Judgment :- VEERASWAMI, J. The order imposing penalty is clearly wrong and in excess of the jurisdiction under section 12(3) of the Madras General Sales Tax Act, 1959. The return was no doubt filed belatedly. But it was accepted. Once it is accepted and an assessment made on that basis without invoking best judgment, section 12 does not authorise the revenue to levy penalty. This principle has been laid down by this Court in Bata Shoe Company (P.) Ltd. v. Joint Commercial Tax Officer which applies squarely to this case. The tax case is allowed. No costs.