https://www.taxtmi.com/acts?id=25035 A statement made and signed by a person on appearance in response to a summons issued under section 70 during any inquiry or proceedings is relevant for proving the truth of its facts in a prosecution when the maker is dead, cannot be found, is incapable of giving evidence, is kept out of the way by the adverse party, or when securing the maker's presence would cause unreasonable delay or expense; alternatively, the court may admit the statement if the maker is examined and admission is in the interest of justice. en-us Thu, 11 May 2017 12:31:26 +0530 Thu, 11 May 2017 12:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25035 A statement made and signed by a person on appearance in response to a summons issued under section 70 during any inquiry or proceedings is relevant for proving the truth of its facts in a prosecution when the maker is dead, cannot be found, is incapable of giving evidence, is kept out of the way by the adverse party, or when securing the maker's presence would cause unreasonable delay or expense; alternatively, the court may admit the statement if the maker is examined and admission is in the interest of justice. Act-Rules GST - States Thu, 11 May 2017 12:31:26 +0530 https://www.taxtmi.com/acts?id=25035