Digitally signed by RAME SH 2026:CGHC:11292 KUMAR VATTI Date: 2026.03.16 HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 27 of 2026 * - M/s Krishi Vistar Kendra Main Road, Pratappur Surajpur, Chhattisgrh-

497223, Through- Its Sole Proprietor, Kishori Lal Garg ... Petitioner Versus

1 - Union Of India Through- The Joint Secretary, Department Of Revenue, Ministry Of Finance, Having Its Office At Udyog Bhavan, North Block- 110001 (New Delhi )

2 - State Of Chhattisgarh Through The Principal Secretary, Government Of Chhattisgarh At Mahanadi Bhawan, Atal Nagar, Raipur- 492002 ( Chhattisgarh )

3 - State Tax Officer Ambikapur Circle 1, Pratappur Naka, Kulhadi Road, Ambikapur, Surguja ( Chhattisgarh ).

4 - State Bank Of India, through its Branch Manager, Pratappur Branch, Main Road, Surguja - 497227 ( Chhattisgarh.).

... Respondents For Petitioner : Ms. Arya Mittal, Advocate For Respondent No. 1 : Mr. Ramakant Mishra, Deputy Solicitor General For Respondents No. 2 & 3/ : Ms. Anuradha Jain, State Deputy Government Advocate For Respondent No. 4 : Mr. P.R. Patankar, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey

Order on Board

10/03/2026

1. The petitioner has filed this petition seeking the following