IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL WRIT PETITION NO. 134 OF 2009 (MS) Sri Azad Singh Saggoo ………..Petitioner. Versus Addl. District Magistrate (Finance), Udham Singh Nagar and another. ……Respondents. Mr. S.K. Jain, Advocate for petitioner. Mr. K.P. Upadhyay, Addl. Chief Standing Counsel for State of Uttarakhand / respondents. 27th April, 2009 Hon’ble Sudhanshu Dhulia, J. By means of present writ petition, the petitioner has challenged the order dated 9.1.2009 passed by the respondent no. 1 (Annexure No. 11 to the writ petition). The petitioner has an alternative remedy by way an appeal under Section 12 (2) of the U.P. Entertainment And Betting Tax Act, 1979. The petitioner, however, says that he has no liability to pay the Entertainment Tax. This fact can also be examined by the appellate authority. On the ground of alternative remedy, the writ petition is dismissed and interim order dated 22.1.2009 is also vacated. No order as to costs. (Sudhanshu Dhulia, J.) 27.4.2009 Rathour