https://www.taxtmi.com/acts?id=27941 Section 136 renders a statement made and signed in response to a summons under section 70 relevant in prosecutions to prove its truth when the declarant is unavailable for evidence (dead, cannot be found, incapable, kept away by an adverse party, or 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 Mon, 26 Jun 2017 17:02:59 +0530 Tue, 27 Jun 2017 17:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27941 Section 136 renders a statement made and signed in response to a summons under section 70 relevant in prosecutions to prove its truth when the declarant is unavailable for evidence (dead, cannot be found, incapable, kept away by an adverse party, or 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 Mon, 26 Jun 2017 17:02:59 +0530 https://www.taxtmi.com/acts?id=27941