Penalty for concealment of chargeable interest is imposed in addition to tax, up to a multiplier of tax evaded. Assessing Officers and Commissioners (Appeals), upon being satisfied that a person has concealed or furnished inaccurate particulars of chargeable interest, may direct a penalty in addition to interest-tax payable; the penalty is determined by reference to the interest-tax sought to be evaded on account of such concealment or inaccurate particulars and is subject to the statute's prescribed minimum and maximum bounds.