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 the present dispute are as under :

5. Petitioner owned a premises situated at Fatehullahganj, Thakurdwara, District Moradabad whereupon was running an ice factory M/s Kanchi Ice Factory. According to petitioner the said factory was running by someone else and that too with the help of a Generator. A surprise raid was conducted at the aforesaid premises on 14.5.2007 by a Raid Team consisting of Sub-Divisional Officer and Junior Engineer, Electricity Distribution Division-I, Moradabad. They detected theft of electrical energy through a direct connection from a 160 KVA Transformer (making a temporary L.T. Connection). The cable running from Transformer to Factory was taken in possession by the checking staff. A copy of checking report is Annexure-1 to the writ petition.

6. The Executive Engineer, Electricity Distribution Division-I, Moradabad (Respondent-2) (hereinafter referred to as ‘A.O.’) issued letter dated 25.5.2007 proposing an assessment of Rs. 42,78,355.00. The petitioner was required to submit reply, if any, within one week, failing which assessment would be made final.

7. The petitioner submitted reply dated 31.5.2007 stating that he had no connection with the said Ice factory since the premises was leased out to one Smt. Manorama Singh w/o Bhupendra Singh r/o Village Ratupura. The reply of the petitioner did not say anything in respect to charge of theft, the procedure followed by officials of respondent Corporation or the quantum of assessment. He only denied his responsibility/liability and did not challenge either the allegation of theft or correctness of the quantum of assessment. The A.O. issued order on 22.6.2007 (Annexure-4 to the writ petition) rejecting representation dated 31.5.2007 and directing petitioner to pay amount of assessment, failing which recovery proceedings shall be initiated. Immediately thereafter on 6.7.2007, the Assessing Officer issued a demand notice under Section 3 of the U.P. Government (Electrical Undertakings) Dues Recovery Act, 1958 (hereinafter referred to as Recovery Act, 1958) demanding a sum of Rs. 42,78,380/- which included Rs. 25/- towards notice expenses. Later a recovery certificate under Section 5 of Recovery Act, 1958 was also issued on 6.8.2007.

8. The petitioner challenged recovery citation dated 3.9.2007; recovery certificate dated 6.8.2007 and assessment order dated 22.6.2007 before this Court in Writ Petition No. 53463 of 2007. It was presented in the Court on 29.10.2007. It was dismissed vide judgment dated 14.11.2007. This Court observed that full opportunity was given to petitioner by A.O. whereafter final assessment was made whereagainst he preferred no appeal under the Statute. The petitioner preferred Special Leave to Appeal (Civil No. 22589 of 2007) before the Apex Court and the same was