ORDER 1. Leave granted. 2. Notice has been issued subject to deposit of the amount of Rs.50 Lakhs within a period of four weeks. The amount is stated to have been already so deposited. 3. The only plea raised by the appellant is that the amount having been deposited, the appellant should be permitted to avail of the appellate remedy under Kerala Value Added Tax Act, 2003. 4. We are inclined to accept the plea of the appellant. In case an appeal is filed by the appellant within 30 days from today, the appeal will be heard on merits and may be decided in accordance with law. 5. The amount deposited in the Court be remitted to the Appellate Authority and be placed in an FDR so that it can earn interest for the benefit of the succeeding party. 6. The appeal is disposed of accordingly. 7. Pending applications, if any, shall also stand disposed of.