Section 136
Relevancy of statements under certain circumstances
In force
Section 136. Relevancy of statements under certain circumstances.
A statement made and signed by a person on appearance in response to any summons issued under section 70(1) during the course of an inquiry 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-136.html
- Source confidence: Pending verification
Quick facts
- Section
- 136
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0