HIGH COURT OF JUDICATQRE CHHATTISGARH: BILASPUR DIVISI¢N BENGI-j CORAM : HON’BLE SHRI SR. NAYAK, CJ & HON'BLE HR! DR. DESHMUKH, J. *‘ttri~_i W.P.&Q. 775 of 1999 Mls. Girish Kumat & Company, Kailash Nagar. Rajnandgaon; Represented by PETITI¢NERS 1 . Partner Harish Kumar Sonchhatta. _ 2. Smt. Suman sanchhaua, Proprie‘tor. Himalayan Tmding Company, Kailash Harish Kumar Sonchhatra. Proprietor, Everest Trading Company. Kailash Nagar, Rajnandgaon. Nagar. Rajnandgaon. 4. Chandrakant Chatwani, Proprietor. Niso Cham Bidi Leaves Suppliers. G.E. Road, Rajnandgaon. 5. Diiip Kumar Puiara. Proprietor. Dilip Trading Company, Power House Road, Rajnandgaon. 6. Prakash Kumar Buddhdeo, Proprietor. Shivsakii Enterprises. Purana Bus Stand,Raipur, VERSUS Union cf indie. through Secretary Ministry or Finance. North Block, New Deihi. . 2. Central Board of Direct Taxes Ministry of Finante Govt. of lndia North Block. New Delhi Commissioner at Income Tax Raipur M.P. State Minor Forest Produce (T & D) Co-operah've Federation Ltd. ‘ Vikas Bhawan. 38-3. 3" Floor Maharana Pratap Nagar. Bhopal income Tax Oflicer RESPONDENTS 1 . Ward Rajnandgaen 6. Income Tax Oflicer Ward. Raipur None preserd for the peh‘tioner. Shri s.K. Beriwai. teamed standing wunsel for Union of India. Present: