avslmiB^^1 C€ INTHE HIGH COURT OF CHHATTISGARH AT BILASPUR WRITAPPEAL No.33^__/2010 (Aaainst order dated 01.10.2010 passed by Hon'ble Single Judae in Writ PetitiofflNo. 3786 of 2009) In the matter of: <" (1) Kalpana Natural Forest Products Pvt. Ltd. a Company incorporated under the Companies Act 1956 havingits registered office at 13 Mahindra Road, Sushila Apartment, Ground Floor Kolkata-700025 and head office at Mission Hospital Road, Bilaspur-495001, (C.G.) through Pankaj Kumar Agrawal, Director, aged about 42 years, S/o Bajrang Agrawal, resident of Mission Hospital Road, Bilaspur, 495001 (C.G.) ^ Pankaj Kumar Agrawal aged about 42 ^-''^/ <%<^'^ -^<^^ ,^' ^y y^ years, S/o Bajrang Prasad Agrawal, resident of Mission Hospital Road, Bilaspur- 495001, (C.G.) Director of Kalpana Natural Forest Products Pvt. Ltd. ...APPELLANTS 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 Federation Ltd, A-25 VIP Estate near VIP Club Khamardih, Shanker Nager, Raipur through its Managing Director ^ Managing Director District Minor Forest Produce Cooperative Union Ltd. & Conservator of Forest, Bilaspur (C.G.). 4. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) ... RESPONDENTS Memo of Appeal under section 2(11 of the Chhattisaarh (Api)eal toJDiylsipn Bench) Act 2006. ~''^-^^ 3n^r '?ET Vw^ TOT3?T^?T^R1RW ^ ± ^^ ^WW^, ^Tll'H4l<o, f®tdl^l^< ^,^w.h.:..Z3.^.. \s^ ^Wvi\ tbMltb "-"•"--• "-^ 200 ^n^?i ^WF (y<^<^T) TRTOR^f^r^n^r t^.4.2011 Shri Ravindra Shrivastava, Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rake; Advocate, Shri Abhishek Oswal, S^ Smiti Sharma, Shri Pankaj Shrivs Shri Ajay Mishra. Shri Ankit Singl Mishra and Shri Dheeraj Kumar appeats. Shri A.S. Kachhawaha. Dy. Shri Kishore Bhaduri. couns Common judgment has be Vyas & oV^ers Vs. State of Chhattit Signed and dated. Certified copy as per rules a] Sd/- Dhirendra Mishar Judge Sr. Advocate, Shri Anup Majumdar. Shri Pt-akash, Shri Anup Jain, Shri Harsh Wardhan, |h Ranjan Agrawal, Shri G.N. Purohit, Sr. 1ri Anand Dadariya, Shri Neelabh Dubey, Smt. i^tava, Shri Parag Kotecha, Shri Ajay Singh, hal, Shri B.D. Guru, Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective WWBbr ^fy gCTTW, <R^"<?TCT —FS/147—2/2010 —1,00,000. <?)i<il<n<fli ^TO^ff ^f f5^t <P»1^1< '^3?TfipT3TT^T ^dvocate General for the State/respondent. ilfortheFederation. ^n delivered jn W.A.No.452/2010 (A4/s K.K. garh & others), jncluding this appeal. long with main judgment. Sd/- R.N. Chandrakar Judge