https://www.taxtmi.com/acts?id=29925 A written and signed statement made in response to a summons under section 70 is admissible in a prosecution to prove its facts when the maker is unavailable to give evidence-because of death, inability, absence, concealment by an adverse party, or unreasonable delay or expense to secure presence-or when the maker is examined and the court considers admission of the statement to be in the interest of justice. en-us Wed, 05 Jul 2017 17:43:29 +0530 Wed, 05 Jul 2017 17:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29925 A written and signed statement made in response to a summons under section 70 is admissible in a prosecution to prove its facts when the maker is unavailable to give evidence-because of death, inability, absence, concealment by an adverse party, or unreasonable delay or expense to secure presence-or when the maker is examined and the court considers admission of the statement to be in the interest of justice. Act-Rules GST - States Wed, 05 Jul 2017 17:43:29 +0530 https://www.taxtmi.com/acts?id=29925