'\' ^ T s HIGH COURT OF JUDICATURE CHHATTIS&ARH: BiLASPUR SiNGLE BENCH : HON'BLE SHRi S.R. NAYAK, CJ tlt LC£.NOJ270F^006 Jagjit Singh, S/o Ajeet Singh, aged about 40 years, R/o KaiSash Nagar, Rajnandgaon, Chhattisgarh Surebdra Singh, S/o Late Buta Singh, aged about 36 years, R/o Kaiiash Nagar, Rajnandgaon, Chhattisgarh Harcharan Singh, S/o Ishwar Singh, aged 32 years, R/o Bushwaripara, Dongargarh, Dist. Rajnandgaon, Chhattisaarh Ramesh Kumar Gupta, S/o Suresh Kumar Gupta, aged about 28 years, R/o Ghaspura, Dist. Kandwa, M.P. M/s Avneet -Traders Rajnandgaon, d firm th Singh Bhatiya, aged about 45 years, S/o Late Amoiak Singh, R/o Kailash Nagar, Rajnandgaon Ratan Traders, a partnership firm through ihe partner, S.Karne! Singh shatiya, S/o Late Amolak Singh, aged about 45 years R/o Kailash Nagar, Rainana'aaon Union of india Through Secre if nsstry ot hsn; S40HH SIOCK, <^©W te of Mac to the Government, Commerce & Taxation Department, Vailabh Bhawan, Bhopai 3. Commissioner of Incorne Tax, Jabalpur 4. Commissioner of M.P. Excise, Gwaiior District Excise Offlcer, Rajnandgaon 6. District Excise Officer, Durs 7. District Excise Officer, Raipur 8. District Excise Officer, Raiaarh Preseni: Shri Ashish Shrivastava, iea'ned counse! for the appiicants. ^ r, a3psnf J3iq3 -/PS •s/!ep us? Aq pepusco si }so3 sq^ tjsoa'ep o} eujii •jo.( i se psjspjo si 'O'Q'irtj eLii 'UMOIJS si esneo iU9!oiyn9 (g) •PJBSJ-J ,St. UO pSSSB,