71 IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR I mm’hn Bench WRIT APPEAL No. 3 / 201g 1Against common order dt. 01.1 0.2010 passed by Hon. Single ’ Judge in Writ Petition 1T) N . 3306/2010, 1875/2010, 3288/2 5678/2009 5710/2009 5738/ 141/2009 In the matter of: hri E. kata Sway, S/o Shri E. Raniah, ag abou 36 year, R/ 7—27, Old MachriaL Manchrial, District, A AP) dilabad ( Syed aood li /o ri 'Sye Moor Ali, ae abot 4 yas, R/o H. No.11-33, udagar reet, Mnakd, Sa St aonur riga,'Anhr Pdh. Kamnarda raes Mo. Al Lateef / Mohd. bdu Hf, ae abu 49 ea, H. o'.45-1," Aheda, Karimnag, 'Anra dsh. Shi enaru So aged e o—190 -MPS-‘@ Bg Mli Cha kn it ga ingat Vkateshwi, / Shri Eswaraiah, about 42 years, residnt of H. N.5 PCld uildin ogi erl Gisuoda, Distrc Waranl (AP) Forest Contractor and having his head office at H. No.5—19O MPCPS old Building Mogili Cherla Gisukonda, District Warangal (AP) Shri Shakeel Ahmed, S/o Shri Mohammad Abdul Jameel, aged about 25 years, r/o 14—08- 199, Narsampat Road, Warangal through Shri Mumtaz Hussain, . s/o Shri Khaja Hussain, aged abdut 33,years, resident of Nizampura, Warangal, Andhra Pradesh. os. 3905/2010, 3055/201 0, 01 0, 391 5/2010, 2158/2010, 2009 2302/2010 5498/2009 3056/2010 S Ven m i ed t n s o 1 Mhm A, S Sh d anz gd u 6 er hd bdu , so Ai aeez gd 0t yrs r/o N-18 mpur ar dh Prae Shri M. Ra‘ghunahdan Reddy, S/o Shri M}. Ram Reddy, aged about 41 years, R/oO 4—150/1, Janmbhoomi Nagar, Manchrial, District Adilfabad (AP). Rafi Mohar'inmed S/o Shri Shafi Mohammeél, aéed about 3O years, R/éa H No.1o-3-315 Masab’Tanik, Hyderabad (A.,P.) Mohd. Ayathulla Qumeni, having its Head Office at 7-3— 111, Kashmirgadda, Karimnagar, Distt. Karimnagar (AP) aged about 24 years, S/o Shri Mohd. Farhatulla, resident of 7-3-111, , Kashmirgadda, Karimnagar, Distt. Karimnagar (AP) Syed Khaja Faheemuddin, having its Head Office at 10-2- 317/14; Coiony, Hyderabad 500057 (AP) aged about 53 years, S/o Shri Syed Khaja Moinuddin, resident 10—2- V.N. - Coiony, 317/14, V.N. Hyderabad 500057 (AP) . Putta Nagaraju, having its Head Office at Viiiage Mohd. Gousepaiy, Tehsii Muiug, Distt. Warangai'&(%P) aged about 31 years, S/o Shri P. Samaiah, resident of Village Mohd. Gousepaiy, Tehsii Muiug, Distt. Warangai (AP). Mohd. AbdUi Ahmed, s/o Mohammad Abdui _ Wasay, aged about 36 years, r/o H. No.11—2—557/37/o 2"d Floor New Agapura, Hyderabad through Shri B. Sidha Goud, S/o Nara Goud, aged about 38 years, resident of H. No.13-47, Ayiapur Lingampet Mandai, Nizamabad, Hyderabad. / . Mohammed Omer, having its Head Office at 18-2-906, GM. 1 . r12 ChoWni, Hyderabad 500053 (AP) aged abbut 52 years, S/o Shri , Mohammed Haneef, resident' of 18-2—906, GM. Chowni, Hygderabad 500053 (AP). 13. Angala Janhaiah having its heads office a’t 7-92, KothapaHy (Geri), Poet NizamapaHy- 506348, War§angal (A.P.) aged about 26 yea‘rs s/o Shri Angala Odelu, resident of 7-92, Kothapally E (Gori), Post NizamapaHy—506348, Warangal (A.P.) 14f Mohd. Abdul Aziz, s/o Mohd. Abdul KHader aged about 50 ' ’years r/o H.No. 4-8-42, Mudami Street, PedapaHy, Karimnagr, A.P. Versus RESPONDENTS: 1./ State of Chhattisgarh, Tbrough Secretary, Department of Commercial Tax, D.K.S. Mantralaya, Bhawan, Raipur (C.G.). 2. ChhattisgarhbState Minor Forest Produce (Trading & V Development) Cooperative Federation Ltd., A-25 VIP Estate near VIP Club Khamardih, Shanker Nager, Raipur throug its Managing Director ”Managing Director District Minor Forest Produce Cooperative Union Ltd. t& Conservator of Forest, Jagdaipur (CG). Commissioner of Commercial Tax, Vanijyik Kar Bhavvan, Civii Lines, Raiur (C.G.) @’ h p 69 emo of ‘A eal under section 21 of the Chhattis arh Hi h ourt (ApLeaJ to Division Bench) Act 2006. g %” C mmwAZ/n wt 2'00 9mm (W) 0!Mmw mm mmm mm wm ‘ #afcmm Sr. Advocate, Shri Anup. Majumdar. Sh‘ri kash, Shri Anup Jain. Shri Harsh Wardhan, ‘l—x x 1H ,\ Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, couns Common judgment has lg 4.2011 ‘1 Shri Ravindra Shrivastava, Ashish Shrivastava. Shri Naveen Shri Devendra Patel. Shri Rake h Ranjan Agréwal, Shri G.N. Purohit. Sn Advocate. Shri Abhishek Oswal. S ri Anand Dadariya, Shri Neelabh Dubey, Smt. Smiti Sharma. Shri Pankaj Shriva ava. Shri Parag Ketecha. Shri Ajay Singh, Shri Ajay Mishra. Shri Ankit Sing Mishra and Shri Dheeraj Kuma’r appeals. dvocate General for the State/respondent. i for the Federation. delivered in W.A.No.452/2010 (M/s K.K. n Vyas & others Vs. State of Chhatti garh &. others). including this appeal. Signed and dated. Certified copy as per rules ong with main judgment. g Sdl- , N = ‘ Dhirendra Mishra L5 k‘ Judge » r ‘1', 7 at. Shri B.D. Guru, Shri H.S. Patel, Shri V. nkhede, for the appellants in respective .-.#/f:7\v w, ' l l Sdl- l l CHAmRAKAR (Y 2/4 Jud%e/// / WWW, {mfzwde-—’Fs.'l47—2/2mo ammo. b ] a a