https://www.taxtmi.com/acts?id=28949 Section 136 provides that a signed statement made in response to a summons under section 70 is admissible in prosecution to prove its contents when the declarant is unavailable (dead, cannot be found, incapable, kept away, or cannot be produced without unreasonable delay or expense) or when the declarant is examined as a witness and the court admits the statement in the interest of justice. en-us Sat, 01 Jul 2017 15:06:29 +0530 Sat, 01 Jul 2017 15:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28949 Section 136 provides that a signed statement made in response to a summons under section 70 is admissible in prosecution to prove its contents when the declarant is unavailable (dead, cannot be found, incapable, kept away, or cannot be produced without unreasonable delay or expense) or when the declarant is examined as a witness and the court admits the statement in the interest of justice. Act-Rules GST - States Sat, 01 Jul 2017 15:06:29 +0530 https://www.taxtmi.com/acts?id=28949