https://www.taxtmi.com/acts?id=30125 Section 136 makes statements made and signed in response to a summons under section 70 relevant and admissible in prosecution to prove their truth when the maker is dead, unavailable, incapable, kept away by an adverse party, or cannot be produced without unreasonable delay or expense; alternatively the statement may be admitted if the maker is examined and the court, considering the circumstances, finds admission to be in the interest of justice. en-us Sat, 08 Jul 2017 15:35:41 +0530 Mon, 31 Jul 2017 11:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30125 Section 136 makes statements made and signed in response to a summons under section 70 relevant and admissible in prosecution to prove their truth when the maker is dead, unavailable, incapable, kept away by an adverse party, or cannot be produced without unreasonable delay or expense; alternatively the statement may be admitted if the maker is examined and the court, considering the circumstances, finds admission to be in the interest of justice. Act-Rules GST - States Sat, 08 Jul 2017 15:35:41 +0530 https://www.taxtmi.com/acts?id=30125