2026:UHC:45 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/3758/2025 Hon’ble Manoj Kumar Tiwari, J 1. Mr. Shankar Agarwal, Advocate holding brief of Mr. Ankur Sharma, learned counsel for the petitioner. 2. Mr. Suyash Pant, learned Brief Holder for the State of Uttarakhand. 3. Petitioner has challenged recovery certificate dated 10.09.2025 issued by Tax / Registration Officer / Assistant Regional Transport Officer, Vikas Nagar, Dehradun. By the said certificate, District Magistrate, Uttarkashi was asked to recover ₹2,03,664/- from the petitioner. 4. Petitioner contends that he sold the bus, regarding which recovery is sought to be made, in the year 2019, therefore, he is not liable to pay any amount as Road Tax to the Transport Authority. 5. Learned State Counsel, however, submits that petitioner appears to have transferred the vehicle on stamp-paper and the factum of transfer has not been communicated to Registering Authority and petitioner still continues to be the registered owner of the vehicle. Learned State Counsel further submits that against the demand made from petitioner, he has remedy of appeal under Section 18 of Uttarakhand Motor Vehicle Tax Reforms Act, 2003. 6. Learned counsel for the petitioner, however, submits that Section 18 of the Act provides for an appeal only against an order passed under Section 12 of the 2026:UHC:45 Act and no appeal is provided against an order passed under Section 18 of the Act. He further submits that Rule 27 of Uttarakhand Motor Vehicle Tax Reforms Rules, 2003 provides for appeal. 7. Be that as it may, since petitioner has remedy of appeal, therefore, this Court is not inclined to entertain this writ petition. 8. The writ petition is, accordingly, disposed of with liberty to petitioner to approach the Appellate Authority. If petitioner files appeal within two weeks from today, the same shall be heard and decided on merits. For a period of two weeks, no coercive action shall be taken against the petitioner pursuant to impugned recovery certificate. However, in case, petitioner fails to file appeal within stipulated time, then the Authorities will be at liberty to proceed against him, as per law. (Manoj Kumar Tiwari, J) 02.01.2026 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=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b08d1369512ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4F4610C1FE58A58531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2026.01.03 03:09:06 -08'00' 2026:UHC:45