WP(C) 5809/2009 BEFORE HON’BLE MR. JUSTICE AMITAVA ROY Heard Mr. T.C. Khatri, learned Sr. Counsel for the petitioner and Ms. A. Verma, learned Standing Counsel, Finance Department. The petitioner’s grievance pertains to realization of additional security under the Central Sales Tax Act, 1956(hereinafter for short referred to as the Act) is in violation of Section 7(2A)/(3A) and (3B) thereof. Mr. Khatri, while reiterating the above, in course of his argument has placed re liance to reinforce the same on the decision rendered by this Court in WP(C) No. 240/2009(Sushila Devi Agarwala vs. State of Assam and Ors.) and WP(C) No.1080/20 09(M/s. Priya Trading Co. Vs. State of Assam and Ors.), which in essence has hel d against the demand and realization of such additional security without prior c ompliance of the requirement of notice U/s.7(3B) of the Act. The determination made in the aforementioned writ petitions squarely cover the i ssues involved herein. The learned Standing Counsel, Revenue has expressed her approval to this as well. In the above view of the matter, this petition stands closed in terms of the dec ision rendered in the aforementioned writ petitions. No costs.