TaxTMI 
TaxTMI 
1998 (2) TMI 614
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....ding before the Trial Court a Commissioner was appointed who submitted his report to the Court. Objections were filed against the report. One of the parties who are the petitioners at present filed an application before the learned Trial Court after the report was filed by the Commissioner, seeking permission to cross-examine the Commissioner. This application has been rejected and a revision has ....
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....ment has made rules as to the persons to whom such commission shall be issued, the Court shall be bound by such rules." Rule 10 lays down :-- "10. (1) The Commissioner, after such local inspection as he deems the necessary and after reducing to writing the evidence taken by him, shall return such evidence, together with his report in writing signed by him, to the Court. Report and ....
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....r and the evidence taken by him during the inspection shall be evidence in the suit and shall form part of the record. Therefore, there is no controversy with regard to admissibility of the report as evidence during the trial and making the report of the Commissioner part of record. However, before the report is made part of the record and taken as piece of evidence, it is open for the Court to ex....
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....Unless that is done, the Commissioner's report can neither form part of the record nor it can become a piece of evidence which could be relied upon at the stage of disposal of the suit. 3. I am fortified in my view by the judgment of Calcutta High Court in Gourhari Das v. Jaharlal AIR1957Cal90 . The learned counsel for respondents has relied on Maddu Tatha v. Uttaravilli Nagamani (1995) 1 ALT....