The Gauhati High Court disposed of a Public Interest Litigation (PIL) filed raising the grievance of the public on the collection of illegal taxes at various check-gates all over Nagaland and also on the double/dual taxation over the inter State goods.
The PIL has been filed by Tiatemsu Longchar and two others.
T. B. Jamir, Senior Additional Advocate General placed a copy of the Notification dated 19.05.2022, issued by the Government of Nagaland, Department of Home (Political Branch) and submitted that except the inter-State checkgates all the check-gates in the State have been closed after the issuance of the Notification, therefore, the concerns raised by the petitioners have been answered. Hence, the PIL has become infructuous.
Neiteo Koza, counsel appearing for the petitioners also submitted that in view of the issuance of the Notification and another Notification dated 16.11.2021, issued by the Principal Secretary to the Government of Nagaland, Municipal Affairs Department, the concerns raised by the petitioners in the PIL have been answered, therefore, the PIL may be closed.
The Notifications mentioned and placed before the Kohima Division Bench of Justice Songkhupchung Serto and Justice Kakheto Sema by the parties are reproduced herein below:-
“In order to curb illegal collection of money from the vehicles on the roads, the State Government has issued several directives in the past. Reports, however, continue to be received alleging illegal collection of money from vehicles on roads and at various checkgates by organizations, groups, Government agencies, private individuals etc. In light of the reports and with a view to prevent and curb illegal collection of money from vehicles by an entity or individual, the Governor of Nagaland is pleased to order the following for strict compliance by all concerned with immediate effect:
1) All Police check gates, except the existing interstate checkgates shall be closed forthwith.
2) The check gates set up by other Departments, including by Municipal and Town Councils, shall also be immediately closed throughout the State , except the inter State check gates, which may function up till 31 st May 2022, and beyond that date shall function only after obtaining a specific approval of the Home Department.
3) If anywhere in the State a check gate by any organization, group or private individual has been set up or functioning, for whatsoever reasons, that shall also be removed/closed forthwith.
4) In the event of additional inter or intra District check gates required for unavailable reasons by any Department, including the Police Department in any part of the State, the matter shall be referred through the AHOD/HOD concerned with justifications to the Home Department for consideration, and only after getting prior approval of the Government, the check gate will be set up by the Department concerned.
5) Every Department concerned after closing the check gate at any location in compliance of this Order, shall dismantle and completely remove any temporary structure/building standing at the ocation and being used by it, so as to obviate the possibility of any one else misusing the structure/space left behind for illegal collections purposes.
6) The Deputy Commissioner in every District shall constitute and ‘Inspection Team’ comprising the ADC (HQ), Addl. SP/Addl. DCP, District Transport Officer and the District Public Relations Officer (DPRO), which shall be responsible for ensuring that there is no check gate functional on any road in the District in violation of this Order. The Team will move with a section strength force to be provided by the respective SP/DCP, and regularly conduct surprise inspections to check if any unauthorized check gate is functional, and in the event of any such gate being found, including by private groups, individuals, all the persons manning the gates shall be prosecuted under sections 188 and 384 IPC. Disciplinary proceedings shall also be initiated by the Department concerned against the Government servants found involved, if any. Further, prompt steps shall be taken to dismantle and remove the unauthorized check gates put up by any Department, local authority or organization.
7) The Inspection Team shall also conduct comprehensive inspections of the functioning of the duly permitted check gates to satisfy themselves that no illegal collection of money is taking place. In the event of any illegal activity found, the matter shall be immediately brought to the notice of the Deputy Commissioner concerned who shall forthwith submit a report to the Home Department through the Commissioner, Nagaland with his views. Further, the head of the office concerned in the District shall take penal action against the erring employees under the relevant sections of law besides initiation of disciplinary proceedings.
8) The person in-charge of any check gate shall ensure that except the Government employees detailed by the Department, no other private individual is present at any point of time in and around the premises/structure being used for the purpose of check gate. The presence of any unauthorized person/group at or near the check gate shall be considered as sufficient proof of everyone colluding for illegal collection and action as per law shall be taken against everyone.
9) The Inspection Team shall submit detailed reports of every inspection being made by it to the Deputy Commissioner, for perusal and for taking action as required. Further, the Deputy Commissioner, through the DPRO will ensure that the observations and findings of the Inspection Team, and the actions taken, if any, are given wide publicity.
10) The Home Department from time to time will also be sending team of officers from the Secretariat to inspect the check gates. The Department concerned may also regularly send their officers to inspect the check gates and submit reports to the Home Department.
11) The PHQ shall set up a control room to be manned on 24×7 basis, and share widely, the contact mobile number with whatsapp facility and an e-mail ID, inviting people without requiring the person concerned to reveal his/her identity if he/she so desires, to share any report/information or make a complaint regarding illegal collection of money from the vehicles at any check gate or at other location in the State, and the control room, which should be manned by sufficient personnel headed by a senior officer shall, besides passing on the information/complaint to the Inspection Team of the District, also give immediate further instructions for taking appropriate actions. A fortnightly report of the calls received and the action taken by the control room shall be made available to the Home Deprtment for perusal.
12) In case of any information received of a vehicle which needs to be checked/inspected because of it being suspected of carrying illegal items, or if there is any contravention of any law/rule/regulation or it has evaded paying any charges/fee/tax needed to be paid to the Government, or for any other sufficiently good reasons, the Department officials concerned may immediately contact the Inspection Team of the District concerned and jointly carry out the necessary checks on the vehicle and take other action as necessary.
13) The PWD Department shall put up prominent signages in local dialects/English and Hindi at every check gate/checkpoint declaring that no payment other than required by any law/rule/provision, if applicable, shall be made and that for such payments a proper receipt will be given. The contact number of control room in PHQ shall be displayed prominently on the signages. The signages shall be erected and placed in such a way that they are prominently readable from a distance in day and night.
14) The Deputy Commissioner shall obtain regular reports from the Inspection Team in the District and on the 1 st and 15 th of every month submit a detailed report to the Home Department through Commissioner, Nagaland and shall certify the following: (a) Regular inspections are being carried out by the Inspection Team throughout the District to ensure complete compliance to this Order. (b) That no unauthorized check gate is functional in any part of the District. (c) At the permitted check gates, detailed inspection and thorough inquiries have been made, and there are no cases of illegal collection of money by any one at such check gates. This issues with the approval of the competent authority.
Notification dated 16.11.2021 reads:-
“In pursuance of the minutes of the meeting held on 13/09/2021 under the chairmanship of Hon’ble Deputy Chief Minister, Nagaland, it is hereby notified that collection of any kind of taxes/fees on items/goods that comes under the Goods & Services Tax (GST) regime shall be immediately stopped by all the Municipal and Town Councils across the State of Nagaland. This is for the strict compliance by all the ULBs in the State.”
Considering the contents of the Notifications the Court agreed with the counsels that the concerns raised by the petitioners in this PIL have been answered, as such it is no longer required to keep the PIL pending. Accordingly, the PIL is closed.
However the Court observed to ensure that no unwanted activities take place any more hereafter, the State Government may consider installing CCTVs in those inter-State gates.