(1) THESE appeals by the assessee confined to the question of penalty which has been imposed on the assessee. (2) WE do not find any ground to interfere with the majority opinion of the tribunal imposing the penalty. However, in view of the difference of opinion among the Members on the question of penalty, we direct, consequent upon the imposition of penalty, no prosecution should be launched against the assessee. Subject to these observations the Civil are dismissed.