Chellappah V. Commissioner Of IncomeTax

1951 Present: Basnayake J.

CHELLAPPAH, Appellant, and COMMISSIONER OF INCOME TAX, Respondent

S. C. 1,260-M. C. Colombo, 5,317/A

Income Tax Ordinance-Omission of income from return-Making false statement or entry in return-Prosecution under section 87 (1)-" Wilfully with intent to evade tax "-Meaning of words " wilfully " and " evade "-Excess Profits Duty Ordinance, No. 38 of 1941, s. 12 (5).

In a prosecution under section 87 (1) of the Income Tax Ordinance-

(i) the burden is on the Crown to prove that the accused " wilfully with intent to evade tax " committed any one of the acts specified in the section.

(ii) the word " wilfully " should be construed as meaning deliberately or purposely with the evil intent of committing the act or acts enumerated in the section.

(iii) the word " evade " must be understood not in the innocuous sense of avoid tax by taking advantage of the statute, but in the sense of unlawfully escape or avoid by fraud, misrepresentation or underhand contrivance.

(IV) the omission from a return of any income does not constitute an offence unless it is done deliberately and with evil intention of de

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