https://www.taxtmi.com/acts?id=29299 A signed statement made on appearance in response to a summons under section 70 is admissible in prosecutions when the declarant is dead, cannot be found, is incapable of giving evidence, has been kept away by an adverse party, or when securing the declarant's presence would cause unreasonable delay or expense; additionally, the court may admit such a statement when the declarant is examined as a witness if admission is, in the court's view, in the interest of justice. en-us Mon, 03 Jul 2017 16:09:54 +0530 Mon, 03 Jul 2017 16:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29299 A signed statement made on appearance in response to a summons under section 70 is admissible in prosecutions when the declarant is dead, cannot be found, is incapable of giving evidence, has been kept away by an adverse party, or when securing the declarant's presence would cause unreasonable delay or expense; additionally, the court may admit such a statement when the declarant is examined as a witness if admission is, in the court's view, in the interest of justice. Act-Rules GST - States Mon, 03 Jul 2017 16:09:54 +0530 https://www.taxtmi.com/acts?id=29299