C.S.P. Singh, J.

1. THE Board of Revenue, in pursuance of the directions issued by this court, referred the following three questions for opinion :

"1. Whether under section 17 of the Act, it is deliberate and conscious attempt at concealment or furnishing of inaccurate particulars which is liable to penalty or the penalty can be levied even in respect of accidental or clerical mistakes ?

2. Whether the assessee is absolved of the default contemplated by section 17, if he filed a revised return under section 15(4) of the Act before the assessment is made ?

3. Whether, on the facts and in the circumstances of the case, the penalty of Rs. 10,000 has rightly been imposed upon the assessee ?"

2. FOR the year 1359F, the assessee filed his return on September 15, 1951. On October 21, 1951, a letter was received by the Naib Tahsildar for checking the books of the assessee which were duly filed. The Naib Tahsildar while checking the books found a number of omissions and inaccuracies in the register of collections maintained by the assessee's Ziledar, when compared with the monthly statement of revenue collections submitted by the assessee's Ziledar. In the statement of the Ziledar, th