g =—- . ”Maggi; ‘5 wwL@ wvw §\ x \ w 1 ‘9‘ IN THE HIGH COURT OF CHHAITISGARH AT BILASPUR WRIT APPEAL . No Q I201a§ 13mm 3wh A amst common order dt 01 102010 assed b Hon Sm Ie Judge In Writ Petition (T) Nos 5700/2010, 5584/2010, 648/2010 5611/2010 5610/2010 5585/2010 5586/2010 5609/2010 ln the matter of: APPELLANTS. . .. 1. /M/s Parthavi Natural Forest Products a partnershipfirm having it office at 203— 204,? Ram Reidency Near Shankar Nagiar Railway Crossing,’ Main Road, Rai§ur (C.G.) through its partner Shri Santosh Kumar Kumbhalkar s/o Vasudev Kumbhalkar agd about 28 years, r/o Nandal Chowk Patta Godam , Rajnandgaon (_C.G.), M/s %v Arbuda Enterprises a partnership Firm having its office at 59: Wardhaman Nagar Society, Rainandgaon Chhattlsgarh through its partner Ketan Kumar, S/o Shri Harshad Bhai Patel aged about 45 years, resident of, 59 Wardhaman r Society Rajnandgaon, Omanad Trading Co. a ership Firm having its office at 59 rdhaman Nagar Society, Rajnandgaon, Chhattisgarh through its partner ‘Ketan Kumar, S/o Shri Harshad Bhai Patel aged about 45 y ’ ears, xresident of, 7 59 Wardhaman ga n a _ \\ Nagar Society Rajnandgaon, C.G.; M/s: Morarji Tribhowandas & Co. a Part‘nership Firm having its office at i Vitthal Nagar, Gondia, Maharshtra : through its authorized signatory ' Ajaykumar Jamnadas Vadera, S/o § Jamnadas Vadera, aged about 46 years, resident of Vitthai Nagar, Gondia, Maharshtra 441601 M/s Vijay Traders a Partnership Firm. having its office at Near SLibhash Primary School,. Vitthai Nagar, Gondia, Maharashtra through its partner & authorized signatory Ajay1Vadera, S/o Jamnadas Vadera, agedi about 46 years, resident of Vitthai Nagar, Gondia, Distt. Bhandara Maharshtra 441601 M/s Vadera Enterprises a Partnership Firm” having its office at Near Subhash Primary School, Vitthai Nagar, Gondia, Maharashtra through its partner & authorized signatory yEVadera S/o Jamnadas Vadera about 46 years resident of nw% w E rm q‘gHVltth INagar Gondia Distt Bhandara rshtra 441601 Jamnadas Morarji a Partnership Firm;having its office atiVitthal Nagar, Gondia, Maharshtra through its authorized signatory Ajay Vadera, S/o Jamnadas Vadera, aged about 46 years, resident of Vitthai Nagar, Gondia, Maharshtra 4416b1 'a , s \‘ 8. M/s M/s MG. Patel & Borthers a Partnership Firm having its office at Vitthéi Nagar, Gondia, Maharshtra through its partner Pradeep Kumar Manibhai Patel, S/o Manibhai Patel, aged about 54 years, resident of Kudwa Line, Gondia, Maharshtra 441601. Versus 1. State of Chhattisgarh, Through kSec'retary, Department of Q0mmercial Tax, D.K.S. Mantraiaya, Bhawan, Raipur'(C.G.) Chhattisgarh State Minor Forest ProdUce (Trading & Development) Cooperative Federation Ltd., A—25 VIP " Estate near VIP Club Khamardih, Shanker Nagar, Raipur through its Managing Director Managing Director District Minor est Produce Cooperative Ltd. & Conservator of , Raipur (CG) issioner of Commercial Tax, Raipur (C.G. ) RESPONDENTS x Memo of Appeal u‘nder section 2(1) of the Chha’ttisgarh'High 'Y Court (Appeal to Division Bench) Act 2006. \ r ' k mm WKQA“ ~WW (W) emliumm mmm mm§f€¢m mm akwm W1 200 1Q .42011 Shri Ravindra Shrivastava. Sr. Advocate. Shri Anup Majumdar, Sh’ri -Ashish Shrivastava. Shri Naveen kash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel. Shri Rake h Ranjan Agrawal, Shri G.N. Purohit, Sr. k‘2 Advocate. Shri Abhishek Oswal, S ri Anand Dadariya. Shri Neelabh Dubey, Smt. Smiti Sharma. Shri Pankaj Shriva tava, Shri Parag Kotecha, Shri Ajay Singh, \\ Shri Ajay Mishra. Shri Ankit Sing al. Shri B.D. Guru, Shri H.S. Patel. Shri V. Mishra and Shri Dheeraj Kumar nkhede, for the appellants in respective appeals. Shri A.S. Kachhawaha. Dy. dvocate General forthe State/respondent. Shri Kishore Bhaduri. couns lfor the Federation. Common iudgment has. b en delivered in W.A.No.452/2010 (M/s K.K. Vyas & others Vs. State of Chhatti garh & othets). including this appeal. " a a Signed and dated. Certified copy as per rules ong with main judgment. i r it J Sdl— l a Sd/- l RAKAR 51;!” ‘ Dhirendra Mishra ~ ”\sJtANGANATH \r ‘f Judge _ Judge , A \H‘iw m aalhm, (mfama-LFs/in—z/zom—1,oo,ooo.