Ashok Bhan, J.

1. Sales Tax Tribunal, Haryana, (hereinafter referred to as the Tribunal) has referred the following question of law, arising out of the order of the Tribunal, for opinion of this Court :-

"Whether in the facts and circumstances of the case the Deputy Excise and Taxation Commissioner, Ambala, exercising the revisional authority Under Section 40 of the HGST Act was within his powers to direct the Assessing Authority to initiate penal proceedings against the respondents Under Section 10(7) of the Punjab General Sales Tax Act, ?"

2. The above question arises out of the following facts. M/s Basaunda Singh Waryam Singh assessee (hereinafter referred to as the assessee) filed four quarterly returns for the assessment year 1970-71. under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Punjab Act) showing the total turnover of Rs. 1,28,307.62. It was detected that with the Department of Income Tax, assessee had shown the total turnover of his business at Rs. 4,98,515.46. When confronted with this situation, assessee filed a revised statement of accounts disclosing his gross turnover at Rs. 4,98,515.46 as against the return figure of Rs.