Neutral Citation No. - 2025:AHC:142680-DB Court No. - 3 Case :- WRIT - C No. - 27237 of 2025 Petitioner :- Magbool Ali Respondent :- State Of U.P. And 5 Others Counsel for Petitioner :- Dinesh Kumar Tripathi Counsel for Respondent :- C.S.C.,Pranjal Mehrotra Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner, learned Standing Counsel appearing on behalf of the State respondents and Sri Ashish Kumar Gupta, holding brief of Sri Pranjal Mehrotra, learned counsel appearing on behalf of the respondent Nos.3 to 5. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the recovery certificate dated July 8, 2024 issued by the respondents authority. 3. Counsel appearing on behalf of the respondent Nos.3 to 5 concedes that no final assessment order has been passed in the matter and without passing of the final assessment order, the recovery certificate has been issued. 4. In light of the same, the objections filed by the petitioner with regard to the provisional assessment is required to be decided by the respondents authority before passing the final assessment order. 5. Accordingly, the recovery certificate dated July 8, 2024 is quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner, consider the representation/objection of the petitioner, and thereafter, pass a reasoned order with regard to final assessment in accordance with law. 6. With the aforesaid directions, the writ petition is disposed of. Order Date :- 20.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad