Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the respondent had submitted that an appeal remedy is available to the petitioner to challenge the impugned order of the respondent, dated 28.03.2012, as per Section 31 of the Tamil Nadu General Sales Tax Act, 1959. 3. In view of the said submission made by the learned counsel appearing on behalf of the respondent, the writ petition is dismissed. However, it would be open to the petitioner to file an appeal before the appropriate authority, challenging the order of the respondent, dated 28.03.2012, as per Section 31 of the Tamil Nadu General Sales Tax Act, 1959, within a period of 15 days from the date of receipt of a copy of this order. 4. The Registry is directed to return the original impugned order, dated 28.03.2012, to the learned counsel appearing for the petitioner. No costs. Consequently, connected miscellaneous petition is also dismissed.