GST Section-136 Someone has presented a statement made in certain circumstances-English ~ Learn Online Income Tax - GST Helpline Guideline
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Someone has presented a statement made in certain circumstances : 
Section -136

You are read the GST Act 2017 in English Language. you are read the GST Act 2017 in Section-136 Introduce of any Person give a Statement is sometime is wrong or Presented Person submitted documents are also not verified to Court. As under read the any person give a statement is dead or cannot find out. the statement is one type of witness.


Section-70 is as stipulated as to be processed in a civil procedure code, in order to present evidence, document, etc. to be presented to someone to be present. Such person has been present in the proceedings. This law gives a signed statement for any of the following proceedings. If the statement is to be found to prove the crime in the penal action of this law, however, Counting will be considered as truth. Such a statement - The texting person is dead or the person can not be found. It is incapable to provide evidence, etc. And the person who made such a statement made in court, appearing in court, as a witness to the court's opinion. This statement is acceptable in the interest of justice.

GST Act 2017 is under Section-136 statement made and signed by a person on appearance in response to any summons issued under section-70 during the period 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,
1. when the Registered person or Person who made the statement is dead or cannot be found, or is incapable of giving deviance ,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,
2.when the Registered person or 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.


Useful Links 
GST Hindi- Section-136









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