https://www.taxtmi.com/acts?id=29717 A signed statement made on appearance in response to a summons under section 70 is relevant in prosecution to prove its contents when the maker is unavailable to give evidence-being dead, unfindable, incapable, kept away by an adverse party, or when securing attendance would cause unreasonable delay or expense-or when the maker is examined and the court admits the prior statement in the interest of justice. en-us Wed, 05 Jul 2017 10:56:14 +0530 Sat, 19 Aug 2017 10:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29717 A signed statement made on appearance in response to a summons under section 70 is relevant in prosecution to prove its contents when the maker is unavailable to give evidence-being dead, unfindable, incapable, kept away by an adverse party, or when securing attendance would cause unreasonable delay or expense-or when the maker is examined and the court admits the prior statement in the interest of justice. Act-Rules GST - States Wed, 05 Jul 2017 10:56:14 +0530 https://www.taxtmi.com/acts?id=29717