Assam: Hailakandi court declares police cannot demand GST, enhanced fee for decree
Guwahati: In a significant pronouncement protecting the rights of decree-holders, particularly those from financially weaker backgrounds, the Court of the Civil Judge (Senior Division) of Assam's Hailakandi, has declared that the demand for police cost at an “enhanced rate” along with GST for executing a civil court decree is illegal and unsustainable in law.
The ruling, delivered by Civil Judge (Senior Division) Shakti Sharmaa in Misc. Case No. 197/2025 (Ref: Title Execution Case No. 21/2025) came in response to a plea challenging the refusal of the Senior Superintendent of Police (SSP), Hailakandi, to provide police assistance for decree execution on the grounds of non-payment of “enhanced police cost.”
The Court observed that the SSP had misconstrued the government memorandum regarding police cost, clarifying that it applies only in situations where an individual seeks police protection for personal security, not for assisting in the enforcement of court decrees.
Holding that maintenance of law and order is a sovereign and statutory duty of the State, the Court stated: “The police help in execution cases is sought for overcoming unlawful resistance offered by judgment debtors and for maintaining order. To levy an enhanced rate or GST for such assistance is unjustified when the police are not engaged in any commercial service.”
Judge Sharmaa further remarked that forcing decree-holders to bear such costs could deprive poorer litigants of the benefits of decrees passed in their favour, thereby resulting in a “failure of the judicial system.”
The Court urged the Senior Superintendent of Police to extend necessary assistance in executing decrees by accepting only reasonable diet and mobility allowances, as per past practice.
Referring to a 2025 Supreme Court directive in Periyammal (Dead Thr. Lrs) vs V. Rajamani & another, the Court also emphasized the need for all civil courts to dispose of pending execution cases within six months.
The next date for compliance and necessary action has been fixed for November 10, 2025.