Gauhati High Court
Page No.# 1/9 vs The State Of Assam on 21 February, 2026
Page No.# 1/9
GAHC010251112025
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : I.A.(Civil)/3705/2025
SRI BIKASH CHOUDHURY
S/O- DHARANI DHAR CHOUDHURY, R/O- H.NO-82, BHETAPARA CHARIALI,
HARIDEV ROAD, P.O- BELTOLA, P.S- BASISTHA, GUWAHATI-28, ASSAM
2: SAURAV DAS
S/O- LATE PRADIP DAS
R/O- VILLAGE- PUB SALMARA
P.O- PHULAGURI
P.S- RAHA
NAGAON
PIN-782103
ASSAM
3: HEMANTA SAIKIA
S/O-PURNESWAR SAIKIA
R/O- VILLAGE- KHAMJONGIA
P.O- KACHUKHAT
P.S- TITABAR
NAGAON
PIN-785633
ASSA
VERSUS
THE STATE OF ASSAM
REP. BY THE CHIEF SECRETARY TO THE GOVERNMENT OF ASSAM,
DISPUR, GUWAHATI-06, KAMRUP METRO, ASSAM
2:THE COMMISSIONER AND SECRETARY
TO THE GOVT. OF ASSAM
DEPARTMENT OF AGRICULTURE
DISPUR
Page No.# 2/9
GUWAHATI-06
KAMRUP METRO
ASSAM
3:THE SECRETARY
TO THE GOVT. OF ASSAM
DEPARTMENT OF AGRICULTURE
DISPUR
GUWAHATI-06
KAMRUP METRO
ASSAM
4:THE DIRECTOR
AGRICULTURE DEPARTMENT
KHANAPARA
GUWAHATI-22
KAMRUP METRO
ASSAM
5:THE ASSAM STATE AGRICULTURAL MARKETING BOARD
REP. BY ITS CHAIRMAN
OFFICE ADDRESS-
RAMKRISHNA MISSION
ULUBARI
GUWAHATI-07
DIST- KAMRUP(M)
ASSAM
6:THE CHIEF EXECUTIVE OFFICER
ASSAM AGRICULTURAL MARKETING BOARD
OFFICE ADDRESS-
RAMKRISHNA MISSION
ULUBARI
GUWAHATI-07
DIST- KAMRUP(M)
ASSA
Advocate for the Petitioner : MR. H BURAGOHAIN, M BURAGOHAIN,MS A DEVI,MS. H
BORAH,MR. C AGARWAL,MS. S NATH
Advocate for the Respondent : GA, ASSAM, SC, AGRICULTURE MARKETING BOARD.,SC,
AGRI. DEPARTMENT,MR. N J GOGOI
Page No.# 3/9
Linked Case : WP(C)/6327/2024
BIKASH CHOUDHURY AND 2 ORS
S/O- DHARANI DHAR CHOUDHURY
R/O- H.NO-82
BHETAPARA CHARIALI
HARIDEV ROAD
P.O- BELTOLA
P.S- BASISTHA
GUWAHATI-28
ASSAM
2: SAURAV DAS
S/O- LATE PRADIP DAS
R/O- VILLAGE- PUB SALMARA
P.O- PHULAGURI
P.S- RAHA
NAGAON
PIN-782103
ASSAM
3: HEMANTA SAIKIA
S/O-PURNESWAR SAIKIA
R/O- VILLAGE- KHAMJONGIA
P.O- KACHUKHAT
P.S- TITABAR
NAGAON
PIN-785633
ASSAM
VERSUS
THE STATE OF ASSAM AND 5 ORS
REP. BY THE CHIEF SECRETARY TO THE GOVERNMENT OF ASSAM
DISPUR
GUWAHATI-06
KAMRUP METRO
ASSAM
2:THE COMMISSIONER AND SECRETARY
TO THE GOVT. OF ASSAM
DEPARTMENT OF AGRICULTURE
Page No.# 4/9
DISPUR
GUWAHATI-06
KAMRUP METRO
ASSAM
3:THE SECRETARY
TO THE GOVT. OF ASSAM
DEPARTMENT OF AGRICULTURE
DISPUR
GUWAHATI-06
KAMRUP METRO
ASSAM
4:THE DIRECTOR
AGRICULTURE DEPARTMENT
KHANAPARA
GUWAHATI-22
KAMRUP METRO
ASSAM
5:THE ASSAM STATE AGRICULTURAL MARKETING BOARD
REP. BY ITS CHAIRMAN
OFFICE ADDRESS-
RAMKRISHNA MISSION
ULUBARI
GUWAHATI-07
DIST- KAMRUP(M)
ASSAM
6:THE CHIEF EXECUTIVE OFFICER
ASSAM AGRICULTURAL MARKETING BOARD
OFFICE ADDRESS-
RAMKRISHNA MISSION
ULUBARI
GUWAHATI-07
DIST- KAMRUP(M)
ASSAM
------------
Advocate for : MR. H. BURAGOHAIN
Advocate for : GA
ASSAM appearing for THE STATE OF ASSAM AND 5 ORS
Page No.# 5/9
BEFORE
HONOURABLE MR. JUSTICE RAJESH MAZUMDAR
ORDER
Date : 21.02.2026
Heard Ms. A Devi, learned counsel for the petitioners. Also heard Mr. N. J.
Gogoi, learned Standing counsel for the ASAMB/respondent No. 5 & 6, Mr. R. Dhar,
learned Standing counsel for the respondent No. 1 and Ms. G. Baruah, learned
Standing counsel appearing for the respondent No. 2, 3 & 4.
Mr. N.J Gogoi, learned Standing counsel for the ASAMB has placed before the
Court the instruction issued to him regarding the list of employee of the Board who
have drawn salary on or before after 31.03.2025 monthly wise.
It appears that known of the employees save and accept, the Chief Executive
Officer whose salary are directly disbursed by the Government of Assam, the Assistant
Engineer whose salary are been paid by the Brahmaputra Board, one Marketing
Officer/Assistant Secretary who has since retired and one Marketing Inspector who
has drawn salary up to August 2025 since he had joined back the Board on
11.04.2025 after returned from deputation. No other employees of the organization
have received their salary.
The Court is satisfied with the instruction placed as for now. A reference of the
fixation of ceiling granted by the Finance Department available at page-38 of the
I.A(C) being vide No. FIN/DIS/AGR/001/2025/1861 dated 09.09.2025 an amount of
Rs. 20 crore has been given for the purpose of outstanding and regular monthly
salary, Employees Provident Fund, Leave Encashment and Gratuity scheme of ASAMB
under establishment expenditure.
It is not in dispute that this Rs. 20 Crore are now in the hand of the Board and
out of that, as per the affidavit filed by the Chief Executive Officer of the Board, some
amounts were utilized. The affidavit-in-opposition at paragraph-6, 7 & 8 are
reproduced herein below;
“6. That the present deponent humbly submits that Cabinet Decision dated
Page No.# 6/926.11.2024 of Cabinet Extract File No.: ECAB/AGRI/2024/25 on the Subject of
VRS of Assam State Agricultural Marketing Board’s Employees is that“The Cabinet approved the VRS proposal as proposed. The current
Financial Year has a budget provision of Rs. 110 crore for this purpose
against the requirement of amount of Rs. 163 crore and hence, VRS
dues shall be released in two instalments. As the VRS was effective from
October, 2024, the first instalment will be released from the existing
budget provision as soon as possible. The second instalment shall be
released in April/May, 2025. The Cabinet also noted that so far 136
employees have not opted for VRS. It was further directed that the
Agriculture Department to decide on the continuation of these 136
employees. If Agriculture Department can arrange for making payment of
salaries of these employees from their available resources, the
department may utilize their services appropriately. Otherwise the
department shall consider closure of Assam State Agricultural Marketing
Board completely by giving VRS to these 136 employees also.”
a) ₹163 crore of total requirement of VRS liabilities shall be paid in two
installments.
b) ₹110 crore sanctioned exclusively for VRS liabilities as first installments and
second installment was to be released in April-May 2025.
c) Department directed to either arrange salaries from its own consider VRS for
the remaining resources or employees/closure proposal.
Further, the present deponent begs to state regarding The Implementation
Status of the abovementioned cabinet decision is as follows:
a) ₹110 crore was disbursed for VRS liabilities.
b) Later, ₹20.00 crore was released from the GoA from the allocated amount of
₹35.00 crore for the VRS settlement out of the balance required amount of ₹53
crore in the FY 2025-26. This ₹20.00 crore was disbursed for VRS liabilities
Assam State Agricultural Marketing Board has submitted FoC proposal to the
director of Agriculture for the remaining amount of ₹15 crore.
c) VRS cases of 612 employees are under process as per sanctioned funds.
d) Assam State Agricultural Marketing Board continues to adhere strictly to
Cabinet directives
7. That the present deponent begs to state that regarding the status of 136
employees who have not opted for the VRS proposal that
a) The 136 employees (including petitioners) voluntarily did not opt for VRS
despite knowing the financial situation and constraints of Assam State
Agricultural Marketing Board and continued to remain on the rolls of Assam
State Agricultural Marketing Board.
Page No.# 7/9
b) Assam State Agricultural Marketing Board has paid two months’ salary (Dec
2024 & Jan 2025) from its own resources in September 2025.
c) Further salaries will be released as and when internal funds accumulate
through ongoing revenue-generation measures.
8. That the present deponent humbly submits that the admittedly on the basis of
the letter No.ASAMB/accntts/123/pt-XIX/2025-26/89 dated 17.01.2025
proposals were submitted mentioning the head of account(grant number 48)
and the letter dated No. ASAMB/accntts/123/pt-XIX/2025-26/148 15.05.2025
financial sanction for amount of Rs.30.50 (Rupees Thirty Crores Fifty Lakhs
Only) is hereby accorded but the finance department released and amount of
Rs 20 crores as grant-in-aid out of which Rs.10.24 crore utilised for retiral dues
of retired staff and Rs.9.75 crore remains un-utilized in Assam State Agricultural
Marketing Board’s account.
Further, the present deponent begs to state that regarding the impugned letter
no. ASAMB/acctt/1005/pt-1/2025/174 dated 30.10.2025 respectfully submits
that for the following grounds the above noted proposal has been submitted:
a) Proposal for re-appropriation of ₹10.50 crore was made only to bridge VRS
shortfall and strictly within financial rules. It is proposed as per provisions of
Clause 51 Chapter 2 of the Government of Assam Budget Manual 2012 and,
Rule-3 (xxviii) of the Delegation of Financial Power Rules 2022. As such the
impugned letter No. ASAMB/Acctt./1005/Pt-1/2025/174 dated 30.10.2025 was
written to the Director of Agriculture, Assam requesting re-appropriation of Rs
10.50 crore.
b) Re-appropriation of this fund is required to honour the Cabinet decision to
clear the VRS liabilities on priority.
c) Re appropriation proposal is made due to excess requirement of fund to clear
the dues to VRS opted employees of Assam State Agricultural Marketing Board.
The amount of rs.10.50 (rupees 10 crores and 50 lakhs only) is yet to be
received from the concerned department as such the impugned letter dated
30.10.2025 is in accordance with the budged rules of delegation of financial
powers rules 2022 under clause 51 is quite clear which empowers the
competent authority for re-appropriation of funds within the same grant to meet
the excess expenditure anticipated under the latter unit within the same grant or
changed appropriation. As such the challenge in this instant interlocutory
application is not tenable in the eyes of law accordingly the I.A. (Civil) No.
3705/2025 In Writ Petition(C) No. 6327 Of 2024 is liable to be dismissed as it is
not maintainable.”
Page No.# 8/9
From the affidavit, it is noticed that an amount of Rs. 10.24 crore was utilized
against retrial dues and the affidavit also says that the proposal for re-appropriation of
Rs. 10.50 crore was made to bridge for the VRS shortfall and strictly within financial
rules.
This Court notices that the amount of Rs. 20 crore was not granted for re-
appropriation against the retrial dues but was sanctioned for payment of monthly and
arrear salary and for the statutory amount to be deposited under the Employees
Provident Fund Scheme and the Leave Encashment and Gratuity which are again
statutory in law.
This Court, by the order dated 21.11.2025, had restrained the
respondents/Board from disbursing the amount earmarked for arrear salary, for any
other purpose, without the leave of the Court.
Today, after the matter was heard at some length, the learned Standing counsel
appearing for the Marketing Board has submitted that the Board is not adverse to
releasing the arrear and monthly salary of the petitioners who are before this Court as
well as the other employees from the money which has been earmarked and
particularly sanctioned for that purpose. However, it may require some administrative
exercise to be done. This Court is of the opinion that when a particular amount has
been sanctioned for a particular purpose, the amount can be utilized for such
purposes and for no other purposes, without proper approval of the competent
authority who had sanctioned the amount.
The learned Standing counsel appearing for the Agriculture Department has not
able to apprise this Court as to the procedure which has been initiated or carried out
pursuant to the decision of the Cabinet taken on 26.11.2024 which is also available at
paragraph-6 of the affidavit-in-opposition which has already been reproduced herein
above.
Ms. G. Baruah, learned Standing counsel for the respondent No. 2, 3 & 4 shall
have her instruction on the matter and apprise this Court on the next date fixed on
Page No.# 9/9
the steps taken by the Agriculture Department to take forward the decision of the
Cabinet as aforesaid.
It is brought to the notice of this Court that the sanctioned amount and the
fixation of ceiling for release of the amount would expire on 31.03.2026. In such
circumstances, re-list this matter again on 07.03.2026 to allow the respective counsels
for the respondents to apprise this Court on the steps been taken in the matter after
today hearing.
It is made clear that this Court is not restraining the respondents Board from
disbursing the salaries either regular or arrears of the present employees by the order
dated 21.11.2025 and the utilization of the said amount for the any other purposes
has been directed not be taken.
At the consent of the learned counsel appearing for the parties, list this matter
again on 07.03.2026.
JUDGE
Comparing Assistant
