i -3 I 2^}%....., h-^ ^.te:,J:';^^^, pie6WtsA-'' ' '^.!?..\.'-'- ^ IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT APPEAL No. S 5'% / 2010 ^ ^SiSli (Against order dated 01.10.2010 easse^bvJ-lpn'ble Sinflle_Jydae in Writ Petition (T) No. 2079 of 2010) In the matter of: Shri Bhupendra Kumar Bhupta, S/o Shri hliralal B. Bhupta, aged about 44 years, resident of House No.8/2, Roopchand Rai Street, Kolkata, West Bengal ...APPELLANT Versus ^ 1. State of Chhattisgarh, Through Secretary, Department of Commercial Tax, D.K.S. Mantralaya, Bhawan, Raipur(C.G.) r^ 2. Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd., A-25 VI P Estate near VIP Club Khamardih, Shanker Nager, >ur through its Managing Director ;ing Director District Minor Forest ice Cooperative Union Ltd. & iservator of Forest, Kanker (CG) 4. ^Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) ...RESPONDENTS Memo of Appeal under section 2(1)^f the Chhattisgarh High Court (ApDeal to Division Bench) Act 2006. \ <»1\'y 311^1 ^ilfrlW '(RlT/ari^i fi)*<w —<- / ^S^ •^WM^, wAwKo, '[^'^Wy. g^d^ WWtT W*ira»"~"""""""""""""""""""""""^ 200 an^T'q^? (1pf3«Rp) TOIWT ^ft<t sii^r 1^.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava, Shri Naveen Ffakash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rakei Advocate, Shri Abhishek Oswal, Sti Smiti Sharma, Shri Pankaj Shrivai Shri Ajay Mishra, Shri Ankit Sing| Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, couns) Common judgment has be( Vyas & others Vs. State ofChhatti^ Signed and dated. Certified copy as per rules afong with main judgment. Sd/- Dhirendra Mishra Judge 4»l<lt<l<flt *ii*(CT?^f ffi^ Xf^R^R ^TSTfOTSlI^t Sr. Advocate, Shri Anup Majumdar, Shri |h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neeiabh Dubey, Smt. itava, Shri Parag Kotecha, Shri Ajay Singh, lal, Shri B.D. Guru, Shri H.S. Patel, Shri V. Wankhede, for the appellants in respective Uvocate General for the State/respondent. 'l for the Federation. sn detivered in W.A.No.452/2010 (Ws K.K. garh & others). including this appeal. Sd/- R.N. Chandrakar Judge m8<hl<'fhSi<TOBI,<FiR;i,lIH—FS.'147—2/2010—1,00,000.