WP(C) 4214/2010 BEFORE HON’BLE MRS. JUSTICE ANIMA HAZARIKA Heard Ms.Nitu Hawelia learned counsel appearing for the petitioner. Also heard Mr.D.Saikia learned Standing Counsel, Finance(Taxation)Department. Having regard to the issues raised and the relief sought for, this petit ion is being disposed of at the motion stage. Shortly put the facts necessary for the order proposed, are that the pet itioner is a trader engaged, amongst others, in the act of dispatching supari to destinations outside the State in course of its interstate trade and commerce. It is also a registered dealer under the Central Sales Tax Act, 1956(for short h ereafter referred to as the Act) and is subject to the jurisdiction of the Sup erintendents of Taxes, namely, Boxirhat Check Gate,Dhubri, Digarkhal Check Gate, Khanapara, Khanapara Check Gate, Khanapara, Kabaitary Check Gate Jogighopa and Damra Check Gate . Its grievance, in substance, is that, additional security un der the Act is being demanded from it in excess of the due and also without comp lying with the requirement of prior notice as envisaged under Section 7(3)(b) of the Act. Ms.Hawelia, while reiterating the above, has sought to reinforce her sub mission by relying on a decision of this Court rendered in WP(C) 1080/2009,M/s P iya Trading Co. Vs. the State of Assam & Ors., since disposed of on 3.7.2009, wh ich amongst others, has underlined the requirement of prior notice before real izing 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 the decision of this Court in M/S Piya Trading (Supra). In the above view of the matter, this petition stands closed with a dire ction to the concerned revenue authority i.e. the Superintendents of Taxes of Bo xirhat Check Gate,Dhubri, Digarkhal Check Gate, Khanapara, Khanapara Check Gate, Khanapara, Kabaitary Check Gate Jogighopa and Damra Check Gate to afford due o pportunity to the petitioner as contemplated under Section 7(3)(b) of the Act before demanding and realizing additional security from it in course of its bus iness of transportation of truck load of supari to the destinations outside the State of Assam. The petition stands disposed of in the above terms. No costs.