IN THE HIGH COURT OF UTTARAKNAND AT NAINITAL Writ Petition No. 70 of 2002 (M/S) Smt. Kalpana Patra, W/o Sri Jagannath Patra, Partner M/s G.K. Associates R/o Rampur Road, Haldwani, District Nainital. ………Petitioner Vs State of Uttaranchal through Collector Nainital and others. …………Respondent. Hon’ble B.S. Verma, J. Heard Sri Lalit Sharma, learned counsel for the petitioner and Sri K.P. Upadhyay, learned Additional Chief Standing Counsel for the State-respondents. The present writ petition has been filed by the petitioner with a following reliefs:- 1. Issue an order or direction setting aside the citation dated 9-1-2002 (Annexure VII to the petition). 2. Issue an order or direction restraining the respondents form pressing the recovery during the pendency of trade tax appeals. 3. Issue other order or direction which this Hon’ble Court may deem fit and proper in the circumstances of the case. 4. Award cost of the petition. Learned Counsel for the petitioner has submitted that the recovery certificate was issued against the petitioner of dues of non-payment of sales tax. According to the petitioner himself, the appeal was preferred against the Assessment order, which is still pending. The counter affidavit has been filed on behalf of the respondent Nos. 1 to 7 and it has been stated in paragraph No. 21 of the counter affidavit that the petitioner has obtained an interim order (Trade Tax appeal) form the appellate Court. In view of the fact that the appeal is pending for disposal and there is an interim order in favour of the petitioner by an appellate court, the writ petition is not maintainable as the statutory remedy is available to the petitioner, the writ petition is dismissed. Interim order passed by this Court on 1-3-2002 is hereby vacated. All pending applications stands disposed of. (B.S. Verma, J.) 08-08-2008 M.K.