^.r^^wv;-"" AO--CW-'r .J<^^0 3 , 10 ,..„.•- ^s^^y IN THE HIGH COURT OF CHHATTISGARH JUDICATURE AT BILASPUR WritAppealNo. f3^5 /2010 (Arising out ofthe common Judgment and order dated 01.10.2010 pass^d by learned Single Judge in Writ Petition No. 1919/2002, 1920/^002, 853/2(f03, W.P. (T) ^0. 6464/2007, 6865/2067, 7256/2007^ 1589/200^, 4101/2(^9, 4416/2009, 4541/2009, 4607/2009, 4611/2009; 4660/2009^4677/21)09, 4862/2009, 4919/2009, 4925/2009, 4926/2009; 5407/2009, 5550/2009, 6142/2009,331/2010,1240/2010, 1396/2010, 1404/2010,1950/2010,1951/2010,2783/2010). 1. Sunita Natural Forest Products (Pvt.) Ltd. A company Incorporated and registered Under the provisions ofthe Companies Act, 1956 Through its Director Shri Sandeep Kedia, Having its registered office at 19, Tara Chand Dutta Street, Kolkata (W.B. And Local Office at: Near Bihari Talkies, High Court Road, Bilaspur (C.G.) < 2. Sandeep Kedia, S/o- Shri Jagdish Kedia, Aged about 34 years, Director and Authorized Signatory M/s- Sunita Natural Forest Products (Pvt.) Ltd. 19, Tara Chand Dutta Street, Kolkata (W.B.) Present Address : Near Bihari Talkies, High Court Road, Bilaspur (C.G.) .3. M/s-Vinayak Traders, Through-Its Power ofAttomey Holder, Shri Ashish Singhania^ S/o- Shri Shivkumar Singhania, Aged about 95 years, R/o- Sarla Villa, 6th Floor, Plot No. 9 % 10, Distt. Raigarh, C.G. 4. Kavita Enterprises^ A Proprietorship Firm, Through its Proprieor-Shri Jagdish Pd. Kedia, S/o- Late Shri Dwarika Pd. Kedia, Aged about 62 years, Having its registered office at High Court Road, Bilaspur (C.G.) GD ..,.5. ^ 8. M/s-Ganesh Traders., Through-Its Proprietor, Ratan Kumar Agrawal^ S/o- Late Shri Bhagwan Das Agrawal, Aged about 49 years, R/o- Near Bus Stand, Kathghora, Distt. Korba, C.G. M/s- Jai Bajrang,Bali Traders, Through-Its Partner., Ratan Kumar Agrawal, S/o- Late Shri Bhagwan Das Agrawal, Aged about 49 years, R/o- Near Bus Stand, Kathghora, Distt. Korba, C.G. Vinayak Enterprises^ A Proprietorship Firm, Through its Proprietor-Shri Sandeep Kedia, S/o- Shri J.P. Kedia, Aged about 34 ears, Having its registered office at High Court Road, Bilaspur, C.G. Dhuliyan Tobacco Stores, Through-its General Power ofAttomey Holder, Abdul IChalique S/o- Shri Sonnardi Shekh^ Aged about 55 years, R/o- P.0. Dhuliya, Distt. Murshidabad, W.B. Sandeep Enterprises., A Proprietor Ship Firm, Through its Proprietor-Smt. Taradevi Kedia., W/o- Shri J.P. Kedia, Aged about 61 years, Having its registered office at High Court Road., Bilaspur, C.G. M/s- S.K. Enterprises, A Proprietorship Firm, Through its Proprietor- Smt. Kavita Kedia, W/o- Shri Sandeep Kedia, Aged about 31 years., Having its registered office at 19, Tarachand Dutta, Street, Kolkata, W.B., Head Office-High Court Road., Near Bihari Talkies, Bilaspur^ C.G. ^^ ® 11. Ajay Kumar Agrawal, S/o- Shri Govind Ram Agrawal, Aged about 37 years, R/o- Station Road, Sakti, District-Janjgir-Champa, C.G. 12. Sunil Kumar Agrawal, S/o- Shri Nand Kishore Agrawal, Agda bout 47 years, R/o- Flat No. A-305, 2ndFloor, Krishna ihar, Vidya Nagar, Behind Shiv Mandir, Bilaspu^ C.G. 13. Shri Radhakrishna Beedileaves Company, Flat No. 9 & 10, 6th Floor, Sarla Villa, Chakradhamagar Chowk, Raigarh^ Proprietor Kapil Singhania, S/o-Late Shri Kishan Singhania, Through-Power ofAttomey Holder-Ashish Singhania, S/o- Shi Shiv Kumar Singhania, Aged about 30 years, R/o- Bagga Apartment^ Kabir Chowk, Raigarh, Distt. Raigarh. C.G. APPELLANTS/PETITIONERS VERSUS State ofChhattisgarh, Through-Secretary^ Department ofCommercial 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, Khamardih Shankar Nagar, Raipur, C.G. Through-Managing Director, 3. Managing Director, District Minor Forest Produce Cooperative Union Ltd., Conservator ofForest, Bilaspur, Chhattisgarh. 4. Commissioner, Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur, Chhattisgarh. NON-APPELLANT/RESPQNDENTS (3) WRIT APPEAL UNDER SECION 2(1) OF THE CHHATTISGARH HIGH COURT fAPPEAL TO Dr^ISION BENCH) ACT, 2006 '3'^T '^I'^K'T^, yTll-M<|(o, [c<dlU!j,< ri».....!^.h:...3.13\'i5... *11*<CTI ^i^c^ ""•""""""'""•—"—^ 200 sn^r IWT (yfs'1^) ^n^ff'^TftpiN? WT^iT^TWWF ^wi^ ^fta 31I^T <?»i<if<n<fli'RTR^lf ^f fe^ '^R?R ^3ff^m3n^r 1^.4.2011 Shri Ravindra Shrivastava, Shri Devendra Patel, Shri Rake Sr. Advocate, Shri Anup Majumdar, Shri Ashish Shrivastava, Shri Naveen P|'akash, Shri Anup Jain, Shri Harsh Wardhan, , S^ri h Ranjan Agrawal, Shri G.N. Purohit. Sr. Advocate, Shri Abhishek Oswal, S^\n Anand Dadariya, Shri Neelabh Dubey, Smt. Smiti Sharma, Shri Pankaj Shriva Shri Ajay Mishra. Shri Ankit Singl Mishra and Shri Dheeraj Kumar appeals. ^tava, Shri Parag Kotecha, Shri Ajay Singh, ^al. Shri B.D. Guru. Shri H.S. Patel. Shri V. Wankhede, for the appellants in respective 1 Shri A.S. Kachhawaha. Dy. <f Shri Kishore Bhaduri, counsf Common judgment has b^en delivered in W.A.No.452/2010 (M/s K.K. 1/yas & others Vs. State of Chhatti^ Signed and dated. <dvocate General for the State/respondent. slfortheFederation. ga/ft & o(/?ers), including this appeal. Certified copy as per rules a|ong with main judgment. + Sd/- Dhirendra Mishar Judge Sd/- R.N.Chandrakar Judge ^ra^r sMbr^uii^, <ryi?<?ri^—FS/i47—2/2010—1,00,000.