ORDER : 1. By way of this petition under Article 226 of the Constitution of India, the petitioners/ dealers have prayed for the following reliefs: "(A) This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside the recovery proceedings without due process of law, as being arbitrary and ultra vires to the provisions of the VAT Act and Article 14 of the Constitution of India. (B) This Hon'ble Court may be pleased to issue a writ or mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction for immediate return of the cheques numbered 376, 377 and 378 drawn on Mehsana Urban Cooperative Bank of amounts totalling to Rs. 33,27,999/-. (C) Pending notice, admission and final hearing of this petition, this Hon'ble Court be pleased to stay the encashment of cheques numbered 376, 377 and 378 taken from the petitioners by the respondents and/or their officers, agents, servants. (D) Ex-parte ad interim relief in terms of prayer C may kindly be granted. (E) Such further reliefs as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice...." 2. It is the case on behalf of the petitioners that without there being any finalized/ crystallized liability to pay tax on the basis of any provisional assessment or final assessment, the respondent No. 2 has recovered the cheques, which is contrary to the decision of this Court in the case of Bhavesh Trading Company and Another vs. State of Gujarat and Another, (2014) 73 VST 166 (Guj.). 3. On advance copy of petition being served, Ms. Maithli Mehta, learned AGP appears on behalf of the respondents, more particularly, the respondent No. 2 herein. Under the instructions from the respondent No. 2, it is submitted that on the basis of search conducted at the business premises of the petitioners, evasion of tax/transactions have been found and it was prima facie found that there is likelihood of huge tax liability totalling Rs. 22 lacs with interest. It is submitted that the residential property which is under attachment and which is put by the petitioners as security before the Department is worth Rs. 15 lacs only. 22 lacs with interest. It is submitted that the residential property which is under attachment and which is put by the petitioners as security before the Department is worth Rs. 15 lacs only. It is submitted that therefore, to protect the interest of the Revenue with respect to the remaining amount, the aforesaid cheques have been taken, which were given voluntarily by the petitioners by way of security. However, it is fairly conceded that as on today, neither any provisional assessment order is passed nor any final assessment order is made, hence, the proceedings are at the notice stage. Thus, the tax liability has not been crystallized till the date. Under the circumstances, the respondent No. 2 cannot deposit the cheques which are recovered from the petitioners. 4. Under the circumstances, while continuing the attachment of the residential property, which as such was put as security by the petitioners, which is worth approximately Rs. 15 lacs, while disposing of this petition, it is directed that the respondent No. 2 shall not deposit the said cheques which were recovered from the petitioners till a provisional assessment order and/or final assessment order is passed and the tax liability is crystallized, and for a further period of one month from the date of service of the assessment order; either provisional or final assessment order. 5. With these observations and direction, the present writ petition stands disposed of.