IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 6TH SEPTEMBER 2010 / 15TH BHADRA 1932 WA.No. 1448 of 2010() --------------------- AGAINST THE JUDGEMENTIN WPC.19998/2010 Dated 13/07/2010 .................... APPELLANT/PETITIONER ------------------------ ANWARMON P.A, PUTHENPARAMBIL(H),KANDANTHARA, ALLAPRA, PERUMBAVOOR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/RESPONDENT ------------------------- INTELLIGENCE OFFICER, SQUAD NO.1, MATTANCHERY, AT ALUVA MINI CIVIL STATION, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM DISTRICT 683 101. BY G.P. SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Writ Appeal No.1448 of 2010 .................................................................... Dated this the 6th day of September, 2010. JUDGMENT Ramachandran Nair, J. Appeal is filed against judgment of the learned Single Judge relegating the appellant to statutory remedy. The only point raised against the penalty order is on the ground of denial of natural justice. The learned Single Judge found that appellant did not care to respond to notices sent by the department and even one of the notices was returned stating unclaimed. Therefore, it is not a case of denial of opportunity but appellant's refusal to avail opportunity. We do not find anything wrong in the learned Single Judge directing the appellant to pursue statutory remedy. Consequently Writ Appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms