UKHC010204552018 2026:UHC:6094 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/3835/2018 Smt. Kamla --Petitioner Versus State Of Uttarakhand --Respondent With WPMS No. 3843 of 2018 Hon’ble Manoj Kumar Tiwari, J 1. Ms. Ananaya Jain, Advocate holding brief of Mr. Sandeep Kothari, learned counsel for the petitioners. 2. Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand. 3. Since common questions of law and fact are involved in both the petitions, therefore, they are being heard and decided together. However, for the sake of brevity and convenience, facts of WPMS No. 3835 of 2018 alone are being considered and discussed. 4. Petitioner was asked to deposit ₹42,24,607/- within one week vide order dated 20.07.2018 passed by District Excise Officer, Dehradun. Petitioner challenged the said order in this writ petition. 5. Learned State Counsel submits that petitioner has statutory remedy of appeal under Section 11 of the Excise Act, 1910. 6. The said submission is not disputed UKHC010204552018 2026:UHC:6094 by learned counsel for the petitioner. 7. Since petitioner(s) has statutory remedy available, therefore, the writ petitions are disposed of with liberty to petitioner(s) to approach the appropriate forum. (Manoj Kumar Tiwari, J) 20.07.2026 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=eacc6757ee7881e933ff8934f07477005aa85f9802a 3a08b08d1369512ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22 DACF4F4610C1FE58A58531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2026.07.20 06:58:01 -07'00'