Tuesday, February 27, 2007

Saturday, February 10, 2007

Paper read out in the Seminar Organised by All India Services Pensioners’ Cell held on 2nd July,2005

Hon’ble Chairman and respected gentlemen :

I am really thankful to you all for giving me an opportunity to speak on the topic “ VAT- its implication for the common people”. I was working in the Assam Taxation Department and retired from service as the Superintendent of Taxes on May, 31st, 1996. The Value Added Tax, popularly known as ‘VAT’ is, therefore, a new subject to me and I am yet to acquire sufficient knowledge on the subject. Even then, I am trying to project some salient features on the concept of VAT, its constitutional base, impact and implication on the common people and other allied matters to the best of ability.
Assam has immense visible and potential natural resources, namely; agricultural, forest, mineral, water resources. A proper utilization and mobilization of such natural resources may have the consequential effect of immense growth of revenue resources. Assam is, in fact, legging far behind in the industrial scenario, compared to other States of India. The trade activities mainly rest with the sales of goods, imported from places out side the State. To speak truly, Assam is a consuming State rather than a manufacturing State, having no adequate industrial base and other infrastructure. The price structure of the commodities, therefore, always runs to a higher side, compared to the same at the source. The VAT is a tax, which is payable at every stage of sale from the purchase of raw materials in the State till the sale of manufactured products made to the level of the consumers. Again, the sales of imported goods by the whole sellers to the retail sellers and then upto level of the consumer’s incidents of tax will be there.
Assam produces jute, superi, ginger, bamboo and different types of oil seeds in abundance. The raw hides and skins, bones of animals can well be had from the carcasses of animals,- domestic and wild. There is, however, no wide platform for manufacturing and processing activities of many of those materials. Those goods are mostly despatched to other States for manufacturing and trade activities. Thus other States are deriving commercial base and fiscal benefits at the cost of these precious resources of Assam.
The tax revenue collection of Assam was Rs. 2332.00 crore in 2004-2005 as against Rs.528.56 crore in 1994-95. The expansion of the businesses, enlargement of the volume of business, introduction of new measures of tax, enhancement of the rates of tax, change of consumers’ pattern in the modern hi-tech era etc. have a large impact on the revenue generation scenario of Assam.. The State tax officers have also been playing a pivotal role in such revenue generation exercise. We are hopeful that the tax revenue target fixed for 2005-06 at Rs. 2900 crore will safely achieve its goal, if the implementation of the VAT system goes in a right and proper direction.

Constitutional back ground on VAT Law
A tax on the sale or purchase of goods is a State subject. The State Legislatures have been empowered to make law on tax on the sale or purchase of goods within the State by Article 246(3) read with entry 54 -List II- (State List) in the Seventh Schedule of the Constitution of India.

Introduction of the system of VAT.
Keeping this object in view, the Legislatures of Assam adopted the Assam Value Added Tax Bill, 2003. The measure of VAT could not be implemented, as there was lack of consensus amongst the States. However, barring a few States, the system of VAT has, of late, been introduced in India. The Assam VAT Bill, 2003 received the assent of the President of India on February, 25th, 2005 and the Act came into force from 1.05.2005.

What is a VAT?
The VAT is a tax on the goods at every stage in the series of sales made by the registered dealer with the provisions of credit of input tax paid at the points of previous purchases thereof. That is to say, ‘VAT is a multi-point tax at different stages of sales, which ends its course when the goods are sold to the consumers’. VAT is based on value addition to the goods sold. It is equivalent to the sales tax at retail level, but such tax is collected through the entire chain of production and distribution within the State. VAT for a dealer is the difference of tax payable on sales effected by him during a period after deducting therefrom the tax paid or payable on the purchases made within the State. It is collected in instalments at each transaction in the production and distribution system. It does not have cascading effect due to the system of deduction or credit mechanism. VAT is a tax on domestic consumption. The final and total burden of tax fully and exclusively is to be born by the domestic consumers of goods and services. No VAT is charged or levied on sales other than in the States in which sales or purchases of goods are effected. Where any purchase or sale is made in the course of inter-State trade or commerce, it is governed by the provisions of the Central Sales Tax Act, 1956, a law enacted by Parliament. The State taxing authorities carry on the administration of this Central Act and it is to be governed by the provisions of the general sales tax law of the State. The VAT law in the State does not have any direct impact on the same. The proper accountability of such sale or purchase to and from the State has, however, an indirect impact in the process of tax revenue generation of the State.

What is Out put tax?
‘Output tax’ is a tax charged or chargeable by a registered dealer on the sales made by him. The out put tax is thus a tax on sales and a registered under the VAT Act can only collect such tax.

What is input tax?
‘Input tax’ means the amount paid or payable by way of tax under this Act by a purchasing registered dealer to a selling registered dealer on the purchase of goods in the course of business That is, for a seller, such tax is an out put tax and for a purchaser, it is an input tax.

What is credit of input tax?
‘The credit of input tax’ means the amount admissible for set-off with reference to the tax paid at the time of previous purchase. In VAT system, a seller is entitled to get set off of the amount of tax paid at the time purchase made in Assam. He is to pay the difference of tax between the tax payable and the tax paid.

Advantages of VAT over other form of sales taxes
VAT has a flexible capacity to generate large and buoyant revenues. It could be designed to be neutral. VAT eliminates cascading and hence no tax- induced distortion in favour or against vertical integration is possible. It tends to lesson incentive for evasion by not concentrating to the impact of tax on any given level. It makes the tax burden transparent. Zero rating of tax on exports in VAT system is easy. It has a large base. Low tax rates could have the same revenue.

Introduction of VAT In other Countries
France was the pioneer Nation to introduce the system of VAT in 1954. The VAT system has a gradual process of evolution and by now about 132 global Nations introduced the system of VAT. In the neighbouring countries of India, namely; Bangladesh, Shree Lanka, Nepal and Pakisthan, the VAT regime took birth much earlier. Except a few States, the system of VAT has, of late, been introduced in India.

Illustration on input credit and reverse credit
Input credit : Since Value Added Tax is a versatile tax, it offers several methods to calculate the quantum of tax payable. The commonly used methods of calculation are:- addition, subtraction and tax credit methods. In addition, method all factors of payments including profits are aggregated to arrive at the total value addition. The applicable rate is then applied on the tax base to calculate tax liability. This type of computation is used mainly with the income of VAT. Subtraction method is also a simple method, where value added by a firm is calculated by subtracting total purchases from total sales. However, tax credit method is generally preferred to subtraction method, as it is easy to calculate tax liability, tax refund and export refund entitlements. The VAT operating countries mostly employed the input tax credit over the invoice method of computing the actual tax payable. In this method, the deduction of taxes paid on inputs is allowed from taxes payable on the sales on the basis of aggregate of taxes, indicated in invoices. The invoices received for the purchase of inputs and sales of VAT commodities give correct indication of tax liability. This method allows easy access to auditors for matching invoices. However, deliberate tax evasion is possible, if a nexus is established between the buyers and sellers for suppressing the real invoice value and sharing the unpaid quantum of tax. If the consumers do not insist for correct invoice or collude with the dealer for under- invoicing, evasion of tax becomes intractable. The whole exercise may prove futile, as a consequence.
So, VAT equals to the tax payable on sales minus the tax paid on purchase. The above equation is the single most important equation scheme of VAT. Firstly, a dealer has to make a total amount paid to other dealers in the State at the time of purchase during the month. Secondly, he has to make a total of the tax amount collected from the buyers during the month at the time of sale. He is to deduct the two to arrive at the actual VAT payable to the Government.
VAT is generally a tax on value addition, which projects the difference between purchase and sale price of goods, but this one to one correspondence between the purchase price and sale price has become emergenceof the input tax credit method. One has to look into the totalities of the input and output taxes and there is absolutely no necessity to link a particular purchase to a particular sale credit excess out of the out put tax, which can be carried over to the next month.. Input tax does not form part of purchase expenses, because it is reimbursed to the dealer in the form of appropriation from the out put tax. Therefore, in all computation concerning the VAT, the element of tax is not to be included, while stating the purchase price.
Reversal of input credit : When any materials are stolen, destroyed or lost or disposed of on sales or disposed of otherwise than in the course of sales, the question of reversal of input tax credit crops up under certain circumstances and conditions. The dealer forfeits his claim of input tax credit and becomes liable to pay the claimed amount by way of treasury challans

Procedure of allowing the input tax credit
(a) A manufacturer purchased raw materials in Assam at Rs. 1000.00 and paid out put tax @ 4 paise in the rupee. The purchase price will thus be Rs. 1040.00. Input tax paid at Rs. 40.00
(b) If he manufactures finished goods and sells such goods to a whole sellers in Assam, say, at Rs. 2000.00 (including manufacturing cost profit margin etc.) and charge tax @ 4 paise in the rupee, such sale value will be Rs. 2080.00. The said dealer paid tax at the time of previous purchase at Rs. 40.00.
So, the credit of input tax will be admissible at (Rs. 80.00-Rs.40.00)= Rs. 40.00 The VAT payable by the seller is Rs. 40.00. The purchaser of the goods is to pay the price of Rs. 2080.00 inclusive of tax Rs. 80.00.
(c) When the whole seller makes sale to a retail seller, say, at Rs. 2500.00 (including profit margin & other charges) and the rate of tax is 4 paise in the rupee, the sale value of the goods will be Rs. 2500.00+ Rs. 100.00 (tax)= Rs. 2600.00. VAT will be payable by the whole seller at Rs. 100.00- Rs. 80.00= Rs. 20.00.The seller will get credit of input tax Rs. 80.00.
(d) If the retail seller makes sale to the consumer at Rs. 3000.00, he will have to pay tax @ 4 paise in the rupee, that is, Rs. 120.00. The sale value of such goods will be Rs. 3120.00..The input tax credit will be admissible at Rs. 100.00. He will be liable to pay VAT at Rs. 20.00
The difference between the tax collected and the tax payable is to be retained by the selling dealer. The final reconciliation is to be made at the time of furnishing of the return and allowance thereof.
It will be seen that right from sale of raw materials to the sale made to the consumer, the State will receive tax of Rs. 40.00+Rs. 40.00+ Rs.20.00+20.00 = Rs.120.00. The sellers at different stages of sales will get the credit of input tax of Rs. 40.00+ 80.00+ Rs. 100.00= Rs.220.00. The consumer will, however, have to bear the burden of tax Rs. 40.00 + Rs. 80.00 + Rs. 100.00 + Rs. 120.00= Rs. 340.00 apart from the increased sale value due to inclusion of the recurring margin of profit and other allied charges.
It is to be noted that credit of input tax is admissible on sale when one registered dealer makes sale to another registered dealer through Tax Invoice. The sale is to be made to the consumer through Retail Invoice.
A similar mode of trade deals may be there in the case of sales of goods (raw materials or finished products), imported from places out side the State. The credit of input tax will not be admissible on the first sale of the raw materials or the finished products, manufactured out of such raw materials or the imported finished products, as the tax on such purchase was paid in other State/ States. Where any sale is effected subsequent to the first sale of such goods, the question of credit of input tax will crop up and the admissibility of credit of input tax will be governed in like manner.

Consumers to bear the burden of heavy price rise
It will be seen from the above analysis that in the process of VAT deals, the value addition by way of margin of profit, other recurring cost and element of tax thereon, make the price hike in each stage of sale. When such goods are sold to the consumer at the point of last sale, it has to bear the burden of high price rise. In fact, the Government will get the legitimate tax on the sales. The common people can neither refute nor refuse, when any tax is charged on exempted goods for want of proper knowledge about the taxability or non-taxability of such goods. The increased value of goods may simply enlarge the margin of profit of such unscrupulous dealers illegally and improperly in the name of VAT. Unless the consumers are cautious and conscious, such type of malpractice will continue.

Tax under pre-VAT system
In pre-VAT system, there was no multiplicity of tax. The tax was payable at one stage of sale. In case first point tax, a tax was payable at the point of first sale in Assam. For second or subsequent sales, no tax was payable provided the selling dealer discharged the onus that the tax was paid at the point of first sale. In case of last point tax, such tax was payable at the point of last sale made to the consumers in Assam. For the earlier sales, a chain was maintained by way of issue of declaration in statutory forms to the effect that the goods, so purchased, were for resale within the State of Assam . No tax was payable on the intermediary sales. There was another measure of tax at the first point and last point of sales. The rate of tax was bifurcated into two under the provisions of law. One is for first point and the other is at the last. This benefit was admissible in respect of the sales -purchase deals made between two registered dealers only. For intermediary sales, made between the registered dealers, no tax was as well payable provided declaration form was issued in an identical manner. When, however, such sale is made at the first point to an unregistered dealer, the rate of tax is chargeable in full on such sale value.
In the VAT system, a reverse position has been maintained to make levy of tax at every stage of sales, whereby the trend will be towards automatic price rice. The system may ensure transparency, no doubt, but the price hike is likely to be detrimental to the interest of the common people.
It is not out of the place to mention here that a section of unscrupulous dealers may as well take full advantage to the VAT system and make price hike on the commodities irrespective of taxable or exempted under with imaginary and unsubstantial pretext.

Sales made through Retail Invoice
When any registered dealer makes sale of goods to an unregistered dealer or to a consumer, such selling dealer is not to issue any Tax Invoice. The issue of a Retail Invoice on such sale will be imperative. The credit of input tax is admissible. In case, any sale is made in the course of inter-State trade or commerce, the seller is also to issue the Retail Invoice. The credit of input tax will be admissible provided the previous purchase was made in the State of Assam. It is the duty of a consumer to demand Retail Invoice in course of any purchase of goods. If this not done, the seller may suppress such sale, though he collected the element of VAT along with the sale value of the goods.

Reverse of input tax credit
It has been discussed earlier, the circumstances under which the question of reversal input tax credit crops up. An illustration in this respect will make the position more clear.-
Say,- A dealer purchased goods worth Rs. 5000.00 locally on payment of VAT A part of such goods, say, valued Rs. 1000.00 has to be returned to the seller of the goods for some obvious reasons. The rate of tax of such goods is, say, 4%. Such dealer would have been entitled to input tax of credit of Rs. 200.00 on the purchase of Rs. 5000.00. Since he returned goods worth Rs. 1000,00 to the seller, he can not lawfully claim input tax credit on the said amount of Rs. 1000.00, say- Rs. 40.00. Such claim of Rs. 40.00 will be reversed or disallowed lowering his claim of input tax credit from Rs. 200.00 to Rs. 200.00- Rs. 40.00)= Rs.160.00. The claim of the original seller will also be lowered to that extent also. Though this is not relevant to the common consumers, but we should have an idea on such implications. In VAT system priority has been given on the question of self-assessment to be made on the basis of returns of turnover submitted by a dealer. Unless, there is proper scrutiny in course of audit assessment, such shortfalls may not come to the sight. There are some obvious conditions for initiation of the audit-assessment proceeding.

Does VAT always mean Value Addition tax?
Suppose, a manufacturer purchases raw materials worth Rs.1000.00 by paying tax of Rs. 40.00 @ 4%. It manufactures finished goods out of such raw materials and sells at Rs. 2000.00, which is taxable @ 12.5 %. Now, the total value of the goods including the tax will be Rs. 2000.00 + Rs. 250.00 (tax)= Rs. 2250.00. The manufacturer cum seller of the goods will be liable to tax after credit of input tax of Rs. 40.00, that is, at Rs. 250.00-Rs. 40.00 =Rs 210.00.
If we take the value added tax portion only, it will be Rs. 2000.00- Rs. 1000.00= Rs. 1000.00 and the tax payable thereon @12.5%. is Rs. 125.00. So, VAT is not always a tax on value addition. The main question for consideration is the out put tax payable- the input tax paid.

Zero-rating of tax
Suppose, a dealer purchased goods at Rs. 1000.00 locally by paying tax @ 4%, that is Rs. 40.00. He subsequently sells such goods in the course of export out of the territory of India or in other Economic Zone area, where rate of tax on sale is zero, such dealer is not liable to pay VAT. He will be rather entitled to get refund of tax paid at the time of purchase made locally in Assam. He paid VAT at Rs. 40.00 on purchase of such goods valued Rs. 1000.00, which will be in full refundable to him provided he proves to the satisfaction of the competent tax authority that sales were actually made in the course of export as well to the exempted zone areas.

Credit sales-accountability thereof
Sale of goods on credit system is a regular trade practice. Such credit sale is not only confined to between one dealer to another, but it extends to the consumers as well. In case of organized sector or whole sellers, the system of issue of credit memo. or bill is there. In other cases, it is generally not. The sellers maintain such accounts in toka- bahi or rough account book, which is an account outside the purview of the main set of the books of accounts. A retail seller making such credit sale to the consumers, likewise, never maintains such credit memo. or credit bill and maintain it identical system of Katcha accounts. In VAT system, issue of Retail Invoice for such credit sale is a must. If the consumers use to ignore the gravity of the matter and makes credit purchases in this manner, it will be an indirect indulgence and encouragement to such dealers to evade taxes. The credit system was there in the past and the credit system would be there in future, but if such credit deals continue to be unaccounted, the trade chain in the VAT system will be lost and the State will be deprived of the lawful revenue.

Unaccounted sale and purchase activities
The unaccounted purchases and sales by a section of dealers by importing goods in fake names or in the name of some fake dealers of other States makes way of evasion of taxes. This, we believe, is still in vogue. Our system of detection of evasion of tax at the source is not upto the mark, as the functioning of the border check posts are not very constructive, scientific and methodical. The requisite infrastructures are still lacking. So, the unaccounted trade deals are paving the way of evasion of taxes. If the consumers are alert against such unaccounted sale deals by not issuing any Retail Invoice or by adopting other fraudulent ways, such unhealthy and unlawful exercise can be frustrated to a great extent.

Evasion and enforcement of law
‘Evasion and avoidance of tax are brothers twine’. Frustration, annoyance with the compliance cost, may cause temptation to a dealer to evade VAT. Straight- forward greed may also tempt a dealer to evade VAT. All tax -payers must be treated equally, if they are expected to pay their share. Enforcement of the law should not rigidly be confined to a particular class or classes of the dealers. A rationality and neutrality should be applied in all case for the sake of equality, fairness and justice. A section of the traders may be liable to VAT, but they avoid to get registered under the VAT law with some false coverage. This dislocates the multi- point chain system in the VAT regime. Exaggerated claims of refund on account the tax paid on the previous purchase is not a healthy sign. The claim of credit input tax is to be tackled in a methodical and scientific way. Unrecorded cash sales made by the farmers without being taped in the VAT- net cause inconveniences to the buyers to get credit of input tax. The use of pad firms (non- existent firms) for the purpose of availing of the credit of input tax, may make way for drainage of revenue. The credit of input tax against taxable purchase, while making sales of exempted good after manufacturing activities in a fraudulent way, may cause loss of revenue. The goods, imported illegally from other States in fake names and sold in the State and VAT charged on unaccounted sales without crediting the same into the Government coffer, may make way for a major evasion of taxes. The under-valuation of goods may as well cause evasion of taxes. Small dealers, flying dealers or casual dealers, collecting VAT, may wound up business and disappear from the business scenario. This may be another way of evasion of taxes. Multiplicity of rates of tax, tax on the sales of unclassified goods at the maximum rate of tax may as well make unhealthy growth of evasion of tax. Irrational price and tax structure, as may be prevalent in neighbouring States, may make way of diversion of trade activities to any such tax free or lower rated tax zones. Manufactured or trade commodities, showing as used for own consumption, may have the consequential adverse impact on VAT revenue of the State. False claim of export and enjoyment of the benefit of refund of input tax with bogus claims may be detrimental to State revenue. The use of barter system between the buyers and sellers without drawing any tax invoice and making any payment of tax, may also have a serious ill- effect in the process of mobilization of VAT revenue. The creative accounting in the system of deals with the sister businesses in fraudulent exercise for diversion of the actual happening, may create confusion and is likely to pave the way of evasion of taxes. The modus operandi of the dealers towards deliberate lapse or negligence in issuing tax invoice and retail invoice needs to be foiled. The self-assessment in VAT system may not always be a successfulrevenue-generated vision and its adverse effect may be counted, side by side. The reason of this type of elaboration is that we the consumers may as well be aware of the tax dodging activities.

Necessity to make aware of the system to all
VAT is a newly born child in the tax -net of Assam. It is now in an infant stage. It is to be nourished properly to give a proper shape. Law is to be enforced methodically, leniently and systematically at this initial stage without causing undue harassment, hardship and inconveniences to the dealers. It will not be out of the place to mention here that from experience, it has found that proper training to the officers, traders and the consumers are yet to be imparted. A very few have acquired the practical knowledge of the system of VAT. If such training was given or received, the same was half-hearted in either side. A co-operation and co-ordination is to be maintained amongst the officer, dealers and the consumers at this maiden stage till the maturity in VAT system is attained. There should be frequent exchanges of views by organizing workshops so that initially, all can work in a common platform with a common aim and approach for successful revenue generation till it takes a final shape.

Measure of Penalty
The VAT Law has been designed in the way of repealed Assam General Sales Tax Act, 1993. A side- track is visible in many cases from the main concept of VAT. The law provided very rigid and harsh actions in preventing and arresting evasion of taxes. Such actions, in our view is to take a gradual process till the maturity is attained in the system.
The taxing machinery is to play the pivotal role in achieving success of the VAT regime. The traders and common people are to extend proper co-operation and co-ordination to make the project a success.

(Paper read out in the Seminar Organised by All India Services Pensioners’ Cell held on 2nd July,2005)

about me

I introduce myself as a retired tax officer of the State of Assam. Since after my retirement from service on the 31st May, 1996.I dedicated myself towards making study and analysis on the tax structure in Assam. I have already published ten books on taxation laws. My articles on taxation, political, economic, social and religious topics are regularly published in the English and Assamese dailies and weeklies of Assam. I shall be glad if the readers go through my writings and communicate views on the books, articles, as may be floated, from time to time.

M rinal Kanti Chakrabortty
“Rudra Bhawan”
R.G.Barua Road


Guwahati- 781024,ASSAM

my article


Guwahati, the gate way of the six sister states of the North Eastern Region of the Indian sub-continent, is the capital of Assam. Surrounded by the lofty green hills in the east, north and south with narrow passages of out-lets, the white bedded mighty river Brahmaputra rolls slowly and silently in the west, as the symbol of peace and holiness.

Kamrup and Pragjyotishpur- The Kingdom of Kamrup in the past was extended from Kartowa to Dikrai river. It was divided into four parts, namely; (i) Kampith, (ii) Ratnapith, (iii) Swarnapith and (iv) Soumarpith. Kampith was situated in between Swarnakosh and Rupika river; Ratnapith between Kartowa and Rupika river; Swarnapith between Rupika and Bhairabi river and Soumarpith between Bhairabi and Dikrai river. ‘Pragjyotishpur’ was the capital of Kamrup. According to Kalikapurana, Lord Brahma, the creator of the Universe brought into existence the planets and stars from this holy place ‘Pragjyotishpur’. In pre-Mahabharat era, Pragjyotishpur was the capital of Narakashur, the King of Demons. Bhagadatta, the son of Narakashur participated in the great battle between the Kauravas and the Pandavas and lost his life in the Kurukshetra battle field, while fighting in favour of the Kauravas. Pragjyotishpur of Mahahabharat era, is Guwahati of this present era.

Temples in Nilachal Hills
Kamakhya temple : Kamakhya, the holy temple of the Hindus, is situated in the Nilachal Hill of Guwahati. Consequent upon self- immolation of Satee in the sacrificial fire-pit arranged by her father King Daksha, Lord Shiva, the husband of Satee was extremely shocked with grief. Outrage and wrath turned him to be violent and he started to move around the world with the decomposed body of Satee in his shoulder. This perplexed all. A serious panic was in the sight and all were apprehensive that the destruction of the Universe would be imminent. The gods approached Lord Vishnu, the protector of the Universe for protecting the creation. Lord Vishnu was equally anxious for the impending perilous eventuality. He began to part with the organs from the decomposed body of Satee by his Sudarshan Chakra one after another, when Shiva calmed down and left for Himalayas. The sex organ of Satee fell in Nilachal Hills. This place was latter identified as the Devi Peeth. Devi Kamakhya’s existence in Nilachal Hill became known in course of time. The temple of Devi Kamakhya was constructed at different times by different rulers in this holy Devi Peeth. Thousands of devotees from different parts of the country assemble daily to offer puzas and sacrifice of animals, birds etc. before the all powerful deity Devi Kamakhya. In Ambubachi festival, there is a heavy congregation of devotees including monks and sages from different parts of the country in each year to mark the miraculous occasion.The red clothes collected from the Devipith at the end of the festival are preserved by the devotees as a holy shrine.
Stairs built by stones : Demon King Narakasur was charmed with the beauty of Devi Kamakhya and proposed to marry her. The Devi agreed on condition that the king would have to construct the stairs from the foot hill of Nilachal to the Kamakhya temple within a night. This process was started and it was on the verge of completion, when with the dissimulation of the goddess, the same was foiled. Narakasur became hostile for the illusive role of Devi Kamakhya and attacked her with wrath. At this stage, Lord Vishnu appeared in the scene and killed him. Those stairs are still proclaiming the architectural glory of Demon era. At present, there is a sound communication system upto the top of the hill, where the Bhubaneswari temple is situated. The State tourism department made immense development of the area.
Bhubaneswari temple : The Bhubaneswari temple is situated on the top of Nilachal hill, a place full of natural beauty. This hill-top is a fine natural observatory, wherefrom the beauty and grandeur of Guwahati city and the surrounding areas can be enjoyed with ample pleasure.
Bagala temple : The followers of tantras offer puja in the Bagla temple. There is a common belief that Bagala Devi provides mental peace and relief to the devotees, when confronted by evils and foes.
Chhinnamasta : The Chhinnamasta temple is situated adjacent to the Kamakhya temple. The goddess is also known as Gupta Durga. Devi cut her own head and carried in her hand.
Bhairabi temple : Bhairabi temple is situated in the lower portion of Nilachal hill. The floor area of the temple is said to be on human skulls. In each night of Full Moon and Dark Moon, the priests offer puzas to Devi Bhairabi in tantrik system. The pond in the temple complex is full of tortoises population of very old times. When called as ‘Mohan’ with some food-stuff they rush towards the beach to get it.
Pancha Peeth temples of Mahadeva (Shiva) : In Nilachal Hills, the Pancha Peeth temples of Mahadeva (Shiva) are situated. Those are Kameswar, Siddheswar, Koti-Linga, Aghor and Amratkeswar.

Temple in the river island
Umananda temple : Umananda temple of Lord Shiva, is situated in a tiny hill- river island of Brahmaputra. Thousands of devotees assemble in the temple premises on the occasion of Shivaratri Festival to offer puzas to Lord Shiva. There is a proverb that Lord Shiva burnt Kamdev into ashes with his wrathful eyes in this hill, when he and his wife Rati tried to disturb Lord Shiva in his deep meditation. This hillock- island is also known as Bhasmachal. Presently a plan to construct a rope-way from Guwahati to Umananda is under consideration of Assam Government.

Other temples in Guwahati city
Ugratara temple : Ugratara temple is situated at Uzanbazar near Jorpukhuri (pair of ponds). There is a pond inside the temple, where sacred navel Peeth of Devi Ugratara is situated.
Sukreswar temple : The great sage Sukracharyya is said to have established this Shiva temple ‘Sukreswar’ or ‘Sukleswar’ near the river Brahmaputra at Panbazar. The devotees use to attend daily to offer puzas to Lord Shiva. On the Sivaratri day, there is big congregation of devotees in Umananda and Sukreswar.
Janardan temple : The Janardan temple of Lord Vishnu is situated in the same campus of Sukreswar (Sukleswar) temple, where devotees use to offer puzas.
Baneswar temple : Baneswar is another temple of Lord Shiva, situated opposite to Sukreswar (Sukleswar) temple, where also there is assembly of the devotees.
Chhatrakar temple : Chhatrakar temple is situated in a hill at Uzanbazar, where Devi Mangalchandi, another form of Devi Durga is worshipped.
Navagraha temple : Nabagraha temple, situated in Chitrachal hills, is an abbreviation of nine planets, namely; Sani, Rahu, Ketu, Suryya, Chandra, Mangal, Budh, Brihaspati and Sukra. In the past, the astronomers used to make study and research regarding planets from this temple. Hundreds of devotees visit this temple daily to offer puzas to secure peace and relief from the ill-influence of the planets.
Basistha temple : Basistha temple, commonly known as Basisthasram, is situated about 12 kilometer away from Guwahati city. The great sage Basistha performed the three-timed religious prayer (‘Tri-Sanhya’) by bringing the waters of the river Ganges through meditation in three channels - Sandhya, Lalita and Kanta. This is also commonly known as Basistha Ganga. In the inner side of the temple, the grave of Basistha is there, where his mortal in the stone form rests in peace.
Ganesh temple : The Ganesh temple is situated in between Khanapara and Jorabat on the Shillong Guwahati road. Most of the passers use to pay their respectful devotion and offer coins as a mark of devotion to the holy deity. The magnitude of such daily money receipt is so heavy that the same are utilized for the purpose of education, treatment etc. through separate organizations established in this behalf.
Geeta temple : The Geeta temple of Lord Krishna (Vishnu) is situated in a hill in Geeta Nagar on the Zoo-Narengi road. The area is very calm and quiet and is attractive to the devotees. The main attraction of this temple is Geeta hymns and Krishna bandana.
Shyam temple : Shyam temple, another temple of Lord Krishna (Vishnu), is situated in a small hillock in Narengi area. Hundreds of devotees attend there to offer puzas and to hear the attractive Krishna bhajan.
Pandunath temple :Pandunath temple is situated at Pandu in the bottom of Baraha Parbat, where the thigh of Lord Vishnu in a stone form, is said to be there.
Balaji temple : A new religious temple ‘Balaji’ has recently been constructed near the National High way between Jalukbari and Beltola. The temple and its mode of workship is to some extent of the Southern type. This attracts hundreds of people daily.

Temples out side Guwahati city
Aswaklanta temple : Aswaklanta temple is situated in a hill at North Guwahati, in the west bank of the river Brahmaputra. In the lower side of the temple, there is a statue of Lord Vishnu in the form of tortoise (‘Kurmma Awatar’), while in the upper side, there exists, another statue of said deity in his last sleeping stage (‘Ananta sayan’) . A foot step of Lord Vishnu is there on the river bank, where the people performs the shraddha ceremony of the pre-generations and parents.
Manikarnewar temple : Mani Karneswar is a Shiva temple, situated in Manisaila hill of North Guwahati.
Dolgovinda : Dolgovinda is a Vishnu temple, where hundred of devotees assemble daily to offer puzas with fresh cow milk.
Dirgheswari temple : Dirgheswari is a temple of Durga, where heavy flow of devotees takes place to offer puza and sacrifices.
Haigreeb Madhab temple : Haigreeb Madhab temple is a Vishnu temple at Hajo, at a distance of about 32 Kilometer from Guwahati. The statue of Vishnu in this temple is of horse-necked.
Kedar temple : Kedar temple is situated at Madanachal hills at a few distance from Haigreeb Madhab temple. This famous Shiva temple attracts the pilgrims from different areas.
Powa Mucca : Powa Mucca is a holy shrine of the Muslims, where the devotees from various places assemble to offer prayer.

Ahom rule : The Ahoms were of Tai community. Chao Chukapha, migrated from Thailand and entered Assam through Patkai hills. He established the Ahom Kingdom in 1228 A.D. Chukapha was in the helm of power upto 1268 A.D. Prior to the Ahom rules, the area was ruled by the kings of different dynasties at different times in the piece meal way. The Demon, Kirat, Kshatriya, Sudra, Barman, Hill tribes, Chutia, Barahi, Moran, Kachari were such heterogeneous dynastic rulers without any homogeneity. A controversy prevails over the question baptizing the Ahom Kingdom as ‘Asam’. It is not disputed that ‘Asam’ means unparallel and it is believed that the origin of Asam was from the word ‘Ahom’. The capital of the Ahoms was first at Charaideo and subsequently it was shifted to Gargaon. During the Ahom regime, Guwahati was under a ‘Barpukhan’, the administrator cum general for the western region.
Mughal invasion : The great Mughals tried to make expansion of their territory upto Assam. The Mughal generals Mirjumla and Ramsing attacked the Ahom Kingdom on a number of occasions. It was with the deep sense of patriotism and inite bravery of the Ahom army, the attempts were foiled and frustrated. The Ahoms could maintain profound glory and remain independent. The unyielding personality and strong determination of the great Ahom general Lachit Phukan, made it possible to achieve victory of the Ahoms in the Saraighat battle. Lachit did not hesitate to kill his own maternal uncle by sword for the sloth and lapses, exhibited by him, in constructing the garrison on the other side of the river Brahmaputra. The stern remarks ‘Maternal uncle is not superior to my mother land’ will remain as a source of inspiration for the future generations. When the Ahom Armies on the verge of defeat,Lachit moved to the battle field with his ill-health and drove out the Mughals in the famous ‘Saraighat battle’. ‘Momaikota Gar’ (garrison) is still projecting the glory and greatness of Lachit Barpukhan. It is a happy augury that the Government of India, of late, recognized Lachit Barphukan as a National Hero. His Excellency, the then Governor of Assam Lt. General S.K.Sinha (PVSM) deserves congratulation for his keen efforts in the matter.
Mans’-invasion and British-rescue : A serious disaster took place in Ahom regime following the weak administration and internal conflictsof the Ahoms. The Ahom regime started sinking like a setting sun. A section of traitors to the country invited Mans from Burma to overthrow the Ahoms from administrative scenario of Assam. The inhuman oppression beset with cruelty of the Mans went to such an extent that it rendered the innocent indigenous people homeless, apart from causing immense loss of lives and properties. The East India Company, a British trade wing, had to intervene and to drive the Mans out of the soil of Assam.
British Raj : The Ahoms lost the monarchy for good, when the Britishers merged the Ahom Kingdom, ruled by Swargadev Purandar Singha with British territory. The British Government, already conquering other parts of India, took over the administration of Assam. From 1874 A.D, it took possession of entire Assam including the Sadiya track and Balipara track in the north east, part by part. The capital of the British-ruled Assam was established at Shillong, a distance of about 100 kilo-meter from Guwahati. The Britishers made immense development of Assam in the 1st and 2nd World War periods, but it caused irreparable damages by applying divide and rule policy and taking away the valuable resources.
Independence of India (Swaraj) : A mass movement started in the whole of India against the autocratic British rule. The non-violent movement (‘Ahimsha Sangram’), under the dynamic leadership of Mohan Das Karam Chand Gandhi (‘Mahatma Gandhi’), the father of the Nation, also got the momentum. The people of Assam rose to the occasion to gain over the independence (‘Swaraj’). The British Government could well realize that the rule of the land against the will and sentiment of the patriots was not possible any more. India became independent on August, 15th, 1947. The British rulers succeeded in breaking the prolonged ties of fraternity between the Hindus and the Muslims and sowed the germs of unhealthy suspicion and treachery with uncompromising trend of hostility. This resulted in the creation of a separate nation ‘Pakisthan’ in bifurcation of India. India became a Sovereign, Socialist, Secular, Democratic Republic on January, 26th, 1950 after the Constitution of India was adopted. The Constitution of India was adopted and it came into effect from that date.
Effect of partition in Assam : The effect of partition was that Sylhet district of Assam was merged to East Pakisthan following a referendum. The plan to merge the undivided Goalpara district with Pakisthan, however, ended in a fiasco with the untired efforts of great patriots like Lokapriya Gopinath Bordoloi, Mahendra Mohan Choudhury, Bijoy Ch. Bhagawati and others with the blessing of Mahatma Gandhi, the father of the nation.
Division of Assam- Shifting of capital : After independence, there had been mass internal movements by the Hill people of Assam over the question of creation of separate Hill States. In the first phase, Nagaland secured Statehood on December, 1st, 1963, which was followed by the birth of Meghalaya and Mizoram. Soon after Meghalaya got the statehood in 1972, it forced the Assam Government to shift the capital from Shillong immediately and instantaneously. This went to the climax and ultimately, the Assam Government headed by Sarat Ch. Singha was compelled to shift its capital from Shillong to its temporary capital at Dispur (Guwahati) in 1973 amidst untold humiliation. A permanent capital complex has been set-up adjacent to the temporary capital complex recently.

Cotton college : Cotton College, the higher temple of learning of that time, was established at Guwahati in 1901, after the name of Sir Henry Cotton, the Chief Commissioner of Assam. The Cotton Collegiate High School is, side by side, providing education below the degree standard.
Earl Law College : Earl Law College was established at Guwahati in 1914 A.D. after the name of Archdel Earl, the Chief Commissioner of Assam to impart law education.
Weaving School : A Weaving School was established at Guwahati long back in 1920 to provide weaving training.
Other colleges and institutions : There are numbers of Schools and Colleges at Guwahati for general and technical educations and they produced numbers of talented persons, as the future of the Nation. There was no University in the North Eastern Region till 1947.
Indian Institute of Technology : The establishment of the Indian Institute of Technology (IIT) in Agiathuri - Amingaon area is the product of Assam movement on the ‘Foreigners’ issue’. This organization will, no doubt, give birth to talented persons from this area.
Guwahati University : The Guwahati University was established in 1948 with the renowned scholar Pandit Krishna Kanta Handique as its first Vice- Chancellor. The curriculum and the system of education of the Guwahati University was of very high standard.
Education and politics : It is, however, unfortunate that the standard of education has been receding day by day and the political games are getting upper hand in the field of education. The united voice of the students with constructive approaches is always welcome, but studies and politics exist parellely nowadays is not at all deserving but harmful to the generation as a whole. The students and politics became co-related. The temples of learning became the den of politics.
Gauhati High Court : The Civil courts, criminal courts were functioning, inter-alia, at Guwahati since the British days. The Gauhati High Court was established in 1948, as the highest temple of justice at the State level. This forum of justice is extended with the territorial jurisdiction to other six states of the North Eastern Region.
Other forums of justice : Besides many different forums of justice, the Assam Board of Revenue has been functioning at Guwahati as the appellate revenue court, while the Assam Administrative Tribunal and the Central Administrative Tribunals, as the appellate court on service matters of the State and Central employees respectively.

Gauhati Medical college : The Gauhati Medical College is a well equipped medical institution, providing medical facilities to the people of the North East Region. According to the news media, the Government of India proposed to design it in the cadre of All India Institute of Medical Science (AIIMS). But this assurance has not been materalised during the last three years and it was proved to be a joke to the people of Assam.
Mohendra Mohan Choudhury Hospital : The Mohendra Mohan Choudhry Hospital, named after the then Chief Minister of Assam, is another Government Hospital at Guwahati, wherein also, proper medical facilities to the patients are available.
Dr. B.Barua Cancer Institute : Dr. B.Barua Cancer institute, named after the great patriot, freedom fighter and eminent physician Dr. Bhubaneswar Barua, is the only cancer hospital in the North Eastern Region, where the treatment facilities to the cancer patients are available. The required amenities and facilities are yet to be provided with the installation of modern technicalities beset with adequate modern equipment.
Sankardev Netralaya : The Sankardev Netralaya at Beltola is one of the renowned institution for treatment of eye ailments in the region.
Treatment and service by other institutions/organizations : There are numbers of private nursing homes at Guwahati to cater to the growing need of patients of this area. The prominent amongst those are, Down Town Hospital, International Hospital, Guwahati Neurological Research Centre, Dispur Poly Clynic, Central Nursing Home, Eastern Nursing Home, Nemcare, Good Health, Care Home etc.
Normally, the physicians of the Guwahati Medical College use to attend the nursing homes to provide services to the patients at the cost money.

State Museum : The state museum is situated near Ambari area of Guwahati, where the ancient archeological and other glories in relation to the art, culture and tradition of the North Eastern Region in various aspects have been preserved.
District and State Library : The District and State Library, located adjacent to the state museum, are rich in voluminous precious collection of books.
Nabin Bardoloi Hall : The Curzon Hall, named after Lord Curzon, the Viceroy of India, was a public hall and library. This was renamed as Nabin Bardoloi Hall in the post independence period to perpetuate the memory of Karmavir Nabin Chandra Bardoloi, the veteran patriot, freedom fighter and an illustrious son of Assam. The importance of this hall is gradually evaporating following indifference and apathy from different angles.
Sankardev Kalakshetra : The Sankar Dev Kalakshtra, a product of Assam movement on the Foreigners’ issue, is the modern gallery of art, culture, tradition and heritage of Assam, was established a few years’ aback at Panjabari. A flood of visitors visits this temple of culture daily.
Jyoti Chitraban : The Jyoti Chitraban at Kahilipara of Guwhati, named after Rup Konwar Jyoti Prasad Agarwalla, is a wide platform for development of art, culture, music and cino- industries.
Rabindra Bhawan : The Rabindra Bhawan, near the state museum is another important platform for projection of various cultural activities.

Gandhi Mandap : The Gandhi Mandap (Asram) on the top of Sarania hills of South Sarania is a very pleasant place. The area did not attain the requisite development. However, the Asram gets back its life on October, 2nd of each year, when the father of the Nation is remembered on the Gandhi Jayanti day.

Of late, Guwahati Planetarium has been set-up at Uzan Bazar, Guwahati in the style of Birla Planetarium of Kolkata. The projections in relation to functioning of stars and planets provide ample knowledge and experience to the people about the Solar System.

Nehru stadium : The Nehru Stadium on the Dr. B.Barua Road of Guwahati is a wide platform of games and sports of different types. This enriched the North East Region in games, sports and cultural scenario.
National Games : The National Games has been sponsored in or around Guwahati under the auspices of the Government of India. Though it was to be held in 2005 due to some unbecoming circumstances this could not be materialised in due time. It is expected to be held sometimes in 2006-07. The venue of the said games has been selected at Sarusojai, near the National Highway of Guwahati city. The project for construction of the main stadium and multi-purpose indoor stadium is likely to be started soon with an investment of Rs. 500 crores. It will be a permanent asset to Assam ,even when the National Games are over. The growth of a big township in the areas, adjoining to the Guwahati city will, no doubt, be a magnificent achievement, if the project is piloted with right earnest.

State zoo : A zoo was established in the R.G.Barua Road, Guwahati sometimes in 1956-57. It is full of beauty with natural surroundings and automatic enclosures for the dwelling of the animals, birds, reptiles and acquatic animals. The zoo was full of rare animals amidst appropriate natural environments and congenial atmosphere for inhabitation. It attracts visitors from different places . It is painful that since some couple of years, the condition of the zoo has been deteriorating. The unbound loss of the rare zoo population without proper efforts for rehabilitation ,may fail to draw attraction to the visitors within a couple of years, unless there is proper measure for restoration of the original cadre strength. The inadequate care, insufficient qualitative diet and improper medical treatment to the inmates in the zoo, are said to be the main causes of such catastrophe.

In Guwahati, there are numbers of ponds in the heart of the city. The prominent amongst them are Dighali -pukhuri, Nak-kota pukhuri of Panbazar and Jor -pukuri of Uzanbazar and Silpukhuri on the G.N.Badoloi Road. Except, Dighalpukhuri, the others were not developed to the required extent. A proper development of the same for boating purpose with installation of colourful mini parks may be attractive to all.
Dipar Bil (small lake) : It is nearer to Jalukbari area of Guwahati and is rich of various fish population. The birds from unknown places fly over to this bil, enhancing the beauty of the spot.
Chandubi Bil (Small lake) : Not being far from Mirza-Bijoynagar area, Chandubi bil is full of beauty. This Bil (Small lake) is said to have come into existence after the great earth quake collapsing the hill and gave birth to a large water pool, sometimes in 1897. The rare seasonal birds use to fly to this area. This is a fine picnic spot and a place of attraction of the tourists.

Gopinath Bordoloi International Air Port : The Barjhar Air port has now been renovated and designed as an International Air Port, named after Lokapriya Gopinath Bardoloi, the first Chief Minister of Assam, who was posthumously conferred with the highest National Award ‘Bharat Ratna’. The air-net system in relation to the international air service is yet to be formulated properly. The Air Port at Rupshi, 15 KM away from Dhubri remains closed since last 50 years and the project came into being during the World War II is now on the point of s\destruction in all respects.

Guwahati Rail Way Station : The rail way communications, linking Guwahati with upper, northern , and southern Assam as well as the other parts of the sub-continent, are available from Guwahati Railway Station. There has been a fast development of the rail communication system after the Chinese aggression in 1962 and Pakisthan aggression in 1965. The railway line passing through the heart of the city with the increased railway traffic has been causing heavy congestion in the city.

The Brahmaputra : The mighty river Brahmaputra has its origin at Manash Sarobar of Arunachal. It rolls through Parashuram Kunda ( Sadiya) , Dibrugarh, Neematighat (Jorhat), Tezpur, Guwahati, Soalkuchi, Goalpara, Jogighopa, Dhubri which places are mostly of historical and commercial importances. There was free movement of ships and vessels to Kolkata in pre-independence period, but this started to recede after creation of East Pakisthan (now Bangladesh) and took a final halt since the Indo-Pak war of 1965. Though the river services have now been restored, it is not yet upto the mark.

Nerve centre of business : Guwahati, the corridor of the North Eastern Region of India, is the nerve centre of business of the six sister states of the region, adjoining Assam.
Unlawful and criminal activities : The growth of commercial importance of Guwahati, on the other hand, gave rise to unlawful and criminal activities, which include, inter-alia, tax-dodging, anti-social and anti-national activities. The movement of goods to and from Assam mainly takes place through road transport. The trade centres and godowns of the traders and the transporters are mainly located in the heart of the city.
Pollution : The heavy movements of diesel tucks accelerate the acute traffic congestion besides creating unhygienic and unhealthy pollution of atmosphere and environment..
Grazing ground of the coal dealers : Beltola, the main pass -way for incoming and outgoing vehicular traffic through the National High way, has become a grazing ground of the coal dealers, which import Khasi coal from Meghalaya for further trade activities. This area has now been turned to be the dens of the evils and ultras.
Indecent and unhygienic sheds : It will be seen that a section of (i) poor classes of people and that of (ii) persons with doubtful origin, have taken shelter by the side railway line or in the interior pockets of the city. They constructed some temporary sheds in a most indecent way and continue to live with unhygienic approaches. The abnormal growth of pick-pocketers, thieves, dacoits, and militants may have the base in such mysterious areas.

Jalukbari and Khanapara check posts : The Government of Assam set-up two check posts in Guwahati city at Jalukbari and Khanapara for different purposes, but the modus-operandi, of the check posts failed to create proper impact in deriving requisite out-turns. The check posts could not as well play the pivotal role in successful execution of the revenue-oriented programme of the State, rather in many cases adversity comes to the light. The various shortfalls and deficiencies at different angles are responsible for the odds.

We tried to project a clean picture in Part-I of this paper titled as “Guwahati Vision”. This part, on the other hand, reflects the prospect of the development tourism in and around Guwahati.
‘Tourist’ and ‘Tourism’ : ‘Tourist’ means a person, who travels for pleasure or recreation. ‘Tourism’ means the business of organizing tours or organizing holidays and services for the tourists. “The tourists are the pioneer of civilization”. They visit from one place to another or from one territory to another to acquire knowledge and experience in relation to the culture, heritage, social and economic spheres besides deriving enjoyments of side seeing. A comparative study and analysis enable them to evaluate the surpluses or deficiencies to make way for reconciliation. The reciprocation of views on tradition, culture and heritage can as well mitigate the acute thirst of knowledge. If we go back to the history, we find that Hu-en-Tsang, the great Chinese tourist, visited Kamrup during the regime of King Bhaskar Barman and left some precious notes on culture and heritage of this region at the relevant times. Likewise, the notes left by the famous tourist Fahien reflected a clean picture in relation to the glorious history of India. In Sankari era, Mahapurush Sree Sree Sankardev traveled extensively to many parts of India and earned immense knowledge and experience. This had the consequential effect in promoting of cultural and literary spheres of Assam. The Vaisnavism of the Sankari era, and admixture of different religious concepts has immense influence in different societies of Assam.
Tourism potentiality : Assam is a very beautiful State, decorated by beautiful, hills, forests, rivers and tributaries with green cultivated lands and water pools. The temples, shrines and monuments expose the glory and grandeur of Assam. There is immense potentiality for development of tourism in this beautiful state, full of legendary. In fact, the development of tourism in Assam remains far behind, compared to the other States of India.
Tourism development in Guwahati : Our instant discussion mainly rest with the tourism development in and around the Guwahati city, keeping mainly in view the projections on Guwahati Vision in Part-I above. Guwahati is, no doubt, a good platform for the tourists, but there is no adequate infrustructure and proper venture at any angles for proper development of tourism. It is, however, a happy augury that the State Tourism Department has taken adequate staeps of late for drwaing up various plans and projects to enlarge the tourism scenerio with a notable outlook.
We take the privilege to make further projections in this regard-
(i) Inferior quality of road : Guwahati is the most unplanned city of India. The roads inside the city, are narrow and un-spacious . There is little scope to widen or to enlarge the base. The traffic congestion is a regular phenomenon. The places of importance, as projected in Part- I above, are, no doubt, very attractive. It takes more than two days to cover the same. The road condition, however, causes discomfort and displeasure of the tourists. The development of road condition should, therefore, be given priority without prejudice to any personal and political consideration.
(ii) Project for new road : As a preliminary measure to such development, it is incumbent to give proper consideration on the following aspects-
(a) Diversion of railway line : The existing railway line, passing through the heart of the city, from Kamakhya Railway station to Narengi, need be diverted to the eastern part of the city, parallel to the National High Way at Beltola. This may solve the chronic problems of heavy congestion in the city. The provision for double way shuttle trains on the existing rail-line will facilitate the movement of the passengers in local areas of the city. The remaining portion of the wide railway line may be utilized for road traffic.
(b) Abandoned railway line : The abandoned railway line from Guwahati Railway Station to the Uzanbazar river side, can as well be converted for road traffic.
(c) Drainage system : There is no proper drainage system in Guwahati city for which heavy water logging takes place, causing artificial floods after a moderate rainfall, in the major parts of the city. The out-let system of city water to the river Brahmaputra through the Bharalu river with insufficient depth and uncleaned base is required to be improved by proper digging and frequent cleaning. The drainage systems are also to be systematized for free flow of water. The eviction activities of unauthorized occupiers and encroachers should receive priority. It is a happy augury that the Guwahati Development Authority has oflet taken keen interest to remove such odds.
(d) Construction of new road : A new road can as well be constructed in either side of Navagraha foot hills with exit point at Narengi or Chandrapur with construction of fly overs, wherever necessary. This may avert the heavy traffic congestion on the G.N.Bardoloi Road.
(e) Development of road traffic : There is dearth of avenue for introduction of Metro-rail in the existing rocky base structure in the Guwahati city. The development of road traffic is thus the only solution.
Coal- world in Beltola : The Coal business is termed as “The business of Black Diamond”. The coal depots on both sides of the National High Way at Beltola have created furor and nuisance besides degrading the beauty and austerity of the area. The coal world in Beltola is required to be shifted to a wide and spacious place preferably near Baihata area. This will remove the unhealthy environment pollution and liquidate the traffic congestion.
Shifting of Navagraha Cremation ground : The Navagraha Cremation Ground in the heart of the city was renovated in early nineties under the dynamic stewardship of Shri M.G.V.K. Bhanu, I.A.S., the then Commissioner of Guwahati Municipal Corporation. This is, of late, causing much inconveniences to the dwellers of Chenikuthi, Kanwachal, Silpukhuri and Nizarapar areas, on account of environment pollution consequent upon heavy inflow of corpse in the cremation ground round the clock. Under the changed circumstances, the shifting of the cremation ground to the bank of Brahmaputra in the Kharghuli or Chandrapur side, identical to the Bhutnath cremation ground at Kalipur, will facilitate proper utilization of the area for other constructive projects. In case it is materialized, the Government patronization will be necessary to provide adequate facilities for the carriage of the dead bodies to the cremation ground at a rational and reasonable charge so that the poor people can conveniently afford to pay. The evacuated area can as well be utilized for tourists infrastructure. The maintenance of the creamation ground is very poor naw-a-days and the restoration of the old glory and danger are considered to be imperative.
Shifting of Judges Quarters : The western side of the Judges’ field, facing the river Brahmaputra needs to be cleared up for fresh air. Presently, the Forest office and the judges quarters posed to be the hindrances in the process. The shifting of the Judges quarters to Kharghuli hills side and the Forest office to some other convenient place may enhance the beauty of the river side with setting up of some constructive projects for enjoyment of free and fresh air. The Govt. of Assam has annouched such a project for evacuation of the offices and the residences of the Judges.
Tourist buses : The Government of India formulated the broad based principle for issue of permit for tourist buses to accelerate the tourists development. In Assam, such tourist buses are practically being utilized as line buses making acute competition with the latter. This could happen due to improper plan- projects for tourism and implementation thereof. Such apparent misuse has thus defeated the very purpose of tourist buses. The most effective measure will be that the power to control the operation of such tourist buses should be vested to the tourism department for proper organization and mobilization of tourism . The tourism department may also simultaneously introduce some Tata Sumo and Maruti Vans in the city on a rational and reasonable fare structure for the convenience of the incoming tourists.
Second bridge over Brahmaputra : The Saraighat bridge is quite far from Guwahati city. In order to afford proper facilities to the tourists for visiting the places of legendary in North Guwahati area, the construction of a second road bridge, linking North Guwahati from the heart of Guwahati city, has a dire necessity.
Introduction of rope way system : Guwahati is full of hills. The tourists from different areas find it difficult to move to the hilly areas on account of heavy traffic congestion at different stages. Such odds can be liquidated, if the rope way system can be introduced between (i) Foot Hills of Kamakhya temple and Bhubaneswari temple, (ii) Bhubaneswari temple and Aswaklanta temple (iii) Aswaklanta temple and Umanada temple and (iv) Gandhi Mandam and Navagraha temple in a phased manner. This type of arrangement will be most attractive to the tourist and it will enhance the beauty and grandeur of the city. It has been announced by thge Chief Minister of Assam in his Budget Speech for 2006-07 that a Rope-way between Guwahati and Umananda will be constructed shortly, has already discussed above.
River communication : The journey by ships, steamer or boats through the river is always pleasant. The beautiful green hills on both sides of the river Brahmaputra threw some unique and extra ordinary glamour. The Government may consider to introduce such river trips through small steamers, vessels or decorated boats to Sualkuchi and Chandrapur area to the attract the tourists.
Aversion of heavy traffic congestion- The entry and parking of trucks in Fancy Bazar, Kedar Road, Athgaon areas near the business premises and godown premises of the traders and transporters create heavy traffic congestion in the city. Shifting of such godown to places in outskirts of the city area, will have a good impact towards aversion of heavy traffic congestion.
Shifting of Jail-The Jail complex in Fancy Bazar- Machhkhowa area has been occupying a large area in the heart of the city. The jail was installed in the area in the British regime, when Guwahati was a thinly populated area. With the growth population in greater Guwahati and acceleration of business activities in Fancy Bazar Machhkhowa and Athgaon areas, the said jail complex with the old design is simply reducing the glamour and grandeur of the city. A move was there for shifting of the jail complex to the Changsari area, but this has not been materialized as yet. In the event of any positive venture being taken, this will remain open for utilization by way of construction of a super market or other allied constructive ventures by which attraction of the tourists can be well ensured.
Shifting of capital from Dispur : We have deep concern over the question of setting up of the permanent capital of Assam near the existing temporary capital complex at Dispur in view of the mounting congestion in the city. The heavy inflow of persons from different parts of the State in the capital area daily, has been causing serious public inconveniences and threats on security. The expansion of Guwahati city to North Guwahati-Amingaon area as well as setting up of permanent capital in that area may be a proper solution.
Inadequate tourist infrastructure- There is no adequate infrastructure for the tourists, visiting Assam from different parts of the country and out side the country. The modern amenities and facilities are required to be widened and upgraded for accommodating the foreign tourists. The department of tourism, Government of Assam as well as the Government of India may consider to give priority for construction of tourist lodges near the important tourist spots. This will ensure substantial inflow of the tourists. A proper mobilization of resources can be anticipated in such exercise. Oflet the Assam Chief Minister in his Budget Speech assured that the pans for construction of five star holets to accomodate the tourist will be taken up soon and such tourist will be provided exemption of tax on luxury.
Growth of other infrastructure : The tourists inflow will help the growth of other infrastructures, like development of the area, road communication, business activities, avenue for self-employment and it will definitely upgrade the economy of the State.
Assam, attractive for the tourists : Assam attracted of the tourists for its beauty glory and grandeur till seventies. A large numbers of tourists visited Assam, the wide platform for the tourism with its primary base at Guwahati. The six sister-States, adjoining Assam also equally attracted the tourists to the places of importance on different considerations.
Fear psychosis : The peace and tranquility of Assam got a thunderous blow since the early part of eighties following the birth of ultras and their militant activities. This gained the momentum in course of time. The incidence of kidnapping, extraction of money, killing of the innocent people created acute fear psychosis in the minds of the outsiders. The tourists from in and out of the country suspended the touring mission on the ground of safety and security. The Government of Assam also could not ensure proper and safe passages to the tourists in visiting this area. It will take time to regain the lost image. The fiscal position of Assam would have been accelerated, had there been proper and adequate inflow of the tourists and such a venture is to be encouraged for the development of touring spot which will as well help much towards growth of economy in Assam.

The trend of unlawful activities of the ultras has considerably been curbed. It is high time that the Government of India should organize the tourism base and draw up projects for the development of tourism in this region by making adequate investments and taking steps for implementation and execution of such projects under its direct control and supervision. Such investment will yield substential out turn in the long run.

We have projected a clean and crystal picture on Guwahati Vision -past and present. We also tried to high light the prospect for development of tourism and offered our suggestions for various improvements and developments, keeping mainly in view the upgradation of the Guwahati City and other the prevailing facts and circumstances. If the projects are worked out properly and executed with right earnest, there will be a drastic change on the Guwahati Vision in future. Guwahati will be an ideal city beset with higher importance and austerity, if the progressive measure are adopted and executed. The original beauty, glamour and grandeur will be restored. The ornamental decorations with modern and sophisticated technicalities will attract tourists from different angles. The formulation of different projects is a State matter. The State Government is to convince the Central Government with all plans, progammes and bio-data for allocation of funds. The development of tourism will be possible. If things are tackled with right earnest. The public opinion and public consciousness are equally indispensable and co-related for the success of such exercise.

my books

  1. The Assam General Sales Tax Act, 1993.
  2. Study and Analysis on the Value Added Tax Law in Assam.
  3. A Hand Book on the Central Sales Tax Act, 1956.
  4. Study and Analysis on the Assam Professions, Trades, Callings and Employments Tax Act, 1947
  5. A Critical study on the Tax Structure in Assam.
  6. Tax Law on Entry of Goods into any local areas in Assam.
  7. Development of Economy in Assam.
  8. Kar Rajaha Asomar Unnayanar Mul Upadan (in Assamese)
  9. Study and Analysis on some Tax Measures in Assam
  10. My Musings.
  11. My Visions.
  12. Tax Technology
  13. Abhibyakti
  14. Jiwan Darshan (My biography)

* All books are available for sale.