2025:UHC:7842 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/1277/2023 Hon’ble Manoj Kumar Tiwari, J. Mr. Abdul Ali, Advocate holding brief of Mr. Bhupesh Kandpal, Advocate for the petitioner. Mr. N.S. Pundir, Deputy Advocate General for the State. 2. Petitioner was granted a license for retail sale of Indian made foreign liquor. District Magistrate, Nainital has passed an order against him on 15.04.2023, asking him to deposit certain amount for the pending dues of Financial Years 2021-22 and 2022-23. Thus feeling aggrieved, petitioner has approached this Court challenging the order passed by District Magistrate. 3. Learned State Counsel submits that in view of Section 11 of Excise Act, petitioner can file appeal before the Excise Commissioner. Section 11 of the Act provides a statutory remedy of appeal to every person who is aggrieved by orders passed by Collector or Excise Authorities. 4. Admittedly, petitioner has not filed any appeal, therefore the writ petition is disposed of by permitting petitioner to approach the appellate authority. (Manoj Kumar Tiwari, J.) 03.09.2025 Mahinder/ MAHINDER SINGH Digitally signed by MAHINDER SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=da6212e6e78d94ed3134842bc6a8d6ca168979ca7b8c2f 031a92d1a18b08923c, postalCode=263001, st=UTTARAKHAND, serialNumber=AB77B7C5B240908B392BE84F5CDD4C2AF35DC46 26D305B1BC9EA4BABA43D2B8F, cn=MAHINDER SINGH Date: 2025.09.05 12:47:30 +05'30'