2019 (7) TMI 2038 - HC - VAT / Sales Tax

Recovery notice for arrears of land revenue - HELD THAT - This matter cannot be looked into in a writ petition as it involves appreciation of disputed questions of fact. Moreover, the petitioner has an alternative efficacious remedy to file a first appeal under Section 51 of the Uttarakhand Value Added Tax Act, 2005. Petition dismissed.

Summary

The petitioner challenged a recovery notice for arrears of land revenue. The court dismissed the writ petition, stating it involves disputed facts and the petitioner has an alternative remedy to file a first appeal under the Uttarakhand Value Added Tax Act, 2005.