( 1. ) THE petitioner, a partnership firm, carries on business in automobiles, spare parts and other goods at Indore and is a registered dealer under the M. P. General Sales Tax Act, 1958 (hereinafter called the Act ). For the period 1st April, 1967, to 31st March, 1968, the petitioner-firm filed four quarterly returns; but all these returns were admittedly filed late. The petitioner was accordingly given a notice (annexure A) dated 25th September, 1970, requiring the petitioner, inter alia, to show cause why penalty under Sub-section (3) of Section 17 of the Act should not be imposed on the petitioner. The petitioner then filed a reply (annexure B) showing cause against imposition of penalty, in which it was stated, relying on the decision of this Court in Pyarelal v. State of M. P. 1971 M. P. L. J. 249, that mere late filing of return did not render the dealer liable for penalty under Section 17 (3) of the Act. The assessment order in the present case was passed on 31st March, 1971, in which there was no decision relating to imposition of penalty.

( 2. ) IN the meantime, on 6th May, 1971, the M. P. General Sales Tax (Amendment and Validation) Act, 1971 (No. 13 of 1971),