JUDGMENT

JASWANT SINGH, J. :— This is an appeal by Special Leave against the judgment and order dated May, 4 1973 passed by the High Court of Madras in T.C. NO. 223 of 1969.

2. It appears that the appellants who are dealers in refrigerators spare parts etc. submitted a return for the year 1964-65 to the Joint Commercial Tax Officer, Madras (hereinafter called the Assessing Authority) under the Madras General Sales Tax Act, 1959 (hereinafter referred to as the Act) showing a total taxable turnover of Rupees 6,41,031.77. On checking the account of the appellants, the Assessing Authority by its order dated January 31, 1966 made an addition of Rs. 33,710.88 to the turnover reported by the appellants and assessed the sales Tax on the turnover of Rupees 6,74,742.65. The appellants did not choose to prefer an appeal against this assessment.

3. On January 7, 1967, the Deputy Commissioner, Commercial Taxes, Madras Division, in exercise of his suo motu power of revision under Section 32 of the Act issued a notice to the appellants calling upon them to show cause why a penalty of Rs. 5,056/- on the aforesaid undisclosed turnover of Rs. 33,710.88 be not levied against them.

4. In response to the