JUDGMENT :

DINESH MAHESHWARI, J.

Leave granted.

2. In these appeals, the appellant, presently working as Joint Commissioner, Commercial Tax, Moradabad, has questioned the order dated 29.02.2016 in Writ Petition Nos. 80 of 2016 and 168 of 2016 as also the order dated 02.08.2016 in Writ Tax No. 546 of 2016, as passed by the High Court of Judicature at Allahabad.

2.1. The appellant is aggrieved of the orders impugned, insofar as adverse observations and remarks have been made and directions have been issued in relation to his acts and omissions while functioning as the Deputy Commissioner, Commercial Tax, Range-II, Sector-2, Noida, viz., passing ex parte assessment orders and enforcing recovery proceedings under the Uttar Pradesh Value Added Tax Act, 2008¹[Hereinafter referred to as ‘the UP VAT Act’.], concerning the writ petitioner (respondent No. 1 herein) ²[The impugned orders had been passed in the writ petitions filed by the respondent No. 1. For continuity of narrations and in the given context, the respondent No. 1 has also been referred to as ‘the writ petitioner’.].

3. The impugned orders have otherwise not been challenged by the State or by the writ petitioner. Therefore, dilatio