Neutral Citation No. - 2025:AHC-LKO:48115-DB Court No. - 2 Case :- WRIT TAX No. - 772 of 2025 Petitioner :- Sagir Ahmed Respondent :- State Of U.P. Thru. Secy. Deptt. Of Commercial Taxes Lko. And 6 Others Counsel for Petitioner :- Paritosh Shukla,Sukh Deo Singh Counsel for Respondent :- C.S.C. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Brij Raj Singh,J. Heard learned counsel for the petitioner and learned A.G.A. for the State. This writ petition has been filed with following main reliefs:- "i. Issue a writ, order or direction in the nature of certiorari quashing and setting aside the impugned recovery dated 15.11.2022 against the petitioner bearing R.C. No.2232SUL0000370 of Rs.7,46,902.00/- (Rupees Seven Lakhs Forty Six Thousand Nine Hundred Two only) and R.C. No.2232SUL0000370 of Rs.74,196.00/- (Rupees Seventy Four Thousand One Hundred Ninety Six Only) issued to M/s Gold Brick Field, Arwal, Pargana Isauli, Musafirkhana by Commercial Taxes Office, Sultanpur for the period between 01.04.2014 to 31.03.2015 (as contained in Annexure No.1 and 2. ii. Issue a writ, order or direction in the nature of Mandamus thereby directing the Respondent No.2 and 3 to initiate recovery proceeding against the Respondent No.6(Mohammad Aslam) who is owner of M/s Gold Brick Field, Arwal, Pargana Isauli, Musafirkhana, in the interest of justice." Learned Standing Counsel pointed out preliminary objection saying that the recovery dated 15.11.2022 has been challenged alongwith the recovery citation but the original order passed by the Commercial Tax Officer dated 14.03.2018 has not been challenged and an another order passed by the Commercial Tax Officer on 06.09.2022 in pursuance to the order dated 14.03.2018 has also not been challenged by the petitioner. This writ petition is disposed of with direction to the petitioner to file an appeal/approach the appropriate forum against the original order, as the writ petition is not maintainable only against the consequent order as held by the Hon'ble Supreme Court in the case of Government of Maharashtra and others vs. Deokar's Distillery; 2003 (5) SCC 699. (Brij Raj Singh,J.) (Sangeeta Chandra,J.) Order Date :- 18.8.2025 Saurabh Digitally signed by :- SAURABH VERMA High Court of Judicature at Allahabad, Lucknow Bench