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    <title>2000 (7) TMI 1008 - RAJASTHAN HIGH COURT</title>
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    <description>Order 16 Rule 1 requires a witness list after settlement of issues, but the court may still permit witnesses omitted from that list where sufficient cause is shown and reasons are recorded under Order 16 Rule 1(3) and Order 16 Rule 1A. The procedural requirement is not absolute where the interests of justice justify relaxation, and evidence may also be permitted at an appropriate stage under Order 18 Rule 2(4). On the facts, the permission to examine two additional witnesses was supported by recorded reasons, the opposing party had adequate opportunity to cross-examine and rebut, and no jurisdictional error, material irregularity, or failure of justice was shown.</description>
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      <title>2000 (7) TMI 1008 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=299887</link>
      <description>Order 16 Rule 1 requires a witness list after settlement of issues, but the court may still permit witnesses omitted from that list where sufficient cause is shown and reasons are recorded under Order 16 Rule 1(3) and Order 16 Rule 1A. The procedural requirement is not absolute where the interests of justice justify relaxation, and evidence may also be permitted at an appropriate stage under Order 18 Rule 2(4). On the facts, the permission to examine two additional witnesses was supported by recorded reasons, the opposing party had adequate opportunity to cross-examine and rebut, and no jurisdictional error, material irregularity, or failure of justice was shown.</description>
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