NATHA SINGH & ORS. vs THE FINANCIAL COMMISSIONER, TAXATION, PUNJAB & ORS.

The Supreme Court held that under Article 226 of the Constitution, the High Court cannot exercise appellate jurisdiction or disturb findings of fact by lower authorities unless there is an error of law. In this case, the revenue authorities' orders did not exhibit any legal error, justifying the High Court's dismissal of the writ petition in limine. Additionally, the Court ruled that the appellants' request to introduce additional evidence was denied, as the discretion to admit such evidence is limited by Order 41, Rule 27 of the Code of Civil Procedure, which requires that the appellate court must be able to decide the case without the additional evidence.