UKHC010203872018 2026:UHC:6418 SL. No. Date Office Notes, reports, orders or proceeding s or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/3817/2018 Mahesh Pokhariyal --Petitioner Versus State of Uttarakhand & others --Respondents With WPMS/3818/2018 Smt. Kavita Chauhan --Petitioner Versus State of Uttarakhand & others --Respondents Hon'ble Manoj Kumar Tiwari, J. Ms. Ananya Jain, Advocate, holding brief of Mr. Sandeep Kothari, Advocate for the petitioners. 2. Mr. Suyash Pant, Standing Counsel and Mr. Pan Singh Bisht, Brief Holder for the State of Uttarakhand. 3. Since common questions of fact and law are involved in these petitions, therefore, they are clubbed together and are being heard & decided by a common judgment. However, for the sake of brevity, facts of WPMS/3817/2018 alone are being considered and discussed. 4. Petitioners have challenged the order passed by District Excise Officer, whereby petitioners were called upon to deposit certain amount as penalty and interest on late submission of license fee. 5. Learned State Counsel submits that order passed by District Excise Officer is appealable before Excise Commissioner under Section 11(1) of Excise Act, 1910. UKHC010203872018 2026:UHC:6418 6. Learned counsel appearing for petitioners does not dispute the said contention. She, however, submits that protection for a limited time be given so that petitioners may approach the appellant authority. 7. Having regard to the availability of statutory remedy to petitioners, both the writ petitions are disposed of with liberty to petitioners to file appeal before Excise Commissioner. If they file appeal within two weeks from today, same shall be heard and decided on merits, ignoring the question of delay. For a period of two weeks, no coercive action shall be taken against the petitioners, pursuant to the impugned orders. (Manoj Kumar Tiwari, J.) 27.07.2026 Navin NAVEEN CHANDRA Digitally signed by NAVEEN CHANDRA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3be23325146e76a0642bdf4943fb9046f487df006da82a131bb4 e4403d3c0a15, postalCode=263001, st=UTTARAKHAND, serialNumber=18167EEFB5CA8CFFD421A103819DA875643AF56D653D 095C6ED9A86DAAB21CE5, cn=NAVEEN CHANDRA Date: 2026.07.27 18:12:20 +05'30'