https://www.taxtmi.com/acts?id=23990 Section 136 renders signed statements made on appearance under a summons issued under section 70 relevant in prosecutions under the Act for proving the truth of their contents, but only where the maker is unavailable to give evidence (dead, cannot be found, incapable, kept away, or presence would cause unreasonable delay or expense) or where the maker is examined as a witness and the court, considering the circumstances, admits the statement in the interest of justice. en-us Mon, 27 Mar 2017 17:17:45 +0530 Tue, 30 Sep 2025 18:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23990 Section 136 renders signed statements made on appearance under a summons issued under section 70 relevant in prosecutions under the Act for proving the truth of their contents, but only where the maker is unavailable to give evidence (dead, cannot be found, incapable, kept away, or presence would cause unreasonable delay or expense) or where the maker is examined as a witness and the court, considering the circumstances, admits the statement in the interest of justice. Act-Rules GST Mon, 27 Mar 2017 17:17:45 +0530 https://www.taxtmi.com/acts?id=23990