WP(C) 20/2010 BEFORE HON’BLE MR JUSTICE AMITAVA ROY Heard Mr Borah, learned counsel for the petitioner. Also heard Mr Sai kia, learned Standing counsel , Finance Department. Having regard to the issues raised and the relief sought for, this peti tion is being disposed of at the motion stage. Shortly put, the facts necessary for the order proposed is that, the p etitioner is a trader engaged amongst others in the act of dispatching jute to destinations outside the State in course of its interstate trade and commerce. I t is also a registered dealer under the Central Sales Tax Act, 1956 ( for short, hereafter referred to as the ’Act’) and is subjected to the jurisdiction of th e Superintendent of Taxes, Dhubri, Boxirhat Check Post and Damra Check Post. It s grievance in substance is that , though meanwhile, in response to the demand for security for the truck load of jute dispatched outside the State, it has de posited an amount of Rs.33,000.000 on 1.11.2009 as additional security for three trucks . Despite the above , additional security is being demanded from it w ithout complying with the requirement of prior notice as envisaged under Section 7(3)(b) of the Act and production of movement certificate is being insisted upo n by the Superintendent of Taxes, Damra Check Post and Boxirhat Checkpost. Mr Borah while reiterating the above has sought to reinforce his submiss ion by relying on a decision of this Court rendered in WP( C) No.1080/2009 M/S Piya Trading Co. vs. The State of Assam and Ors since disposed of on 3.7.09, wh ich amongst others , has underlined the requirement of prior notice before rea lization of security in terms of Section 7(3)(b) of the Act as above. Mr Saikia, learned Standing Counsel, Finance Department submits that the petitioner’s grievance based on Section 7(3)(b) is well founded in view of th e decision of this Court in M/s Piya Trading Co(Supra). In the above view of the matter, this petition stands closed with a dire ction to the concerned revenue authority i.e. Superintendent of Taxes, Dbubri, B oxirhat Check Post and Damra Check post to afford due opportunity to the petiti oner as contemplated under Section 7(3)(b) of the Act before demanding and reali zing additional security from it in course of its business of transportation of truck load of jute to the destinations outside the State of Assam. The petition stands closed in the above terms. No costs.