BIJNI TRUCK MALIK SANSTHA Vs. STATE OF ASSAM

JUDGEMENT

(1.) THE notice inviting tender (hereafter for short referred to as the 'NIT') dated 28.8.2009 of the Bijni Town Committee inviting tenders for a settlement for collection of entry tax from loaded commercial trucks referred to therein for the period 15.9.2009 to 31.3.2010 and the selection of the Respondent No.7 therefor constitute the subject matter of challenge essentially on the ground of lack of authority of the respondent Committee.

(2.) I have heard Mr. M. Singh, Advocate assisted by Ms. G. Singh, Advocate for the petitioners, Mr. D. Das, Standing Counsel, Bodoland Territorial Council (for short hereafter referred to as the 'Council'), Mr. A. Dasgupta, Advocate appearing for the Bijni Town Committee (also referred to as the 'Committee') and Mr. M.R. Das, Advocate for the respondent No.7.

(3.) THE Bijni Town Committee in its counter has contended that after having sought for the permission to collect entry tax on the vehicular traffic entering the Bijni Town from the Government of Assam, the Council to this effect vide the letter No. KDO/AP/10/2008/111 dated 21.7.2009 of the Council Head of Department, Urban Development Department, B.T.C., Kokrajhar communicated its approval therefor and thus, it (Committee) in its meeting held on 1.9.2009 resolved to impose the said levy as per the provisions of the Act. Accordingly, tenders were invited by the impugned NIT dated 28.8.2009 and on the completion of the process, the Respondent No. 7 being selected was allotted the work to collect the imposition from the vehicular traffic for the period 15.9.2009 to 31.3.2010. According to the Committee, the tax is valid having been levied on compliance of all legal prescriptions in that regard.