2025:UHC:10682 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/3318/2025 Hon’ble Manoj Kumar Tiwari, J 1. Mohd Umar, learned counsel for the petitioner. 2. Mr. Suyash Pant, learned Standing Counsel for the State of Uttarakhand. 3. Petitioner is aggrieved by citation issued by Tehsildar Jaspur, District Udham Singh Nagar for recovery of ₹4,67,239/-. The said recovery certificate is allegedly issued pursuant to recovery certificate issued by Regional Transport Officer, Kashipur, District Udham Singh Nagar for alleged recovery of Road Tax. 4. Petitioner contends that second hand truck, which was purchased by him, was sold to a Scrap-Dealer in the year 2024, therefore, he is not liable to pay any tax. 5. Learned State Counsel, however, submits that petitioner has remedy of appeal under Section 18 of Uttarakhand Motor Vehicles Taxation (Reforms) Act, 2003. 6. Since petitioner has Statutory remedy of appeal, therefore, the writ petition is disposed of with liberty to petitioner to approach the Appellate Forum. If he files appeal within ten days from today, the same shall be heard and decided on merit, as per law. For a period of thirty days or till passing of interim order on petitioner’s appeal, 2025:UHC:10682 whichever is earlier, no coercive action shall be taken against the petitioner, pursuant to impugned recovery citation. (Manoj Kumar Tiwari, J) 01.12.2025 Aswal NITI RAJ SINGH ASWAL Digitally signed by NITI RAJ SINGH ASWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b08d13 69512ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4F461 0C1FE58A58531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2025.12.01 04:17:10 -08'00'