The judgment of this Court depended upon the true construction of clause (b) section 16(1) of the Act which read: "16.(1) If any Person (a) . . . . . ; or (b) has without reasonable cause failed to pay the tax due within the time allowed; or 601 (c) has without reasonable cause failed to furnish the return of his turnover, or failed to furnish it within the time allowed; or . . . . the assessing authority may direct that such person shall pay by way of penalty, in the case referred to in clause (a) in addition to the fee payable by him, a sum not exceeding Rs. 50/ and in the case referred to in clause (b), in addition to the amount payable by him, a sum not exceeding half of that amount, and that in cases referred to in clauses (c) and (d), in addition to the tax payable by him, a sum not exceeding half the amount of tax, determined; in the case referred to in clause (e), in addition to the tax payable by him, a sum not exceeding double the amount of tax, if any which would have been avoided if taxable turnover as returned by such person had been accepted as correct turn over and in the cases referred to in clauses (f), (ff) and (g), a sum not exceeding Rs 100/ ".