WP(C) 4723/2010 BEFORE THE HON’BLE MR. JUSTICE T. VAIPHEI Heard Mr. J. Bora, learned counsel for the petitioner. Also heard Mr. D. Saikia, learned Standing Counsel for the Finance Department. It is stated by the learned counsel for the petitioner that the instant writ pet ition is squarely covered by the judgment and order dated 3.7.2009 passed by thi s Court in WP(C) No. 1080/2009 (M/s. Piya Trading Co. Vs. The State of Assam and Ors. Para 18). The facts of the case relevant for disposal of this petition are that the petiti oner, who is a trader, dispatched Supari to destination outside the inter state trade and commerce. He is a registered dealer under the Central Sales Tax Act, 1 956 under the jurisdiction of the Assistant Commissioner of Taxes. The petitione r is aggrieved by the action of the respondents in requiring him to furnish addi tional securities for dispatching Supari outside the State of Assam. The learned counsel for the petitioner contends that the impugned action has bee n taken by the respondents without giving him an opportunity of hearing and as s uch it is contrary to law laid down by this Court in M/s. Piya Trading Co. (Supr a). The learned Standing Counsel for the Finance Department fairly concedes that the case is a covered case and as such he has no objection to disposing of this cas e in terms of the decision of this Court in M/s. Piya Trading Co. (Supra). Consequently the respondents are directed not to demand additional secur ity from the petitioner without issuing notice upon the petitioner. The writ petition stands allowed in the above terms.