the statement of the petitioner, the day old chicks and poultry feed were supplied by Tamil Nadu based dealer MBS. The books of accounts of the petitioner were called for verification. As per the books of accounts produced, the petitioner had purchased day old chicks, 8400 Nos. for Rs.3,36,630/- from M/s. Sreeragam Traders, Palakkad. He sold 15,930 kgs of live chicken at price Rs.15,93,000/- to sundry dealers. The assessing authority, after examining the books of accounts was of the view that the petitioner/dealer was required to pay tax of Rs.2,30,985/- on the sale value of 7695 Nos. of day-old chicks for Rs.15,93,000/-. The petitioner was issued with notice and the petitioner opted for compounding of the offence under Section 74 of the Act by making payment of compounding fee of Rs.2,31,000/-. The said compounding application was accepted by the Intelligence Officer, Squad No.1, Thrissur vide order dated 10.04.2017 Ext.P1. The Intelligence Officer directed the petitioner to pay the tax amount of Rs.2,31,000/- forthwith. Admittedly, the petitioner did not pay the said tax amount. While the petitioner did not pay the tax amount, notice under Section 25(1) of the Act was issued to the petitioner for
