https://www.taxtmi.com/acts?id=26161 A statement made and signed in response to a summons under section 70 during inquiry or proceedings is relevant in prosecution to prove its facts when the maker is dead, cannot be found, is incapable of giving evidence, is kept away by an adverse party, or when obtaining the maker would cause unreasonable delay or expense; alternatively, it may be admitted if the maker is examined in the case and the court permits admission in the interest of justice. en-us Sat, 17 Jun 2017 14:55:17 +0530 Fri, 30 Jun 2017 12:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26161 A statement made and signed in response to a summons under section 70 during inquiry or proceedings is relevant in prosecution to prove its facts when the maker is dead, cannot be found, is incapable of giving evidence, is kept away by an adverse party, or when obtaining the maker would cause unreasonable delay or expense; alternatively, it may be admitted if the maker is examined in the case and the court permits admission in the interest of justice. Act-Rules GST - States Sat, 17 Jun 2017 14:55:17 +0530 https://www.taxtmi.com/acts?id=26161