^^ ^ '-o Olvl^lvn <°. •^^^ ^-^^'^p ^^'\ ^>^< '^•"" IN THE HIGH COURT OF CHHATTISGARH JUDICATURE AT BILASPUR Writ Appeal No. ^, ^t| 72010 (Arising out ofthe common Judgment and order dated 01.10.2010 passed by learned Single Judge in Wnt Petition No. 2695/2002, "1700/2002, W.P. (T) No, 6521^07, 4411/2009, 4415/2009, 4533/20097 4534^009, 460172009, 4714/2^69,4742/2009, 4861/2009, 5068/2009, ,5220/2009, 5575/2009, 5900^2009,1332/2010,1389/201071390/2010, - '^1391/2010, P92/2010,1393/2010,1394/2010,1395/2010,1397/2010, 2131/2010,2239/2010,2707/2010,3019/2010,3705/2010, 3970/2010). ^ . -- . ^ ,... . ...- . ^ /^'^ 3?f5^ 'lx> M/s- Jalaram Enterprises, Through-its Proprietor, Kishan Kumar Jamnadas Mirani, S/o- Late Shri Jamnadas Mirani, Aged about 52 years, R/o- Near Old Museum, Civil Lines, Raipur, Distt. Raipur, (Chhattisgarh.) M/s- Ramesh Kumar Jamnadas Mirani, Through-its Partner, Shashikant Jamnadas Mirani, S/o- Late Shri Jamnadas Mirani, Aged about 55 years, R/o- Shankar Niwas^ Civil Lines, Raipur, Distt, Raipur^ (Chhattisgarh.) M/s-Bharti Enterprises, Proprietor-Smt. Bharti B. Chatwani, Through-Its Power ofAttomey Holder, Bharat Kumar Chatwani, Aged about 51 years^ R/o- Near C.M. Bunglow, Civil Lines, Raipur, , Distt. Raipur, Chhattisgarh. i Mir Akbar Ali, Aged about 35 years, S/o-ShriMirArifAli, R/o- K-6, Anupam Nagar, Raipur, (Chhattisgarh.) M/s-Naina Enterprises^ Through-Its Proprietor, Virendra Kumar Pandey^ S/o- Late Shri Gendlal Pandey, Aged about 67 years, R/o- 194, Samta Colony, Raipur, Distt. Raipur, Chhattisgarh. y',6. Bharat Kumar Mirani, Aged about 54 years, S/o- Late Shri Dhiraj Lal Mirani, R/o- Sindhi Colony Road, Near Railway Station, Kharsia, Distt. Raigarh, Chhattisgarh. /i. Shri Bipin Mehta, S/o- Shri Mool Shankar Mehta, Aged about 61 ears^ R/o- Kashi Bhawan^ Indu Chowk., Jarhabhata, Bilaspur-495001, A Bidi leaves Merchant & Commission Agent, Having its office at Kashi Bhawan, Indu Chowk, Jarhabhata, Bilaspur, Distt. Bilaspur, Chhattisgarh. r' •\> /'^.^ n ^ ^. ^r/.^.^ ^•^yl^.l .• '^-; \ -8. M/s-Nutan Sales, Through-its Proprietor, Sunil Kumar Verma, S/o- Shri Janak Ram Verma, Aged about 33 years, R/o- Shop No. 065 Nagar Nigam Complex, Green Chowk, Durg^ Distt. Durg., Chhattisgarh. 9. M/s- SarafTrading Company Through its Partner-Pawan Kumar Saraf, S/o- Shri Satyanarayan Saraf, Aged about 54 years, R/o- P.0. Dhuliyan, Distt. Mursidabad, W.B. 10. Shri Irfan Ahmad, S/o- Shri Jameel Ahmad, Aged about 31 years, R/o- Gorela, Pendra Road^ Bilaspur, Chhattisgarh, "•^/iyy^- M/s-G.S. Enterprises, Through-its sole Proprietor, Ramesh Prasad Sultania^ S/o- Late Shri Girdhari Lal Sultania, Aged about 57 years, R/o- Near Bus Stand, Pendra Road, District-Bilaspur., Chhattisgarh., 12. M/s- Sharad Kumar Agrawal, Through-its Proprietor, Sharad Kumar Agrawal, S/o- Shri Ramfal Agrawal., Aged bout 50 years, R/o- Mauhapali Road^ Kharsia, Distt. Raigarh, Chhattisgarh, 'v ^'^^M ^s ^ % " .. ^ O-'i'/^ ^. ^ 'i^^ f; ^, ^ u?.^i/,TH 13. M/s- Shiv Shakti Enterprises., Proprietor-Smt. Kalpana Budhdeo, Through-Power ofAttomey Holder-Girish Kumar Budhdeo, S/o- Shri Ratilal Budhdeo, Aged about 50 years, R/o- Flat No. 203, 2nd Floor, Parshwa Apartment, Chowbey Colony, Raipur, Chhattisgarh, /14. M/s-Shobha Enterprises, Through-its Proprietor, Mayank Kedia, S/o- Shri Sankar Kedia, Aged about 25 years, R/o- Dabhara Road, P.O.-Kharsia, Distt. Raigarh, Chhattisgarh, /l 5. Babulal Sharma., S/o- Late Shri Mangturam Sharma, Aged about 50 years, R/o- Dabhara Road, Kharsia, Raigarh, Chhattisgarh, APPELLANTS/PETITIONERS ,i .,.,f""'.^^JI VERSUS State ofChhattisgarh^ Through-Secretary, Department ofCommercial Tax^ D.K.S. Bhawan^ Matralaya, Raipur, Chhattisgarh. 2. Chhattisgarh State Minor Forest, Produce (T & D) Cooperative Federation Ltd., A-25, VJ.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/RESPONDENTS WRIT APPEAL UNDER SECION 20) OF THE CHHATTISGARH HIGH COURT fAPPEAL TO DIVISION BENCH) ACT, 2006 1 ^n^T'wRFrhF [^ffWiN a<ii <HT^T si»*ii«v» *11*<CTI »*<|C(» '3~S[ ^i<4i<^^ ®Ti1<i*i(o,fstdt-y^ .^....m^i...^^.^... •^ 200 sn^T "'WF ('yiloi^) ^t<ii<<R tifta ^11^1 1^.4.2011 Shri Ravindra Shrivastava, Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rake; Advocate, Shri Abhishek Oswal, Sl Smiti Sharma, Shri Pankaj Shriva Shri Ajay Mishra, Shri Ankit Singt Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, counsl Common judgment has b< Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules a| Sr. Advocate, Shri Anup Majumdar, Shri Pt'akash, Shri Anup Jain, Shri Harsh Wardhan, |h Ranjan Agrawal, Shri G.N. Purohit, Sr. \n Anand Dadariya, Shri Neelabh Dubey, Smt. i^tava, Shri Parag Kotecha, Shri Ajay Singh, |ial. Shri B.D. Guru, Shri H.S. Patel. Shri V. IWankhede, for the appellants in respective Sd/- Dhirendra Mishar Judge l^ *ii*i<r?l ^f f^<<;l <P»1^1< '^3tfiP:T37T^T ^dvocate General for the State/respondent. il for the Federation. ^n delivered in W.A.No.452/2010 {Ws K.K. ;gar/? & ottiers), induding this appeal. long with main judgment. Sd/- R.N.Chandrakar Judge 3mwfiir ^ftir ijOTTW, <fyi ;<<riW —FS/147—2/2010—l ,00,000.