Statements made by a witness before a court in a case are admissible in evidence in another case only in the following cases:
(a) on the death, disappearance or disqualification of the witness under this Act, or
(b) If he is entitled to benefits under this Act without paying tax to give evidence in that matter, or
(c) If the party to the case proves that it is not possible to bring the opponent to appear in court due to the fraud, or
(d) if the period cannot be issued against him, or
(e) If, in the opinion of the court, bringing him to appear would unnecessarily take more time or cost and is inappropriate.