https://www.taxtmi.com/acts?id=25655 A written and signed statement made in response to a summons under section 70 is relevant in prosecution to prove its facts if the maker is unavailable to testify-being dead, missing, incapable, kept away by an adverse party, or cannot be produced without unreasonable delay or expense-or when the maker is examined as a witness and the court admits the statement in the interest of justice. en-us Mon, 12 Jun 2017 15:27:03 +0530 Thu, 15 Jun 2017 15:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25655 A written and signed statement made in response to a summons under section 70 is relevant in prosecution to prove its facts if the maker is unavailable to testify-being dead, missing, incapable, kept away by an adverse party, or cannot be produced without unreasonable delay or expense-or when the maker is examined as a witness and the court admits the statement in the interest of justice. Act-Rules GST - States Mon, 12 Jun 2017 15:27:03 +0530 https://www.taxtmi.com/acts?id=25655