vissmg 5&mh IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRITAPPEAL No., R5 im n 15%”w'” i (Against order dated .10.2010 gassed by Hon'ble Single Judge- -in Writ Petition '(T) No. 5588 df 201 0) y In the matter of: /i\/l/s Bengal Leaves Co. a sole proprietorship firm of Shri Mohit Ram Yadav, s/o Jati Ram Yadav aged about 7O years r/o House No.85 Lalpur, Raipur, C.G. gas its-sole proprietor‘havi'ng its office at Hpuse No. 85 Lalp’ur', Raipur C.G. com‘ihg' through authorized signatory Shri Jairarn Yadav, s/o Shri L.P. Yadav aged about 48 years resident of P.OV a ‘fB'a- abahara Mahasamund (C.G.) ...APPELLANT (PE7/TIWF'?)”,,¢.O,. r Versus State of Chhattisgarh, Through Secretary, Department of Commercial Tax, D.K.S. Mantralaya, Bhawan, Raipur (C.G.) 2 Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd.,' A—25 VIP Estate near VIP Club Khamardih, ‘Shanker Nagar, > 1 Raipur through its Managing Director m " @ Managing Director District Minor Forest Produce Cooperative Union Ltd. & g Conservator of Forest, Raipur (CG) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (0.6.) RESPONDENTS Memo of Appeal under section 2(1) of the Chhattisgarh High Court — ' (Appeal to Division Bench) Act 2006. IQ 4.2011 Shri Ravindra Shrivastava, Sr. Advocate, Shri Anup Majumdar, Sh’ri Ashish Shrivastava. Shri Naveen Praka'sh, Shri Anup Jain, Shri Harsh Wardhan, Shii Devendra Patel. Shri Rakesh Ranjan Agrawal, Shri G.N. Purohit, Sr. Advocate, Shri Abhishek Oswal. Shri Anand Dadariya. Shri Neelabh Dubey. Smt. Smiti Sharma. Shri Pankaj Shriva‘stava, Shri Parag Kote'cha. 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'a'r nkhede, for the appellants in respective appeals. Shri A S Kachhawaha Dy dvocate Generalforthe State/respondent. Shri Krshore Bhadurl couns lforthe Federation Common Judgment has b n delivered m WANo 452/2010 (M/s KK Vyas & others Vs. State of Chhattr garb & others), mcludmg this appeal. Signed and dated. Certified copy as per rules ong with main judgment. _ , d/ ., l Dhirendra Misha i p ‘l Judge ' mam aimw, {mfzrrrta 4rsru7—mow *1,oo,ooo. a S-