1 CGHC010309672018 2026:CGHC:30737 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 204 of 2018 1 - M/s Pravin Kumar Kotak A Proprietorship Firm, Having Its Office At G. E. Road, Shop No. 10, Near Pani Tanki, Rajnandgaon, District Rajnandgaon, Chhattisgarh. Through Its Proprietor Pravin Kumar Kotak., District : Rajnandgaon, Chhattisgarh --- Petitioner(s) versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantrlaya, Naya Raipur, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D ) Cooperative Federation Limited, Having Its Registered Office At A-25, Vip Estate, Khamardih, Shankar Nagar, Raipur, Chhattisgarh. Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, District Union Rajnandgaon, District Rajnandgaon, Chhattisgarh. Through Its Managing Director., District : Rajnandgaon, Chhattisgarh 4 - Chief Conservator Of Forest Durg,division Durg, District Durg, Chhattisgarh., District : Durg, Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) WPT No. 207 of 2018 1 - M/s Krishna Kotak A Proprietorship Firm, Having Its Office At Shop No. 10. G.E. Road Near Pani Tanki, Rajnangaon, District- Rajnandgaon, Chhattisgarh, Through Its Proprietor Krishna Kotak, District : Rajnandgaon, Chhattisgarh ---Petitioner(s) -2- Versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, District- Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce ( T And D) Cooperative Federation Limited Having Its Registered Office At A-25, Vip Estate, Khamardih, Shankar Nagar, Raipur, Chhattisgarh, Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce ( T And D) Cooperative Federation Limited District- Union, Westen Bhanupratappur District- North Bastar, Chhattisgarh, Through Its Managing Director., District : Bastar(Jagdalpur), Chhattisgarh 4 - Chief Conservator Of Forest Kanker Division, Kanker, District- North Bastar, Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) WPT No. 192 of 2018 1 - M/s Super Leaves Processor A Proprietorship Firm, Having Its Office At Neelgiri Park, Rajnandgaon, District Rajnandgaon, Chhattisgarh. Through Its Proprietor Sonam Jain., District : Rajnandgaon, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, Having Its Registered Office At A - 25, Vip Estate, Khamardih, Shankar Nagar, Raipur Chhattisgarh. Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattisgrh State Minor Forest Produce (T And D) Cooperative Federation Limited, District Union, Rajnandgaon District Rajnandgaon, Chhattisgarh Through Its Managing Director., District : Rajnandgaon, Chhattisgarh 4 - Chief Conservator Of Forest Durg Division, Durg, Chhattisgarh., District : Durg, Chhattisgarh 3 5 - Union Of India, Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) WPT No. 189 of 2018 1 - M/s Shiv Trading Company Proprietorship Firm, Naving Its Office Of Vyas Niwas, In Front Of Cm House, Raipur, District- Raipur, Chhattisgarh, Through Its Proprietor Smt. Kiran Vyas., District : Raipur, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary Ministry Of Finance Mahanadi Bhawan, Mantralaya, Naya Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited Having Its Registered Office At A-25, Vip Estate Khamardih, Shankar Nagar, Raipur, Chhattisgarh, Through Its Managing Director, District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited District- Union, Korba District- Korba, Chhattisgarh, Through Its Managing Director, District : Korba, Chhattisgarh 4 - Chief Conservator Of Forest Bilaspur Division, Bilaspur, Chhattisgarh., District : Bilaspur, Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) WPT No. 167 of 2018 1 - M/s Golden Leaves Processors Through Its Proprietor Ms. Pankhudi Jain Neelgiri Park, Rajnandgaon, District- Rajnandgaon, Chhattisgarh., District : Rajnandgaon, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secrelary, Ministry Of Finance Mahanadi Bhawan, Mantralaya, Naya Raipur,disrict- Raipur, Chhattisgrah., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative -4- Federation Limited, Having Its Registered Office At A-25, Vip Estate Khamardih, Shankar Nagar, Raipur, Chhattisgarh, Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited District Union, Rajnandgaon District- Rajnandgaon, Chhattisgarh, Through Its Managing Director., District : Rajnandgaon, Chhattisgarh 4 - Chief Conservator Of Forest Durg Division, Durg, Chhattisgarh., District : Durg, Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building Sansad Marg, New Delhi......(Respondents), District : New Delhi, Delhi --- Respondent(s) WPT No. 205 of 2018 1 - M/s Pawan Patel A Proprietorship Firm, Having Its Office At G.E. Road, Near Patidar Bhawan, Rajnandgaon, District Rajnandgaon Chhattisgarh. Through Its Proprietor Pawan Patel., District : Rajnandgaon, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, Having Its Registered Office At A-25, Vip Estate, Khamardih, Shankar Nagar, Raipur, Chhattisgarh. Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, District North Baster, Chhattisgarh, Through Its Managing Director., District : Bastar(Jagdalpur), Chhattisgarh 4 - Chief Conservator Of Forest, Durg Division, Durg, District Durg Chhattisgarh., District : Durg, Chhattisgarh 5 - Union Of India, Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) WPT No. 206 of 2018 5 1 - M/s Harsh Tanna A Proprietorship Firm, Having Its Office At Near Manshukhlal Petrol Pump. G.E. Road, Ward No. 27, Rajnandgaon, District Rajnandgaon, Chhattisgarh, Through Its Proprietor Harsh Tanna., District : Rajnandgaon, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, Having Its Registered Office At A - 25, Vip Estate, Khamardih, Shankar Nagar, Raipur Chhattisgarh. Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattigarh State Minor Forest Produce (T And D) Cooperative Federation Limited, District Union, Khairagarh, District Rajnandgaon, Chhattisgarh, Through Its Managing Director., District : Rajnandgaon, Chhattisgarh 4 - Chief Conservator Of Forest Durg, Division, Durg, District Durg, Chhattisgarh., District : Durg, Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) WPT No. 208 of 2018 1 - M/s Chetan Patel A Proprietarship Firm, Having Its Office At G.E.Road, Near Patidar Bhawan, Rajnandgaon, District Rajnandgaon Chhattisgarh. Through Its Proprietor Chetan Patel, District : Rajnandgaon, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, Having Its Registered Office At A-25, Vip Estate, Khamardih, Shankar Nagar, Raipur Chhattisgarh. Through Its Managing Director, District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, District Union, West Bhanupratappur District North -6- Bastar, Chhattisgarh. Through Its Managing Director, Chhattisgarh 4 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited, District Union, Rajnandgaon District Rajnandgaon, Chhattisgarh, Through Its Managing Director, District : Rajnandgaon, Chhattisgarh 5 - Chief Conservator Of Forest, Durg Division, Durg District Durg Chhattisgarh., District : Durg, Chhattisgarh 6 - Chief Conservator Of Foest, Kanker Division, Kanker, District Kanker Chhattisgarh, District : Kanker, Chhattisgarh 7 - Union Of India, Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) WPT No. 209 of 2018 1 - M/s Rajan Kumar A Proprietorship Firm, Having Its Office At H.No. 75, Green City Basantpur, Rajnandgaon, District- Rajnandgaon, Chhattisgarh, Through Its Proprietor Rajan Kumar., District : Rajnandgaon, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, District- Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce ( T And D) Cooperative Federation Limited Having Its Registered Office At A-25, Vip Estate, Khamardih, Shankar Nagar, Raipur, Chhattisgarh, Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce ( T And D) Cooperative Federation Limited District- Union, Rajnandgaon, District- Rajnandgaon, Chhattisgarh, Through Its Managing Director., District : Rajnandgaon, Chhattisgarh 4 - Chief Conservator Of Forest Durg Division, Durg, District- Durg, Chhattisgarh., District : Durg, Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi., District : New Delhi, Delhi --- Respondent(s) 7 WPT No. 191 of 2018 1 - M/s Vyas And Co. Through Its Proprietor Shri Sandeep Vyas, Vyas Niwas, Opposite C M House Civil Lines, Raipur, District Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary Ministry Of Finance , Mahanadi Bhawan, Mantralaya, Naya Raipur, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce ( T And D) Cooperative Federation Limited Having Its Registered Office At A-25, V I P Estate, Khamardih, Shankar Nagar, Raipur, Chhattisgarh Through Its Managing Director, District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited District Union, Kanker District Kanker, Chhattisgarh, Through Its Managing Director, District : Kanker, Chhattisgarh 4 - Chief Conservator Of Forest Kanker Division, Kanker, Chhattisgarh., District : Kanker, Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building Sansad Marg, New Delhi, District : New Delhi, Delhi --- Respondent(s) WPT No. 190 of 2018 1 - Shri Nirmal Chand Jain S/o Shri Lt. K. C. Jain Aged About 64 Years Neelgiri Colony, Rajnandgaon, District- Rajnandgaon, Chhattisgarh., District : Rajnandgaon, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Its Secretary, Ministry Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited Having Its Registered Office At A-25, Vip Estate, Kamardih, Shankar Nagar, Raipur, Chhattisgarh, Through Its Managing Director., District : Raipur, Chhattisgarh 3 - Chhattisgarh State Minor Forest Produce (T And D) Cooperative Federation Limited District Union, Rajnandgaon District- Rajnandgaon, Chhattisgrah, Through Its Managing Director., District : Rajnandgaon, -8- Chhattisgarh 4 - Chief Conservator Of Forest Durg Division, Durg, Chhattisgarh., District : Durg, Chhattisgarh 5 - Union Of India Through Its Secretary, Ministry Of Finance, 3rd Floor, Jeevandeep Building, Sansad Marg, New Delhi, District : New Delhi, Delhi ---- Respondents For petitioners : Mr. Ankit Singhal, Advocate For State : Ms. Anuradha Jain, Dy. G.A. For respective respondents : Mr. A.S. Kachhwaha, Advocate and Mr. Pramod Shrivastava, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 20.07.2026 1. The petitioners have filed these petitions seeking following relief (s) : “10.1 Issue writ in the nature of mandamus or any other writ, order or direction and quash and set aside the impugned letter dated 21.06.2018 issued by Respondent No. 3 with respect to levy of Forest Development Cess @ 3% on purchase of lendu leaves upon the petitioner firm; 10.2 issue writ in the nature of mandamus or any other writ, order or direction hold and declare that the petitioner is liable to pay tax under the Central Goods and Services Tax Act, 2017 and under Chhattisgarh Goods and Services Tax Act, 2017 only and not under Chhattisgarh Karadhan Adhiniyam. 1982 and direct the Respondents to collect tax under the provisions of the Goods and Service Tax Act from the petitioner; 10.3 Any other relief or relief(s) which this Hon'ble Court may deem fit and proper in view of the facts and circumstances of the case, may also kindly be granted.” 2. At the very outset, Mr. Kachhwaha, learned counsel appearing for 9 respondent Nos. 2 & 3 would submit that on 3rd October, 2018, Section 7 of the Chhattisgarh Karadhan (Sanshodhan) Adhiniyam, 1982 was omitted and Section 6 was inserted. He would contend that, according to the Chhattisgarh Karadhan (Sanshodhan) Adhiniyam, 2018 (for short, "the Adhiniyam of 2018"), the Saving Clause shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued, etc. He would further contend that the petitioners in these petitions have challenged the letters issued by respondent No. 3 with respect to levy of Forest Development Cess @ 3% and by virtue of Section 6 of the Adhiniyam of 2018, validity of letters cannot be questioned. It is also contended that if the petitioners want to avoid the impugned letters issued by respondent No. 3, they have to challenge the validity of Saving Clause 6 of the Adhiniyam of 2018. 3. Mr. Singhal, Advocate, would endorse the submissions made by Mr. Kachhwaha. He would submit that the petitioners want to challenge the validity of the impugned letters and constitutionality of Section 6 of the Adhiniyam of 2018 by filing fresh petitions. He would further submit that the petitioners may be granted liberty accordingly. 4. Heard the learned counsel appearing for the parties and perused the documents placed on record. 5. Having considered the aforesaid facts, these petitions are -10- disposed of, reserving liberty in favour of the petitioners to avail the remedy available under the law and they shall be at liberty to challenge the impugned letters including the validity of Saving Clause 6 of the Adhiniyam of 2018. Sd/- (Rakesh Mohan Pandey) Judge Rekha