Wilful tax evasion: criminal liability attracts imprisonment and fine; false entries or omissions constitute the offence. A wilful attempt to evade tax under the Expenditure tax Act is a criminal offence punishable by rigorous imprisonment and fine, in addition to other statutory penalties. The offence covers intentional evasion of collection or payment of tax, penalty or interest or understatement of chargeable expenditure. Illustrative conduct includes possession of books or documents with false entries, making false entries, wilful omission of relevant entries, and causing circumstances that enable evasion of tax, penalty or interest.