section 136
probability.
The Manipur Goods and Services Tax Act, 2017Chapter XIX OFFENCES AND PENALTIES
A statement made and signed by a person ob appearance in response to any sumtnons issued under section 70 during the course of•y ,inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in.any prosecution for an offence underthis A,ct, the truth of the factswhich it contains,- Liability ofofficers and certain other persons. Cogni7.ance of offences. Presumption of culpable mental state. Relevancy of statements under certain dr?umstances. 133 (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 unteasoriable; or . O . ,;;.·. justice. (b) when the person ·?ho mad?' 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
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