https://www.taxtmi.com/acts?id=27850 A statement made and signed in response to a summons under section 70 is admissible in prosecution to prove facts where the maker is unavailable to give evidence (dead, cannot be found, incapable, kept away, or presence causes unreasonable delay or expense). It is also admissible when 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 Mon, 26 Jun 2017 14:48:59 +0530 Mon, 26 Jun 2017 14:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27850 A statement made and signed in response to a summons under section 70 is admissible in prosecution to prove facts where the maker is unavailable to give evidence (dead, cannot be found, incapable, kept away, or presence causes unreasonable delay or expense). It is also admissible when 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 Mon, 26 Jun 2017 14:48:59 +0530 https://www.taxtmi.com/acts?id=27850