IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT APPEAL NOQO% /2010 APPELLANTS 1. Surendra Gupta, aged about 24 years, S/o RameSh Gupta Chandni Chowk Infront of Nagar Panchayat Shishu Mandir Road Ramanujganj Distt. Sarguja 2. Rudesh Kumar Gupta aged about 46 year‘s, S/o Late Shir Paddu Sao, Vij aynagar, Chandnichowk Ramanuj ganj ‘ “K V Distt. Sarguja vat 3‘. M/s Mahamaya Enterprises, through its ’ cf ' /" Proprietor Smt Mukta Agrawal, aged about 38/yeas, W/o Sunil Kumar Agrawal‘R/o Beside Residency Court, Pension bada, Raipur M/s Balaji Tobacco Products a Proprietorship Firm having'its office at Behind Kundan Palace Byron Bazar, Raipur, through its proprietor Sandeep Kumar Agrawal, S/o Bhanu Kumar Agrawal, aged about 32 years, R/o Behind Kundan Palace Byron Bazar, Raipur VERSUS RESPONDENTS 1. The State of Chhattisgarh, through its Secretary Commercial Tax Department7 D.K. S. Bhawan, Raipur 2. Chhattisgarh State Minor Forest Produce (T 85 D), Cooperative Federation Ltd. A— 25, VIP Club Khamrdih, Shanker Nagar, Raipur 3. Commissioner Commercial Tax, Vanijyi Kar Bhawan, Civil Lines, Raipur k \v/ \ \ x 4. Managing Director District Minor Forest 'Produce Cooperative Union Ltd. and Conservator of Forest, Ambikapur, Jagdalpur, Kanker f'“ WRIT APPEAL UNDER SECTION 2 OF THE HIGH COURT w OF CHHATTISGARH (APPEAL TO DIVISION BENCH) ACT 2006 WW,W,WW W Shri Ravindra Shrivastava. Sr. Advocate. Shri Anup Majumdar, Shri Ashish Shrivastava. Shri Naveen kash. Sh’ki Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel. Shri Rake h Ranjan‘lAgrawal, Shri G.N. Purohit, Sr. Advocate. Shri Abhishek OswaL i Anand Dadariya, Shri Neelabh Dubey, Smt. Smiti Sharma. Shri Pankaj Shriva tava, Shri Parag Kotecha, Shri Ajay Singh, Shri Ajay Mishra, Shri Ankit Sing al, Shri B.D. Guru, Shri H.S. Patel, Shri V. Mishra and Shri Dheeraj Kum'ar appeals. Shri A.S. Kach‘hawaha. Dy. dvocate General forthe State/respondent. Shri Kishore Bhaduri. couns lfor the Federation. Common judgment has b en delivered in W.A.No.452/2010 (M/s K.K. Vyas & others Vs. State of Chhai'ti garb & others). including this appeai. Signed and dated. Certified copy as per rules ong with main judgment. (”Jeir/7%.... » i" "—’——-—‘j l ’Dhirendra Mishra 1 s l l l i ankhede, for the appellants in respective l Sd/- 7‘ 'Judge j l I IV arm ElanaW, imfzrrria éFsuu—z/zoro ~r ,oo,ooo. a S r J ’ vV ‘mm CfAéCL/[b “200 mammaigwz) mmm m$£ $$ml1 1Q.4.2011