Separate penalty for failure to issue bills can stand despite concealment penalty where the statutory defaults differ.

Penalty for concealment of turnover under sections 19(1) or 43(1) does not bar a separate penalty under section 27(2) where the statutory defaults are distinct. The concealment provisions target suppression of turnover, while section 27(2) addresses failure to issue bills or cash memos to purchasers and also serves the independent purpose of protecting customers. Because the two provisions punish different misconduct, the earlier concealment penalty does not prevent additional liability under section 27(2), and the additional penalty was held legally sustainable.

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Issues: Whether penalty under section 27(2) of the Sales Tax Act could be sustained in addition to penalty already imposed under section 19(1) or section 43(1) of the Sales Tax Act for concealment of the same turnover.

Analysis: Sections 19(1) and 43(1) were treated as provisions directed against concealment of turnover, and the Court noted that penalty could not be imposed under both for the same concealment. Section 27(2), however, was held to operate on a different default, namely the failure to issue bills or cash memos to purchasers. The provision was viewed as serving not only the object of checking concealment but also the independent purpose of protecting customers. Since the defaults under sections 19(1) or 43(1) and section 27(2) were distinct, the earlier penalty did not bar the penalty under section 27(2).

Conclusion: The setting aside of the penalties under section 27(2) was not justified; the additional penalty was legally sustainable and the issue was answered against the assessee and in favour of the department.

Ratio Decidendi: A penalty for concealment of turnover under the reassessment or concealment provisions does not preclude a separate penalty for the independent statutory default of failing to issue bills or cash memos, where the two provisions address different misconducts.

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