Section 42(1) in The Orissa Luxury Tax Rules, 1995
(1)No party to an appeal or application for reference shall be entitled to adduce fresh evidence whether oral or documentary before the Tribunal provided that -(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 any party including the State Government seeking to adduce additional evidence satisfies the 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 document to be produced or witnesses examined and in such case the other party shall be entitled to produce rebutting evidence, if any.
