Section 34(2) in Assam General Sales Tax Act, 1993
(2)The Appellate Authority, or as the case may be, the Tribunal may, at the hearing of the appeal, after giving the authority which passed the order under appeal an opportunity of being heard, allow the appellant to go into any ground of appeal not specified in the grounds to appeal or to produce any evidence whether oral or documentary, not produced at any earlier stage of the proceeding in so far as such ground or evidence does not relate to any facts not furnished to or to any claim not made before the lower authority if it is satisfied that the omission of the ground in the memorandum of appeal or the failure to produce the evidence at the earlier stage was not wilful or unreasonable.
