^^y^-^ '^^^ ^ '^•-y ' IN THE mGH COURT OF CHHATTISGARH JUDICATDRE AT BILASPUR J; ' WritAppealNo. ^^ /2010 (Arising out of thecommon Judgment and order dated 01.10.2010 passed by learned Single Judge in WritPetition No. 2694^2002, W.P. (T) No. 4659/2J809,4959/2009,5697/2009, 3156/2010). ^ Bhagwati Mills Stores, Through-its Propriefor, Om Prakash Agrawal, S/o- Late Shri Matadeen Agrawal, Aged about 68 years, R/o- Old Sarkanda, Bilaspur, Distt. Bilaspur, (Chhattisgarh.) Awadh Bihari Singh S/o- Shri Gaya Singh, Aged about 49 years, R/o- Village-Rehla, P.S.-Rehla, Tehsil-ReUa, Distt. Palamu, (Jharkhand) ''^i^, Shri Rupesh Kumar, S/o- Shri Mangal Kishore Prasad, Agedabout 30 years, R/o- New Area, Hameedganj, Daltongaaj, Jharktiand.- APPELLANTS/PETITIONERS VERSUS State of Chhattisgarh, Through-Secretary, Department ofCpmmercial Tax, D.K.S. Bhawan, Matralaya, Raipur, Chhattisgarh. Chhattisgarh State Minor Forest, Produce (T & D) Cooperative Federation Ltd., A-25, V.I.P. Estate Near V.I.P. Club, KhamardihShankar Nagar, Raipur, C.G. Through-Managing Director, < ~ " • '. . . - Managing Director, , District Minor Forest Produce Cooperative Uaion Ltd., Conservator ofForest, Bilaspur, Chhattisgarh. / / Commissioner, / Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, / Raipur, Chhattisgarh. •M ® 5. Union oflndia, Through-Secretary, Department ofCommercial Tax, New Delhi. NON-APPELLANT/RESPONDENTS WRIT APPEAL UNDER SECION 2(1) OF THE CHHATTISGARH fflGH COURT (APPf.AL TO DIVISION BENCH) ACT, 2006 AND .,.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.