- (1.) Heard learned counsels for parties and perused the record.
(2.) The assessment order was passed by Krishi Utpadan Mandi Samiti on 04.05.2015 determining liability of petitioner to the extent of Rs. 6,86,825/-. Thereagainst petitioner has a statutory remedy of appeal under Section 32 of U.P. Krishi Utpadan Mandi Adhiniyam, 1964 (hereinafter referred to as "Act, 1964"), but no appeal has been filed.
(3.) Further since petitioner has not paid the said amount, respondents having no other option, have proceeded to realize the said amount as arrears of land revenue in accordance with procedure prescribed in Act, 1964 and at this stage now this writ petition has been filed challenging assessment order as well as citation with the delay of almost more than one year.;