Tiatemsu Longchar And 2 Ors vs. The State Of Nagaland And 8 Ors

Held

The Court held that the concerns raised by the petitioners in the Public Interest Litigation (PIL) had been adequately addressed by the issuance of the two notifications presented by the parties. Specifically, Notification No. CON-1/G/41/2011 dated May 19, 2022, ordered the closure of all police check gates, except inter-State ones, and check gates set up by other departments, including Municipal and Town Councils, with specific timelines and approval requirements for inter-State gates. Furthermore, Notification No. MA-23/2020 (Pt.II) dated November 16, 2021, mandated the immediate cessation of any kind of taxes or fees on items/goods falling under the Goods & Services Tax (GST) regime by all Municipal and Town Councils. Based on these measures, the Court agreed with the learned counsels that the PIL was no longer required to be kept pending. As an additional measure to prevent future unwanted activities, the Court suggested that the State Government consider installing CCTVs at the inter-State gates. The PIL was accordingly closed.

Facts

This Public Interest Litigation (PIL) was filed by Tiatemsu Longchar and two others, representing the public grievance concerning the collection of illegal taxes at various check-gates across Nagaland and double/dual taxation on inter-State goods. The petitioners brought forth their concerns regarding these practices. The State respondents, through the Senior Additional Advocate General, submitted a Notification No. CON-1/G/41/2011 dated May 19, 2022, issued by the Government of Nagaland, Department of Home (Political Branch). This notification, along with another Notification No. MA-23/2020 (Pt.II) dated November 16, 2021, issued by the Principal Secretary to the Government of Nagaland, Municipal Affairs Department, addressed the issues raised by the petitioners.

Key Issues

1. Whether the concerns raised by the petitioners regarding illegal tax collection at check-gates and double taxation on inter-State goods have been adequately addressed by the State Government's actions and notifications? The petitioners argued that their grievances have been resolved due to the issuance of the aforementioned notifications. They contended that these notifications effectively addressed the issues of illegal tax collection and double taxation, rendering the PIL infructuous. The respondents, specifically the State Government, submitted Notification No. CON-1/G/41/2011 dated May 19, 2022, and Notification No. MA-23/2020 (Pt.II) dated November 16, 2021. They argued that these notifications, which ordered the closure of various check-gates except for inter-State ones and prohibited the collection of GST-related taxes by Municipal and Town Councils, effectively answered the concerns raised by the petitioners. Therefore, they contended that the PIL had become infructuous.