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Home Bare Acts Phrase: evadeWealth-tax Act, 1957 Section 35A
Title: Wilful Attempt to Evade Tax, Etc.
State: Central
Year: 1957
.....other documents (being books of account or other documents relevant to any proceeding under this Act) containing a false entry or statement, or (b) makes, or causes to be made, any false entry or statement in such books of account or other documents, or (c) wilfully omits, or causes to be omitted, any relevant entry or statement in such books of account or other documents, or (d) causes any other circumstances to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof. ________________________ 1. Sections 35A to 35N inserted by Act 41 of 1975, section 100 w.e.f. 1-10-1975.
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 26
Title: Wilful Attempt to Evade Tax, Etc.
State: Central
Year: 1980
.....other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall, in the discretion of the Court, also be liable to fine. Explanation. For the purposes of this section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this Act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or (iv) causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 276C
Title: Wilful Attempt to Evade Tax, Etc.
State: Central
Year: 1961
.....of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall, in the discretion of the court, also be liable to fine. Explanation : For the purposes of this section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof shall include a case where any person - (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this Act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents ; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents ; or (iv) causes any other circumstances to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.
View Complete Act List Judgments citing this sectionIndian Lighthouse Act, 1927 Section 17
Title: Penalty for Evading Payment of Light-dues
State: Central
Year: 1927
(1) If the owner or master of a ship evades or attempts to evade the payment of any light-dues, expenses or costs payable in respect of the ship under this Act, he shall, on conviction by a Presidency Magistrate or Magistrate of the first class having jurisdiction in any port to which the vessel may proceed or in which she may be found be punishable with fine which may extend to five times the amount of the sum payable. (2) In an proceeding before a Magistrate in a prosecution under sub-section (1) , any such certificate as is mentioned in sub-section (2) of section 16, stating that the owner or master has evaded such payment shall be sufficient proof of the evasion unless the owner or master shows to the satisfaction of the Magistrate that the departure of the vessel without payment of the sum was caused by stress of weather, or that there was lawful or reasonable grounds for such departure.
View Complete Act List Judgments citing this sectionInterest Tax Act, 1974 Section 25
Title: Willful Attempt to Evade Tax, Etc
State: Central
Year: 1974
.....that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine. Explanation.-- For the purposes of this section, a willful attempt to evade any interest-tax, penalty or interest chargeable or imposable under this Act or the payment thereof shall include a case where any person-- (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this Act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) willfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or (iv) causes any other circumstances to exist which will have the effect of enabling such person to evade any interest-tax, penalty or interest chargeable or imposable under this Act or the payment thereof.
View Complete Act List Judgments citing this sectionIndian Ports Act, 1908 Section 45
Title: Penalty for Evading Payment of Port-charges
State: Central
Year: 1908
(1) If the master of a vessel evades the payment of any such sum as is mentioned in section 43, he shall be punishable with fine which may extend to five times the amount of the sum. (2) In any proceeding before a Magistrate on a prosecution under sub-section (1), any such certificate as is mentioned in section 44, sub-section (2), stating that the master has evaded such payment, shall be sufficient prima facie proof of the evasion, unless the master shows to the satisfaction of the Magistrate that the departure of the vessel without payment of the sum was caused by stress of weather, or that there was lawful or reasonable ground for such departure. (3) Any Magistrate having jurisdiction under this Act in any port to which the vessel may proceed, or in which she may be found, shall be deemed to have jurisdiction in any proceeding under this section.
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Section 28AAA
Title: Power to Purchase in Case of Under Valuation of Goods to Evade Tax
State: Karnataka
Year: 1957
.....Commissioner of Commercial Taxes, may appeal to the Appellate Tribunal. (6) Such appeal shall be dealt with as if it were an appeal filed under section 20 or section 22, as the case may be, and all the provisions of that section shall mutatis mutandis apply to such appeal. (7) The authority or officer purchasing goods in exercise of the powers of sub-section (1) subject to provisions of sub-section (6), shall dispose of the goods in public auction within thirty days from the date of such purchase and for value not less than the price paid to the owner of the goods. The sale proceeds so realised should forthwith be paid into the Government Treasury. Explanation.--For the purpose of this section,-- (i) 'Prevailing market price' shall mean the published wholesale price in force in the market at about the time proceedings are taken to purchase such goods. (ii) 'Fair market value' shall mean the price at which the goods are generally bought or sold in the market by dealers in such goods at about the time proceedings are taken to purchase such goods. (iii) 'MRP' or 'Maximum Retail Price' shall mean the price marked on the package in which the goods are contained. (iv).....
View Complete Act List Judgments citing this sectionMajor Port Trusts Act, 1963 Section 115
Title: Penalty for Evading Rates, Etc
State: Central
Year: 1963
Any person who, with the intention of evading payment of the rates lawfully due, in respect of any goods or vessel carrying any goods, to the Board -- (a) understates or incorrectly gives the weight, quantity, value or description of such goods or the tonnage of such vessel in any document presented to any employee of the Board for the purpose of enabling him to determine such rates; or (b) removes or attempts to remove or abets the removal of such goods or such vessel : shall be punishable with fine which may extend to1[ten times] the amount of rates so due subject to a minimum of1[five hundred rupees]. ________________________ 1. Substituted for the word "twice" and words "fifty rupees" by the Major Port Trusts (Amendment) Act (17 of 1982), Section 18 (not yet enforced).
View Complete Act List Judgments citing this sectionExpenditure-tax Act, 1987 Section 25
Title: Wilful Attempt to Evade Tax, Etc.
State: Central
Year: 1987
If a person wilfully attempts in any manner whatsoever to evade; collection or payment of any tax, penalty or interest chargeable or imposable under this Act, or to understate the aggregate of the chargeable expenditure, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Chapter VII
Title: Miscellaneous
State: Karnataka
Year: 1957
.....and collected a tax on the last purchase of sugarcane in the State at the rate of,-- (i) rupees sixty five per tonne, when purchased by a manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar exceeds 10.5 percent; (ii) rupees fifty per tonne, when purchased by a manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar does not exceed 10.5 percent. (2) In addition to the tax payable under sub-section (1) there shall belevied and collected each year by way of cess for the purpose of improvement of roads in sugarcane growing areas reserved for any factory, a tax at the rate of rupees ten per tonne on the purchase of sugarcane by manufacturers of sugar (including khandasari sugar). (3) Every person liable to pay tax under sub-section (1) and cess undersub-section (2) shall furnish such return or returns in such manner and within such period as may be prescribed. (4) Every purchaser shall pay in advance every month the tax payableunder sub-section (1) and cess payable under sub-section (2) on the quantity of sugarcane purchased by him during the preceding month. (5) The provisions of this Act relating to.....
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