^° a^.W*-^ '^^^'•f"' -^ \ 2^^.., ^°^^^e^ '^^ ^T.^^ IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT APPEAL No.^52-"/ 2010 (Aflainst order dated 01.10.2010 passei^bv Hon'ble Sinale Judae in Writ Petition (Tl Ncrt539 of2010) In the matter of: M/s Dayalal Meghji & Co., partnership firm having its D.M. Plaza, 3 Floor, Chhotapara, Near Fire Brigade Raipur through Shri Sudhir Kumar D. Manik, S/o Late Shri Daya Bhai Manik, aged about 63 years, resident of 34/49, Chhotapara, Near City Kotwali, Raipur (CG) ...APPELLANT Versus State of'Chhattisgarh, Through Secretary, Department of Commercial Tax, D.K.S. Mantralaya, Bha\fran, Raipur (C.G.) '©iR^attisgarhState Minor Forest Produce |ing & Development) Cooperative Sration Ltd., A-25 VIP Estate near Club Khamardih, Shanker Nager, Raipur through its Managing Director 4. Managing Director District Minor Forest Produce Cooperative Union Ltd. & Conservator of Forest, Raipur (CG) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) ... RESPONDENTS Memo ofAppeal undersection 2(1) ofthe ChhattisAarl'LHigh Cpurt lApBeaLto^ivision Bench) Act 2006. n- ;••*.*: 311^1 W ft-l ^TBTW fl'qi -i»}VtlSl**flq* ^* Tst -il)<ii<n<<, yTil+fKo, fsldiyy ^' 'HlNCii a>*ii«i> '""""""""" """""""""""^ 200 SiI^T ''R^ ('i^'d'IS.'6') ^<ltW V^V 'ait^<( 1^.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava.Shri Naveen F^akash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rakes Advocate, Shri Abhishek Oswal, Sh) Smiti Sharma, Shri Pankaj Shrivaj Shri Ajay Mishra, Shri Ankit Singl] Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, counsj Common judgment has b^i Vyas & others Vs. State of Chhath'f Signed and dated. Certified copy as per rules a|long with main judgment. «t)l<-tl<n<ili ill*i<tff'if {&^\ <^>I^R RfTT »)1^<1 Sr. Advocate, Shri Anup Majumdar. Shri |h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. itava, Shri Parag Kotecha, Shri Ajay Singh, lal, Shri B.D. Guru, Shri H.S. Patel, Shri V. Wankhede, for the appellants in respective ^dvocate General for the State/respondent. for the Federation. en delivered in W.A.No.452/2010 (Ws K.K. garti & others). including this appeal. Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge '""•O" ^*f S?TOBT, <K.l^lIR—FS.'I47—1/2010 —1,00,000.