ORDER: The petitioner has come forward with this writ petition praying for the issuance of a writ of mandamus forbearing the respondents from collecting or demanding timber tax from the petitioner. 2. The petitioner’s unit is a manufacturer of plywoods, carrying on business at Pondicherry. They have imported timber, which reached the Chennai Port Trust. When it was about to be transited to Pondicherry, the respondents demanded tax on timber. 3. Mr.K.S.Natarajan, learnedcounsel appearing for the petitioner submits that no tax can be levied by the Corporation of Chennai on any timber brought into the city in the course of transit to any place. In support of his contention, the learned counsel relied on Sec.129 of the Chennai City Municipal Corporation Act, 1919, which runs as follows: "129. Tax on Timber: (1) If the council by a resolution determines that a tax shall be levied on timber brought into city, such tax shall be levied at such rates, not exceeding five rupees per ton, and in such manner as may be determined by the council: Provided that no tax shall be levied on any timber brought into the city in the course of transit to any place outside the city and directly removed out of the city by rail, road or water. (2) No timber shall, except in the case referred to in the proviso to Sub-sec.(l), be brought into the city unless the tax due thereon has been paid. (3) The tax shall be levied on timber kept within the city for sale if the Commissioner has reason to believe that the tax, if any, due thereon has not been paid: Provided that the tax shall not be levied if the person keeping the timber for sale produces satisfactory proof of the previous payment of the tax thereon. (4) The Commissioner may call for the accounts of any person keeping timber for sale for the purpose of levying the tax under Sub-sec.(3). (5) If the commissioner is satisfied that any person has wilfully evaded the payment of tax leviable under this section, the commissioner may direct that such person shall, in additional to such tax, pay by way of penalty, a sum not exceeding the amount of such tax. Such penalty shall be recoverable in the same manner as the tax. (5) If the commissioner is satisfied that any person has wilfully evaded the payment of tax leviable under this section, the commissioner may direct that such person shall, in additional to such tax, pay by way of penalty, a sum not exceeding the amount of such tax. Such penalty shall be recoverable in the same manner as the tax. (6) The council may make by-laws for the seizure and sale of timber in respect of which the tax due is not paid and otherwise for carrying out all or any of the provisions relating to the levy of tax on timber. 4. It is seen from the said section that no tax will be levied on any timber brought into the city in the course of transit to any place outside the city and directly removed out of the city by rail, road or water, while so, it is not proper on the part of the Corporation demanding tax for the said timber. 5. Mr.C.Ravichandran, learned counsel appearing for the Corporation/respondents 1 and 2 submitted that if the transit to Pondicherry is proved, the Corporation will not levy any tax on it. 6. Learned counsel appearing for the petitioner submitted that the petitioner will execute a per- sonal bond and produce ‘End User’ Certificate from the Excise Department, Pondicherry to prove that the timber is brought to Madras to be transited to Pondicherry, within fifteen days from the date of removal of goods from the Chennai Port Trust. The said undertaking is recorded. 7. In view of the said undertaking, I direct the petitioner to execute a personal bond to the respondent-Corporation and also produce necessary ‘End User’ Certificate from the Excise Department, Pondicherry, within a period of fifteen days from the date of removal of goods from the Chennai Port Trust. 8. The writ petition is allowed in the above terms. No costs. Consequently, connected W.P.M.P. is closed.