https://www.taxtmi.com/acts?id=28128 A signed statement made on appearance in response to a summons under section 70 is relevant in prosecution when the declarant is dead, cannot be found, incapable of giving evidence, kept out of the way by an adverse party, or when obtaining the person's presence would cause unreasonable delay or expense; it may also be admitted when the declarant is examined and the court, considering the circumstances, deems admission to be in the interest of justice. en-us Tue, 27 Jun 2017 15:43:32 +0530 Thu, 06 Jul 2017 17:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28128 A signed statement made on appearance in response to a summons under section 70 is relevant in prosecution when the declarant is dead, cannot be found, incapable of giving evidence, kept out of the way by an adverse party, or when obtaining the person's presence would cause unreasonable delay or expense; it may also be admitted when the declarant is examined and the court, considering the circumstances, deems admission to be in the interest of justice. Act-Rules GST - States Tue, 27 Jun 2017 15:43:32 +0530 https://www.taxtmi.com/acts?id=28128