IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 24TH MARCH 2009 / 3RD CHAITHRA 1931 WP(C).No. 9359 of 2009(L) ------------------------------------------- PETITIONER(S): ---------------------- M.M.SAW MILLS & INDUSTRIES, ADOOPARAMBU, MOOVATTUPUZHA, ERNAKULAM DISTRICT, REPRESENTED BY ITS PROPRIETOR M.M.MOHAMMED KUNJU. BY ADV. SRI.C.A.MAJEED RESPONDENT(S): -------------------------- INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 9359 OF 2009 L -------------------------------------- Dated this the 24th March, 2009 JUDGMENT Petitioner challenges Ext.P3. It is a notice issued under Section 47(2) of the KVAT Act, 2003. The defect noticed is as follows: “As per the delivery note accompanied the volume of timber transported is 465.1 CFT (16.425 cbm), but on convertion of Cub. Mt. into CFT, the volume of the timber is 580 CFT. Hence SD demanded for the differential volume ie. 114.9 CFT valued at Rs.800/= per Sq.Ft. Value estimated is Rs.91,920/=.” Security deposit of Rs.23,230/= was demanded. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. After having heard the matter, the Writ Petition is disposed of as follows: Learned counsel for the petitioner submits that the petitioner will pay the amount towards advance tax. Upon the WPC.9359/09 L 2 paying the amount demanded in Ext.P3, the adjudication will be completed in accordance with law within one month from the date of payment of the amount and upon payment of the amount, the goods will be forthwith released to the petitioner. In the adjudication, if the contentions of the petitioner are upheld, the amount will be appropriated towards tax. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge