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

Held

The Court held that the communication dated 21.05.2019 from the Divisional Forest Officer, Sivasagar Division, Assam, requiring the petitioner to produce road permission issued by the Government of Nagaland for transporting timber and mill finished products through Assam, is not inherently infirm or illegal. The Court viewed these requirements as protective measures by the Assam Forest Department to ensure no illegal transportation occurs through its territory. However, the Court clarified that the timber transit pass issued by the Nagaland Forest Department, containing detailed information about the consignment, could be considered as fulfilling the requirement of "road permission" referred to in the Assam DFO's communication. The Court directed that if the Assam Forest Department officials believe a timber transit pass does not constitute the required road permit, they must pass a reasoned order before taking any adverse action against the transporter. The writ petition was disposed of with these clarifications.

Facts

The petitioner, M/s. Samson Timber Industries Pvt. Ltd., a firm registered in Nagaland under GST, is aggrieved by a communication dated 21.05.2019 from the Divisional Forest Officer, Sivasagar Division, Assam. This communication, referencing a letter from the DFO, Mokokchung Division, Nagaland, outlined terms and conditions for the road transportation of timber and mill finished products (Veneer) through Assam. These conditions included furnishing details of royalty paid to Nagaland, ensuring transit documents and tax/royalty payment proofs accompanied each truck, and submitting an advance levy via bank draft to the Assam DFO. The petitioner argued that a timber transit pass issued by the Nagaland Forest Department, containing details of the consignee, vehicle, and forest products, should suffice as the required road permission.

Key Issues

1. Whether the communication dated 21.05.2019 from the Divisional Forest Officer, Sivasagar Division, Assam, imposing certain terms and conditions for the road transportation of timber and mill finished products through Assam, is legally sustainable, particularly concerning the requirement for road permission issued by the Government of Nagaland (Section 5 of the Assam Forest Produce Transit Rules, 1995, implicitly relevant). Petitioner's contention: The petitioner argued that the timber transit pass issued by the Forest Department of the Government of Nagaland, which contains comprehensive details of the goods, consignee, vehicle, and origin, should be considered equivalent to the "road permission" mentioned in the Assam DFO's communication. They contended that this pass adequately serves the purpose of ensuring legitimate transportation. Revenue's (Assam Forest Department) contention: The revenue contended that the conditions imposed were protective measures to prevent illegal transportation of timber and forest produce through Assam and to curb exploitation by unscrupulous traders. They asserted the necessity of verifying documents and payments made to the originating state.