I.A. Ansari, J.

1. I have heard Dr. B.P. Todi, learned Senior counsel, appearing on behalf of the Petitioner, and Mr. R. Dubey, learned Counsel, appearing on behalf of the Respondents.

2. The material facts, which are not in dispute, may, in brief, be set out as follows:

The Petitioner, namely, Durgadutt Lohia Foundation (hereinafter referred to as the 'Petitioner trust'), is a trust established, in the year 1994, by virtue of a trust deed, dated 11.8.1994. The Petitioner trust is registered under the Societies Registration Act, the object of the trust being, inter alia, development of education and educational institutions by providing aids and grants, scholarships, etc., promoting arts, culture, sports, research work, financial assistance for scientific and other research works, medical aid and relief to suffering people, relief to the poor people, aid for socio-economic upliftment of communities and villages and other objects of general charity and social welfare including donations to other trusts and charitable institutions. Pursuant to an application made, in terms of Rule 2(4) of the Assam Agricultural Income Tax Rules, 1939, (in short, 'the said Rules'), by the Petitioner trust seeking grant of exemption certificate, to the effect that the donations made to the Petitioner trust shall stand exempted from levy of tax under the said Rules, Respondent No. 2, namely, Commissioner of Taxes, Assam, issued, on 24.1.1996, an exemption certificate. In course of time, the Petitioner trust made requisite application seeking renewal of its exemption certificate for the year ending on 31.3.1999, 31.3.2000 and 31.3.2001. As no response was received from the Respondents with regard to the application for renewal made by the Petitioner trust, the Petitioner trust issued several reminders. However, on 16.11.2001, Respondent No. 3, namely, Agricultural Income Tax Officer, Guwahati, issued a letter, addressed to the Petitioner trust, directing the Petitioner trust to submit certain particulars mentioned in the letter, dated 16.11.2001, aforementioned and also asking for explanation with regard to the queries raised therein. The Petitioner trust accordingly submitted, on 13.12.2000, its reply to the letter, dated 16.11.2001, aforementioned. Having received the explanations, so offered, and the particulars, so furnished, by the Petitioner, trust, Respondent No. 1 maintained complete silence and repeated reminders issued by the Petitioner trust, in this regard, yielded no result. The Petitioner trust, eventually, issued a letter, on 9.2.2002, addressed to the Respondent No. 2, namely, Commissioner of Taxes, Assam, bringing to his notice, inter alia, that on account of non-renewal of the requisite exemption certificate, the Petitioner trust has not been able to carry out its activities. Thereafter, as late as on 30.1.2003, Respondent No. 3, namely, Agricultural Income Tax Officer, Assam, issued a letter informing the Petitioner trust to the effect that apart from the donations made by the Petitioner trust to the chief Minister's Relief Fund, the other activities carried out by the Petitioner trust were not found to be charitable in nature and, hence, the question of extending the validity of the exemption certificate granted, on 24.1.96, in favour of the Petitioner trust did not arise at all. Aggrieved by this letter, dated 30.1.2003, and the refusal to renew the exemption certificate, the Petitioner trust has come to this Court with the help of the present writ petition, made under Article 226 of the Constitution of India, seeking, inter alia, issuance of appropriate writ (s) setting aside and quashing the impugned letter, dated 30.1.2003, aforementioned. As a result of non-renewal of the exemption certificate, the activities of the Petitioner trust have come to a grinding halt since after the assessment year 2001-2002. It is in such circumstances that the present writ petition has come up for hearing.

3. While considering the present pe