Case: Natha Singh &amp; Ors Vs. The Financial Commissioner, Taxation, Punjab &amp; Ors

to be produced.4. With regard to the first contention advanced on behalf of the appellants, it is sufficient to observe that it has been time and again observed by this Court that in dealing with a petition under Article 226 of the Constitution, the High Court cannot exercise the jurisdiction of an appellate court and cannot re-examine or disturb the findings of fact arrived at by an inferior court or a tribunal in the absence of any err or of law.So far as the contention of the learned counsel for the appellants based on the revenue record is concerned, it may be remarked that it has been concurrently found by the Collector and the Commissioner who examined the original khasra girdawaries that they had been tampered with by the revenue staff in collusion with the appellants. In the circumstances, it would not be safe to place any reliance on them. The reliance sought to be placed on Roznamcha Waqaiti is also an after thought. No authenticated copy of the Roznamcha Waqaiti with reference to which we are invited to verify the entries in the khasra girdawaries has been included in the record. It is also significant that no reliance either before the Collector or before the Commissioner or even before the Financial Commissioner seems to have been placed upon the Roznamcha Waqaiti. It is also to be noted that even in the application for leave to adduce additional evidence, no mention has been made of any entry in Roznamcha Waqaiti. Even if the entries in khasra girdawaries are treated as genuine, they can be of little assistance to the appellants as they do not at all, as observed by the Collector, appear to show that any rent was being paid by the appellants Nos. 2 and 3 to appellant No. 1. In the absence of payment of rent or in the absence of material to show that there was a contract between appellant No. 1 and appellants Nos. 2 and 3 absolving the latter of the liability to pay rent, it is difficult to uphold the claim of appellants Nos. 2 and 3 that they were tenants of appellant No. 1.5. So far as the claim regarding banjar land is concerned, it would suffice to say that the Collecto r who examined the revenue record found that there was no land which fell within that category. It cannot be disputed that a land-owner who wishes to claim the benefit of the exclusion of banjar qadim or banjar jadid land from the purview of land has to prove that it was not at the relevant date being put to any agricultural purpose or a purpose subservient to agriculture or used for pasture. No such proof seems to have been adduced in the instant case. It is also important to note that even before the Commissioner, the appellant did not plead that any banjar land was not left out of consideration while assessing the Surplus Area. All that was urged before the Commissioner was that the land comprised in khasra No. 864 of village Malout had not been left out of account although it was banjar. The Commissioner repelled this plea as he found from the examination of the record that the area comprised in the said khasra number was Chair Pumkin Sarak which had not been taken into account while assessing the Surplus Area of appellant No. 1.The contention raised on behalf of the appellants that they were not allowed an opportunity of establishing their claim cannot also be countenanced. There is nothing on the record to indicate that the appellants were denied opportunity to prove their case. The Financial Commissioner has categorically found that appellants Nos. 1 and 2 had full opportunity to place on record their evidence to establish that they were cultivating the land of their father as his tenants and that they did not avail of that opportunity by placing any material on the record to show that, or that there was a private partition as sought to be urged by them before him.6. In view of the foregoing reasons we are satisfied that the orders passed by the revenue authorities did not suffer from any error of law so as to warrant interference in writ proceedings and the High Court was justified in dismissing in limine that writ petition preferred by the appellants.7. 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 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.8. We also do not find any other substantial reason to accede to the request of the appellants to allow them to adduce additional evidence. There is no inherent lacuna or obscurity which we require to be filled up or removed to be able to pronounce judgment. The application of the appellants is accordingly rejected.9.

Decision (1 = appeal accepted, 0 = rejected): 0

Explanation:
0[ds]In view of the foregoing reasons we are satisfied that the orders passed by the revenue authorities did not suffer from any error of law so as to warrant interference in writ proceedings and the High Court was justified in dismissing in limine that writ petition preferred by thefar 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 theCode 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. Thetrue test to be applied in dealing with applications for additional 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 thealso do not find any other substantial reason to accede to the request of the appellants to allow them to adduce additional evidence. There is no inherent lacuna or obscurity which we require to be filled up or removed to be able to pronounce judgment. The application of the appellants is accordingly rejected.