M/S. SUSHIL TIMBER v. THE STATE OF ASSAM AND 4 ORS.
Court: Gauhati High Court
Bench: HONOURABLE MR. JUSTICE PRASANTA KUMAR DEKA
Judgment date:
Case summary
Gauhati High Court judgment dated 2020-01-07. M/S. SUSHIL TIMBER v. THE STATE OF ASSAM AND 4 ORS. Read the judgment and case details on LawSphereX.
Judgment text
Page No. # 1/12 GAHC010260322018 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 8247/2018 1:M/S. SUSHIL TIMBER A SOLE PROPRIETORSHIP CONCERN HAVING ITS DEPOT AND SIZING UNIT AT R. G. BARUAH ROAD, GHY- 21, KAMRUP (M), ASSAM, REP. BY ITS AUTHORIZED SIGNATORY, MR. P. K. JAIN VERSUS 1:THE STATE OF ASSAM AND 4 ORS. REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM, DEPTT. OF ENVIRONMENT AND FOREST, DISPUR, GHY-6 2:PRINCIPAL SECY. TO THE GOVT. OF ASSAM ENVIRONMENT AND FOREST DEPTT. DISPUR GHY-6 3:PRINCIPAL CHIEF CONSERVATOR OF FORESTS (LEGAL) AND HEAD OF FOREST FORCE ASSAM PUNJABARI GHY-36 4:DIVISIONAL FOREST OFFICER KAMRUP EAST DIVISION BASISTHA GHY-29 5:FOREST BEAT OFFICER KHANAPARA BEAT GHY-2 Page No. # 2/12 Advocate for the Petitioner : MR. D SARAF Advocate for the Respondent : SC, FOREST Linked Case : WP(C) 4427/2018 1:S. K.
PINE FOREST PRODUCTS A PROPRIETORSHIP FIRM HAVING ITS PLACE OF BUSINESS AND PROCESSING UNIT SITUATED AT BARBHUI BYRNIHAT P INDUSTRIAL ESTATE PO- BYRNIHAT PIN- 793101 DIST- RI BHOI MEGHALAYA REP. BY ITS PROPRIETOR SRI SURESH KUMAR KEDIA VERSUS 1:THE STATE OF ASSAM AND 4 ORS. REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM DEPTT. OF ENVIRONMENT AND FOREST DISPUR GHY-6 ASSAM 2:THE PRINCIPAL SECY. TO THE GOVT. OF ASSAM ENVIRONMENT AND FOREST DISPUR GHY-6 ASSAM 3:THE PRINCIPAL CHIEF CONSERVATOR OF FOREST (LEGAL) AND HEAD OF FOREST FORCE ASSAM PUNJABARI GHY-36 ASSAM 4:THE DIVISIONAL FOREST OFFICER KAMRUP EAST DIVISION BASISTHA Page No. # 3/12 GHY-29 ASSAM 5:THE FOREST BEAT OFFICER JORABAT BEAT AND KHANAPARA BEAT OFFICE KAMRUP EAST DIVISION BASISTHA GHY-29 ASSAM Advocate for the Petitioner : MR A TEWARI Advocate for the Respondent : SC FOREST Linked Case : WP(C) 4673/2018 1:M/S.
TAMLA LAMP CO-OPERATIVE SAW MILL A PROPRIETORSHIP FIRM HAVING ITS PLACE OF BUSINESS AND PROCESSING UNIT SITUATED AT INDUSTRIAL ESTATE TELLULIANG PO AND PS TEZU PIN- 792001 DIST- LOHIT ARUNACHAL PRADESH. REP. BY ITS POWER OF ATTORNEY HOLDER SRI RUKMA HANDIQUE AGED ABOUT 43 YRS VERSUS 1:THE STATE OF ASSAM AND 4 ORS. REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM DEPTT. OF ENVIRONMENT AND FOREST DISPUR GHY-6 ASSAM 2:THE PRINCIPAL SECY. TO THE GOVT. OF ASSAM ENVIRONMENT AND FOREST DISPUR GHY-6 ASSAM 3:THE PRINCIPAL CHIEF CONSERVATOR OF FOREST (LEGAL) AND HEAD OF FOREST FORCE Page No. # 4/12 ASSAM PUNJABARI GHY-36 ASSAM 4:THE DIVISIONAL FOREST OFFICER KAKOPATHER FOREST CHECK GATE DOOM DOOMA DIVISION DIST- TINSUKIA ASSAM 5:THE RANGE FOREST OFFICER KAKOPATHER RANGE BEAT KAKOPATHER DOOM DOOMA DIVISION DIST- TINSUKIA ASSAM Advocate for the Petitioner : MR A TEWARI Advocate for the Respondent : MR.
S K MEDHI Linked Case : WP(C) 4422/2018 1:PORLA PLY PRODUCTS A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISION OF THE INDIAN PARTNERSHIP ACT HAVING ITS PLACE OF BUSINESS AND MANUFACTURING UNIT SITUATED AT NONGSTOIN INDUSTRIAL ESTATE P. O. NONGSTOIN PIN - 793119 DIST. WEST KHASI HILLS MEGHALAYA REP. BY ITS PARTNER SRI KRISHNA KUMAR MURARKA VERSUS 1:THE STATE OF ASSAM AND 4 ORS. REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPARTMENT OF ENVIRONMENT AND FOREST DISPUR GUWAHATI- 781006 Page No. # 5/12 ASSAM 2:THE PRINCIPAL SECRETARY TO THE GOVT. OF ASSAM ENVIRONMENT AND FOREST DISPUR GUWAHATI- 781006 ASSAM 3:THE PRINCIPAL CHIEF CONSERVATOR OF FOREST (LEGAL) AND HEAD OF FOREST FORCE ASSAM PUNJABARI GUWAHATI - 781036 ASSAM 4:THE DIVISIONAL FOREST OFFICER KAMRUP EAST DIVISION BASISTHA GUWAHATI-29 ASSAM 5:THE FOREST BEAT OFFICER JORABAT BEAT AND KHANAPARA BEAT OFFICE KAMRUP EAST DIVISION BASISTHA GUWAHATI-29 ASSAM.
Advocate for the Petitioner : MR A TEWARI Advocate for the Respondent : SC FOREST Linked Case : WP(C) 3395/2018 1:M/S SHRUTI TIMBER A SOLE-PROPRIETORSHIP CONCERN HAVING ITS DEPOT AND SIZING UNIT AT A K DEV ROAD GANESHPARA GUWAHATI-25 KAMRUP(M) ASSAM REPRESENTED BY ITS SOLE-PROPRIETOR MR. BIPLAB BHIMSARIA. Page No. # 6/12 VERSUS 1:STATE OF ASSAM AND 4 ORS. REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM DEPARTMENT OF ENVIRONMENT AND FOREST DISPUR GUWAHATI-781006. 2:PRINCIPAL SECRETARY TO THE GOVERNMENT OF ASSAM ENVIRONMENT AND FOREST DEPARTMENT DISPUR GUWAHATI- 781006 3:PRINCIPAL CHIEF CONSERVATOR OF FORESTS (LEGAL) AND HEAD OF FOREST FORCE ASSAM PUNJABARI GUWAHATI-36. 4:DIVISIONAL FOREST OFFICER KAMRUP EAST DIVISION BASISTHA GUWAHATI-29. 5:FOREST BEAT OFFICER JORABAT BEAT KAMRUP EAST GUWAHATI-12 Advocate for the Petitioner : MR. D SARAF Advocate for the Respondent : SC FOREST Linked Case : WP(C) 4674/2018 1:M/S.
PARSHURAM SAW MILL A PROPRIETORSHIP FIRM HAVING ITS PLACE OF BUSINESS AND PROCESSING UNIT SITUATED AT GUNANAGAR GUNANAGAR CHONGKHAM P. O. CHOWKHAM PIN 792102 DIST. NAMSAI ARUNACHAL PRADESH Page No. # 7/12 REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI MOUCHUM SAIKIA AGE ABOUT 41 YEARS. VERSUS 1:THE STATE OF ASSAM AND 4 ORS. REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM DEPTT. OF ENVIRONMENT AND FOREST DISPUR GUWAHATI 781006 ASSAM. 2:THE PRINCIPAL SECY. TO THE GOVT. OF ASSAM ENVIRONMENT AND FOREST DISPUR GUWAHATI 781006 ASSAM. 3:THE PRINCIPAL CHIEF CONSERVATOR OF FOREST (LEGAL) AND HEAD OF FOREST FORCE ASSAM PUNJABARI GUWAHATI 781036 ASSAM. 4:THE DIVISIONAL FORST OFFICER KAKOPATHER FOREST CHECK GATE DOOM DOOMA DIVISION DIST. TINSUKIA ASSAM. 5:THE RANGE FOREST OFFICER KAKOPATHER RANGE BEAT KAKOPATHER DOOM DOOMA DIVISION DIST. TINSUKIA ASSAM.
Advocate for the Petitioner : MR A TEWARI Advocate for the Respondent : SC FOREST Linked Case : WP(C) 3379/2018 1:M/S WOODS WORTH Page No. # 8/12 A SOLE PROP CONCERN HAVING ITS DEPOT AND SIZING UNIT AT B R PHOOKAN ROAD KUMARPARA GUWAHATI-9 KAMRUP(M) ASSAM REP. BY IT SOLE PROP. MR BIJOY KUMAR BHIMSARIA VERSUS 1:STATE OF ASSAM AND 4 ORS. REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM DEPTT. OF ENVIRONMENT AND FOREST DISPUR GUWAHATI- 781006 2:PRINCIPAL SECRETARY TO THE GOVT OF ASSAM ENVIRONMENT AND FOREST DEPTT DISPUR GUWAHATI- 781006 3:PRINCIPAL CHIEF CONSERVATOR OF FORESTS(LEGAL) AND HEAD OF FOREST FORCE ASSAM PUNJABARI GHY- 36 4:DIVISIONAL FOREST OFFICER KAMRUP EAST DIVISION BASISTHA GUWAHATI- 29 5:FOREST BEAT OFFICER JORABAT BEAT KAMRUP EAST GUWAHATI Advocate for the Petitioner : MR. D SARAF Advocate for the Respondent : SC FOREST Linked Case : WP(C) 2918/2018 1:P. APEI KONYAK S/O- PHUHLAO KONYAK Page No. # 9/12 R/O- VILL- SHANGSA P. O AND P.
S- TIZIT DIST- MON NAGALAND PIN- 798602 VERSUS 1:THE STATE OF ASSAM AND 5 ORS. REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM DEPTT. OF ENVIRONMENT AND FOREST DISPUR GUWAHATI ASSAM PIN- 781006 2:THE PRINCIPAL SECRETARY TO THE GOVT OF ASSAM DEPTT OF ENVIRONMENT AND FOREST DISPUR GUWAHATI ASSAM PIN- 781006 3:THE PRINCIPAL CHIEF CONSERVATOR OF FOREST(LEGAL) AND HEAD OF FOREST FORCE ASSAM PANJABARI GUWAHATI ASSAM PIN- 781036 4:THE DIVISIONAL FOREST OFFICER(DFO) SIVASAGAR DIVISION SIVASAGAR DIST- SIVASAGAR ASSAM PIN- 785640 5:THE FOREST BEAT OFFICER NAMTOLA SONARI FOREST BEAT OFFICE SIVASAGAR DIVISION SIVASAGAR DIST- SIVASAGAR ASSAM PIN- 785640 Page No. # 10/12 6:THE FOREST BEAT OFFICER HAULUATING BEAT SIVASAGAR DIVISION SIVASAGAR DISTRICT ASSAM PIN- 785640 Advocate for the Petitioner : MR. P J SAIKIA Advocate for the Respondent : GA ASSAM BEFORE THE HON’BLE MR JUSTICE PRASANTA KUMAR DEKA ORDER 07. 01.
2020 This order is going to be dispose of the above bunch of writ petition on the same issue. Heard Mr. A. Tewari, the learned counsel, Mr. D. Saraf, the learned counsel and Mr. P. J. Saikia, the learned counsel for the petitioners. Also heard Mr. S. Dutta, the learned Standing Counsel, Forest Department for the respondents. All the writ petitions challenge legality and correctness of notification dated 06. 03. 2017, issued by the Principal Secretary to the Government of Assam, Environment and Forest Department, enhancing levy on transportation of Timber, Non-Timber forest produce and minor minerals entering Assam through inter-state boundaries from the neighbouring States as below and the contents and its enhanced rates are reproduced herein below:- “GOVERNMENT OF ASSAM ENVIRONMENT AND FOREST DEPARTMENT DISPUR: GUWAHATI ORDERS BY THE GOVERNOR NOTIFICATION Dated Dispur, the 6 the March, 2017. No.
FRE-118/2014/201: The Governor of Assam is hereby pleased to publish the enhancement of Levy for transportation of Timber, Non-Timber Forest Produce (NTFP) and Minor Minerals entering Assam through Inter-State boundaries from the neighbouring States as below. Page No. # 11/12 SL No. Commodity on which levy is to be realised Rate of levy on entering through inter-state boundaries fixed against the commodity 1 Timber Rs. 600/- Per Cubic metre 2. Non-Timber Forest Produce (NTFP) Rs. 300/- per truck 3. Stone Rs. 500/- per truck 4. Sand Rs. 500/- per truck 5. Earth Rs. 100/- per truck 6. Other minor minerals Rs. 500/- per truck. This has the approval of Cabinet dated 28. 02. 2017. This shall come into force with effect from the date of publication in the Official Gazette. This supersedes all the earlier notifications issued in this regard. Sd/ (P. K. Borthakur, IAS) Principal Secretary to the Government of Assam Environment and Forest Department.
” Similar writ petitions were disposed of vide order dated 27. 09. 2019 in batch of writ petitions with the lead case WP(C) No. 3140/2017 and this court after discussing elaborately the law holding the field held as follows:- “25. Therefore, in the aforesaid judgment, Supreme Court has made it abundantly clear that goods imported from other States or Union Territories must be placed at par with similar goods manufactured or produced within the State, vis-a vis, tax or levy on such goods. 26. If there was any confusion on this point, Supreme Court in Jindal Stainless Limited (Supra), categorically held that a levy that violates Article 304 (a) cannot be saved even if the procedure under Article 304 (b) or the proviso thereunder is satisfied. Clause (a) and (b) of Article 304 have to be read disjunctively. Page No. # 12/12 27. Though the legal issues as extracted and discussed above are well-settled, those have to be applied on facts which are pleaded.
Petitioners would have to show what is the rate of levy in the neighbouring States and in the State of Assam; how enhancement of levy by the impugned notification would discriminate against the goods manufactured or produced by them outside the State of Assam and which are transported into the State of Assam through the inter-state boundaries. In the absence of such facts, any adjudication would be on presumption. However, in this regard the letter issued from the office of the Principal Chief Conservator of Forests and Head of Forest Force, Assam, dated 05. 07. 2017, requesting the State Government to re-examine and revise the rates of levy, as produced by Mr. Mazumdar may be taken note of. 28. Therefore, having regard to the above and on a thorough consideration of the materials on record, Court is of the view that the matter is required to be relooked by the Environment and Forest Department, Government of Assam, taking note of the discussions made above.
Let the impugned notification dated 06. 03. 2017 be looked into afresh by the government of Assam in the Environment and Forest Department, keeping in mind the legal and constitutional appropriate decision may be taken. Let such decision be taken within a period of 4 (four) months from the date of receipt of a certified copy of this order. During this period, restraint orders passed by this Court to the effect that respondents would not insist on the rates indicated in the impugned notification dated 06. 03. 2017 would hold the field. 29. All the writ petitions are disposed of. ” Accordingly, the present writ petitions are disposed of as the same are covered by the aforesaid order dated 27. 09. 2019, and calling upon the Government of Assam, Forest and Environment Department to look afresh into the notification bearing no. FRE 118/2014/201 dated 06. 03.
2017 and till a final decision is arrived, the respondents shall not insist on the enhanced rates indicated in the impugned notification dated 06. 03. 2017 in respect of the commodities referred in the said notification. Accordingly these writ petitions are disposed of. JUDGE Comparing Assistant
Source: Gauhati High Court. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.