Og44a1$f ? § 1 IN THE HIGH COURT OF CHHAnISGARH AT 3ILASPUR mvigam §gmh (Ansmg out of order da’red 0] /10/20]O passed by @cmed Slngle Judge In wm Petmon (T) No 6%f 2007) In the mafier of: APPELLANT: : 1 , WRIIAPPEALNo (ka mm M/s Abdul'QGIyum , Through !fs Propne’ror AbdU Qcuyum, S/o Late Hazu Md Hoblb R/o Soddr Rood P'O Ambtkopur Disfric’I— Sorgujd, Chho’f’nsgorh M/s Shohid Ali, ‘ hrough its Proprie’torShohid Ni, /o Abdul Ali, R/o Near S’ra’re Bank, P.O. Manendragarh, Distric’r— Korea, Chha’n‘isgarh M/s Sm’r. Vidya Devi. Through i’rs Proprie’ror Smf Vidya Devi , Agrawal, W/o Shri Naraydn Agrawal, R/o Bhaiya’rhan Road, P.O. Surajpur; Distric’r— Sarguja, Chhah‘isgarh M/s Muaueef Ahmedb d Through ifs Proprietor MuqueeT Ahme, S/o Hazi Zainul Abedin, R/o Sador Road, P.O. Ambikapur, Distri'cT— Sarguja, Chhat’risgarh' -M/s Sandeep Me’ral. Through its Proprietor Sandeep, Kumdr Agrawal, S/o Shri Jagdish Agrawal, R/o Gudri Bazar, P.O. .Ambikapur, District- Sarguja; Chhattisgarh M/s Annapurna Hour Milt, Through its ProprietorGirdhari Lat Agrawal, S/o Late Sita Ram Agrawat, R/o Sadar Road, P.O. Ambikapur, District— Sarguja, Chha’rtisgarh M/s Mohd. Fjroz, V _ Through its Proprietor Mohd. Firoz. S/o ’Mohd Tahir, R/o‘Rdsalpur, P.O. Ambikapur District— Sarguja, Chhattisgarh M/s Asgar Qureshi Through its Propnetor Asgar Qureshi A S/o Mohd Sablr Qureshm p R/o Mayapur P O Amblkapur ‘District— Sarguja, Chhat’risgarh ,\T ’S ‘ M/s Mohd. BelaHAhmed, Through ifs ProprieTor Mohd. Bela] Ahmed, S/ovMohd. Saueqn Javed, R/o Mominpur, P.O. Ambikopur, District Sargujo, Chhct’fisgorh /s Ashu’rosh Enferpnses, Through ITS Prop eror Josprn‘ Smgh Khanno. S/o Jogjl’r Srngh » . R/o Moyopur, P O Ambrkopur ' Dls’rnc’r- Sorgupj Chhc’r’nsgcrh M/s Monsho Rom, ‘ Through n‘s PropneTor Mansho Rom, S/o Late Shn Ram Lokhon. R/o P.O. BosonTQpur,‘ DisTricT— Sorgujd‘, Chho’msgorh M/s SIR. Joiswdj, Proprie’ror Lore Shri S. R. Joiswd (Dead) Through His LR‘s m ‘s‘mt. Anj'tj; Jqi§woT, W/o L01e Shri SR. Jciswol, Aged about 44 years, ~ Nishcn’T JoTswol, S/o Lq’re Shri SR. Joiswoi, Aged about 22 years, ATuI JaisWal, S/o LafeTShri S.R.Jaiswal, Aged’abouf 2O years All are resrden’r of Nlshan’r Bhawan ‘Ward No 6 Duddhl District Sone Bhadra. \ Uh‘ar Pradesh ( ii) (iii ) v M/s Shree Shyam Traders Through rrs Proprleror Vrkas Kumar Agrawal S/o Shri Chandrabhan Prahlad Agrawal R/o Nehru Park Road, P.O. Sura}pur DisTric’r— Sarguja Chha’r’risgarh ‘ M/s Prah!ad Ral Agrawa! Through n‘s Propnefor Prahiad Ral Agrawai S/o Shri Sadhu Ram Agrawal R/o Nehru Park Road P O Surajpur Districr— Sar‘guja,‘ Chhah‘isgarh M/s Shrawan Kumar Agrawal Through I’rs Propne’ror Shrawan Agrawal S/o Shri Barrang Lal Agrawal V R/o Nehru Park Road, PV.O. $urajp siT: Sgujahhat’risrh ~ , . 7 ; > ur _ m Difrrc ar,,Cga M/s Shreé Shyam Trading Companyl Trirough h‘s Proprietor Armo - Prckash Agrowai, S/o Shri DhoramChcn Agrcwcl, R/o Nehru Park Road, P.o. Surajpur Disrric‘r— Sarguja, Chhoh‘isgorh M/s Ganesh Traders, Through rrs Proprxe’ror Smr Geek} Dew, Agrowal W/o Shn Dhoram Chond Agrowol R/o Nehru Pork good P O SurOJpur Dls’md SorgUJG Chho’rhsgorh M/s Smf. Sontosh Agrowol, Through its Propriefor Smf. Son’rosh Agrowcl W/o Shri BobulaT’Agrowd R/o Main Road, P.O. Surojpur T Disfrid— Sorgujo Chhohisgorh /s Jltendro Kumor Agrowol Through Its Propne’ror JTTendra Kumor 1 _ T V awol S/o Shrl Gujoncnd Agrawcu R Kefka Rood PO Surarpur Dlsfnc’r- Sorgujo, Chhohisgarh M/s Mohendro Shuklo Through its Propnefor Mahendrc ShukTo. S/o La’re Shn Gurjo Shuklo P O RamonUJgonJ Disfricf— Sorgujo, Chhof’fisgorh M/s Konholya Lol Soroof Through n‘s Propnefor Konharyo Lo! Sorocf S/o Late Shrt Tulsl Rom Saroaf,, R/o Dew Gdn} Road P O Ambrkopur District Sorgujo, Chhottisgorh M/s Shcheen Traders, Through its Proprietdr Smt. Khatoon, W/o Shri Samsui Hasan, R/o Rasaipur, P.O. Ambikapur, District— Sarguja, Chhattisgarh Humaira M/s N.H. Biri Company, Through its i3ariner Anworul Hasan, S/o Shri Nurul Hasan,- R/o Rasalpur, P O Ambikapur, . bistrict- Scrguja, Chhattisgarh M/s Sachin Traders, Through its Proprietor Sachin Agrcwcl, S/o Shri Kamai Agrawal, R/o Sadar Road, P.O. Ambikapur District— Sdrguja, Chhattisgarh M/§ Raj Trading Cor'npany, g Throuh its Proprietor Balwant Shuklo, d \ / 5/0 Late shn K.N. Shukta, P.O. Bascmfpur Distric’r— Sorgujo, Chho’r’risgcrh M/s P.K. Trading Company, Through its Propriefor Ravi Prakosh Bonka, . S/o LCI’re Shri Norcnyon Prcsod Bonkcx, R/o Basan’rpur DISTncT- Sargup Chho’rhsgarh M/s Yogesh Pro’rGp Smgh Through Its PropneTor Yogesh Protap Smgh S/o Avcdeshwon Pratcp Slngh R/o Joil Road, Bqbuporo P.O. Ambikopi'ur, Districf- ChhoTTisgorh M/s AshISh Traders Through Its Propne’ror Som‘osh Kumar Jam S/o Shn Sunder Ia! Jam R/o Khom’roroi, P.O. Roipur Distric’r— Raipur, Chhof’risgarh M/s JoTindrd No’rh Duh‘o & Sons. Through h‘s Pon‘ner Keshab Chandra Duf‘ra S/o La’re Shri Dinesh Chandra Du’r’r . R/o Unchdih, Surajpur Road, Distric’r- Sarguja, Chhah‘isgdrh Scrguja, VERSUS ,RESPONDENTS Sfafe of Chhahisgarh, Through The Secre’rary, Finance DeparTmen’r, LD.K.S. Bhawan, RaTpur (C.G.) Chhar’risgarh S’ra’re Minor Fores’r Produce (Trading & Developmeni) Cooperaiive Federa’rion‘ Lid., Through its Managing Direcior A 25 VIP Esiaie near VIP Ciub Khamardih Shanker Nager Ralpur Commissioner of Commercial Tax, Vikray Kar Bhawan, Civil Lines, Raipur (C.G.) WRIT APPEAL UNDER SECTION 2 r’OF THE CHHATTISGARH HIGH COURT ‘ (APPEAL TO DIVISION BENCH) ACT 2006 AND NS 1 / WRIT APPEAL AGAIT ORDER DATED 0 ‘lO/2010 PASS D BY LEARNED SINéLE JUDGE IN WRIT PETITION (T) NO 699 T2007 a, mmm Lg 4.2011 ‘3, Shri Ravindra Shrivastava, Ashish Shrivastava. Shri Naveen P Shri Devendra Patel. Shri Rakesi Advocate. smi Abhishek Oswat, sr Smiti Sharma. Shri Pankaj Shriva‘ Shri Ajay Mishra, Shri Ankit Sin Mishra and Shri Dheerai Kumar' appeals.‘ Shri A.S. Kachhawaha. Dy. Shri Kishore Bhaduri. couns Common judgment has b Vyas & others Vs. Sfafe of Chhah‘ Signed and dated. Certmed copy as pe_r rules Sd/- : Dhirendra Mishra Judge / dvocate Genera! for the State/respondent. lfor the Federation. n deiivered in W.A.No.452{2010 (M/s K.K. arb & others). inciuding this appeal. ong with main judgment. Sdl- f/V‘ RANGANATH CHANDRAKAR Judge mum Wywmgmfzmta AFS/Iu—z/zolw—Loomoo. Sr. Advocate. Shri Anup Majumdar. Sh‘ri yakash. Shri Anup Jain, Shri Harsh Wardhan. h Ranjan Agrawal, Shri G.N. Purohit, Sr. Xri Anand Dadariya, Shri Neelabh Dubey, Smt. stava, Shri Parag Kotecha, Shri Ajay Singh, l. Shri B.D. Guru, Shri H.S. Patel, Shri V. nkhede, for the appellants in respective g i g a a