https://www.taxtmi.com/acts?id=26403 Statements made and signed on appearance in response to a summons are admissible to prove their contents when the maker is dead, cannot be found, is incapable of giving evidence, is kept out of the way, or cannot be produced without unreasonable delay or expense; they are also admissible if the maker is examined as a witness and the court, having regard to the circumstances, admits the statement in the interest of justice. en-us Sat, 17 Jun 2017 16:10:37 +0530 Tue, 20 Jun 2017 11:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26403 Statements made and signed on appearance in response to a summons are admissible to prove their contents when the maker is dead, cannot be found, is incapable of giving evidence, is kept out of the way, or cannot be produced without unreasonable delay or expense; they are also admissible if the maker is examined as a witness and the court, having regard to the circumstances, admits the statement in the interest of justice. Act-Rules GST - States Sat, 17 Jun 2017 16:10:37 +0530 https://www.taxtmi.com/acts?id=26403