IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL WRIT PETITION NO. 2329 (MS) of 2011 Idea Cellular Limited ……. Petitioner Versus District Magistrate, Haridwar and others. …Respondents Present: Mr. Pankaj Miglani, Advocate for the petitioner. Mr. N.S. Pundir, Brief Holder for the State of Uttarakhand / respondent nos. 1 and 2. Hon’ble Tarun Agarwala, J. Having heard the learned counsel for the petitioner, this Court is of the opinion that the cause of action arose in the State of Uttar Pradesh. Advertisement Tax is being imposed by the Nagar Palika Parishad, Nazibabad with regard to the advertisement displayed in their territorial jurisdiction. Since Advertisement Tax has not been paid by the petitioner, a recovery certificate was issued by the Nagar Palika Parishad, which, in turn, has been sent to the Collector, Haridwar for necessary recovery. Merely because a recovery certificate has been issued by the Tehsildar, Haridwar does not give a cause of action to file a writ petition before the High Court of Uttarakhand. The lis between the parties is in Uttar Pradesh, where the cause of action had arisen. In the light of the aforesaid, this writ petition is dismissed on the ground that this Court does not find any territorial jurisdiction to entertain the writ petition. (Tarun Agarwala, J.) 2.11.2011 Rathour