https://www.taxtmi.com/acts?id=28597 Section 136 makes statements made and signed on appearance in response to a summons under section 70 relevant in prosecutions under the Act when the declarant is unavailable to give evidence because of death, absence, incapacity, being kept away by an adverse party, or when obtaining presence would cause unreasonable delay or expense; it also permits admission when the declarant is examined and the court, in the circumstances, admits the statement in the interest of justice. en-us Thu, 29 Jun 2017 17:51:52 +0530 Thu, 29 Jun 2017 17:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28597 Section 136 makes statements made and signed on appearance in response to a summons under section 70 relevant in prosecutions under the Act when the declarant is unavailable to give evidence because of death, absence, incapacity, being kept away by an adverse party, or when obtaining presence would cause unreasonable delay or expense; it also permits admission when the declarant is examined and the court, in the circumstances, admits the statement in the interest of justice. Act-Rules GST - States Thu, 29 Jun 2017 17:51:52 +0530 https://www.taxtmi.com/acts?id=28597