(1.) Heard Mr. Himanshu Pal, learned Counsel for the appellant and Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand.
(2.) This appeal is preferred against the order passed by the learned Single Judge in WPMS No.1904 of 2019 dtd. 3/7/2019 relegating the petitioner to avail the alternative efficacious remedy under Sec. 51 of the Uttarakhand Value Added Tax Act, 2005.
(3.) The appellant herein filed WPMS No.1904 of 2019 challenging the recovery notice dtd. 6/6/2019 whereby a sum of Rs.12,32,66,437.00 was directed to be recovered from the petitioner as arrears of land revenue.