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Relevancy of statements under certain circumstances.

Section 136 - Chhattisgarh SGST - OFFENCES AND PENALTIES - Chhattisgarh Goods and Services Tax Act, 2017 - Section 136 - 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course o .....

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und, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or (b) w .....

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