Opinion ID: 2391452
Heading Depth: 1
Heading Rank: 1

Heading: adjective

Text: It is contended by the respondent that the Superior Court, Appellate Division, had no jurisdiction to enter the order of October 14, 1952, ante, to allow the appellants to supplement the record. There appears to have been no motion by the respondent addressed to either the Superior Court, Appellate Division, or to this court to vacate the order of October 14, 1952. The entry thereof does not appear to have been resisted and no attempt to appeal therefrom is called to our attention. Without determining whether such an order is appealable, or whether the respondent's course of failure to move to vacate the order or to expunge that portion of the record attributable to proceedings under that order constitutes a waiver of the point, we hold that under the circumstances of this case the order was within the discretion of the Superior Court, Appellate Division, under Rules 3:81-9 and 4:1-10. The order of remandment permitted the introduction of evidence and the assertion of a question involved which otherwise must have been relegated to a proceeding in the Division of Taxation for tax refund under R.S. 54:35-10 as amended by L. 1944, c. 74, p. 150, sec. 1, N.J.S.A. 54:35-10. Incorporation of the supplemental evidence, and inclusion of the supplemental question of law involved, in the present appeal under the circumstances of this case permitted early determination of these matters in one proceeding, thus facilitating business of the State and advancing justice. See Rule 4:1-10, supra, which on this basis permits relaxation of the conditions expressed in Rule 3:81-9 as a limitation upon application for leave to supplement the record.