WP(C) 4602/2010 BEFORE HON’BLE MR. JUSTICE AMITAVA ROY Heard Mr. Borah, learned Counsel for the petitioner. Also heard Mr. Saikia, learned Standing Counsel, Finance Department. Having regard to the issues raised and the relief sought for, th is petition is being disposed of at the motion stage. Shortly put, the facts necessary for the order proposed is that, the petitioner is a trader engaged amongst others in the act of dispatching jut e to destinations outside the State in course of its interstate trade and commer ce. It is also a registered dealer under the Central Sales Tax Act, 1956 (for sh ort, hereafter referred to as the Act) and is subjected to the jurisdiction of t he 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 truckload of jute dispatched outside the State, it has deposite d an amount of Rs. 1,28,000/- on 8/4/2009 and Rs. 12,600/- on 27/8/2010 as addit ional security for its trucks, further security is being demanded from it withou t 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 upon by the Superintendent of Taxes, Damra Check Post and Boxirhat Checkpost. Mr. Borah while reiterating the above has sought to reinforce hi s submission by relying on a decision of this Court rendered in WP(C) 1080/2009, M/s Piya Trading Co. versus the State of Assam and ors (since disposed of on 3/ 7/2009) which amongst others has underlined the requirement of prior notice befo re realisation of security in terms of Section 7(3)(b) of the Act as above. Mr. Saikia submits that the petitioner’s grievance based on Sect ion 7(3)(b) is well founded in view of the decision of this Court in M/s Piya Tr ading Co, supra. In the above view of the matter, this petition stands closed wit h a direction to the concerned revenue authority i.e. Superintendent of Taxes, D hubri, Boxirhat Check Post and Damra Check Post to afford due opportunity to the petitioner as contemplated under Section 7(3)(b) of the Act before demanding an d realizing additional security from it in course of its business of transportat ion of truck load of jute to destinations outside the State of Assam. The petition stands closed in the above terms. No costs.