THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No. 102 OF 2010. Karamjeet Singh Channa, S/O Sh. Gurchand Singh Channa, R/O Near Yes Bank, Nainital Road, Rudrapur, District U.S.Nagar. … Petitioner. Vs. 1. State of Uttarakhand through SSP, District Udham Singh Nagar. 2. Sh. H.S.Rautela, Presently posted as Senior Entertainment Tax Inspector, Rudrapur, District Udham Singh Nagar. …Respondents. Mr. Vikas Anand, Advocate, learned counsel for the petitioner. Mr. K.P.Upadhyay, Additional C.S.C., learned counsel for the respondent no.1. Date February 18, 2010. Hon’ble B.S.Verma, J. Heard learned counsel for the petitioner and perused the record. By means of this writ petition, the petitioner has sought a writ in the nature of certiorari quashing the impugned recovery citation dated 27-5-2009 (Annexure No.1 to the petition). The recovery citation in question was issued pursuant to the order dated 16-4-2009 passed by the District Entertainment Tax Officer, Udham Singh Nagar. Learned counsel for the petitioner has contended that the District Entertainment Tax Officer is not issuing the copy of the order dated 16-4-2009. An application for obtaining certified copy of the order has already been made by the petitioner. Under sub-section (2) of Section 12 of the U.P. Entertainment and Betting Tax Act, 1979 read with Rule 65 of the U.P. Entertainments and Betting Tax Rules, 1981, the petitioner has an alternate remedy to prefer an appeal to the Secretary to the State Government. Moreover, the impugned recovery against the petitioner cannot be stayed till the order passed by the District Entertainment Tax Officer is in existence. 2 On the ground of alternate remedy of filing appeal, the writ petition is dismissed in limine. However, the petitioner may prefer an appeal before the State Government, if so advised. The District Entertainment Tax Officer Udham Singh Nagar shall supply the certified copy of the order dated 16-4-2009 to the petitioner within a week from the date of production of certified copy of this order. All pending applications stand disposed of accordingly. (B.S.Verma,J.) RCP