JUDGMENT : ( 1. ) CERTAIN goods which the petitioner No. 2, N. K. Industries, claims to belong to it were being transported through the petitioner 13 No. 1, M/s. Reliable Roadways, and were seized at a check post barrier. Ultimately, on the ground that a breach of Sub-section (8) of Section 29-A of the M. P. General Sales Tax Act, 1958 had been committed, a penalty in the sum of Rs. 1,05,600 was imposed. It is this order along with consequential demand notice which is sought to be quashed in the present writ petition. ( 2. ) BY interim order dated 10th October, 1984, the seized goods were directed to be released on furnishing bank guarantee and we are informed by the learned counsel for the petitioners that the goods have been released in pursuance of that order on the bank guarantee in the sum of Rs. 1,05,600 representing the amount of penalty being furnished by the petitioners. We have further been informed that against the impugned order of imposition of penalty, the petitioners have also preferred a revision before the Divisional Commissioner of Sales Tax, Chhindwara, which is still pending. ( 3. ) HAVING heard learned counsel for the parties, we are of the opinion that since a revision is already pending against the impugned order, the petitioners should be required to pursue the said remedy and no decision in regard to the validity of the order of imposition of penalty is needed at this stage in the present writ petition. ( 4. ) IN the result, this writ petition is dismissed without going into the merits of the impugned order of penalty on the ground that the petitioners should pursue the revision which they have filed against that order and which is still pending. The petitioners are, however, directed to renew the bank guarantee furnished in pursuance of the interim order passed by this Court dated 10th October, 1984, till disposal of the revision aforesaid. The revisional authority, while passing final orders in the revision, is authorised to pass necessary orders with regard to the discharge of the bank guarantee furnished by the petitioners as a consequence of the final orders being passed in revision. There shall be no order as to costs. The outstanding security amount may be refunded to the petitioners.