JUDGMENT HON'BLE DILIP GUPTA, J. Since the petitioner has a remedy of appeal under Section 18 of the U.P. Motor Vehicles Taxation Act, 1997, we relegate the petitioner to the remedy of appeal where all issues on facts and law can be considered. In order to enable the petitioner to apply for appropriate interim relief before the appellate forum, we direct that for a period of two weeks from the receipt of a certified copy of this order, no coercive steps shall be taken in pursuance of the recovery citation. Thereafter, the authority shall be at liberty to proceed in accordance with law, unless an interim protection is granted by the appellate forum. The writ petition is, accordingly, disposed of.