IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 13TH DECEMBER 2011 / 22ND AGRAHAYANA 1933 W.A.No.1896 of 2011 AGAINST THE JUDGEMENT IN W.P.(C).30920/2011-L, DATED 29/11/2011 .................... APPELLANT/PETITIONER:- -------------------------------------- A.SALIM, A.S.RUBBER TRADERS, EXCHANGE ROAD, KADAKKAL, KOLLAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMSUDHEEN SMT.K.HYMAVATHY RESPONDENTS/RESPONDENTS:- ------------------------------------------------ 1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM AT KOTTARAKKARA - 691 306. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 021. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTARAKKARA - 691 306. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SRI.BOBBY JOHN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- APPENDIX APPELLANT'S ANNEXURE:- --------------------------------------- ANNEXURE-A - TRUE COPY OF THE JUDGMENT IN W.P.(C).NO.19452 OF 2007 DATED 10.7.2007. (true copy) C.N.Ramachandran Nair & K.Vinod Chandran, JJ. ---------------------------------------- W.A.No.1896 of 2011 ----------------------------------------- Dated this, the 13th day of December, 2011 JUDGMENT C.N.Ramachandran Nair,J.: The learned Single Judge declined to entertain the challenge against the penalty order in writ proceedings for the reason that the appellant has an effective alternate remedy by way of statutory appeal. We do not find any justification to deviate from the view taken by the learned Judge. Consequently, we dismiss the appeal. Sd/- C.N.Ramachandran Nair, Judge Sd/- K.Vinod Chandran, Judge. vku/-