Judgment N.Paul Vasanthakumar, C.J. 1. This writ petition is filed praying for issuance of writ of certiorari, quashing assessment order dated 29.12.2013 passed by respondent No.5 and instructions dated 29.01.2014 issued to respondent Nos.4 and 5 treating sales in question as local sales by unregistered dealers. Further prayer for issuance of writ of mandamus directing respondent No.4 not to impose any penalty or cost for not supplying the goods in time is made in this petition. 2. Admittedly, the petitioner-company has not challenged the order impugned which is appelable under section 72 of the J&K VAT Act, 2005 before the Deputy Commissioner of Commercial Taxes and the appeal can be filed within 30 days. Without filing the appeal, the petitioner-company has filed the present writ petitioner against the order impugned. Further appeal is filed before the Tribunal. 3. Learned counsel for the petitioner-company submits that this Court, while entertaining the present petition, directed the petitioner-company to deposit an amount to the tune of Rs.4,73,152 and Rs.5,85,314.50 to the credit of this Court and pursuant to the said directions, the said amount is deposited. 4. Since the order impugned is an appealable order in terms of statutory provisions, petitioner-company is at a liberty to file appeal before the Deputy Commissioner of Commercial Taxes, Lakhanpur Checkpost Lakhanpur. If the Deputy Commissioner presently holding the post is disqualified to hear the matter who has passed the earlier order, Deputy Commissioner adjacent to the said Check Post can hear the appeal. 5. In such view of the matter, this writ petition is disposed of with a liberty to the petitioner-company to file appeal before the Deputy Commissioner and on filing such appeal, the same has to be decided by him within a period of two months. If the orderis adverse to the petitioner-company, it is open to the petitioner-company to file further appeal before the Tribunal.