1 2025:CGHC:59431 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 281 of 2022 1 - Rishi Gases Private Limited Plot No. 2, 3 And 4 Tifra Industrial Area, Bilaspur (C.G.) Through Its Authorized Signatory Shailendra Pandey ... Petitioner versus 1 - Municipal Corporation Bilaspur Through Its Commissioner, Bilaspur, District Bilaspur, Chhattisgarh 2 - Zone Commisioner Zone No. 2 Tifra, Municipal Corporation Bilaspur, District Bilaspur, Chhattisgarh 3 - Revenue Officer Municipal Corporation, Bilaspur, District : Bilaspur, Chhattisgarh 4 - Revenue Inspector Department Of Revenue, Municipal Corporation, Bilaspur, District Bilaspur, Chhattisgarh 5 - State Of Chhattisgarh Through Its Secretary, Department Of Industries, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District : Raipur, Chhattisgarh 6 - State Of Chhattisgarh Through Its Secretary, Department Of Urban Administration And Development, Mahanadi Bhawan, Atal Nagar Nawa Raipur, District : Raipur, Chhattisgarh 7 - Director Directorate Of Industries, Udyog Bhawan, Ring Road No. 1, Telibandha, Raipur, District : Raipur, Chhattisgarh 8 - Chhattisgarh State Industrial Development Corporation (CSIDC) Through Its Chief Executive Officer/ Executive Director, Raipur, District : Raipur, Chhattisgarh ... Respondents (Cause title as taken from Case Information System) For Petitioner : Mr. Himanshu Yadu, Advocate For Respondents No.1 to 4 : Mr. Ashish Tiwari, Advocate RUKHSAR BANO Digitally signed by RUKHSAR BANO Date: 2025.12.15 11:21:22 +0530 2 For State/Respondents No.5 to 7 For Respondent No.8 : : Mr. Dilman Rati Minj, Govt. Advocate and Mrs. Mukta Tripathi, Panel Lawyer Mr. Suyash Dhar Badgaiyan, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 08/12/2025 1. Heard. 2. This petition has been preferred by petitioner under Article 226 of the Constitution of India seeking following reliefs:- “(i) That, the Hon’ble Court may issue appropriate writ and set-aside/quash the impugned demand notice dated 06.09.2022 (Annexure P/1) and recovery notice dated 19/20.10.2022 (Annexure P/8) passed by the Respondent No.1. (ii) Pass any other order(s) as this Hon’ble Court may deem fit and proper in the interest of justice.” 3. Learned counsel for the petitioner would submit that the issue involved in the present case has already been decided by the Co-ordinate Bench of this Court in WPT No.248/2022 (BEC Fertilizers Vs. Municipal Corporation and ors.) and other connected matters vide order dated 10.09.2024, which squarely covers the issue of instant case. Hence, he prays that this petition may be disposed of under the terms of aforesaid order dated 10.09.2024 passed by the Co-ordinate Bench in aforesaid bunch of writ petitions. 4. Learned counsel appearing for the respondents conceded contention of learned counsel for the petitioner. 5. Aforesaid bunch of writ petitions was disposed of by the Co-ordinate Bench directing State to decide the issue after providing due 3 opportunity of hearing to all the stakeholders, CSIDC, Municipal Corporation and the petitioners. Observation made by the Co-ordinate Bench in para 9 and 10 is reproduced as under :- “9. The exemption order/notification dated 13.09.2023 will also cover exemption from payment of other taxes like water, light education sales, surcharge and integrated tax or not has to be first raised before the Government in view of subsequent development of passing of the order/notification dated 13.09.2023 by the State Government, as such, at this juncture the bunch of writ petitions are disposed of granting liberty to the petitioners to submit representation before the State raising all their grievances including the grievances raised in the present writ petitions within four weeks from the date of receipt of a copy of this order. Thereafter, the State will decide the representation after giving opportunity of hearing to all the stack holders; the CSIDC, Municipal Corporation and the petitioners and the State Government is also directed to decide the authority and jurisdiction of Municipal Corporation on imposing other tax as mentioned in following paragraphs even after exemption notification by the State or not. 10. With the aforesaid observation and direction, the writ petitions are disposed off. The interim order dated 11.11.2022 is extended till the representations made by the petitioners are decided by the State. It is made clear that the petitioners shall submit representation before the State Government within the stipulated time period granted by this Court as mentioned above failing which the interim order after cutoff date will lose its significance automatically.” 4 6. Since the issue involved in instant case is squarely covered vide order dated 10.09.2024 passed by the Co-ordinate Bench in aforesaid bunch of writ petitions, therefore, considering the contentions raised by learned counsel for the parties, this petition is also disposed of under the same terms of aforesaid order, as has been observed in para 9 & 10. The said order will also govern all the issues of instant petition. 7. Accordingly, this writ petition stands disposed of. 8. Pending interlocutory application(s), if any, also stands disposed of. No order as to cost(s). Sd/- (Naresh Kumar Chandravanshi) Judge Rukhsar