https://www.taxtmi.com/acts?id=27661 Section 136 makes a statement made and signed in response to a summons under section 70 relevant to prove its facts in prosecutions under the Act where the declarant is dead, cannot be found, incapable of giving evidence, is kept away by an adverse party, or where obtaining the declarant's presence would cause unreasonable delay or expense; it also permits admission when the declarant testifies if the court, considering the circumstances, admits the statement in the interest of justice. en-us Mon, 26 Jun 2017 09:59:08 +0530 Thu, 27 Jul 2017 13:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27661 Section 136 makes a statement made and signed in response to a summons under section 70 relevant to prove its facts in prosecutions under the Act where the declarant is dead, cannot be found, incapable of giving evidence, is kept away by an adverse party, or where obtaining the declarant's presence would cause unreasonable delay or expense; it also permits admission when the declarant testifies if the court, considering the circumstances, admits the statement in the interest of justice. Act-Rules GST - States Mon, 26 Jun 2017 09:59:08 +0530 https://www.taxtmi.com/acts?id=27661