Hon’ble Sudhir Agarwal, J.—Since pleadings are complete, as requested and agreed by learned counsel for the parties, writ petition is being decided finally under the Rules of the Court at this stage.

2. Heard Sri B.C. Rai, Advocate for the petitioner, learned Standing Counsel for the respondents 4, 5 and 6 and Miss Usha Kiran, Advocate for the respondents 1, 2 and 3.

3. This writ petition under Article 226 of the Constitution of India is directed against assessment order dated 15.12.2007 (Annexure 8 to the writ petition) passed by Assessing Officer (hereinafter referred to as the ‘A.O.’) and the Appellate Order dated 1.4.2010 (Annexure 15 to the writ petition) passed by Commissioner, Moradabad rejecting petitioner’s appeal. There are two more orders impugned in this writ petition, i.e. dated 22.6.2007 (Annexure 4 to the writ petition) whereby Executive Engineer (hereinafter referred to as ‘E.E.’) rejected petitioner’s representation against provisional assessment notice dated 25.5.2007 and recovery certificate dated 14.12.2007 issued by E.E., validity whereof would depend on the aforesaid first two orders dated 15.12.2007 and 1.4.2010.

4. The facts in brief giving rise to t