https://www.taxtmi.com/acts?id=25963 Section 136 makes statements made and signed in response to summons under section 70 relevant in prosecutions when the maker is unavailable-dead, cannot be found, incapable of giving evidence, kept out of the way by the adverse party, or when securing presence would cause unreasonable delay or expense-or when the maker is examined as a witness and the court, considering the circumstances, admits the statement in the interest of justice. en-us Sat, 17 Jun 2017 12:20:13 +0530 Sat, 29 Jul 2017 11:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25963 Section 136 makes statements made and signed in response to summons under section 70 relevant in prosecutions when the maker is unavailable-dead, cannot be found, incapable of giving evidence, kept out of the way by the adverse party, or when securing presence would cause unreasonable delay or expense-or when the maker is examined as a witness and the court, considering the circumstances, admits the statement in the interest of justice. Act-Rules GST - States Sat, 17 Jun 2017 12:20:13 +0530 https://www.taxtmi.com/acts?id=25963