WP(C) 4099/2010 BEFORE HON’BLE MRS JUSTICE ANIMA HAZARIKA Heard Mr. J Bora, learned counsel appearing for the petitioner. Also hea rd Mr. D Saikia, learned SC, Finance Deptt. Considering the grievance raised in the petition and as agreed to by the learned counsel appearing for the parties, this writ petition is disposed of at the motion stage itself. The petitioner’s case in brief is that the petitioner is a trader engage d amongst others in the act of dispatching jute to destinations outside the Stat e in course of its interstate trade and commerce. It is also a registered dealer under the Central Sales Tax Act, 1956 (for short ’the Act’) and is subjected to the jurisdiction of the Superintendent of Taxes, Dhubri, Boxirhat Check Post an d Damra Check Post. Its grievance in substance is that though meanwhile, in resp onse to the demand for security for the truck load of jute dispatched outside th e State, it has deposited an amount of Rs.11,000/- for one big truck load of jut e and Rs.32,500/- for five small trucks load of jute as additional security. De spite the same, additional security is being demanded from it without complying with the requirement of prior notice as envisaged under Section 7(3)(b) of the A ct and production of movement certificate is being insisted upon by the Superint endent of Taxes, Damra Check Post and Boxirhat Check Post. Mr. Bora, learned counsel for the petitioner while reiterating the above has sought to reinforce his submission by relying on a decision of this Court r endered in WP(C) No.1080/2009 (M/s Piya Trading Co. Vs- The State of Assam and O rs since disposed of on 3.7.09, which amongst others, has underlined the require ment of prior notice before realization of security in terms of Section 7(3)(b) of the Act as above. Mr. Saikia, learned SC, Finance Deptt. submits that the petitioner’s gri evance based on Section 7(3)(b) is well 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 dire ction to the concerned revenue authority, i.e. Superintendent of Taxes, Dhubri, Boxirhat Check Post and Damra Check Post to afford due opportunity to the petiti oner as contemplated under Section 7(3)(b) of the Act before demanding and reali zing additional security from it in course of its business 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.