Section 25 in Bihar Commercial Taxes Tribunal Regulation, 1979
25. Fresh evidence and witness.
(1)No party to application shall be entitled to adduce any fresh evidence either oral or documentary, before the Tribunal:Provided that-(a)if the authority from whose order the application is preferred has refused to admit evidence which ought to have been admitted, or(b)if the party seeking to adduce additional evidence satisfies the Tribunal that such evidence, notwithstanding the exercise of due diligence, was not within his knowledge, or could not be produced by him at or before the time, when the order under consideration was passed, or(c)if the Tribunal for the ends of justice requires any document to be produced or any witness to be examined to enable it to pass an order or for any other substantive cause, the Tribunal may allow such evidence or document to be produced or witnesses to be examined, and in such case the other party will be entitled to adduce rebutting evidence, if any.(2)A party desiring to adduce fresh documentary evidence shall file four copies of such evidence, unless otherwise directed by the Tribunal.(3)When fresh evidence has been adduced, the parties may, if they so desire, address the Tribunal on points arising out of the fresh evidence.(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.
