WP(C) 2952/2010 BEFORE HON’BLE MR. JUSTICE AMITAVA ROY Heard Mr. D. Senapati, learned counsel for the petitioner and Mr. D. Saikia, lea rned Standing Counsel, Finance Department, Govt. of Assam. Having regard to the issues raised and the relief sought for, this petition is b eing disposed of at the motion stage. The present grievance of the petitioner relates to the demand made by the concer ned revenue authorities for security and movement certificate(s) for the transpo rtation of the goods outside the State, which they contend is in violation of th e mandatory provision of the Assam Value Added Tax Act and the Rules framed ther eunder, as well as the Central Sales Tax Act, 1956. Shortly put, the facts necessary for the order proposed is that, the petitioner is a trader engaged amongst others in the act of dispatching jute to destination s outside the State in course of its interstate trade and commerce. It is also a registered dealer under the Central Sales Tax Act, 1956(hereinafter for short referred to as the Act) and is subject to the jurisdiction of the Superintendent of Taxes, Dhubri. It had been in response to the demand for security for the t ruck load of jute dispatched outside the State, depositing an amount of Rs.5,000 /- per truck(which has since enhanced to Rs.6,500/-) with effect from 13.02.2009 . Mr. Senapati, while reiterating the above has relied 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 03.07.2009, to underline the requirement of prior noti ce before realization of security in terms of Section 7(3)(b) of the Act as abov e. Mr. Saikia submits that the petitioner’s grievance based on Section 7(3)(b) is w ell founded in view of the decision of this Court in M/s Piya Trading Co.(Supra) . In the above view of the matter, this petition stands closed with a direction to the concerned revenue authority i.e. Superintendent of Taxes, Dhubri to afford due opportunity to the petitioner as contemplated under Section 7(3)(b) of the A ct before demanding and realizing additional security from it in course of its b usiness 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.