I'b'* '^^'^•^'w"'!7i'e^l'"'vy"'"t' ^ZZIZSi^-^hs IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT APPEAL No. 43 f / 2010 (Aaainstorder dated 01.10.2010 passed bv Hon'ble Sinale Judge in WritPetition (T) No. 2697 of 2010) In the matter of: M/s Durga Enterprises, a sole proprietorship of Smt. hlasmita Kotak, W/o Shri Suresh Bhai Kotak having its office at G.S. Walmiki's House, Opp. Girnar Oil Mill, Near Kamal Talkies, Bharkapara, Rajnandgaon (CG) through its authorized signatory Shri Hardik Kotak, s/o Shri Suresh Bhai Kotak, aged about 23 years, R/o G.S. Walmikj's House, Opp. Girnar Oil Mill, Near Kamal Talkies, Bharkapara, Rajnandgaon (CG) ...APPELLANT Versus 1. State of Chhattisgarh, Through Secretary, Department of Commercial Tax, D.K.S. Mantralaya, Bhawan, Raipur (C.G.) ^ 2. Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative j;ederation Ltd., A-25 VIP Estate near "•// / ^ VIP Club Khamardih, Shanker Nager, Raipur through its Managing Director 3.-^ Managing Director District Minor Forest Produce Cooperative Union Ltd. & Conservator of Forest, Durg (C.G.). 4. " Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) ...RESPONDENTS Memo ofAppeal undersection 2(1) ofthe Chhattisgarh High Court (Appeal to Division Bench) Act 2006. .,.fesS:'"'s<^ ^- (§^^'Si ^ 'y A- SV^I W i<.|i<h ^^TSH^WqW d-a=i •^iiiyi, ofll'y'Ko, ^cfl'y^ »-^...U3.fc.-.U.S:.^\.S.. Wvn (bH|t(»"—----""-—-"""-"--^ 200 sn^r'q^q? (1pf3^st:i) TO11W ^lftff 311^'CT 1^.4.2011 -1_ Shri Ravindra Shrivastava, Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rake; Advocate, Shri Abhishek Oswal, Sl Smiti Sharma, Shri Pankaj Shri Ajay Mishra, Shri Ankit Singl| Mishra and Shri Dheeraj Kumar appeals. ShriA.S. Kachhawaha.Dy. Shri Kishore Bhaduri, counsf Common judgment has b^ Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules Sd/- Dhirendra Mishra Judge qiiffiiili ii*K'iF4 Ce^S <R<^;|< '^'STRPTSTI^T Sr. Advocate, Shri Anup Majumdar, Shri P^kash, Shri Anup Jain, Shri Harsh Wardhan, (h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. Shriva^tava, Shri Parag Kotecha, Shri Ajay Singh, hal, Shri B.D. Guru, Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective Uvocate General for the State/respondent. 3t for the Federation. . in delivered in W.A.No.452/2010 (Mte K.K. garh & others), including this appeal. afong with main judgment. Sd/- R.N. Chandrakar Judge <ro<^^*(!jCTRil(,([W];<,i(B—F.S.'147—20010—1,00,000.