ORDER : M.R. Shah, J. 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for appropriate writ, order and/or direction directing the respondent to release the Truck No. MH-04-FU-0137 and the goods transported in the said truck, which have been seized at Bhilad Check Post, Taluka Umargam, District Valsad on the ground that the driver of the truck has not furnished Form No. 403 at the time when the goods were brought within the State. 2. At the outset, it is required to be noted that subsequently an order has been passed by the Sales Tax Officer/appropriate authority dated 22/2/2017 under sub-section (5) of section 68 of the Gujarat Value Added Tax Act levying VAT at Rs. 75,628/- and the penalty of Rs. 1,13,442/- and consequently has raised demand of Rs. 1,89,070/-. It is not in dispute that after the present petition was filed, the petitioner dealer has already deposited demand of Tax i.e. Rs. 75,628/- on 1/3/2017. Therefore, the only dispute now seems to be is demand of amount of penalty imposed under sub-section (5) of section 68 of the Act. Under the circumstances and in the facts and circumstances of the case, more particularly when the amount of tax is already paid/deposited by the petitioner dealer, no fruitful purpose would be served in continuing the seizure of the truck and the goods and therefore, in the facts and circumstances of the case, the respondent is directed to release the truck and the goods seized, forthwith. It will be open for the appropriate authority to recover the amount of penalty after the prescribed period provided under the relevant provisions more particularly under Rule 27 of the Rules. At the same time, it will also be open for the petitioner dealer to challenge the order dated 22/2/2017 before the appellate authority, however, subject to compliance of the pre-deposit, etc. and if at all any appeal is preferred, the same shall be decided and disposed of by the appellate authority in accordance with law and without in any way being influenced by the present order, as the present order is only with respect to and/or confined to release of the truck and the goods seized/detained. and if at all any appeal is preferred, the same shall be decided and disposed of by the appellate authority in accordance with law and without in any way being influenced by the present order, as the present order is only with respect to and/or confined to release of the truck and the goods seized/detained. If there is no restrain order and/or any further order passed by the appellate authority, the petitioner dealer to comply with the order dated 22/2/2017 and on failure to pay the remaining amount of penalty, as observed hereinabove, it will be open for the respondent department to recover the amount of penalty as per Rule 27 of the Rules. With this present Special Civil Application stands disposed of.