108 ^^ weHcauKT OF OWATTKWW AT BIUISPUR biviaoN BBsiCH COMM : HON'BLE SWttSABeitSrt BHAtA. Ag C.3. Mwra.E SHRISATISH K. <<6MiH<yna, j. Appellants Writ Apped No.»9<>f^007 1. M/s Anniyuma Malteoblas Private Limited, a Company duly incoppowted \ - undw the Indian Compwws Act', 1^6, \ hwingitsre9istei"edofRcednctNwi'l<s..af '^9, New Industrial Area, Sarona, Ring ftoiad No.2, ftoipur C6 2. Shri I^ipiny Singhania, cged 46 Y<ws, Sw of Atotoe flaro Singh«Bia, Shereholder and Manoging Direclw of A</s Anntyuma Malleables Private Umited, o Compcuy Ariy ineorpopa)i«t undw the Indtan Comp«»uesAet; 1986, hwing its registered oiffice and t»oi*ksat' 19. New Industrial Area, Sarona, Ring Road No.2,Raipur (C6) Respondente. Verac 1. 2. 3. State of C6 Ihrough Principal Secretory, Cfflmmepcid'PBxRaipurl^Q ,, The Commisstoner, COmmwcial Tax, Rfltfpur^S) The Commtrchil Tox Officer, Circle- 2, RapwCe Wnt oetitionunder Art-icle 226 &227 oflhe ConstitutionofiEndia Present : Slirt StU^ay KAjpwn|,cowad fBfthe appdtairta. . ShrjhKAgnn»Bl.&cpBjy^dw»ert»6uienilwttht, Shri 60 VaaNwni. fiwitmment Adwcate f(r«iefflatB. ORAt.OR6B» ^>assed on 3"f'0&centber, ?007) The fottouriry order of theCourt i»aspt»s«lby ttoiilite Sfl^teh; Bhatte.<<g C.J. iK'l :.IF\'V^ [Wf ISW 'iiWW iUJ ii'ia'SlB B Bia iB'-! 1 BU-1 II ttt<-: AA M' padmo •^-- 10. "Fhe appeltonts / petitiwiers after beiiy aggrieved by a recovery order between 1984 to December 2003 filed writ petltion No.3811 of 2004, before this Court lAiich was disposed of by the te<rned Sirgle Jtrige vide order doted OB.10.2004. Agyievedbf the said order, the oppellanta / petitioners hwe filed this writ <ypeal. «' Le<n-ned Deputy Adwcatc ©enerd for -the State vcry fdrly concedes tha* the appell<mts«renot lioble to pay sales tax for a period of 10 yeow from 27.09.1S^6. Therwfore, Ihe r-ecovery amount r'efored hereinabove would not be>ecovered. Accofding to the letrned Oepuly Advocate Senenri, the appetlanl's wbuld -be liabte to pay tax after 27.09.2006, since the deferment period has ahwidy been completed. Wehcwe been furt+ier infonned by Shri Sanijey K Agrairal, learned counsel for the qapellonts / pel'ittoners thot one tygeoj is olrecdy pendirg before AAFK. In li^it of the obove, the appeal stcaids iflsposed of. Sd/- ActingChiefJustice Sd/- . SarisbK.Ag»ih°m Judge