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Natha Singh & Ors vs The Financial Commissioner, Taxation, ... on 11 March, 1976 cites

Arjan Singh Alias Puran vs Kartar Singh And Others on 2 March, 1951

So far as the application of the appellants for additional evidence is concerned, it cannot be allowed in view of the well settled principles of law that the discretion given to the appellate court to receive and admit additional evidence is not an arbitrary one but is a judicial one circumscribed by the limitations specified in Order 41, Rule 27 of the Code of Civil Procedure. If the additional evidence is allowed to be adduced contrary to the principles governing the reception of such evidence, it will be a case of improper exercise of discretion and the additional evidence so brought on the record will have to be ignored. The true test to be applied in dealing with applications for additional 624 evidence is whether the appellate court is able to pronounce judgment on the materials before it, without taking into consideration the additional evidence sought to be adduced. (See Arjun Singh Alias Puran v. Kartar Singh and Ors.(1). In the instant case, we have not been able to experience any difficulty in rendering the judgment on the material already before us. Instead we feel that the prayer for adducing additional evidence has been made merely to fill up gaps on the basis of some revenue record which has been found by the Collector and the Commissioner to the spurious.
Supreme Court of India Cites 5 - Cited by 209 - N C Aiyar - Full Document
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