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 is 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 25.5.2012. 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. Therefore, 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. It is also open to the petitioner to raise all the grounds raised in the present writ petition, including the ground relating to the applicability of the period of limitation for invoking the option, under Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.