The petitioner, a dealer in jaggery, groundnut kernel etc., which is a partnership firm submitted the returns in Form A-1 for the assessment year 1966-67 to the respondent who is admittedly the original assessing authority. The assessing authority perused the returns and pointed out in a memo. dated 29th April, 1967, that there were certain mistakes apparent in the return and called upon him to correct his return. In fact he would say that the return includes a turnover which is not liable to tax; and he also pointed out that certain portions of the turnover, as disclosed in the return, were liable to tax at a specified percentage. But he added that unless revised return is filed within seven days of the receipt of that memo., which he calls a notice, he would provisionally assess him and levy a penalty for wilfully submitting an untrue return. It is as against this notice that the petitioner has come up to this court stating that no provisional assessment can be made after the year of assessment is over and no penalty as threatened is called for in the circumstances of the case.

This is a case in which I should straightaway agree with the learned counsel for the petitio