Judgment :- THANIKKACHALAM, J. The department is the petitioner herein. The assessee, Tvl. Lucky Rasi Radio House, is the dealers in steel furniture, radios and electrical goods. For the assessment year 1980-81 a penalty of Rs. 597 was levied under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959, for failing to report the sales turnover of steel furniture that is for filing return with incorrect particulars. On appeal the Appellate Assistant Commissioner confirmed the penalty levied by the assessing officer. On further appeal, the Appellate Tribunal deleted the penalty levied by the authorities below on the ground that before completing the assessment by the assessing officer, the assessee has filed a revised return rectifying the mistake occurred in the original return. It is against this order, the department is in revision before us. 2. Learned Additional Government Pleader (Taxes) submitted that the Tribunal was not correct in deleting the penalty levied under section 12(5)(iii) of the Act. Learned counsel pointed out that the revised return was filed only after the defect was pointed out by the assessing officer. Therefore, since the assessee filed a return with incorrect particulars, penalty under section 12(5)(iii) of the Act is warranted. 3. On the other hand none was present on behalf of the respondent/assessee. We have heard the learned Additional Government Pleader (Taxes) and perused the records carefully. The materials on records would go to show that the assessee filed revised return before completing the assessment by the assessing officer. In such a case consistent view was taken by this Court in holding that penalty under section 12(5)(iii) of the Act is not exigible. Considering the abovesaid view taken by this Court, consistently, we are of the opinion that there is no infirmity in the order passed by the Tribunal in cancelling the penalty. Accordingly, this revision is dismissed. No costs.