Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate(Tax)appearing on behalf of the respondent. 2. At this stage of the hearing of the Writ Petition, the learned Government Advocate (Tax) appearing on behalf of the respondents, on instructions, had submitted that the commodity in question, shall be released by the respondent on payment of the tax due i.e. Rs.69,609/-, by the petitioner. 3. In view of the submission made by the Government Advocate(Tax) appearing on behalf of the respondents, the respondent is directed to release the commodity in question, on the petitioner making the payment of the amount of tax due, as stated above. However, it is made clear that it would be open to the petitioner to challenge the tax liability, as well as the compounding fee, assessed by the respondents, before the appropriate authority, in the manner known to law. This Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.