1992 (7) TMI 318

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..... ted 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 the dealer did not produce its books of accounts before the assessing officer. There is some amount of controversy .....

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..... he 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 examined to enable it to pass order or for any other substantial cause, the Tribunal may allow such evidence or docum .....

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..... ssing 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 further enquiry to be made by the Assistant Sales Tax Officer or the Sales Tax Officer, as the case may be, before disposin .....

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