2026:UHC:94 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS 2870/2025 Hon’ble Manoj Kumar Tiwari, J. Mr. Bhupesh Kandpal, Advocate, for the petitioner. Mr. C.S. Rawat, Chief Standing Counsel, for the State. (2) Petitioner was granted licence for retail sale of Indian made foreign liquor for financial year 2021-22 and 2022-23. Since petitioner could not deposit the required Minimum Monthly Guaranteed Duty for certain months of financial year 2022-23, therefore, the licence granted to her was cancelled, vide order dated 14.7.2022. In that order, it is also mentioned that in the event petitioner does not deposit the required amount with the concerned authority, then the amount shall be recoverable as arrears of land revenue. Recovery certificate was subsequently issued by the District Excise Officer, pursuant to which a citation of recovery of ₹80,53,624/- has been issued by Tehsildar, Haldwani. In this writ petition, petitioner has challenged the order passed by the licensing authority on 14.7.2022, whereby her licence was cancelled. She has also challenged the recovery citation, issued by Tehsildar, Haldwani. (3) Since petitioner has remedy of appeal under Section 11(1) of the Excise Act, therefore, this Court is not inclined to entertain the writ petition. Writ petition is, accordingly, disposed of with liberty to petitioner to approach the appropriate forum. If petitioner files appeal within ten days from today, the same shall be heard 2026:UHC:94 and decided, on merits, expeditiously. Only for a period of ten days, no coercive action shall be taken against the petitioner, pursuant to impugned recovery citation. (Manoj Kumar Tiwari, J.) 3.1.2026 Pr PRABODH KUMAR Digitally signed by PRABODH KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3a082a00a95aff911a9559743af8f21c50602ff6eae4e61af3aeab198d462503, postalCode=263001, st=UTTARAKHAND, serialNumber=0DC111E8D8CA66E16B940EFDF806ACCC1AB588052DF6FCA58C67F3C91 957BE53, cn=PRABODH KUMAR Date: 2026.01.03 16:43:23 +05'30'