Judgment 1. Heard the learned counsel for the petitioner, as well as the learned Additional Government Pleader appearing on behalf of the respondents. 2. At this stage of the hearing of the writ petition, the learned Additional Government Pleader appearing for the respondents had pointed out that an efficacious alternative remedy is available to the petitioner to challenge the impugned order of the second respondent, dated 12.9.2012, by filing an appeal before the appropriate authority, under section 89 of the Tamil Nadu Motor Vehicles Taxation Act, 1974. 3. In such circumstances, this Court finds it appropriate to dismiss the writ petition. However, it is made clear that it would be open to the petitioner to challenge the impugned order of the second respondent, dated 12.9.2012, before the appropriate authority, as per section 89 of the Tamil Nadu Motor Vehicles Taxation Act, 1974, within a period of two weeks from the date of receipt of a copy of this order. 4. Registry is directed to return the original impugned order filed along with the writ petition to the learned counsel for the petitioner. 5. The writ petition is dismissed with the above direction. No cost. Consequently, connected M.P.No.1 of 2012 is also dismissed.