Wilful attempt to evade tax, etc.

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..... shall, without preju dice 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. Explanation.— For the purposes of this section, a wilful attempt to evade collection or payment of any tax, penalty or interest chargeable or i .....

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