2025:CGHC:56143-DB The date when The date when The date when the judgment is uploaded on the the judgment is the judgment is website reserved pronounced Operative Full - 18-11-2025 - 20-11-2025 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WA No. 830 of 2025 Municipal Commissioner Raigarh, District - Raigarh (C.G.) Through Its Commissioner ... Appellant (Respondent No.2 in WP)

versus

1 - M/s Jindal Steel And Power Limited A Company incorporated under the Companies Act, 1956, having its registered Office at O.P. Jindal Marg, Hisar 125005, Haryana, Through Mr. Kamal Agrawal, S/o Late Shri Nathu Lal Agrawal, Aged About 47 Years, R/o Opposite - Collector Bungalow, Civil Lines, Raigarh, Having Its Office At Post Box No. 16, Kharsia Road, Raigarh, District Raigarh (C.G.) (Petitioner No.1)

2 - Mr. Rajat Saha S/o Late Shri Rajendra Saha Aged About 47 Years Shareholder Of M/s. Jindal Steel And Power Limited, R/o D-5, Jindalgarh, Raigarh, District - Raigarh (C.G.) (Petitioner No.2)

3 - State Of Chhattisgarh Through Secretary, Local Self Government Department, Mantralaya, Mahanadi Bhawan, Raipur, District Raipur (C.G.)

(Respondent No.1)

... Respondents For Appellant : Mr. HB Agrawal, Sr. Advocate with Dr. Sudeep Agrawal, Advocate.

For Respondents : Mr. Indrajit Mahanty, Sr. Adv., Mr. Ashish Shrivastava, Sr. Adv. with Ms. Neha Gulati, Ms. Shubhangi Arora, Mr. Rahul Ambast, Mr. Ashutosh Shrivastava and Mr. Abhishek Choudhary, Advocates.

Hon'ble Smt. Justice Rajani Dubey Hon’ble Shri Justice Amitendra Kishore Prasad, JJ Judgment On Board (18^th November, 2025)

Per Rajani Dubey, J Heard on admission as also on IA No.01, application for grant of stay.

02. Challenge in this appeal is to the order dated 19.9.2025 passed by learned Single Judge of this Court in WPT No.49/2014 whereby the learned Single Judge allowed the writ petition, quashed the resolution dated 15.4.2013 (P/1), letter dated 29.11.2013 (P/2), letter dated 3.12.2013 (P/3), letter and demand notices dated 13.12.2013 (P/4) and demand notice dated 1.2.2014 (P/5) although refund of deposited terminal tax were refused on the ground of estopples and the same was not claimed within reasonable time.

03. Case of the appellant, in brief, is that the appellant had passed resolution dated 15.04.2013 (Annexure P/1), issued letter dated 29.11.2013 (Annexure P/2 ), letter dated 03.12.2013 (Annexure P/3 ), letter and demand notices dated 13.12.2013 (Annexure P/4) and demand notice dated 01.02.2014 (Annexure P/5 ) imposing terminal tax on Respondent No. 1 and 2. It is not in dispute that earlier M/s. Jindal Steel and Power Limited which is registered company under Company's Act, 1956 having office at Post Box No. 16, Kharsia Road, Raigarh, Distt. Raigarh (C.G.) started its factory in the limits of Municipal Corporation, Raigarh and subsequently, expanded the same by purchasing land in Chiraipani Gram Panchayat and Kirodimal Nagar Panchayat and put a boundary of the factory by raising wall and opening a gate called as MLSM Security Gate as per its convenience. The whole area of Kirodimal Nagar Panchayat, Chiraipani Gram Panchayat and Raigarh Municipal Corporation where the main plant situated and manufacturing process is going on are not in dispute and all the area covered by boundary is called factory premises for the purposes of imposing terminal tax by the appellant. The only objection of Respondent No. 1 and 2 is that they transport the finished goods manufactured by main factory through Chiraipali Gram Panchayat Gate called as MLSM Security Gate, therefore, they want to escape out from payment of terminal tax to the Kirodimal Nagar Panchayat governed by Municipalities Act, 1961 and Municipal Corporation, Raigarh governed by Municipal Corporation Act, 1956. The Single Judge has failed to see the word manufacturing process occurring in Section 2(k) of Factories Act, 1948, wherein the word “premises” has been explained and clarified in judgment of Apex Court reported in 1999 (1) SCC 596 between Lal Mohammad