Tourism is emerging as an important global industry in the 21st and for the last four decades or so a tourism revolution has been sweeping the world. As compared to other parts of our country, Assam is in a unique position with regard to the choices it can offer to a tourist, simply because of her diversity of culture, green natural beauty, and environment. Apart from living in the lap of nature, the State also has a rich heritage and offers the erudite and even the ordinary traveler a fascinating glimpse into the pages of Indian history and its mystical religious centers. Religion is an emotional and very much sensitive subject for men ever. Almost all the major religion of the world has its own mysteries, wonders, myth, and facts which restricts and controls men for a continuation of a better life and spiritual upliftment. Like many other parts of Assam, Gohpur and Biswanath sub-division in Sonitpur district are the two places of assimilation of diverse ethnic people with rich cultural life. In both the sub-divisions, there are a number of mystical religious places wherein lies the good prospect of pilgrims’ tourism. Among these Biswanath Ghat, Gangmou Than, Kalyanee Than, Basudev Doul, Kam-Dewal, Bor-Kalika Than, and few others have the historical importance and deep religious faith for the local people. The main fact is that, until today, no significant planning approach has been taken up to develop these tourist destinations. It is because of the ignorance and negligence, these places of good prospects are still depriving of wide recognition and due importance. This paper attempts to draw the attention of the people of our country to enjoy the spiritual food and to invite interest and thereby make the places as source and centre for pilgrims tourism.