Non-disclosure of dispute by operational creditor may trigger penalty for concealment in insolvency proceedings. Contravention arises where an operational creditor conceals, in a section 9 application, that the corporate debtor had notified a dispute regarding the unpaid operational debt or full and final payment. Liability also extends to any person who authorised, permitted, or acted on such concealment. On an application by the Board, the Central Government, or an authorised person, the Adjudicating Authority may impose a penalty for such concealment.