IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 35342 of 2010(P) ------------------------- PETITIONER : --------------------- ELSAMMA SEBASTIAN, W/O.SEBASTIAN, KURISUMMOOTTIL HOUSE, PERUNNA P.O., CHANGANASSERY, PIN-686102. BY ADVS. SRI.G.HARIHARAN SRI. PRAVEEN HARIHARAN RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR, ALAPPUZHA DISTRICT, PIN-688001. 2. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691001. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.35342 of 2010-P ---------------------------------------- Dated this the 7th day of January, 2011. J U D G M E N T Challenge in this writ petition is against Ext.P5 order through which the 2nd respondent had disposed the appeal filed by the petitioner against the order imposing penalty (Ext.P3). It is noticed that the petitioner has got a further statutory remedy by way of second appeal before the Appellate Tribunal. I do not find any legal ground to entertain this writ petition, which is filed without resorting to such statutory remedy. Therefore, the writ petition is dismissed, without prejudice to rights of the petitioner to challenge Ext.P5 order in further appeal before the Tribunal. C.K.ABDUL REHIM JUDGE ab