Meaning of word "evade" - Indian Laws - General

Meaning of word evade - When the law requires an intention to evade payment of duty then it is not mere failure to pay duty. It must be something more. That is, the assessee must be aware that the duty was leviable and it must deliberately avoid paying it. The word `evade' in the context means defeating the provision of law of paying duty. It is made more stringent by use of the word `intent'. In other words the assessee must deliberately avoid payment of duty which is payable in accordance with law.( TAMIL NADU HOUSING BOARD Vs COLLECTOR OF CENTRAL EXCISE- 1994 (9) TMI 69 - SUPREME COURT)