JUDGMENT Manoj Kumar Tiwari, J. - Petitioner is aggrieved by the recovery citation issued by Tehsildar, Jaspur, District Udham Singh Nagar for recovery of Rs. 1,48,500/-. By means of this writ petition, petitioner has challenged the said recovery citation. 2. Learned Standing Counsel was asked to get instructions. On instructions, he informs the Court that against demand of road tax and penalty, petitioner has remedy of filing an Appeal under Section 18 of Uttarakhand Motor Vehicles Taxation Reforms Act, 2003. 3. This submission made on behalf of the respondents is not disputed by learned counsel for the petitioner. 4. Admittedly, petitioner has an alternative remedy, therefore, this Court declines to entertain the writ petition. 5. Accordingly, writ petition is dismissed with liberty to petitioner to approach the appropriate forum, available to him under law.