https://www.taxtmi.com/caselaws?id=147232 Fraudulent evasion of tax under section 45(2)(b) of the Madras General Sales Tax Act, 1959 requires proof of deception and an intent to defraud, not merely prolonged non-payment after notice and time to pay. The meaning of "fraudulently" is read in its ordinary sense and by reference to section 25 of the Indian Penal Code, 1860. Where there is no evidence of concealment, dissipation of assets, or other circumstances showing a deliberate attempt to defeat recovery, fraudulent intent cannot be inferred from arrears alone. A genuine dispute over the validity of the assessment also negatives an inference of fraud. en-us Fri, 23 Sep 1966 00:00:00 +0530 Wed, 24 Apr 2013 10:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147232 Fraudulent evasion of tax under section 45(2)(b) of the Madras General Sales Tax Act, 1959 requires proof of deception and an intent to defraud, not merely prolonged non-payment after notice and time to pay. The meaning of "fraudulently" is read in its ordinary sense and by reference to section 25 of the Indian Penal Code, 1860. Where there is no evidence of concealment, dissipation of assets, or other circumstances showing a deliberate attempt to defeat recovery, fraudulent intent cannot be inferred from arrears alone. A genuine dispute over the validity of the assessment also negatives an inference of fraud. Case-Laws VAT and Sales Tax Fri, 23 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147232