The said notice dated 21.08.2016 records that the sale bill, delivery note bill and way-bill in Form-X or Form 600 were not found accompanying the goods. Section 45(7)(a) of the A.P.VAT Act, as amended by Act 4 of 2016, stipulates that, where the goods are carried without being properly accounted for in the documents referred in Section 45(2)(b), the officer of the check-post shall collect the tax payable on the goods so carried and, in addition, levy a penalty not exceeding two times the amount of tax payable on such goods, after giving a reasonable opportunity to the person likely to be effected, against the proposed penalty. As the petitioner is a dealer in the State of Tamil Nadu, and is not registered as such within the State of Andhra Pradesh, we consider it appropriate to direct the respondents to release the goods and the vehicle on condition that the petitioner pays tax on the invoice value of the goods, and furnishes twice the amount of tax as security towards penalty. Needless to state that the tax so paid, and the amount furnished as security towards penalty, shall be subject to the assessment and penalty proceedings to be instituted against the petitioner.