Section 100
Application for placing on record additional documents in the rectification application . Appellate Board has liberty and discretion to try and decide whether de novo proceeding or proceeding from the stage the matter was transferred should be held. No specific order passed by the Board in this regard .
HELD Normally, this Court would not have interfered with the order passed by the Appellate Board in exercise of jurisdiction under Article 226 of the Constitution of India. However, in the impugned order dated 30th June, 2006 several aspects/facts which are relevant and material for the decision of the application have not been taken into consideration. The errors pointed out are relevant and relate to the decision making process by which the final conclusion has been arrived at.
Writ petition allowed.
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