1 2025:CGHC:35151 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 2970 of 2025 1 - Pratap Shekhar Singh S/o Late Vishwanath Singh Aged About 39 Years R/o Aditya Nagar, Durg Tehsil And District Durg Chhattisgarh ... Petitioner(s) versus 1 - The Collector (Excise), Durg District Durg Chhattisgarh 2 - Chief Assistant Commissioner Excise District Durg Chhattisgarh ... Respondent(s) For Petitioner(s) : Shri Shikhar Bakhtiyar, Advocate For Respondent/State : Shri Satish Gupta, GA (Hon’ble Shri Justice Arvind Kumar Verma) Order on Board 22/07/2025 Challenge in the present petition is to the order dated 03.06.2025 (Annexure P/1) whereby recovery order has been passed by the respondent No.1 for recovery directing the petitioner to deposit Rs. 13,27,203/-. He therefore filed the preent petition seeking following reliefs: 2 10.1. This Hon’ble Court may kindly be pleased to quash and set aside the impugned order dated 03.06.2025 passed by the Respondent authorities, whereby a recovery has been ordered against the Petitioner in relation to the Country Liquor Shop, Durg, Katulbod Road, Bhilai. 10.2. That this Hon’ble Court may kindly be pleased to restrain the Respondents from taking any further coercive steps to recover the amount, including forfeiture of any amounts wrongly deposited by the petitioner in the account of flying squad division. 10.3. That any other relief which this Hon’ble Court deem fit and proper may also be granted in favour of the petitioner safeguarding his interest.” 2. Learned State counsel submits that the petitioner has an alternative remedy of filing appeal and without exhausting the same, writ petition is not maintainable. He therefore submits that the petitioner can avail the alternative remedy available to him under the law. It is submitted that for the relief as sought by the petitioner, there is a provision under Section 62(2)(c) of the CG Excise Act, 1915 to file appeal before the Excise Commissioner but the petitioner has not filed appeal before the said authority and has directly come before this Court. 3. Section 62(1) and(2) of the CG Excise Act provides as under: (1) vf/kfu;e dh kkjk 62 ds vUrxZr] jktLo dh cdk;k ds #i esa jkT; ‘kqYd dh olwyh laca/kh dk;Zokfg;ksa esa jktLo vf/kdkjh ds izR;sd fu.kZ; ;k vkns’k ds fo#) vihy mlh bykds ds ml vf/kdkjh dks gksxh ftldks jktLo dkuwu ds vUrxZr vihy gksrh gS A 3 (2) lHkh ewy vkns’k ;k vihyh; vkns’k ds fo#) vihy %& ¼v½ tc dysDVj ds v/khuLFk vf/kdkjh }kjk fu.kZ; ;k vkns’k ikfjr fd;k tkrk gS rks dysDVj dks gksxhA ¼c½ tc dysDVj }kjk vkns’k ikfjr fd;k tkrk gS rks vkcdkjh vk;qDr dks gksxhA ¼l½ tc vkcdkjh vk;qDr }kjk vkns’k ;k fu.kZ; ikfjr fd;k tkrk gS rks eq[; jktLo vf/kdkjh dks gkxhA” 4. Accordingly, the petition is disposed of with liberty to pursue alternative remedy available to him under the law by filing appeal before the Excise Commissioner. Sd/- (Arvind Kumar Verma) Judge SUGUNA DUBEY Digitally signed by SUGUNA DUBEY Date: 2025.07.24 11:54:11 +0530