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Wealth-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.

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Income 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.

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Hotel-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.

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Government of India Act, 1915-19 [Repealed] Section 124

Title: Certain Acts to Be Misdemeanours: Oppression--wilful Disobediencebreach of Duty--trading--receiving Presents

State: Central

Year: 1915

.....or engaged in any trade or business, he may, during the term of his office with the sanction in writing of the Governor-General, or, in the case of ministers, of the governor of the province, and in any case subject to such general conditions and restrictions as the Governor-General in Council may prescribe, retain his concern or interest in that trade or business, but shall not, during that term, take part in the direction or management or that trade of business.] ________________________ 1. These words were inserted by Part II of Sch. II of the Government of India Act, 1919 (9 & 10 Geo. 5, Ch. 101.) 2. This proviso was inserted by Part. I of bart II Sch. II of the Government of India Act, 1919 (9 & 10 Geo. 5, Ch. 101.)

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Oriental Gas Company Act ,1857 Section 13

Title: Penalty for Wilfully Damaging Pipes

State: Central

Year: 1857

Every person who shall wilfully remove, destroy, or damage any pipe.pillar, post, plug, lamp, or other work of the said Company for supplying Gas, or who shall wilfully extinguish any of the public lamps or lights, or waste or improperly use any of the Gas supplied by the said Company, shall, for each such offence, forfeit to the said Company any sum not exceeding fifty rupees, in addition to the amount of the damage done.

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Standards of Weights and Measures Enforcement Act, 1985 (54 of 1985) Section 57

Title: Wilful Verification or Disclosure in Contravention of Law

State: Central

Year: 1985

(1) If any Inspector or any other officer exercising powers under this Act or any rule made thereunder wilfully verifies or stamps any weight or measure in contravention of the provisions of this Act or of any rule made thereunder, he shall, for every such offence, be punished with imprisonment for a term which may extend to one year, or with fine which may extend to two thousand rupees, or with both. (2) If any Inspector or other officer who enters into any premises in the course of his duty wilfully discloses, except in the performance of such duty, to any person any information obtained by him from such premises with regard to any trade secret or any secret in relation to any manufacturing process, he shall be punished with imprisonment for a term which may extend to one year, or with fine which may extend to two thousand rupees, or with both.

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Fire Force Act, 1964 Section 26

Title: Wilfully Obstructing Fire-fighting Operations

State: Karnataka

Year: 1964

Any person who wilfully obstructs or interferes with any member of the Force who is engaged in fire-fighting operations shall be punishable with imprisonment which may extend to three months or with fine which may extend to five hundred rupees or with both.

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Forest Act, 1963 Section 34

Title: Suspension of Rights in Cases of Fires Caused Wilfully or by Gross Negligence

State: Karnataka

Year: 1963

Whenever fire is caused wilfully or by gross negligence in any land notified as protected forest under sub-section (4) of section 33; by any person having rights of pasture or to forest produce or by any person in his employment, the State Government may, without prejudice to any punishment under this Act direct that in such land, or any specified portion thereof, the exercise of all or any rights of pasture or to forest produce of any such person shall, for such period as it thinks fit, be suspended.

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Bombay Police Act, 1951, (Maharashtra) Section 120

Title: Wilful Trespass

State: Maharashtra

Year: 1951

Whoever without sastisfactory excuse wilfully enters or remains in or upon any dwelling house or premises or any land or ground attached thereto, or on any grounds, building, monument or structure belonging to Government or appropriated to public purposes, or on any boat or vessel, shall, on conviction, whether he causes any actual damage or not, be punished with fine which may extend to1[five thousand rupees]. ___________________ 1. These words were substituted for the words "twenty rupees" by Mah. 40 of 2000, s. 17, (w.e.f. 9-10-2000).

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Expenditure-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.

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