JUDGMENT Counter affidavit filed today is taken on record. 2. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for the respondents. Sri Sujeet Yadav, Assistant Commissioner, Mobile Squad-7th Unit, Commercial Tax, Agra is present in person. 3. Aggrieved with the seizure order dated 18.10.2015 passed by the Assistant Commissioner, Mobile Squad-7th Unit Commercial Tax, Agra, seizing the goods and demanding security of Rs. 43,50,000/- for release of the same under Section 48 of the U.P. VAT Act 2008, this writ petition has been filed. 4. Learned counsel for the petitioner submits that a survey of the business premises of the petitioner was conducted on 24.09.2015 jointly by Special Investigation Branch and Mobile Squad of the respondent-department in which certain papers relating to business of the petitioner were seized. Inventory of stock as available in the business premises was prepared by the authorities, copy of which has been filed as Annexure no.3. Notice dated 26.9.2015 was issued by the Assistant Commissioner Mobile Squad to the petitioner to show cause as to why the goods found in stock may not be seized under Section 48 of the Act. The petitioner submitted the reply. Thereafter, the respondent no.2 passed an order on 18.10.2015 seizing the entire goods estimating value at Rs. 1,50,00,000.00 and demanded security of Rs. 43,50,000/- for release of the same. Learned counsel for the petitioner submits that purchase invoices are in possession of the respondents and, therefore the goods may be verified from it. He submits that only those goods may be seized and security may be demanded which are not supported by books of account and purchase invoices. He submits that the petitioner has requested before the authorities to verify the stock from the purchase invoices recovered by them but they are not ready to verify it and instead passed the impugned seizure order. 5. Sri C.B. Tripathi submits that the matter may be remitted to the Joint Commissioner, SIB, Agra before whom the petitioner may appear along with records and if he does so then the Joint Commissioner shall verify the stock as mentioned in the inventory prepared by the surveying authority with the help of the invoices which were recovered at the time of survey as well as other record as may be produced by the petitioner. He submits that after doing this exercise, the goods which may be found not supported by any invoices or a valid purchase document, may be seized and a fresh order may be passed by the competent authority for seizure of the goods on estimated value of such goods. 6. We have carefully considered the submissions of the learned counsel for the parties. 7. Admittedly the petitioner has submitted a trading account for the period from 1.4.2015 to 31.8.2015 in which the trading results are shown as under: (i) Opening Stock 22,93,079.54 (ii) U.P. Purchases 6,72,496.00 (iii) Ex-UP Purchases 94,25,051.00 (iv) Sales 35,40,791.00 (v) Closing stock of Tiles and Sanitarywares 95,56,124.70 8. Since the petitioner is ready to appear and to cooperate for verification of the goods as mentioned in the inventory prepared by the surveying authorities and the respondent department has no objection for that and as such it would be appropriate in the interest of justice to set aside the impugned order and allow this writ petition with the following directions: (i) The petitioner shall appear on 7.11.2015 before the Joint Commissioner SIB, Agra along with certified copy of this order. (ii) He shall produce the entire records pertaining to the Assessment Year 2015-16 in question as may be available with him. (iii) The Joint Commissioner SIB shall verify the stock as mentioned in the inventory list with the help of the records seized by the surveying team as well as the records as may be produced by the petitioner. (iv) He shall communicate the respondent no.2 the stock of the inventory list as may be found unverifiable by him. (v) All this exercise shall be completed by the Joint Commissioner SIB, Agra by 9.11.2015 and the result of verification shall be communicated to the petitioner and the Assessing Officer by 10.11.2015. (vi) Thereafter, the Assistant Commissioner, Mobile Squad-7th Unit, Commercial Tax, Agra shall pass an order afresh in accordance with law within two weeks, under Section 48 of the U.P. VAT Act in respect of only those goods which have been found unverifiable, after affording opportunity of hearing to the petitioner. 9. In result, writ petition succeeds and is hereby allowed. The impugned seizure order dated 18.11.2015 is hereby set aside and the matter is remitted back to the authorities concerned with the direction aforementioned. 10. 9. In result, writ petition succeeds and is hereby allowed. The impugned seizure order dated 18.11.2015 is hereby set aside and the matter is remitted back to the authorities concerned with the direction aforementioned. 10. Office is directed to supply a certified copy of this order to the parties on payment of usual charges today.