1 2026:CGHC:17376 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR REVP No. 95 of 2026 M/s Shree Cement Limited (Unit Shree Raipur Cement Plant) Village Khapradih Tehsil Simga Dist- Baloda Bazar-Bhatapara (C.G.) Through Its Authorized Signatory ... Petitioner. Versus 1 - Gram Panchayat Khapradih Through The Sarpanch Shri Gajendra Verma Aged About 36 Years Gram Panchayat Khapradih Janpad Panchayat Simga District- Baloda Bazar-Bhatapara (C.G.) 2 - State Of Chhattisgarh Through The Secretary Department Of Panchayat And Rural Development Mantralaya Mahanadi Bhawan Atal Nagar, Nava Raipur District- Raipur (C.G.) 3 - Collector Baloda Bazar- Bhatapara District- Baloda Bazar-Bhatapara (C.G.) 4 - Chief Executive Officer Zila Panchayat Balodabazar-Bhatapara (C.G.) 5 - Chief Executive Officer Janpad Panchayat Simga District- Baloda Bazar- Bhatapara (C.G.) ... Respondents. (cause title downloaded from CIS Periphery) For Petitioner : Mr. Ashish Shrivastava, Senior Adv with Mr. Rahul Ambust and Ms. Ananya Pandey, Advocates. For Res No.1 : Mr. Jitendra Pali, Advocate. For Res. No.2 & 3 : Mr. Sabyasachi Choubey, Govt. Advocate. (Hon’ble Shri Justice Naresh Kumar Chandravanshi ) Order on Board 16/04/2026 Digitally signed by AJAY KUMAR DWIVEDI DN: cn=AJAY KUMAR DWIVEDI, ou=HIGH COURT, o=HIGH COURT OF CHHATTISGARH, st=Chhattisgarh, c=IN 2 1. This Review Petition has been filed seeking the recall of the order dated 03.03.2026, passed by this Court in Writ Petition (C) No. 939/2026 (Gram Panchayat Khapradih Vs. State of CG and others), and the restoration of the writ petition. 2. Learned Senior Counsel would submit that WPC No. 939/2026 was filed by respondent No.1 (the petitioner therein) before this Court seeking a direction to the respondent/Collector of Baloda-Bazar to initiate proceedings under Section 81 of the Chhattisgarh Panchayat Raj Adhiniyam, 1993 (hereinafter referred to as the "Adhiniyam 1993") and recover outstanding terminal tax dues from respondent No.5 (the petitioner herein) as arrears of land revenue in a time-bound manner. However, the aforesaid writ petition was disposed of without issuing notice to the petitioner herein. Learned Senior Counsel further submits that since specific relief was sought by respondent No.1 (Gram Panchayat Khapradih) against the present petitioner, it was incumbent upon the Court to provide an opportunity of hearing to the petitioner. 3. Learned counsel further submits that, vide order dated 03.03.2026, this Court directed the Collector of Baloda-Bazar to pass an order in accordance with Section 81 of the Adhiniyam 1993 and the Chhattisgarh Gram Panchayat Terminal Tax (Assessment and Collection) Goods Export in Limits Rules, 2003 (in brevity "Rules 2003"). On account of such order, the Collector is now bound to pass an order under the aforesaid specific provisions, which amounts to an order on merits. Hence, the review petition may be allowed and the writ petition may be restored for hearing after providing opportunity to the petitioner. 3 4. On the other hand, learned counsel for respondent No.1 (the petitioner therein) would submit that the Gram Panchayat has passed an order for the recovery of terminal tax under Rules 2003, however, despite making various communications, the petitioner herein did not deposit the terminal taxes. Therefore, an application was made to the concerned Collector for the recovery of terminal tax dues as arrears of land revenue. He further submits that in the order dated 03.03.2026, this Court has not expressed any opinion on the merits, rather only a direction was made to the Collector to act as per Section 81 of the Adhiniyam 1993 and the applicable rules of Rules 2003. Hence, the review petition deserves to be dismissed. 5. Learned State counsel submits that an appropriate order may be passed in the matter. 6. Heard learned counsel for the parties and perused the order and documents annexed with the petition. 7. While passing the order dated 03.03.2026 in Writ Petition (C) No. 939/2026, this Court has made the following observations: "5. Having considered the limited prayer of learned counsel for the petitioner as well as the contention of learned counsel for the State, this petition is disposed of at this stage, directing the petitioner to file fresh application along with a copy of earlier application dated 21.02.2024 (Annexure-P/9) along with a copy of this order, within 15 days from today before respondent No.2/ Collector, Baloda Bazar-Bhatapara. In the eventuality of filing of such application by the petitioner, respondent No.2/Collector, Baloda Bazar-Bhatapara is directed to pass order in accordance with Section 81 of the Chhattisgarh Panchayat Raj Adhiniyam, 1993 and Chhattisgarh Gram Panchayat Terminal Tax (Assessment and Collection) Goods Export in Limits Rules, 2003, so that grievance of the petitioner can be redressed. 4 6. With aforesaid observation and direction, this writ petition stands disposed of. 7. Pending interlocutory application(s), if any, stands disposed of." 8. From perusal of aforesaid order, it is apparent that this Court has not considered the writ petition on its merits, however, the observations made in Paragraph 5 somehow show that the merits were, to some extent, touched upon. This is because a direction was issued to the Collector to pass an order under Section 81 of the Adhiniyam 1993 and the Rules 2003, which provide that terminal tax shall be recovered by the Authority as arrears of land revenue. Further, the order dated 03.03.2026 has been passed without issuing notice and without providing opportunity of hearing to the petitioner herein, as such it may cause serious prejudice to the petitioner. Hence, in the interest of justice, this Court is inclined to allow the prayer for recalling the order dated 03.03.2026. 9. Accordingly, the order dated 03.03.2026 passed in Writ Petition(C) No.939/2026 is hereby recalled. The Registry is directed to restore the aforesaid writ petition to its original number and list the case for hearing. 10. Accordingly, the review petition is disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge Ajay