Page No.# 1/4 GAHC010005122025 2025:GAU-AS:3190 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/819/2025 SRI MONJIT DAULAGUPU S/O- LOMMAIDI DAULAGUPU R/O-MANDERDISA 3 P.O AND P.S- MANDERDISA DISTRICT- DIMA HASAO ASSAM. PIN- 788832 VERSUS THE NORTH CACHAR HILLS AUTONOMOUS COUNCIL AND FOUR ORS REPRESENTED HEREIN BY ITS PRINCIPAL SECRETARY HAFLONG DIST- DIMA HASAO ASSAM 2:THE PRINCIPAL SECRETARY THE NORTH CACHAR HILLS AUTONOMOUS COUNCIL HAFLONG DIST- DIMA HASAO ASSAM 3:THE SECRETARY I/C EXECUTIVE COMMITTEE DIMA HASAO AUTONOMOUS COUNCIL HAFLONG 4:THE SECRETARY I/C EXECUTIVE COMMITTEE N C HILLS AUTONOMOUS COUNCIL HAFLONG 5:SRI SUMIT ARDAO S/O- SRI LEBENDRA ARDAO R/O- MAILU P.O- LANGTING P.S-LANGTING DIST- DIMA HASAO Page No.# 2/4 ASSAM PIN- 788832 ------------ Advocate for : MR P H KONWAR Advocate for : SC N C HILLS appearing for THE NORTH CACHAR HILLS AUTONOMOUS COUNCIL AND FOUR ORS BEFORE HON’BLE MR. JUSTICE LANUSUNGKUM JAMIR O R D E R 24.03.2025 Heard Mr. NNB Choudhury, learned counsel for the petitioner. Also heard Mr. C. Sharma, learned Standing Counsel, NC Hills Autonomous Council, appears for the respondent Nos. 1 to 4 and Mr. B.D Das, learned senior counsel assisted by Mr. J. Lotha, learned counsel for the respondent No.5. 2. The present writ petition has been filed by the petitioner challenging the Order dated 27.12.2024 issued by the Secretary, NC Hills Autonomous Council, Haflong, settling the right for collection of Entry Tax on entry of vehicles into Dima Hasao District at Manderdisa Vehicle Entry Gate for the year 2025 with the respondent No.5 on the ground that no Notice Inviting Tender (NIT) was issued and the respondent No.5 was favoured with the order to collect the vehicle entry tax only on the basis of his application made. 3. The respondent No.3 i.e. the Secretary, Executive Committee, NC Hills Autonomous Council has filed an affidavit in opposition and at paragraph-8, it is stated as under:- Page No.# 3/4 “8. That, the deponent begs to state that on the basis of the Executive Committee meeting held on the 16th of October, 2024 under resolution no.13 and approval of the Hon’ble Chief Executive Member, North Cachar Hills Autonomous Hills, Haflong dated 23.12.2024, the order for the right of collection of entry tax of vehicles at Manderdisa Vehicle Gate was allotted to Shri Sumit Ardao, S/o Shri Late Lebendra Ardao of Hatikhali, P.S. Langting, Dist: Dima Hasao as per application dated 08.10.2024.” 4. Mr. C. Sharma, learned Standing Counsel, NC Hills Autonomous Council submits that in fact there was no NIT and the order for right of collection of entry tax of vehicles at Manderdisa Vehicle Gate was made to the respondent No.5 on the basis of his application made on 08.10.2024. 5. Mr. B.D Das, learned senior counsel appearing for the respondent No.5 however, submits that the respondent No.5 has already paid the security deposit amounting to Rs.50,25,000/- (rupees fifty lakhs twenty five thousand) and therefore, if any adverse order is to be passed, the authorities in the NC Hills Autonomous Council should be directed to refund back the said security deposit. 6. Considering the averments made in paragraph-8 of the affidavit-in- opposition filed by the respondent No.3 and also taking into consideration the submission made by Mr. C. Sharma, learned Standing Counsel, NC Hills Autonomous Council, this Court is of the considered opinion that the respondent No.5 could not have been issued the order for the right of collection of entry tax of vehicles at Manderdisa Vehicle Gate without first issuing a NIT. 7. In that view of the matter, the order dated 27.12.2024, issued by the Secretary, Executive Committee, NC Hills Autonomous Council, Haflong settling the right for collection of entry tax on entry of vehicles into Dima Hasao district at Manderdisa Vehicle Gate with the respondent No.5 is Page No.# 4/4 hereby set aside and quashed. 8. The respondents are given liberty to issue fresh NIT and thereafter make the settlement as provided by law within a period of one month from the date of receipt of a certified copy of the order of this Court. 9. The respondents are also directed to refund the security deposit of Rs.50,25,000/- (rupees fifty lakhs twenty five thousand) made by the respondent No.5 within a period of two weeks from the date of receipt of a certified copy of the order of this Court. 10. With the above observations and direction, this writ petition stands allowed. JUDGE Comparing Assistant