ORDER : Akil Abdul Hamid Kureshi, J. 1. The petitioner is a transporter. The petitioner's truck carrying scrap has been detained by the respondent authorities at Bagodara mobile check-post on the allegations of evasion of value added tax. The petitioner has therefore, applied for release of such vehicles with goods on appropriate conditions. 2. Respondent No. 3 has filed affidavit pointing out serious discrepancies in the documents carried by the driver of the truck. It is contended that registration of the dealer whose name was found in the documents had been cancelled. On such grounds, in exercise of powers under section 68 of the Value Added Tax Act, the authorities had detained the truck. In the affidavit, it is further stated that the goods are valued at approximately Rs. 3,18,163/-. 3. Learned counsel for the petitioner showed willingness to deposit the entire possible tax amount with maximum possible penalty at the rate of 150% of the basic tax and submitted that the truck and the goods may be released. 4. In facts of the case, we impose condition of petitioner depositing the entire possible tax with maximum possible penalty upon which condition, the truck and the goods may be released. We notice that under section 68(5) of the Value Added Tax Act, the Deputy Commissioner has the power to release such goods pending assessment on such conditions of depositing tax and penalty or furnishing security as may be found fit. 5. We notice that on the valuation of goods noted above, there would be a possible tax liability of approximately Rs. 16,000/- at 5% and maximum penalty imposable would be approximately Rs. 24,000/- at 1 and 1/2 times the duty. Thus total comes to Rs. 39,000/-. The petitioner shall deposit such sum before the authorities upon which, subject to final assessment and adjustment of deposited amount towards the duty and penalty liability, the truck and the goods be released. 6. Petition is disposed of accordingly.