IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON’BLE SHRI JUSTICE VIVEK KUMAR SINGH &

HON’BLE SHRI JUSTICE AJAY KUMAR NIRANKARI ON THE 28^th OF JANUARY, 2026 WRIT PETITION NO.33484 of 2025 MEENAKSHI KHARE AND ANOTHER Versus THE STATE OF MADHYA PRADESH, THROUGH PRINCIPAL SECRETARY, DEPARTMENT OF COMMERCIAL TAX AND OTHERS -------------------------------------------------------------------------------------------------------------

Appearance :

Shri Prakash Upadhyay – Senior Advocate with Shri Siddharth Sharma, Shri Shubham Manchani, Shri Devendra Prajapati, Shri Mayank Upadhyay, Shri Satyam Shukla and Shri Lavkush Rathore - Advocates for the petitioners.

Shri Abhinav Shrivastava – Advocate for the respondent No.3/S.P.E.

Lokayukt.

Shri Yash Soni – Deputy Advocate General for the respondent-State.

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Reserved on : 12/01/2026 Pronounced on : 28/01/2026

O R D E R

Per : Justice Vivek Kumar Singh By way of this petition, under Article 226 of the Constitution of India the petitioners take exception to the order dated 04.04.2005 passed by respondent No.2 granting sanction under Sectio