GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 136 – Relevancy of statements under certain circumstances
- Miloni ShahModeratorApril 14, 2017 at 2:46 AMPost count: 48Topics: 45
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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 this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,–
(a) when the person who made the statement is dead or cannot be found, 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) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.Priya MadrechaModeratorMay 23, 2017 at 2:28 PMPost count: 280Topics: 4
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This provision deals with relevancy of statements and documents recorded or deposed during investigation proceedings.
A Statement recorded during an investigation proceedings or inquiry or enquiry will be relevant to prove the truthfulness of facts when
(a) It is made by a person who is not available in Court on account of his death, incapacity, prevention by another party or when he absconds; or
(b) The Court and with the statement as an evidence on examination of the person as a witness.
136.3 Comparative review
Similar provisions are traceable to section 9D of the Central Excise Act, 1944.
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