Judgment :- 1. Heard the learned counsels appearing for the parties concerned. 2. At this stage of the hearing of the writ petition, the learned Additional Government Pleader (Taxes) appearing for the respondent, on instructions, had submitted that the Excavator Parts (Construction Equipments) in question, shall be released by the respondent on payment of Rs.57,011/- (Rupees Fifty seven thousand and leven), said to be tax due to be paid by the petitioner. 3. In view of the submissions made by the learned Additional Government Pleader (Taxes) appearing for the respondent, the respondent is directed to release the Excavator Parts (Construction Equipments) 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. No costs. Connected M.P.No.1 of 2011 is closed.