JUDGMENT :

Sudhir Agarwal, J.

Heard Sri Anil Prakash Mathur, learned counsel for petitioner, learned Standing Counsel for respondents and perused the record.

2. This writ petition under Article 226 of the Constitution of India has been filed by one Arun Kumar Rathi, Director of M/s Rathi Ispat Ltd., South Side G.T.Road, Ghaziabad (hereinafter referred to as "Company") praying for issue of a writ of certiorari for quashing modified recovery certificate dated 11.9.2015 issued by Assistant Collector Grade I, Khand II, Commercial Tax, Commercial Tax Building, Room No.254, Collectorate Compound Rajnagar, Ghaziabad (hereinafter referred to as "AC (CT)") for recovery of Rs.292,84,60,127=00 towards dues of Trade Tax /Commercial Tax for the assessment years 2002-03, 1994-95, 1995-96, 2006-07, 2007-08, 2005-06, 2004-05, 2000-01, 2001-02, 1998-99, 1999-00 from the petitioner. Petitioner has also challenged initial recovery certificate dated 05.3.2014 issued by AC (CT) addressed to Collector, Delhi for recovery of Rs.255,31,66,785/- from petitioner being outstanding dues of Commercial Tax/Tr