JUDGMENT : This petition is directed against assessment order Annexure P/2 dated 31.7.2010 by which an assessment of VAT has been made and the tax and penalty have been imposed on the petitioners. Section 46 of the M.P.VAT Act, 2002 provides an appeal against such an order. Petitioners are having efficacious remedy of filing an appeal against order Annexure P/2. At this stage, learned counsel for petitioners submitted that for filing an appeal, petitioners are required to deposit statutory amount, for which petitioners are not having any arrangement, so this petition may be entertained or petitioners may be permitted to withdraw this petition with liberty to take appropriate proceedings under Kar Samadhan Scheme with the respondents. Prayer is opposed by Shri Samdarshi Tiwari who submitted that so far as Kar Samadhan Scheme is concerned, if petitioners are eligible to apply under that scheme, only then their case will be considered. So far as appeal is concerned, petitioner is free to file an appeal in accordance with law. As order Annexure P/2 is appealable under Section 46 of the M.P. VAT Act, 2002, at this stage, this petition is not entertained and is disposed of with liberty to petitioners to avail remedy of filing an appeal against order Annexure P/2. It is also observed that in case petitioners are advis ed so, petitioner may avail remedy under Kar Samadhan Scheme, if the petitioners are eligible for that. No order as to costs.