JUDGMENT A.M. Sapre, J. Heard Dr. A.K. Saraf, learned senior counsel assisted by Mr. A. Goyal, learned counsel for the petitioners and Shri S. Saikia, learned Standing Counsel, Sales Tax Department for the respondents. Admittedly, the Inspector of Taxes, Zone-B, Guwahati is seized with the matter as required under Section 75 of the Assam Value Added Tax Act, 2003 as is clear from the show cause notice dated 17.2.2014 issued to the petitioners in relation to the alleged seized goods. If that be so, then, in our opinion, the remedy of the petitioners is to submit itself to the jurisdiction of the authority concerned to enable him to pass appropriate orders strictly in accordance with law and particularly keeping in view the requirements contained in Section 75 of the Act. We, therefore, at this stage, without going into the merits and demerits of the controversy, direct the Inspector of Taxes, Zone-B, Guwahati (Respondent No.3) to ensure expeditious disposal of the matter pertaining to the petitioners within a period of one week from the date of production of a copy of this order strictly in accordance with law after affording an opportunity of being heard to the petitioners. Needless to observe, the authority concern shall be guided by the provisions of the Act and particularly Section 75 (8) of the Act and will pass a reasoned order within the period specified by this Court. It is with these observations, this petition, accordingly, stands disposed of. A copy of this order be submitted by the parties concerned before the authority within three days from today.