the request to take the additional evidence on record. The authorities below had also concurrently found that the transit pass was not surrendered at the exit check post, and no legal error was shown in the assessment and penalty orders.

Conclusion: The request to adduce additional evidence was rightly rejected, and the assessment and penalty orders were properly affirmed. The revisions were not maintainable on any question of law.

Ratio Decidendi: Additional evidence in tax appeal cannot be received unless the statutory conditions for admission are satisfied, and concurrent factual findings upheld by the Tribunal will not be interfered with in revision absent a question of law.

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