Penalty for evasion of tax.

If the Commissioner or the assessing authority, as the case may be, is satisfied that a proprietor, in order to evade or avoid payment of tax, has,- (a) concealed any particulars from any return, filed by him ; or (b) deliberately furnished incorrect particulars in any return ; or (c) concealed any transaction from his account books ; or (d) not maintained proper and clear accounts, which prevents the Commissioner or the assessing authority to assess the tax due from him, he shall direct the proprietor to pay a penalty, in addition to the tax and interest payable by him of a sum, equal to double the amount of the tax, as may be assessed.