https://www.taxtmi.com/acts?id=26553 A signed statement made on appearance in response to a summons issued during an inquiry is admissible to prove its contents in a prosecution when the declarant is unavailable (dead, cannot be found, incapable of giving evidence, concealed by an adverse party, or where obtaining presence would cause unreasonable delay or expense), or when the declarant is examined and the court, considering the circumstances, admits the statement in the interest of justice. en-us Sat, 17 Jun 2017 17:24:23 +0530 Fri, 23 Jun 2017 12:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26553 A signed statement made on appearance in response to a summons issued during an inquiry is admissible to prove its contents in a prosecution when the declarant is unavailable (dead, cannot be found, incapable of giving evidence, concealed by an adverse party, or where obtaining presence would cause unreasonable delay or expense), or when the declarant is examined and the court, considering the circumstances, admits the statement in the interest of justice. Act-Rules GST - States Sat, 17 Jun 2017 17:24:23 +0530 https://www.taxtmi.com/acts?id=26553