Judgment :- 1. Heard the learned counsels appearing for the parties concerned. 2. At this stage of the hearing of the writ petition, the learned Government Advocate appearing for the respondents had pointed out that an appeal remedy was available to the petitioner, under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, to challenge the impugned order of the second respondent, dated 28.6.2012. Therefore, the writ petition filed by the petitioner, before this Court, under Article 226 of the Constitution of India is not maintainable. 3. Even though the petitioner has raised a number of grounds in the present writ petition, this Court is not inclined to go into the merits of the matter, in view of the availability of the appeal remedy, under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. As such, it is open to the petitioner to file an appeal, under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, within a period of four weeks from the date of receipt of a copy of this order. The writ petition is disposed of accordingly. No costs. Connected M.P.No.1 of 2012 is closed.