https://www.taxtmi.com/acts?id=29541 A statement made and signed in response to a summons issued under section 70 is relevant in prosecution under the Act to prove its contents when the declarant is unavailable (dead, not found, incapable, kept away by adverse party, or when attendance would cause unreasonable delay or expense), or when the declarant is examined and the court, considering the circumstances, admits the statement in the interest of justice. en-us Tue, 04 Jul 2017 15:41:07 +0530 Fri, 28 Jul 2017 10:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29541 A statement made and signed in response to a summons issued under section 70 is relevant in prosecution under the Act to prove its contents when the declarant is unavailable (dead, not found, incapable, kept away by adverse party, or when attendance would cause unreasonable delay or expense), or when the declarant is examined and the court, considering the circumstances, admits the statement in the interest of justice. Act-Rules GST - States Tue, 04 Jul 2017 15:41:07 +0530 https://www.taxtmi.com/acts?id=29541