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2013 (3) TMI 574 - ORISSA HIGH COURTNon submission of declaration forms including form IV for sales effected for setting up of electricity distribution system - Held that:- The appellant had procured the necessary declaration forms prior to filing of the second appeal and had submitted before the Tribunal but without filing a petition under rule 61 seeking permission to adduce as additional evidence before the Tribunal as required under rule 61 of the Rules. Therefore we hereby quash the order of the Tribunal and remit the matter back before the Tribunal. Liberty is also granted to the appellant to file petition under rule 61 of the Rules. If such petition is filed, the Tribunal shall do well to deal with the same strictly in accordance with law.
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