IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 17TH MARCH 2009 / 26TH PHALGUNA 1930 WA.No. 645 of 2009() -------------------- AGAINST THE JUDGEMENT IN WPC.37329/2008 Dated 18/02/2009 .................... APPELLANT(S): PETITIONER ---------------- MR.JAISON KARAKKATTU, KILIYANTHARA P.O., KANNUR DISTRICT. BY ADV. SRI.DALE P.KURIEN RESPONDENT(S): RESPONDENTS ------------------- 1. THE INTELLIGENCE OFFICER, INVESTIGATION BRANCH (KVAT), COMMERCIAL TAXES, KANNUR. 2. THE TAHSILDAR, REVENUE RECOVERY, THALASSERY. 3. THE COMMISSIONER OF COMMERCIAL TAXES, CENTRAL REVENUE BUILDING, PALAYAM. 4. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT. 5. DEPUTY DIRECTOR (R.I), THE RUBBER BOARD, KOTTAYAM - 2. BY GOVT. PLEADER SRI.V.K.SHAMSUDDIN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN & P.S.GOPINATHAN, JJ. ------------------------------- W.A.No.645 of 2009 ------------------------------- Dated this the 17th March, 2009 J U D G M E N T Raman, J. As against the imposition of penalty, the appellant had already invoked the appellate remedy before the Deputy Commissioner of Appeals and also filed a stay petition. Earlier, he had filed a writ petition, W.P.(C) No.37256 of 2008, and this Court has directed to dispose of the stay petition filed before the appellate authority and the appellate authority has also granted a stay. The appellant has again come up before this Court by filing the present writ appeal challenging the very same penalty order, which he has already challenged in the appeal. According to him, the penalty imposed is without jurisdiction, which contention, he can raise before the Deputy Commissioner of Appeals. Appellate authority is also competent to grant relief to him on such ground, if it is proved that the order is passed without any notice to him. The learned Single Judge, in such circumstances, WA.No.645 OF 2009 2 relegated the petitioner to pursue his remedies before the appellate authority. We do not find any error in the order passed by the learned Single Judge. The Writ Appeal is accordingly dismissed. P.R.RAMAN, JUDGE P.S.GOPINATHAN, JUDGE. nj.