Section 11 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
11. Fresh evidence and witnesses.
(1)The party or the respondent shall not be entitled to produce additional evidence whether oral or documentary, before the Tribunal, but:-(a)if the authority from whose order the appeal is preferred has refused to admit evidence which ought to have been admitted, or(b)if the party or the respondent seeking to adduce additional evidence satisfies the Appellate Tribunal that such evidence, notwithstanding the exercise of due negligence, was not within his knowledge or could not be produced by him 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 witnesses to be examined to enable it to pass orders, or(d)for any other sufficient reason the Tribunal may allow such evidence or documents to be produced or witnesses examined.Provided that the other party shall, in such cases, be entitled to produce rebutting evidence, if any.(2)if the Tribunal is of opinion that any witness should be examined in connection with any case before it, it may, instead of examining him before itself, issue a notice to any Commercial Tax Officer or Deputy Commissioner of Commercial T axes or an Advocate or such other suitable person as it may deem fit, in the circumstances of the case.
