WP(C) 6042/2011 BEFORE THE HON’BLE MR. JUSTICE HRISHIKESH ROY The petitioner who is an assessee under the Assam Value Added Tax Act, 2003 (her einafter referred to as ’the VAT Act, 2003’) is aggrieved by the action taken by the Superintendent of Taxes, Digboi (respondent No.4), whereby the Books and Ac counts of the assessee were seized and they were required to respond to the noti ce given by the Officer for verification of the accounts. 2. Mr. S Bhattacharyya, leaned counsel contends that since all the document s in possession of the petitioner was seized by the Authorities, the dealer is h andicapped and is unable to give an appropriate response to the notice received from the respondent No.4. He further claims that the petitioner has already paid his taxes and nothing further is due from him. 3. Mr. R Dubey, the learned standing counsel, Revenue however submits that the Department is simply carrying out a verification exercise and if the assesse e is able to satisfy that taxes are not due from them, no further action will be taken. The Departmental counsel further assures that if the petitioner is facin g any difficutly because of the seizure of the documents, the Authorities are ag reeable to provide the dealer with copies of the requisite documents to enable t hem to file an effective response to the queries made by the Revenue Officer. 4. In view of the submissions made, I dispose of this case by directing the respondents to furnish to the petitioner copies of the necessary documents and to give him sufficient time thereafter, to enable him to furnish an effective re sponse. No coercive steps shall be taken, without consideration of the reply of the assessee. 5. The petitioner may give a written requisition within 7 days for copies o f the documents wanted by them and the same be furnished to the assessee within a week thereafter. 6. Case is disposed of accordingly.