M/S. Samson Timber Industries PVT. LTD. vs. The State Of Assam And 5 Ors.

Held

The Court held that the timber transit pass issued by the appropriate authority in the Forest Department of the Government of Nagaland, when accompanied by other relevant documents, should be considered by the Forest Department of Assam. The Court referred to a previous order in a similar writ petition (WP(C) No. 849/2020) which stated that the timber transit pass could be viewed as the road permission. Therefore, the Court directed the respondents in Assam to consider the permit issued by Nagaland, along with the transit pass dated 26.11.2019, while examining the compliance of the terms and conditions. If, for any reason, the respondents were not satisfied with the transit pass, they were required to pass a reasoned (speaking) order before proceeding further. The Court allowed the transportation of forest products from Nagaland through the Haluating Beat Forest under the Sivasagar Division, Assam, subject to this consideration and the passing of a speaking order if necessary. No issue was expressly left undecided.

Facts

The petitioner, M/s. Samson Timber Industries Pvt. Ltd., a proprietorship firm based in Nagaland, is engaged in processing timber and veneer. The firm is registered under GST. The petitioner is aggrieved by a letter dated 29.06.2019 issued by the Divisional Forest Officer (DFO), Sivasagar Division, Assam, to the Forest Range Officer, Sivasagar Range. This letter directed the Range Officer to follow certain terms and conditions for the transportation of timber products originating from Nagaland, which were to pass through Assam. These conditions included furnishing royalty payment details, ensuring transit documents and tax/levy payments, and obtaining an advance levy in the form of a bank draft favouring the DFO, Sivasagar. The petitioner contended that they had already obtained a valid transit pass from the DFO, Mokokchung Division, Nagaland, and that a communication from the PCCF, Nagaland, requested Assam to do away with road permits for forest products originating from Nagaland, given the validity of watermarked Transit Passes across India.

Key Issues

1. Whether the timber transit pass issued by the Forest Department of Nagaland, along with other supporting documents, constitutes sufficient authorization for the transportation of forest products through Assam, thereby obviating the need for additional road permission from the Assam Forest Department? 2. Whether the conditions stipulated in the letter dated 29.06.2019 by the Divisional Forest Officer, Sivasagar Division, Assam, are legally sustainable in light of the existing transit pass and inter-state agreements/communications regarding forest product movement? Petitioner's Arguments: The petitioner argued that they possessed a valid transit pass dated 26.11.2019 issued by the DFO, Mokokchung Division, Nagaland, which was valid until 30.03.2020. They also relied on a communication from the PCCF, Nagaland, dated 23.05.2019, requesting Assam to dispense with road permits for forest products originating from Nagaland, as the watermarked Transit Pass issued by Nagaland was valid nationwide. They cited a similar writ petition (WP(C) No. 849/2020) disposed of by the same High Court on similar facts. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents (State of Assam and its Forest Department officials).