Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21A] [Entire Act] State of Assam - Subsection Section 21A(b) in The Assam Amusements and Betting Tax Act, 1939 (b)fraudulently or wilfully evades the payment of any tax under this Chapter or conceals his liability to such tax;