Relying upon the judgment of the Supreme Court in the case of Sunderbhai Ambalal Desai (supra), the present petition is allowed and the trial court is directed to release the vehicle bearing registration No. GJ-03-HE-3371 on supardaginama in favour of petitioner on usual conditions, which the trial court deems fit, provided he furnishes a bank guarantee of Rs.63,750/- with the trial court. The disposal of the bank guarantee shall be in accordance with the final claim of the petitioner regarding the tax in question. However, the petitioner shall be at liberty to prefer an appeal within 15 days from today against the tax liability, in case required.