Penalty for concealed turnover under sales tax law depends on the original return, not later reassessment disclosure.

Penalty under section 15-A(1)(b) of the U.P. Sales Tax Act applied to concealment or furnishing of inaccurate particulars in the original return under section 7, not merely to the turnover disclosed in section 21 reassessment proceedings. Section 21 required only a statement in aid of reassessment and did not create a fresh return obligation. A later disclosure of correct particulars during reassessment did not erase the earlier default. The penalty therefore related to the entire turnover concealed from or incorrectly disclosed in the original return, and was not confined to the statement filed in section 21 proceedings.

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Issues: Whether penalty under section 15-A(1)(b) of the U.P. Sales Tax Act, 1948 was to be computed on the entire turnover found assessable under section 21 proceedings or only on the turnover disclosed in the section 21 statement.

Analysis: Section 21 did not require a fresh return of turnover; it only called for a statement in aid of reassessment. The concealment or furnishing of inaccurate particulars contemplated by section 15-A(1)(b) related to the return filed under section 7. A dealer who had concealed turnover in the original return remained liable to penalty even if, in reassessment proceedings, correct particulars were subsequently furnished. The default was not wiped out by the later disclosure.

Conclusion: Penalty under section 15-A(1)(b) was rightly attracted on the entire turnover concealed from or incorrectly disclosed in the return under section 7, and not merely on the basis of the statement made in the section 21 proceedings.

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