JUDGMENT The petitioner challenges Ext. P9 assessment order on the ground that the assessment order is based on a penalty order which is pending in appeal in which there is a stay. I am not inclined to entertain this writ petition since all the petitioner's contentions can be raised in appeal filed against Ext. P9 assessment order as provided under the Act itself. Therefore, without prejudice to that right, this writ petition is dismissed. If the petitioner files an appeal within one month it will be considered as one filed within time insofar as the petitioner filed this writ petition challenging Ext. P9 order within the limitation period prescribed for filing an appeal.