( 1. ) BY this reference under Section 44 (1) of the M. P. General Sales Tax Act, 1958, hereinafter referred to as the "act" the Board of Revenue has referred the following question of law to this Court for its opinion : Whether, under the facts and circumstances of the case, the imposition of penalty under Section 43 of the State Act was justified ?

( 2. ) THE material facts giving rise to this reference, as set out in the statement of the case, are as follows :

The assessee is a dealer in tendu patta, cotton-seeds, bidis, etc. , and was assessed to sales tax for the Diwali year 1966-67 under the Central Sales Tax Act, 1956. The turnover shown in the original returns was Rs. 15,96,463. 87. The assessee, however, submitted a revised return in which an additional turnover of Rs. 3,01,527 was shown. The assessing authority commenced penalty proceedings under Section 43 of the Act and held that the assessee had concealed his turnover of Rs. 3,01,527. In this view of the matter, penalty of Rs. 3,000 was imposed on the assessee under Section 43 of the Act. The appeal npreferred by the assessee before the Deputy Commissioner of Sales Tax was dismissed. On further appeal, the lear