VEERASWAMI, J.

This is to revise an order of the Tribunal upholding validity of the levy of penalty under section 9(3) of the Central Sales Tax Act, 1956, read with section 12(3) of the Madras General Sales Tax Act, 1959. The matter relates to the assessment year 1959-60. The assessee was provisionally assessed for the year on a turnover of Rs. 17, 002.96 on the foot of the return filed by it in Form A. There was an inspection of the place of business by a Special Deputy Commercial Tax Officer (Detection), Thanjavur, along with a certain other officer on 8th October, 1959, and certain secret accounts in Gujarati language were recovered. They are claimed to relate to the years 1954-55 to 1959-60 and transactions relating to the assessee's business. On a scrutiny of the accounts a further turnover of Rs. 5, 63, 053.42 was discovered for the year in question, and eventually there was an assessment of a net turnover of Rs. 3, 86, 099.26. At the same time a turnover of Rs. 1, 76, 954.16 was charged to tax under the provisions of the Central Sales Tax Act. On the view that the assessee failed to disclose the turnover so brought to tax a penalty of Rs. 18, 580.17 was levied und