SALEMFORT KHONGLAH Vs. STATE OF ASSAM AND OTHERS

JUDGEMENT

(1.) The petitioner, a proprietorship firm, is engaged in the business of sale of coal which is mined in Meghalaya. As the petitioner is engaged in the business of sale of such coal in the several States of Northern India including Bihar the coal has to be transported in trucks through the State of Assam. In the present writ petition the petitioner complains of arbitrary and aggressive actions on the part of the respondents in not permitting movement of the coal-laden trucks through the State of Assam without payment of tax under the Assam Value Added Tax Act, 2003 (hereinafter referred to as 'the Act').

(2.) The geographical location of the North-Eastern States mandate that the trucks loaded with coal of the petitioner has to necessarily move through the State of Assam though such coal may be in transit to the other States in the course of inter-State trade and commerce. Keeping in mind the provisions of Part XIII of the Constitution and also the taxing power of the State Legislature under the provisions of the Seventh Schedule to the Constitution, legislation's laying down the norms for such movement including prescriptions of regulatory measures in order to prevent leakage of the State's share of revenue, have held the field from time to time. The Assam Value Added Tax Act, 2003 which is currently in force elaborately deals with the above situation. Yet as disputes have cropped up from time to time the court is of the view that the legislative norms holding the field should be reiterated and clarified at the earliest, to obviate, to the extent possible, avoidable litigation's and also ensure free flow of trade and commerce throughout the territories over which this court exercise jurisdiction. This is why final orders in the writ petition are being passed within two days of the institution of the same.

(3.) The legislative provisions are clear and unambiguous and really require no reiteration or clarification. If the mutual obligations, i.e., of the transporter and the enforcement agencies are performed in the spirit the enactment has visualised, the court sees no room for a possible dispute. It is not the law but human shortcomings, on either side, that has given rise to frictions from time to time. Consequently the courts have to step in to guide such mutual actions to ensure a friction free social order.