Relevancy of statements: signed gazetted officer statements may be admissible when witness unavailable or justice requires. A signed statement made before a gazetted officer during an inquiry under the Act is relevant to prove its contents in prosecution when the maker is dead, cannot be found, incapable of giving evidence, kept away by an adverse party, or when obtaining the maker's presence would cause unreasonable delay or expense. Such statements may also be admitted if the maker is examined as a witness and the Court deems admission in the interests of justice. These relevance rules apply, so far as may be, to non-court proceedings under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relevancy of statements: signed gazetted officer statements may be admissible when witness unavailable or justice requires.
A signed statement made before a gazetted officer during an inquiry under the Act is relevant to prove its contents in prosecution when the maker is dead, cannot be found, incapable of giving evidence, kept away by an adverse party, or when obtaining the maker's presence would cause unreasonable delay or expense. Such statements may also be admitted if the maker is examined as a witness and the Court deems admission in the interests of justice. These relevance rules apply, so far as may be, to non-court proceedings under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
