TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 136: Statements Made Under Summons Can Be Evidence if Witness Unavailable or Court Deems Just</h1> Under the West Bengal Goods and Services Tax Act, 2017, Section 136 addresses the relevancy of statements made by individuals in response to summons during inquiries or proceedings. Such statements are considered relevant for proving facts in prosecutions if the individual is deceased, missing, incapable of testifying, deliberately kept away by an opposing party, or if their presence would cause unreasonable delay or expense. Additionally, if the individual is a witness in court and the court deems it just, the statement may be admitted as evidence.
TaxTMI 
TaxTMI 
