Afsana Furniture And Anr vs The State Of Assam And 3 Ors.

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GAHC010176942026

2026:GAU-AS:12661
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4563/2026
AFSANA FURNITURE AND ANR
REPRESENTED BY ITS SOLE PROPRIETOR ALAL UDDIN WARD NO 6
SAPTAHIK BAZAR DHEKIAJULIP O P S DHEKIAJULI DISTRICT SONITPUR
ASSAM 784110
2: ALAL UDDIN
S/O ASOR ALI
VILLAGE MEDHICHUBURI
PO RANGAGORA
PS. DHEKIAJULI DISTRICT SONITPUR
ASSAM
PIN- 78411
VERSUS
THE STATE OF ASSAM AND 3 ORS.
THROUGH THE CHIEF SECRETARY TO THE GOVERNMENT OF ASSAM
DISPUR GUWAHATI 781006
2:THE DHEKIAJULI MUNICIPAL BOARD
SWAHID NAGARI DHEKIAJULI DISTRICT SONITPUR ASSAM 784110
REPRESENTED BY THE CHAIRMAN
3:THE DIVISIONAL FOREST OFFICER
SONITPUR WEST DIVISION
PO TEZPUR DISTRICT SONITPUR
ASSAM
PIN- 784001
4:THE RANGE FOREST OFFICER
DHEKIAJULI RANGE PO DHEKIAJULI DISTRICT SONITPUR
ASSAM
PIN- 78411

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BEFORE
HON’BLE MR. JUSTICE DEVASHIS BARUAH

For the Petitioner(s) : Mr. P. Sundi, Advocate

For the Respondent(s) : Ms. U. Das, Addl. Sr. GA, Assam
: Mr. R. R. Gogoi, SC, Forest


· Date on which Judgment was reserved : N/A
· Date of Pronouncement of Judgment : 02.09.2026
· Whether the pronouncement is of
the Operative Part of the Judgment : Yes

· Whether the full Judgment has been
Pronounced : No
JUDGMENT AND ORDER (ORAL)

Heard Mr. P. Sundi, the learned counsel appearing on behalf of
the Petitioners and Ms. U. Das, the learned Additional Senior
Government Advocate appearing on behalf of the Respondent
No.1. I have also heard Mr. R. R. Gogoi, the learned Standing
counsel appearing on behalf of the Respondent Nos. 3 and 4.
2. The present writ petition has been filed by the Petitioners
assailing the sealing of the Petitioners’ shop and factory as well as
the seizure of the furnitures in the business premises of the
Petitioner. It appears that the actions are taken on account of non-
compliance to the provisions of the Assam Wood-Based Industries
(Promotion and Development) Rules, 2022 (for short ‘the Rules of

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2022’) whereby for the purpose of establishing, operating and
renewal of a secondary wood-based industrial unit, there is a
requirement of registration.
3. This Court takes note of that vide a judgment and order dated
24.08.2026 in the case of Kahinoor Furniture House Vs. The State
of Assam and 9 Others reported in 2026:GAU-AS:12282 , this Court
disposed of a batch of writ petitions holding inter alia at Paragraph
No.39 that the Petitioners therein would come within the ambit of
the definition “Secondary Wood-Based Industrial Unit” and in order
to operate their business premises, the Petitioners would have to
register themselves under the Rules of 2022.
This Court further held that taking into account that the breach
of the Rules of 2022 would not constitute a “forest offence” in
terms with Section 3(5) of the Assam Forest Regulations, 1891 (for
short, ‘the Regulation) the question of confiscation of the furnitures
does not arise and if the goods cannot be confiscated, there
cannot also be any seizure. Paragraph Nos. 31 to 39 of the said
judgment in the case of Kahinoor Furniture House (supra) being
relevant are reproduced herein under:
“ 31. Section 3(5) of the Regulation defines the term 'forest offence'. The said
definition is reproduced herein under:

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"3(5) “forest offence” means an offence punishable under this Regulation or
any rule thereunder.’
32. A perusal of the above definition would show that in order to be a forest
offence, it has to be an offence punishable under the Regulation or any Rule
thereunder.
33. Rule 17 of the Rules of 2022 do not stipulate the punishment, but rather
mandates that breach of the Rules of 2022 would be punishable under the
relevant provisions of the Regulation. A perusal of the Regulation would show
the Regulation specifies specifically in the context of what offence what would be
the punishment.
Sections 24 and 25 of the Regulation stipulates punishment specific to the
offences described therein.
Section 33 of the Regulation though stipulates punishment, but the same
is only with respect to infringement of Section 33 of the Regulation.
Section 41 of the Regulation permitted the State Government to make
attach punishment to the breach of the Rules framed under Section 40 of the
Regulation. However, the Rules of 2022 are silent on the said aspect. Rather
refers to the Regulation.
Sections 58 and 59 of the Regulation do not prescribe any punishment for
breach of the Rules framed under the Regulation.
Therefore, from the above referred provisions, it is apparently clear that
the Regulation do not provide any punishment for breach of the Rules or for that
matter the breach to the Rules of 2022.
34. The above analysis would make it apparent that for the breach of the

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stipulations contained in the Rules of 2022, there is no punishment. Under such
circumstances, as there is no punishment, any breach of the Rules of 2022 would
not come within the ambit of ‘forest offence'.
35. The question therefore arises as to whether the Respondents in the Forest
Department could have exercised the power of seizure and confiscation on
account of the breach of the Rules of 2022. Section 49 of the Regulation
empowers any Forest Officer not below the rank of a Forester or any Police
Officer not below the rank of a Sub-Inspector of Police, the power of seizure of
property which is liable to confiscation subject to having reasons to believe that a
forest offence had been committed. The power to confiscate is at Section 49(4)
of the Regulation which is also subject to the satisfaction that a forest offence
had been committed.
Sub-Section (1) and (4) of Section 49 of the Regulation being relevant are
reproduced herein under:
“ 49. Seizure of property liable to confiscation - (1) When there is
reason to believe that a forest offence has been committed in respect of
any forest produce, such produce together with all tools, boats, motorised
boats, vessels, cattle, carts, rafts, machineries, vehicles, trucks, ropes,
chains or any other implements, articles or materials used in the
commission of such offence may be seized by any Forest Officer not below
the rank of a Forester or any Police Officer not below the rank of a Sub-
Inspector of Police.
(2) ………….
(3) …………
(4) Subject to the provisions of sub-section (5) and (6), where the
Authorised Officer upon production before him of the property seized or

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upon receipt of a report about seizure, as the case may be, and after such
personal inspection or verification as he may deem fit and necessary, is
satisfied that a forest offence has been committed in respect thereof, he
may by order in writing and for reasons to be recorded therein, confiscate
the forest produce so seized together with all tools, vehicles, cattle, trucks,
motorised boats, boats, carts, machineries, rafts, vessels, ropes, chains or
any other implements or articles used in committing such offence. A copy of
the order of confiscation shall, without any undue delay, be forwarded to
the Circle Conservator of Forests of the Circle in which the forest produce
has been seized and the Magistrate having jurisdiction to try the offence on
account of which the seizure has been made.”
36. This Court also finds equally important to take note of Section 51 of the
Regulation which stipulates when forest produce, tools etc. are liable to
confiscation. Section 51 of the Regulation being relevant is reproduced herein
below:-
“ 51. Forest produce, tools, etc., when liable to confiscation -(1)
When any person is convicted of a forest-offence, all forest-produce which
is not the property of the Government and in respect of which such offence
has been committed, and all tools, boats, carts and cattle used in the
commission of such offence, shall be liable, by order of the convincing
Court, to confiscation.
(2) Such confiscation may be in addition to any other punishment
prescribed for such offence.”
From a perusal of the above Section, it would show when a person in
convicted of a "forest offence, the forest produce, tools etc. can be confiscated.
37. In the above backdrop of the above analysis, it is importance to note that

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breach of the Rules of 2022 being not a forest offence, the question of seizure as
well as confiscation of the furnitures on the ground of non-registration or non-
compliance to Rule 15 of the Rules of 2022 do not arise. Therefore, in the
opinion of this Court, the action of the Respondents to seize the furnitures from
the business premises of the Petitioners and initiate confiscation proceedings
cannot be sustained in law. The seizure of the furnitures of the Petitioners by the
Respondent Forest Officials are declared illegal and unauthorized. The
consequential actions for initiation of the confiscation proceedings are also
declared illegal and void.
38. It is also of relevance to note that the power to seal a business premises is
a statutory power and in absence of such specific powers being conferred upon
the authorities, the power exercised to seal the Petitioners’ business premises is
illegal and unauthorized. Moreover, without any forest offence being committed,
the question of taking action for sealing the Petitioners’ business premises is not
only unauthorized but also without jurisdiction. The above decides the third point
for determination.
FOURTH POINT FOR DETERMINATION
39. The fourth point for determination is as to what relief or reliefs the parties
are entitled to.
This Court disposes of the present batch of writ petitions with the
following observations and directions:-
(A) The Petitioners’ business premises would come within the ambit of the
definition "Secondary Wood Based Industrial Unit".
(B) The Petitioners in order to operate their business premises would have to
register themselves under the Rules of 2022.

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(C) The sealing of the Petitioners business premises is illegal and
unauthorized, and accordingly, directions issued to forthwith de-seal the business
premises of the Petitioners in the batch of writ petitions.
(D) The seizure of the furnitures from the Petitioners’ business premises was
illegal and unauthorized, and accordingly, the seizure so made is declared to be
illegal and unauthorized. The Respondents in the Forest Department are directed
to forthwith return the seized furnitures.
(E) The initiation of the confiscation proceedings against the Petitioners are
illegal and unauthorized, and accordingly, the confiscation proceedings initiated
against the Petitioners are set aside and quashed.
(F) The applications filed by the Petitioners seeking registration be processed
in terms with Rule 8(A) of the Rules of 2022 within the timelines stipulated
therein.
(G) No costs.”
4. In the instant case, the Petitioners are also similarly situated
and accordingly, the Petitioners are therefore entitled to similar
reliefs.
5. Accordingly, this Court therefore disposes of the instant writ
petition with the following observations and directions:
(i) The business carried out by the Petitioners would come within
the definition of “Secondary Wood Based Industrial Unit”.

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(ii) In order to operate the Petitioners’ business, the Petitioners
have to be registered under the Rules of 2022.
(iii) The sealing of the Petitioners’ business premises is illegal and
unauthorized and accordingly, directions are issued to forthwith de-
seal the Petitioners’ business premises.
(iv) The seizure of the furnitures from the Petitioners’ business
premises was also illegal and unauthorized and accordingly, the
seizure so made is declared to be illegal and unauthorized. The
Respondents in the Forest Department are directed to forthwith
return the seized furnitures.
(v) The applications filed by the Petitioners seeking registration
be processed in terms with Rule 8(A) of the Rules of 2022 within
the timelines stipulated therein.
(vi) If any confiscation proceedings have in the meantime been
initiated, which the Petitioners claim to be unaware off, the same is
also declared to be non est.
(vii) There shall be no order as to costs.

Bijoy
Saha
Digitally signed by
Bijoy Saha
Date: 2026.09.02
18:40:51 +05'30'
JUDGE
Comparing Assistant