1992 (7) TMI 318

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....ferred to as "the Act") the Orissa Sales Tax Tribunal (hereinafter referred to as "the Tribunal") has stated a case and referred the following question for opinion: "Whether the Tribunal was right in refusing to accept and/or act on additional evidence under the provisions of rule 61 of the Orissa Sales Tax Rules?"   2. The dispute relates to the assessment year 1980-81. Undisputedly th....

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....en admitted, or (b) if any party including the State Government seeking to adduce additional evidence satisfies the Tribunal that such evidence notwithstanding the exercise of due diligence was not within its knowledge or could not be produced by it at or before the time when the order under appeal was passed, or (c) if the Tribunal requires any documents to be produced or any witness to be ....

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.... Orissa v. Babu Lal Chappolia [1966] 18 STC 17 (SC), it was observed that the first appellate authority is also the assessing authority and therefore, any material which was not produced before the Sales Tax Officer can be produced before him. Reference in this connection is made to rule 50(2) which authorises the first appellate authority to make such further enquiry as it thinks fit or cause fur....