Section 25(1) in Bihar Commercial Taxes Tribunal Regulation, 1979
(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.
