UKHC010139772026 2026:UHC:7015 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/2403/2026 Montfort School Haridwar --Petitioner Versus District Magistrate Haridwar and others --Respondents Hon’ble Manoj Kumar Tiwari, J. Mohd. Safdar, Advocate for the petitioner. Mr. Ghanshyam Joshi, Additional Chief Standing Counsel for the State. 2. Petitioner owned a bus which, according to him, has become unusable and is lying in the open since 2020; however, Taxation Officer, Transport Department, Roorkee, has demanded a sum of Rs. 1,36,732/- as tax in respect of the said vehicle and Rs. 1,02,982/- as penalty, total Rs. 2,39,714/-. 3. Petitioner has challenged the recovery citation issued by Tehsildar, Roorkee on 14.07.2026 for recovery of Rs. 2,39,714/-. 4. Learned State Counsel, however, submits that petitioner has remedy of filing appeal under Section 18 of Uttarakhand UKHC010139772026 2026:UHC:7015 Motor Vehicles Taxation Reforms Act, 2003. 5. Since petitioner has statutory remedy of appeal available to him, therefore writ petition is disposed of with liberty to petitioner to approach appellate forum. 6. Only for a period of two weeks, no coercive action shall be taken against the petitioner pursuant to impugned recovery citation. However, if petitioner fails to file appeal within two weeks, then the competent authority shall be at liberty to proceed against the petitioner. (Manoj Kumar Tiwari, J.) 07.08.2026 Mahinder