Section 24(3) in The Orissa Motor Vehicles Taxation Rules, 1976
(3)If the appellate or the revisional authority requires any documents to be produced or any witness to be examined to enable it to decide the appeal or the revision, the aforesaid authority may call for such evidence or document to be produced, or may summon and examine such witness according to the procedure as laid down in the Code of Civil Procedure. If any such fresh evidence has be® adduced by production of evidence, documents or examination of witnesses, the party affected shall be entitled to produce rebutting evidence.
