NIBARAN G MOMIN Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS writ application has been filed by the Secretary, Garo Hills, Member Contractor and Veneer cum Saw Mill Owner Association. The grievances of the petitioner-association are :

(2.) IT is claimed that the mills have the valid permit/permission under rule 10 of the Transit Rules framed by the Government of Assam under sections 40 and 41 of the Assam Forest Regulation, 1891 and the Garo Hills Forest Act, 1968. The petitioners claimed to have also the certificate of registration issued under the Meghalaya Purchase Act read with rule 39 for purchasing logs after payment of royalty as per Meghalaya Government Schedule. They also claimed to have the certificate of registration issued under the Central Sales Tax (Registration and Turnover) Rules, 1957, for carrying out the inter-State sale of their manufactured goods. The member mills of the association of the petitioner in course of its business of sale of commercial veneer is to transport the same by truck, etc., from its factory and deliver the same to the plywood factories of its customers situated in various places of the country. While transporting the veneer for delivery to its various customers it has to cross a number of check-posts in Meghalaya as well as in Assam. The first check-post is at Kabaitari check-post and the last check-post is Srirampur or Boxirhat check-post. Though the member mills of the petitioner's association have all the valid certificates, the Superintendent of Taxes, Kabaitari check-post while issuing transit pass insists on depositing security deposit at 10 per cent of the value of the goods carried by the truck which the member mills are depositing under compulsion. The respondent No. 3, i.e., the Superintendent of Taxes, Kabaitari Check-post, directed the member mills to get the transit pass counter-signed at the last checkgate either at Srirampur or Boxirhat and when the said counter-signed transit pass is shown at Kabaitari check-post, the security deposit is released/refunded. This has caused harassment to the petitioners and as such the petitioners pray that a mandamus may be issued to stop this illegal process of demanding/obtaining security deposit from the member mills of the petitioner-association for the consignment transported/transshipped by them when they are found carrying properly accounted goods with valid documents, namely, valid transit pass, bill, challan and other documents.

(3.) I have heard Mr. A. S. Choudhury, learned counsel for the petitioner and Mr. H. N. Sarma, learned Government Advocate, for the respondents. Mr. Choudhury has drawn my attention to rule 43(7)(j) of the Assam General Sales Tax Rules, 1993. Rule 43 of the said Rules provides for check-post. Rule 43(3) provides as follows :