Judgment :- 1. Heard the learned counsel appearing for the petitioner, as well as the learned Additional Government Pleader for the respondents 1 and 4. 2. Learned Additional Government Pleader appearing for the respondents 1 and 4 had submitted that there is an alternative remedy of appeal available to the petitioner, to challenge the impugned proceedings of the first respondent herein. He had submitted that the petitioner can file an appeal against the impugned order, under Rule 10-A of the Tamil Nadu Motor Vehicles Taxation Rules. 3. Learned counsel appearing for the petitioner had submitted that the first respondent had not considered the claims made by the petitioner, with regard to her permanent residence, which is at Puducherry. In fact, the first respondent does not have the power or the authority to pass the impugned order, dated 23.04.2012, directing the petitioner to pay the necessary tax, to the State of Tamil Nadu as per Section 3(1) of the Tamil Nadu Motor Vehicles Taxation Act, 1974. 4. In view of the submissions made by the learned counsels appearing for the petitioner, as well as the respondents 1 and 4, this Court finds it appropriate to dismiss the writ petition, in view of the availability of an alternative remedy of appeal, under Rule 10-A of the Tamil Nadu Motor Vehicles Taxation Rules. The petitioner may file an appeal before the appropriate authority, as provided under Rule 10-A of the Tamil Nadu Motor Vehicles Taxation Rules, within a period of 15 days from today. 5. Accordingly, this Writ Petition is dismissed. No costs. Consequently, connected Miscellaneous Petition is closed.