https://www.taxtmi.com/acts?id=28305 Statements made and signed in response to a summons under section 70 are admissible in prosecution to prove their contents when the maker is unavailable to give evidence (dead, cannot be found, incapable, kept away, or presence would cause unreasonable delay or expense), or when the maker is examined as a witness and the court admits the statement in the interest of justice. en-us Wed, 28 Jun 2017 14:49:10 +0530 Tue, 04 Jul 2017 17:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28305 Statements made and signed in response to a summons under section 70 are admissible in prosecution to prove their contents when the maker is unavailable to give evidence (dead, cannot be found, incapable, kept away, or presence would cause unreasonable delay or expense), or when the maker is examined as a witness and the court admits the statement in the interest of justice. Act-Rules GST - States Wed, 28 Jun 2017 14:49:10 +0530 https://www.taxtmi.com/acts?id=28305