2026 Supreme(Gau) 1933
THE GAUHATI HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH
DEVASHIS BARUAH, J.
Kahinoor Furniture House At Dhekiajuli Town & Ors. - Petitioner
Versus
The State Of Assam And Ors. - Respondent
WP(C) No. 4126 Of 2026 And WP(C) No. 3652 Of 2026
Decided On : 24-08-2026
Act Referred
Assam Wood Based Industries Promotion and Development Rules : R.15, R.17, R.2(a)(g), R.2(a)(o)
Advocate Appeared:
For the Petitioners:Mr. A. M. Ahmed, Advocate
For the Respondents:Mr. D. Gogoi, SC, Forest Mr. H. Sarmah, Addl. Sr. Govt. Advocate
JUDGMENT AND ORDER :
DEVASHIS BARUAH, J.
Heard Mr. A. M. Ahmed, the learned counsel appearing on behalf of the Petitioners in the present batch of writ petitions. Mr. D. Gogoi, the learned Standing Counsel appears on behalf of the Forest Department of the Government of Assam and Mr. H. Sarmah, the learned Additional Senior Government Advocate appears on behalf of the District Commissioner, Sonitpur; the Superintendent of Police, Sonitpur; the Co-District Commissioner, Dhekiajuli as well as the Officer-in-Charge, Dhekiajuli Police Station.
PREFACE
2. The present batch of writ petitions have been filed challenging the action on the part of the officials of the Forest Department of the Government of Assam in sealing the business premises of the Petitioners and initiating confiscation proceedings of the seized furniture from the Petitioners business premises.
3. Taking into account the similarity in the issues involved in present batch of writ petitions, they are taken up for disposal by this common judgment and order.
BRIEF FACTS OF THE CASE
4. From a perusal of the contents of the writ petitions, it appears that the Petitioners in the batch of writ petitions are carrying on business of manufacture and sale of wooden furniture. They have obtained registration under the applicable GST laws and have also been issued trade licenses by the Dhekiajuli Municipal Board.
5. It is alleged that some time in the third week of May, 2026, personnel from the Dhekiajuli Forest Range visited the business premises of the Petitioners and enquired about their registration under the Assam Wood-Based Industries (Promotion and Development) Rules, 2022 (for short, ‘the Rules of 2022’). It is claimed by the Petitioners that the personnel from the Forest Department informed the Petitioners that they were not required under the Rules of 2022 to register as they had less than ten labourers engaged.
6. On 30.05.2026, the Forest Range Officer, Dhekiajuli Forest Range, the Co-District Commissioner of Dhekiajuli Co-District and the Executive Officer along with employees of Dhekiajuli Municipal Board came to the Petitioners' business premises and sealed the premises without issuing any notice or show-cause. In addition to that, the furnitures which were inside the Petitioners' business premises were seized. It is also the case of the Petitioners that furnitures stored in the Petitioners' business premises were taken away by the Respondent Authorities. It is under such circumstances, the Petitioners in the present batch of the writ petition have approached this Court by filing the present batch of writ petitions. It is relevant at this stage to note that the Petitioners after their business premises were sealed have taken steps for registration under the Rules of 2022, which would be apparent from a perusal of the online payment receipts of Rs.2,000/- each enclosed to the various writ petitions.
7. In the present batch of writ petitions, except the three writ petitions which have been listed for the first time today, i.e. WP(C) No.4126/2026; WP(C) No.4129/2026 and WP(C) No.4133/2026 notices were issued. The records reveal that in some of the writ petitions, the Divisional Forest Officer, Sonitpur West Division, Tezpur had filed affidavits-in-opposition.
8. In the affidavits-in-opposition, it was mentioned that the Range Forest Officer, Dhekiajuli issued Office Order No.10 dated 08.10.2024 directing all wood-based and Furniture Units within the Range jurisdiction to obtain mandatory registration under the Rules of 2022. It is also mentioned that in order to accommodate the operators and promote compliance, a subsequent opportunity was provided by the Office Order No.07 dated 14.05.2026 directing all unregistered units to regularize and complete the registration process. Inspite of the extensive windows of opportunity being provided to various establishments like the Petitioners, they continued to remain unregistered while carrying on their unauthorized commercial operations