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Relevancy of statements under certain circumstances.

Section 136 - Chhattisgarh - OFFENCES AND PENALTIES - GST - States - 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 of any inquiry or proceedings under thi .....

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e, 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) when the person who made the statement .....

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