https://www.taxtmi.com/acts?id=26333 Section 136 makes statements signed upon appearance to a summons under section 70 admissible in prosecutions to prove their truth if the maker is dead, cannot be found, incapable of giving evidence, kept away by the adverse party, or if securing attendance would cause unreasonable delay or expense; alternatively, such a statement may be admitted when the maker is examined as a witness and the court, considering the circumstances, deems admission to be in the interest of justice. en-us Sat, 17 Jun 2017 15:38:48 +0530 Sat, 17 Jun 2017 15:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26333 Section 136 makes statements signed upon appearance to a summons under section 70 admissible in prosecutions to prove their truth if the maker is dead, cannot be found, incapable of giving evidence, kept away by the adverse party, or if securing attendance would cause unreasonable delay or expense; alternatively, such a statement may be admitted when the maker is examined as a witness and the court, considering the circumstances, deems admission to be in the interest of justice. Act-Rules GST - States Sat, 17 Jun 2017 15:38:48 +0530 https://www.taxtmi.com/acts?id=26333