V PADMAVATHI Date: 2026.01.05 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 58 of 2016

1 - M/s Laxmi Tobacco Company A Unit Of Laxmi Ventures India Private Limited, Having Its Unit At Industrial Estate, Bhilai, Through Its Authorized Signatory Mr.

Nimish Sunil Agrawal, Son Of Shri Sunil Agrawal, Aged About 35 Years, R/o 1/45, Nehru Nagar, East, Bhilai Durg. Chhattisgarh

2 - Mr. Nimish Sunil Agrawal, S/o Shri Sunil Agrawal, Aged About 35 Years R/o 1/45, Nehru Nagar, East, Bhilai Durg, Authorized Signatory Of M/s Laxmi Tobacco Company, A Unit Of Laxmi Ventures India Private Limited., District : Durg, Chhattisgarh ... Petitioner(s)

versus

1 - State Of Chhattisgarh Through Chief Secretary, Mantralaya, Naya Raipur Chhattisgarh

2 - State Of Chhattisgarh, Through Secretary, Department Of Industries And Commerce, Mantralaya, Naya Raipur District : Raipur, Chhattisgarh

3 - Commissioner, Industries, Directorate Of Industries, Udyog Bhawan, Ring Road 1, District : Raipur, Chhattisgarh

4 - Chief General Manager, District Industries Centre, Durg Chhattisgarh, District :

Durg, Chhattisgarh ... Respondents (Cause title is taken from the CIS)

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For Petitioners : Shri Neelabh Dubey, Advocate (virtual mode)

For Respondent/State : Shri Kalpesh Ruparel, PL ------------------------------------------------------------------------------------------------------------------

Hon'ble Shri Justice Ravindra Kumar Agrawal

Order on Board

08.12.2025

1. The petitioner-company in the present writ petition has challenged the order dated 24-09-2015 (Annexure P-26), passed by Respondent No. 2, whereby the application for reconsideration of the order dated

21-02-2011 is rejected and the order dated 25-10-2011 passed by Respondent No. 2 is affirmed.

2. The brief facts relevant for disposal of the present writ petition are that the petitioner-company is a company incorporated under the Companies Act, 1956, which established a manufacturing unit of Cigarettes on a job work basis for ITC Limited. For the purpose of establishing the said establishment, petitioner-company obtained a lease deed for about 20,000 sq. ft. plot at Industrial Area, Bhilai, and Plot No. 17 was allotted to him on 26-05-1981 for the period of 99 years i.e. from 26-05-1981 to 25-05-2080. The petitioner-company started its production on 27-09-1986, and the permanent registration certificate No. 10/12/08/671/PMT SST was obtained from the Government of India on 05-12-1987. On 01-03-1994 and 29-01-1997, two additional leases were granted in favour of the petitioner-company and Plot Nos. 16 and 17-B, area 10,000 Sq. Ft. and 18,000 Sq. Ft. respectively, were allotted to him, for the period of 30 years. Initially, the petitioner-company was a small- scale industry; however, in the year 1991, it was updated and registered as a medium-scale industry.

3. It is also the case of the petitioner-company that it is paying the highest tax revenue to the State Government from the period between 1986 to 2002, which came up to the tune of Rs. 10,176,366,499/-. The industrial unit ran properly up to 2002, and thereafter, some dispute arose between two brothers, who were shareholders of the petitioner-

company. The dispute between them had become aggravated and could not be reconciled, even after various efforts, and in the year 2002, one of them approached the Company Law Board, New Delhi, for division of assets and business of the petitioner-company. In the proceeding before the Company Law Board, vide order dated 19-06-2002, the other brother, namely Mr. Anil Agrawal and others, were restrained from interfering with the working of the Bhilai unit of the petitioner-company, which was being run by Mr. Sunil Agrawal. Thereafter, Mr. Anil Agrawal started writing letters to the ITC company, and ultimately, the ITC company withdrew its contract of manufacturing Cigarettes from the petitioner-company, which resulted in t