Section 25(4) in Bihar Commercial Taxes Tribunal Regulation, 1979
(4)If the Tribunal is of opinion that any witness should be examined or any fresh evidence be adduced in connection with any case before it, may instead of examining such witness before itself or taking the evidence, issue a commission to the Joint Commissioner or any other officer of the Commercial Taxes Department for examining the same in the presence of the other party, who shall have the right to cross-examine the witness or rebut the fresh evidence.
