Wednesday 13 January 2021

Natha Singh V. Financial Commissioner Taxation

 Code of Civil Procedure

O41 R27. Production of additional evidence in Appellate Court.


Natha Singh V. Financial Commissioner Taxation, Punjab, AIR 1976 SC 1053, the Apex Court held that unless additional evidence is necessary to pronounce the judgment, it should not be permitted to be adduced as “the discretion given to the Appellate Court to receive and admit additional evidence, is not an arbitrary one but it is judicial one circumscribed by the limitation specified in O. 41 R., 27 of the Code. 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 record, has to be ignored.

Reiterating the same view in The Land Acquisition Officer, City Improvement Trust Board V. H. Naryanaiah & Ors., AIR 1976 SC 2403, the Apex Court further observed that for allowing the application the Appellate Court must record reasons to show that it had considered the requirement of O. 41 R. 27 of the Code so that it may be examined as how the Appellate Court found the admission of such evidence to be necessary for some substantial reason, and if it finds it necessary to admit it, an opportunity should be given to the other side to rebut any inference arising from its existence by leading other evidence.



Code of Civil Procedure

O41 R27. Production of additional evidence in Appellate Court.

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