https://www.taxtmi.com/acts?id=27087 A signed statement made in response to a summons is relevant to prove its contents in prosecution when the maker is unavailable to testify-such as being deceased, missing, incapable, kept away by an adverse party, or when securing presence would cause unreasonable delay or expense-or when the maker, though examined as a witness, is permitted by the court to have the statement admitted in evidence in the interest of justice. en-us Thu, 22 Jun 2017 16:34:49 +0530 Thu, 22 Jun 2017 16:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27087 A signed statement made in response to a summons is relevant to prove its contents in prosecution when the maker is unavailable to testify-such as being deceased, missing, incapable, kept away by an adverse party, or when securing presence would cause unreasonable delay or expense-or when the maker, though examined as a witness, is permitted by the court to have the statement admitted in evidence in the interest of justice. Act-Rules GST - States Thu, 22 Jun 2017 16:34:49 +0530 https://www.taxtmi.com/acts?id=27087