GAHC010205272023

2025:GAU-

AS:15544-DB

THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/5572/2023

ALL ASSAM STAMP VENDORS ASSOCIATION

A REGD. SOCIETY UNDER THE SOCIETIES REGISTRATION ACT HAVING

REGISTERED NO-73/1967-68,

HAVING ITS PERMANENT REGISTERED OFFICE AT JORHAT WITH A

TEMPORARY OFFICE AT GUWAHATI,

REP. BY ITS SECRETARY BIPUL HAZARIKA, AGE 52 YRS, S/O- BIREN

HAZARIKA,

R/O- KAMALABORIA GAON,

P.O- GOROKHIADOL,

DIST- JORHAT, PIN-785015

VERSUS

THE STATE OF ASSAM AND 4 ORS.

REP. BY THE PRINCIPAL SECRETARY TO THE GOVT. OF ASSAM, REVENUE

AND DISASTER MANAGEMENT DEPARTMENT,

DISPUR, GUWAHATI-06

2:THE CHIEF SECRETARY TO THE GOVT. OF ASSAM

DISPUR GUWAHATI-06

3:THE SDUPERINTENDENT OF STAMPS

ASSAM

RUPNAGAR GUWAHATI

4:STOCK HOLDING CORPORATION OF INDIA LIMITED

A PUBLIC LIMITED COMPANY INCORPORATED IN 1986 AS A SUBSIDIARY

OF IFCI AND HAVING ITS REGISTERED OFFICE AT 301 CENTRE POINT PAREL MUMBAI-12 REP. BY ITS CHAIRMAN AND EXECUTIVE DIRECTOR

5:STOCK HOLDING CORPORATION OF INDIA LIMITED ASSAM GUWAHATI GROUND FLOOR JADAV BORA COMPLEX MANIRAM DEWAN G.S ROAD, ULUBARI GUWAHATI ASSAM -07 REP. BY ITS AREA MANAGER

6:PRINCIPAL ACCOUNTANT GENERAL (AUDIT)

ASSAM MAIDAM GAON GUWAHATI-781029 Advocate for the Petitioner : MR B B NARZARY, MR. P MAHANTA,MS. P SAHARIA Advocate for the Respondent : SC, REVENUE, MR C BARUAH (R 6),MR ARINDAM BARUAH (R4, R5),MR BHARGAV DAS (R4, R5),MR. K P PATHAK (R4, R5),GA, ASSAM Linked Case : PIL/74/2023 DHANU RAM DAS AND ANR S/O ASA RAM DAS R/O VILL/TOWN BAMUNI GAON P.S.-CHANGSARI KAMRUP ASSAM

2: AJIM ALI S/O LATE AJAR ALI R/O NORTH GUWAHATI BAMUNI GAON KAMRUP CHANGSARI ASSAM 781101 VERSUS THE STATE OF ASSAM AND 4 ORS REPRESENTED BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT OF ASSAM REVENUE AND DISASTER MANAGEMENT DEPARTMENT DISPUR GUWAHATI-06 KAMRUP (M) ASSAM

2:THE CHIEF SECRETARY TO THE GOVERNMENT OF ASSAM DISPUR GUWAHATI-06 KAMRUP (M) ASSAM

3:THE SUPERINTENDENT OF STAMPS ASSAM RUPNAGAR GUWAHATI

4:STOCK HOLDING CORPORATION OF INDIA LIMITED REPRESENTED BY ITS CHAIRMAN AND EXECUTIVE DIRECTOR HAVING ITS REGISTERED OFFICE AT 301 CENTRE POINT DR. BABASAHEB AMBEDKAR ROAD PAREL MUMBAI-40012

5:STOCK HOLDING CORPORATION OF INDIA LIMITED ASSAM REPRESENTED BY ITS AREA MANAGER GUWAHATI GROUND FLOOR JADAV BORA COMPLEX MANIRAM DEWAN G.S. ROAD ULUBARI GUWAHATI-06 ASSAM ------------

For the petitioners : Mr. P. Mahanta, Advocate In WP(C) 5572/2025 Ms. T. Som, Advocate in PIL 74/2023 For the respondents : Ms. N. Bordoloi, S.C., Revenue For the respondent No.1 Ms. S. Sarma, Govt. Advocate, Assam for Respondent Nos.2 and 3 Mr. B. Das, Advocate for Respondent Nos.4 and 5 – B E F O R E –

HON’BLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR HON’BLE MR. JUSTICE ARUN DEV CHOUDHURY

17-11-2025 (Ashutosh Kumar, C.J.)

WP(C) 5572/2023 and PIL 74/2023 have been heard together and the both are being disposed off by this common judgment.

2. We have heard Mr. P. Mahanta and Ms. T. Som, learned Advocates for the petitioners in the afore-noted cases and Ms. N. Bordoloi, learned Standing Counsel, Revenue for the respondents.

3. The petitioners represent the society of registered stamp vendors in Assam who have traditionally earned their livelihood by selling physical non-judicial stamps and earning commissions ranging from 6% to 10%.

4. The primary grievance stems from a cabinet decision dated

15.06.2023 mandating complete discontinuation of physical non-judicial stamps with effect from 01.10.2023, transitioning fully to a 100% digital e- stamping system. The decision was formalised vide Notification dated 23.06.2023 and supported by the Assam Digital Stamp (Payment of Duty by Means of E-Stamp) Rules, 2023 (hereinafter to be referred as “2023 Rules”) enacted under Sections 10, 74 and 75 of the Indian Stamp Act, 1899.

5. As a transitional measure, the vendors were allowed to sell physical stamps purchased before 30.06.2023 but only till 30.09.2023. After this deadline, all physical stamp transactions have been barred. The vendors are required to convert