-:[ PETITIONER HIGH COURT OFJUDICATURE CHHATTISGARH : BILASRUR OIVISIQMSENCH CORAM MON'Bt.ESHRIS.R. NAYAK, GJ. HON'BLE SHRt V.K. SHRIVASTAVftid. Writ PeUtion No. S71 OF / RESPONDENTS &^. Bharat Atuminium Mazdoor Sangh (INTUC), Through Its General Secretary V.K. Sharma, S/o Late B.R. Shanna, Aged abOout 53 years, R/o Quarter No. 398, B-Type, Sector-3, Balco Township, Korba, District ; Korba, Chhattisgarh Versus 1. Union of India, Through the Secretary, MinistryofFinancs, NewDelhi 2. Gentral Board of Direct Taxes, Govemmentof India, Throyghthe Secrfetary, Ministry of Finanee, Department of Revenue» .NewDelhi.. . . , 3. Bharat Aluminium Co. Limited, ThroughitsManaging Oirector,^ y ltorba,District:Korba, ? . Ohhattisgarh'.:,:•,.: :; :'^:';,-^:.;' 4. ChiefCommissioher, IncomftfT'asSii Chhattisgarh,,Raipur.' ,,';:,^,^^si^^: Present:ShriRajeevShrivastava,learnedGOureel1:grtt)®^ReUti<BRgigjg ShriBhishmal<jnger,learnedStandingeounselfor|Un)0^ "lnclia;/respondentsNQ,11,&'2.1 . ~ ;'' : ;l::lv-y ^s's^::^:'"!-5 Shii Praveen Das and Shri Viyek Sharnia, tearBedaeoynsel Wr:res^)ndentNo.3.1' .. ''•.-'••:M.'^^^'i'"';x:'^ Shri^it©haudhariytearnedwunselforrespc>g£li|W^ff^. Wrltl^itionNo. 1400 QF 20061 PETn-IQNEB M' Chemical EmpIo^eesjllf^QR ^ ; 'Gopalpt.iF^.Koi'||jj|@^|uigffi|gi|gistered Underthft Ti^i|l-(gsl!!B^t,^S26) ThroUgh^;Si|'Es|g^j^ielgi^|^F>ranipd:; Shul<la^.§,(e|SgB|g(g^lM|cla,iaged; ; abgutas^ggiSsgaUwQco.ipatipn -•;:- Servjce|||g%grlflT'i8J^%as^:^^<>fficer; Teel'H'HG^nii^s-lt, "gto 5.V.B.R. Nagar,^%mFii|BaliyKorba^S^3.> fi ssf '..s^^s^^^ '^_'——1 ."-""" .•^-f—^-asE-^aiss; -a- A- Versus ESPONDENTS 1. Union of India, Through the Secretary, Minjst'y of Flnance, New Delhi 2. Central Board of Direct Taxes, Government of India, Through the Secretary, Minlstry of Finance, Department of Revenue, New Delhi 3. The i.B.P. Company Ud. (A Govt. or India Enterprises), Business Group (Chsmicals), industriai Explosive Plant, Through its ChlefManager (K), Vitlage - Gopalpur, Jamnipali, Korba - 495450. 4. Chief Commissioner, Sncoms Tax, Chhattisgarh, Raipur (C.G.) resent: Shri Rajeev Shrivastava, 'eamed counse! for She petitioner. Shri Bhishma Kinger, iearned Standing counsel for Union of India / respondents No. 1 & 2. Shri P.S. Nair, learned Sr. Advocate with Shri P.S. Koshy, learned counsel for the respondent No.3. Shri Amit Chaudhari, learned counse! for respondent No,4. Wrii ;R National Therma! Power Corpn Limited Supervisors Association, K.S.T.P.S., through its President Shri U.S. Ratre, A-1669, Kaveri Vihar, PO Jamniopali, Distt. Korba f/^ ^ (.l^.t-J.j EPONDENT^ The Union of India, Through : its Secretary, Board of Direcf Taxes, North Block New DeShf. Nationa! Thermal Power Corporation Limited, Head Office, N.T.P.C. ihawan, Scop Complex Lodhi Road, New Delhi, through - its Chairman- cum-Managing Director NaSional Limited, Power Corporation Vikas Bhawan, --3 '^^ Jamnipali, Distt. Korba, through - its General Manager. Present : Shri P.S. Nair, learned Sr. Advocate with Shri P.S. Koshy, ieamed counsel for the petitioner. Shri Bhishma Kinger, tearned Standfng counsel for Union of India/respondent No1. Shri Abhishek Sinha, learned counsel for res. Nos. 2 & 3. ORAL QRDER on 10-11-20( 'he foilowing oral order of the Court was pa feK, v<J. Learned counse! appearing for all the parties would submif that the point that arises for decision in these writ petitions is squarely covered by the decision of the Hon'b!e Supreme Court in the case of ion of tndia & Ors. . In view of the above joint submission made by tearned counse! appearing for the parties, these writ petitions are disposed of in terms of the above judgment the Kon'bte Supreme Court. No costs. Sd/- i V.K. Shrivastava i Judge of Sd/- Chief Justice 1. 20c8(7) Supreme 7 ^y^ak-