r.^.^ Present dated. <§azg| ^g.^, M^l^s I£,I.I...T^/.^.^" IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT APPEAL No. ^^ 4 / 2010 OJvision Bencft (Aaainst order dated 01.10.2010 passejd^bv Hon'ble Sinale Judae in Writ Petition (T) N0^1828 of 2010) In the matter of: 1/s Laxmanbhai Dahyabhai Patel a Partnership Firm having its registered office at Bidi Leaves Merchant, Patel Complex, Padmanabhpur, Durg, Chhattisgarh 491001 through its partner Laxmanbhai D. Patel, S/o Dayabhai Patel, aged about 70 years, resident of Padmanabhpur, Durg, Chhattisgarh 491001 (CG) ...APPELLANT / >. 2.y Versus State of Chhattisgarh, Through Secretary, Department of Commercial Tax, D.K.S. Mantralaya, Bhawan, Raipur (C.G.) Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd., A-25 VI P Estate near ^yiP Club Khamardih, Shanker Nager, )ur through its Managing Director Managing Director District Minor Forest Produce Cooperative .Union Ltd. & Conservator of Forest, Kanker (CG) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) ... RESPONDENTS Memo of Appeal under section 2(1) of the Chhattisaarh Hiah Court (Appeal to Division Bench) Act 2006. ..^£»^ ^^SGQ'S '3~wf r^[t{[^\^ y>Tl1<-f*l<0, f®l<vll^ll< .r...S'^>\v\ \^ *11Ndl ^^l^ wu ^^^^ ^" ^ 200 ^?T '7?RF ('icii^<i4) ^n^ywRprhF Wff ^1^1 si>*iict> - CKii<tR tifta oii^ 1^.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava, Shri Naveen P^akash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rake Advocate, Shri Abhishek Oswal, ShjriAnand Dadarjya, Shri Neelabh Dubey, Smt. Smiti Sharma, Shri Pankaj Shriva^tava, Shri Parag Kotecha, Shri Ajay Singh. Shri Ajay Mishra, Shri Ankit Sing Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri KJshore Bhaduri, couns Vyas & others Vs. State of Chhatti, Signed and dated. Certified copy as per rules a|ong with main judgment. <Di<if^41"i 'RT^ff'^ f^Sf <H4^1< '^3ffilH3TI^r Sr. Advocate, Shri Anup Majumdar. Shri h Ranjan Agrawal, Shri G.N. Purohit. Sr. lal, Shri B.D. Guru, Shri H.S. Patel, Shri V. /Vankhede, for the appellants in respective dvecate General for the State/respondent. Ifor the Federation. Common judgment has b^en delivered in W.A.Np.452/2010 (M/s K.K. ;garf? & others). induding this appeal. Sd/- Dhirendra Mishra Judge '---'-^J' Sd/- R.N. Chandrakar Judge ^ro^ <N^ gymw, <r^f<<riTCT-—Fs/147—2/2010—i ,00,000.