RAMANUJAM, J.

This is an appeal filed by the assessee against the suo motu order passed by the Board of Revenue levying for the first time a penalty of Rs. 22, 665, which, according to the Board of Revenue, the assessing officer should have levied under section 12(3) of the Tamil Nadu General Sales Tax Act, while making the assessment. In the proceedings for assessment, the assessee's account books were rejected on the basis of certain anamath books recovered from the assessee's place of business and a best judgment assessment was made. The said best judgment assessment resulted in an addition of a sum of Rs. 7, 60, 500 to the turnover of Rs. 9, 99, 449.46 returned by the assessee. At the time of making the best judgment assessment under section 12(2), the assessing authority had not passed any order under section 12(3). Even in the appeal filed before the Appellate Assistant Commissioner by the assessee, the Appellate Assistant Commissioner did not consider the question of penalty leviable under section 12(3). After the appellate authority passed the order granting a relief on a turnover of Rs. 5, 000, the Board of Revenue, in exercise of its suo motu powers, called for