https://www.taxtmi.com/acts?id=25276 Statements made and signed in response to a summons under section 70 are admissible to prove their truth when the maker is dead, cannot be found, is incapable of giving evidence, is kept away by the adverse party, or where securing the maker's presence would cause unreasonable delay or expense, and may also be admitted when the maker is examined and the court deems admission necessary in the interest of justice. en-us Thu, 25 May 2017 12:25:39 +0530 Thu, 25 May 2017 12:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25276 Statements made and signed in response to a summons under section 70 are admissible to prove their truth when the maker is dead, cannot be found, is incapable of giving evidence, is kept away by the adverse party, or where securing the maker's presence would cause unreasonable delay or expense, and may also be admitted when the maker is examined and the court deems admission necessary in the interest of justice. Act-Rules GST - States Thu, 25 May 2017 12:25:39 +0530 https://www.taxtmi.com/acts?id=25276