1 CGHC010088202023 2026:CGHC:40695-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 1373 of 2023 Tayal Gudakhu Factory, A Registered Proprietorship Firm Through Its Proprietor Namely Shri Manoj Kumar Gupta, S/o Late Shri Omprakash Gupta, Aged About 51 Years, R/o Bhagwanpur- Kharsiya Road, District : Raigarh, Chhattisgarh. ... Petitioner versus 1 - State Of Chhattisgarh Through Special Secretary, Department Of Commercial Tax (Excise), Government Of Chhattisgarh Mantralaya, Mahanadi Bhawan, New Raipur Atal Nagar Raipur Pin Code-492002 2 - Union Of India Through Secretary, Ministry Of Finance, Government Of India, North Block, New Delhi, Pin Code- 110001 ...Respondents For Petitioner : Mr. Amit Sharma, Advocate. For Respondent No.1 : Mr. Shashank Thakur, Addl AG. For Respondent No.2 : Mr. Ramakant Mishra, Dy. SG. Hon'ble Shri Krushna Ram Mohapatra, Chief Justice Hon’ble Mr. Santosh Sharma, Judge Order on Board Per : Krushna Ram Mohapatra, Chief Justice 17/09/2026 2 1. Petitioner, in this writ petition, prays for the following reliefs :- “a) Call for the entire records pertaining to the present case. b) Hold and Declare that the impugned Enactment i.e. Chhattisgarh Molasses Control and Regulation Rules, 2022 (Annexure-P/1) is ultra vires to the Constitution of India. c) Grant the cost of the petition to the petitioner. d) Grant any other relief as deemed fit and proper in the facts and circumstances of the case.” 2. Vide order dated 04.08.2023, this Court directed to tag up the matter alongwith WPC No.3580/2022. In the meantime, WPC No.3580/2022 alongwith a batch of writ petitions, involving similar issue, has already been decided vide order dated 27.03.2026. A copy of the said order is filed in Court, which is taken on record. 3. Learned counsel for the parties submit that present writ petition be disposed of in terms of the order dated 27.03.2026 passed in WPC No.3580/2022 alongwith batch of writ petitions. 4. In view of the above, present writ petition is disposed of in terms of the order dated 27.03.2026 passed in WPC No.3580/2022 alongwith batch of writ petitions. Sd/- Sd/- (Santosh Sharma) (Krushna Ram Mohapatra) Judge Chief Justice Jamal