Writ Petition No.9125 of 2011 22.11.2011 Shri Vivek Dalal, learned counsel for the petitioner. Ms. Mini Ravindran, learned Dy. Govt. Advocate for the respondents. With consent heard finally. By this petition filed under Article 226 of the Constitution of India, the petitioner has challenged the order dated 15.11.2011 passed by Assistant Commercial Tax Officer, Anti Evasion Bureau, Indore-B in Case No.IB/737/2011-12. Ms. Mini Ravindran, learned Dy. Govt. Advocate argued that against the impugned order dated 15.11.2011 remedy of statutory appeal is provided under M.P.VAT Act, 2002 and, therefore, this petition be not entertained. Replying the aforesaid objection learned counsel for the petitioner submitted that the petitioner is ready to file appeal but an order to the effect of releasing the vehicle and the goods seized may be passed to avoid damage to the vehicle and the goods. It is the case of the petitioner that the driver of the vehicle in question submitted all documents but merely for want of seal on Form No.49 the vehicle and the goods have been seized and the impugned order has been passed. Having regard to the aforesaid submissions made by the learned counsel for the parties, without expressing any opinion to the merits of the matter we are inclined to dispose of this petition with liberty to the petitioner to assail the impugned order dated 15.11.2011 before the appellate authority constituted under M.P. VAT Act. On petitioner's depositing the tax amount and on furnishing Bank Guarantee for the amount of penalty of the vehicle in question shall be released by the third respondent forthwith. It is further made clear that the release of the vehicle shall be subject to final outcome of the appeal as may be preferred by the petitioner. In case no appeal is filed by the petitioner within 30 days from today then it will be open for the third respondent to invoke the Bank Guarantee and to proceed for realisation of the remaining amount as determined by the impugned order. With the aforesaid observations/directions and liberty the petition stands disposed of. Cc by tomorrow. (Shantanu Kemkar) (Prakash Shrivastava) Judge Judge AM.