WPMS No. 1909 of 2008 Hon'ble Prafulla C. Pant, J. Heard Sri T.A. Khan, learned counsel for the petitioner and Sri K.P. Upadhyay, learned Additional Chief Standing Counsel, for the respondents. By means of this writ petition, the petitioner has sought writ in the nature of certiorari quashing the order dated 19.09.2008 (copy annexure 5 to the writ petition), passed by respondent no. 2, whereby the petitioner has been directed to deposit an amount of Rs.1,62,970/-, towards the passengers tax and additional taxes. Since the impugned order is appealable under Section 18 of Uttarakhand Motor Vehicles Taxation Reforms Act, 2003, an alternative and efficacious remedy is available to the petitioner. This Court cannot go into the factual aspect of the dispute, challenged by the petitioner through this writ petition. For the reasons as discussed above, this writ petition is summarily dismissed with the observation that the petitioner is at liberty to seek the remedy available to him under the law. If the appeal is filed under the aforesaid provision, the same shall be decided in accordance with the law within a reasonable time by the authority concerned. (Interim Relief Application No. 7123 of 2008 also stands dismissed). (P.C.P., J.) 26.11.2008 NS