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Home Bare Acts Phrase: wilfullyWealth-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 sectionGovernment 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.)
View Complete Act List Judgments citing this sectionOriental 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.
View Complete Act List Judgments citing this sectionStandards 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.
View Complete Act List Judgments citing this sectionRailways Act, 1989 Section 153
Title: Endangering Safety of Persons Travelling by Railway by Wilful Act or Omission
State: Central
Year: 1989
If any person by any unlawful act or by any wilful omission or neglect, endangers or causes to be endangered the safety of any person travelling on or being upon any railway, or obstructs or causes to be obstructed or attempts to obstruct any rolling stock upon any railway, he shall be punishable with imprisonment for a term which may extend to five years.
View Complete Act List Judgments citing this sectionBirths, Deaths and Marriages Registration Act, 1886 Section 27
Title: Penalty for Wilfully Giving False Information
State: Central
Year: 1886
D.--Penalty for False Information If any person wilfully makes, or" causes to be made, for the purpose of being inserted in any register of births or deaths, any false statement in connection with any notice of a birth or death under this Act, he shall be punished with imprisonment for a term which may extend to three years, or with fine, or with both.
View Complete Act List Judgments citing this sectionTelecom Regulatory Authority of India Act, 1997 (24 of 1997) Section 20
Title: Penalty for Wilful Failure to Comply with Orders of Appellate Tribunal
State: Central
Year: 1997
If any person wilfully fails to comply with the order of the Appellate Tribunal, he shall be punishable with fine which may extend to one lakh rupees and in case of a second or subsequent offence with fine which may extend to two lakh rupees and in the case of continuing contravention with additional fine which may extend to two lakh rupees for every day during which such default continues.]
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.
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