https://www.taxtmi.com/acts?id=25422 The provision allows signed statements made in response to summons to be admissible in prosecutions when the maker is dead, cannot be found, is incapable of giving evidence, is kept away by the adverse party, or when obtaining the maker's presence would cause unreasonable delay or expense; alternatively, such statements may be admitted if the maker is examined and the court, considering the circumstances, finds admission is in the interest of justice. en-us Mon, 12 Jun 2017 10:50:27 +0530 Thu, 29 Jun 2017 11:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25422 The provision allows signed statements made in response to summons to be admissible in prosecutions when the maker is dead, cannot be found, is incapable of giving evidence, is kept away by the adverse party, or when obtaining the maker's presence would cause unreasonable delay or expense; alternatively, such statements may be admitted if the maker is examined and the court, considering the circumstances, finds admission is in the interest of justice. Act-Rules GST - States Mon, 12 Jun 2017 10:50:27 +0530 https://www.taxtmi.com/acts?id=25422