Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader (Tax) appearing on behalf of the respondent. 2. At this stage of the hearing of the writ petition, the learned Additional Government Pleader (Tax) appearing on behalf of the respondent, on instructions, had submitted that the Sugarcane Harvesting machine in question, shall be released by the respondent on payment of Rs.3,48,000/-, said to be tax due to be paid by the petitioner. 3. In view of the submission made by the learned Additional Government Pleader (Tax) appearing on behalf of the respondent, the respondent is directed to release the Sugarcane Harvesting machine 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 respondent, before the appropriate authority, in the manner known to law. 4. The writ petition is ordered accordingly. Consequently, connect miscellaneous petition is closed. No costs.