Step 1: Understanding the Question:
The question requires us to determine the true nature and function of an appellate court.
We need to check if its jurisdiction is limited to civil or criminal matters, and if it primarily records new evidence or reviews existing records.
Step 2: Detailed Explanation:
• The primary function of an appellate court is to review the decisions of subordinate courts to ensure that the law was applied correctly and the trial was fair.
• Appellate courts do not typically hold new trials or record fresh evidence. They base their decisions on the trial court's record and arguments presented by counsel.
• Although procedural codes (like Order 41 Rule 27 of the Code of Civil Procedure) allow appellate courts to accept additional evidence under exceptional circumstances, they do not "always" do so.
• Therefore, Option (A) is incorrect.
• Appellate courts, such as District Courts, High Courts, and the Supreme Court, have jurisdiction over both civil and criminal appeals.
• Thus, Options (C) and (D) are incorrect because they limit the appellate court's scope to only criminal or only civil cases.
• Option (B) correctly describes the core function of an appellate court as hearing appeals and reviewing decisions of subordinate courts in both civil and criminal disputes.
Step 3: Final Answer:
An appellate court hears appeals and reviews decisions of subordinate courts, which corresponds to Option (B).