p SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS WPMS No.764 of 2026 Sushila Rawat …………Petitioner Vs. State of Uttarakhand and others ……….Respondents Hon’ble Pankaj Purohit, J. Mr. B.D. Pande, learned counsel for the petitioner. 2. Mr. Suyash Pant, learned S.C. with Mr. B.S. Koranga, learned B.H. for the State. 3. This writ petition has been filed by the petitioner challenging the recovery order dated 15.09.2025, passed by learned Assistant Regional Transport Officer (Administration) Rishikesh, District-Dehradun, whereby respondent no.3-District Magistrate, Dehradun, was requested to issue a recovery citation to recover a tax amount of ₹1,55,828/- by way of a land revenue towards the commercial tax. 4. The recovery order/notice has been challenged by the petitioner mainly on the ground that she has never been served with any notice by respondent no.2 and straightway without raising any demand after serving to the petitioner the respondent no.3-District Magistrate was requested to recover the aforesaid amount by way of land revenue by issuance of a recovery citation. 5. This Court vide order dated 31.03.2026 asked the learned State counsel to get instructions that as to whether any demand notice was served upon the petitioner or not before sending the matter for recovery by way of land revenue. 6. Today the instructions has been received by learned State counsel, the same is taken on record. 2 7. The instructions are very vague and it nowhere states that demand notice of commercial tax amounting to ₹1,55,828/- was ever served upon the petitioner and straightway recovery was initiated. 8. In such view of the matter recovery order dated 15.09.2025 is hereby quashed. 9. Accordingly writ petition stands disposed of. Petitioner shall approach the respondent no.2-Assistant Regional Transport Officer (Administration) by making a representation putting forward her point of view in respect of the commercial tax assessed upon her within a period of 15 days from today. If such a representation is moved before the respondent no.2, the respondent no.2 shall decide the said representation within a further period of four weeks by a speaking order and after giving hearing to the petitioner. (Pankaj Purohit, J.) 09.04.2026 SK