JUDGMENT : Shri Kaurav submitted that against the order dated 10.5.2010 (Annexure P/6), a Second Appeal is provided under Section 46 of the VAT Act, 2002 before the M.P. Commercial Tax Appellate Board. To this, Shri Agrawal submitted that the question involved in this petition is non-submission of form 66 and this matter may be heard by this Court. As a remedy of appeal is provided under Section 46 of the VAT Act, 2002 in which the petitioner may raise all its contentions which will be considered by the aforesaid Board if an appeal is filed before the Board. We do not find it appropriate to entertain this petition by passing over the remedy of second appeal. As the petitioner is having an efficacious alternative remedy of filing second appeal under Section 46 of the VAT Act, 2002 against the impugned order Annexure P/6, this petition at this stage is not entertained and is disposed of finally with liberty to the petitioner to avail remedy of filing second appeal before the M.P. Commercial Tax Appellate Board. If any appeal is preferred by the petitioner within 30 days from today, the Board shall consider and decide the appeal in accordance with law and shall not dismiss the aforesaid appeal merely on the ground of limitation. No order as to costs. Certified copy as per Rules.