Judgment :- KANAKARAJ, J. This is a writ petition seeking to quash the order of assessment made by the respondent under the Central Sales Tax Act, 1956, dated May 13, 1996. Though it is not disputed that a regular appeal against this order is available, learned counsel for the petitioner seeks to maintain this writ petition on the following grounds. In the notice dated February 26, 1996, certain details had been called for, but in the penultimate paragraph, it is stated that if the details are not furnished, the claim on consignment sales effected by the petitioner will be disallowed adn he will be assessed to tax at 2 per cent under section8(5) of the Central Sales Tax Act. Having issued such a notice in the impugned order of assessment the respondent has gone to the extent of saying that even assuming that certain transactions are depot sales, there was no proof in respect of certain important requirements of law. Consequently, the authority proceeds to deny the claim in respect of consignment sales as well as depot sales. This is a matter which can be agitated in a regular statutory appeal and I do not want to express any opinion on the correctness or incorrectness of the assessment order. Similarly, it is contended that by the notice dated April 30, 1996, the petitioner was given 15 days from the date of the notice for filing his objections. The notice is said to have been received only on May 6, 1996 and the petitioner by his letter dated May 15, 1996 sought for time till May 31, 1996, but the authority has proceeded to pass the impugned order of assessment on May 13, 1996 itself. On this ground, it is urged that proper opportunity had not been given to the petitioner. This again is a matter which can be agitated before the appellate authority in a regular statutory appeal. 2. In the view I have taken, I am not entertaining this writ petition and the same is dismissed. It is open to the petitioner to file an appeal and seek a stay of recovery of the tax assessed. However, with a view to give protection to the petitioner, till he files an appeal, I direct the respondent not to enforce the assessment order for a period of fifteen days from today. The writ petition is dismissed with the above observation. However, with a view to give protection to the petitioner, till he files an appeal, I direct the respondent not to enforce the assessment order for a period of fifteen days from today. The writ petition is dismissed with the above observation. No costs. Consequently, W.M.P. No. 12286 of 1996, is also dismissed.