Judgment :- 1. Mr. R. Mahadevan, the learned Additional Government Pleader takes notice for the respondents. 2. With the consent of the learned counsels appearing on either side, the writ petition itself is taken up for final disposal. 3. Heard the learned counsel for the petitioner as well as the learned counsel for the respondents. 4. The learned counsel for the petitioner submitted that it would suffice if the petitioner is permitted to file an appeal before the statutory appellate authority, as per Section 31 of The Tamil Nadu General Sales Tax Act, 1959, challenging the order of the first respondent, made in TNGST.0661644/03-04, dated 31.08.2005. 5. The learned counsel appearing on behalf of the respondent has no objection for such order being passed by this Court. 6. In such circumstances, the petitioner is permitted to file an appeal before the statutory appellate authority as prayed for within a period of 15 days from the date of receipt of a copy of this order. The writ petition is disposed of accordingly. No costs. Connection M.P. No.1 of 2006 is closed.