AR.Lakshmanan, J.

1. Heard Mr.Antony Dominic for appellant and Govt. Pleader for respondents.

2. Aggrieved by Ext.P4 order of the first respondent herein dated 24-11-1998 levying a penalty of Rs.58,61,041/- being double the amount of turnover tax imposed on the appellant under Sec.45A(d) of the KGST Act, 1963 for filing incomplete returns for the period 4/98 to 8/98, the appellant filed the original petition to quash Ext.P4 as violative of the principles of natural justice and for a direction to the respondents to grant reasonable opportunity to the appellant to file objection and a hearing before orders, if any are passed under Sec.45A of the Act. A learned Single Judge dismissed the original petition on the ground that the writ petitioner has an effective alternate remedy by way of revision before the Deputy Commissioner under Sec.45A(3) of the Act and that the petitioner had sufficient time and opportunity to respond to the notice and hence there is no violation of principles of natural justice. The learned Judge had also found that there is no error in the proposal and no ground is made out for quashing Ext. P5. Being aggrieved by the said judgment the appellant has filed