Judgment 1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the respondents had placed before this Court an order, dated 09.10.2012, passed by the first respondent, pursuant to the impugned show cause notice, dated 20.09.2012. A copy of the said order had also been handed over to the learned counsel for the petitioner. It had also been submitted that it would be open to the petitioner to challenge the order, dated 09.10.2012, passed by the first respondent, by way of an appeal, as per Section 20-B of The Tamil Nadu Motor Vehicles Taxation Act, 1974, before the appropriate authority, if so advised. 3. In such circumstances, the present writ petition stands dismissed, as infructuous. However, it is made clear that it would be open to the petitioner to challenge the order, dated 09.10.2012, passed by the first respondent, before the appropriate authority, by way of an appeal, as per Section 20-B of The Tamil Nadu Motor Vehicles Taxation Act, 1974, within a period of fifteen days from the date of receipt of a copy of this order. On such an appeal being filed by the petitioner and on payment of 50% of the amount of tax of Rs.34,473/-, said to be payable by the petitioner, the vehicle, bearing Registration No.PY-02 D7777, shall be released by the respondents. Thereafter, the appellate authority concerned shall pass appropriate orders in the appeal filed by the petitioner, as per law, as expeditiously as possible.