IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 31227 of 2011(C) ----------------------------------------- PETITIONER(S): ------------------------ 1. ANTONY MANEEK, KOCHERI HOUSE, ELAMBAKAPPILLY P.O, KOOVAPPADY, PERUMBAVOOR. 2. PAREETH MUHAMMED, PARUTHACHALIL VEEDU, VENDUVAZHI, KOTHAMANGALAM. BY ADV. SRI.ANIL K.MUHAMED RESPONDENT(S): ---------------------------- 1. THE GEOLOGIST, MINING& GEOLOGY DISTRICT OFFICE, CIVIL STATION, KAKKANAD, ERNAKULAM- 682 030. 2. SUB INSPECTOR OF POLICE, KOTHAMANGALAM- 686 691. 3. SUB INSPECTOR OF POLICE, KODANAD, ERNAKULAM- 683 544. R1 TO R3 BY GOVERNMENT PLEADER SRI. MOHAMMED SHAH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31227/2011 C APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF LICENCE DTD. 1-04-2011 ISSUED BY MUDAKKUZHA GRAMA PANCHAYATH. EXT.P2 TRUE COPY OF CERTIFICATE OF REGISTRATION DTD. 09/06/2009 ISSUED TO IST PETITIONER BY COMMERCIAL TAX OFFICER, IST CIRCLE, PERUMBAVOOR. EXT.P3 TRUE COPY OF LICENCE DTD. 18-06-2011 ISSUED TO THE 2ND PETITIONER BY THE KOTHAMANGALAM MUNICIPALITY. EXT.P4 TRUE COPY OF CERTIFICATE OF REGISTRATION ISSUED TO 2ND PETITIONER BY COMMERCIAL TAX OFFICER, KOTHAMANGALAM. EXT.P5 TRUE COPY OF JUDGMENT DTD. 25.10.2011 IN WA NO. 1570/11 PASSED BY THIS HON'BLE COURT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss ANTONY DOMINIC, J. ---------------------------------------------------- W.P.(C) No. 31227 OF 2011 ----------------------------------------------------- Dated this the 23th day of November, 2011 J U D G M E N T Petitioner claims to be the manufacture of weathered sand and in this writ petition the prayer sought is as under: “Issue a writ of mandamus directing the respondents to allow the petitioners to transport the weathered sand manufactured from their units on the strength of the documents prescribed under KVAT Act and Rules without 'Form P' stipulated under Rule 48A of Kerala Minor Mineral Concession Rules, 1967.” 2. This issue has already been considered by a Division Bench of this court in the judgment in W.A.1570/11 which has been held as under. “So far as weathered sand is concerned, since it is a manufactured product and since the respondents are dealers, they have to necessarily take registration under the KVAT Act and use delivery note or sale W.P.(C) No. 31227 OF 2011 :2 : bill or other documents prescribed under the KVAT Act and Rules for transport of the same. The position is same so far as the river sand is concerned, and for transport of the same, the respondents have to use pass and other documents required under the Kerala Protection of River Banks and Regulation of Removal of Sand Act. In view of the stand taken by the respondents that weathered sand is not a mineral requiring pass from the Geology Department for transport, we do not think there is any need for the respondents to prove the quantity produced. The respondents are therefore free to transport weathered sand manufactured by them with documents prescribed under the KVAT Act and Rules. So far as river sand is concerned, the appellant is directed to issue pass prescribed on production of documents about source of sand and on being satisfied that the respondents are mining and W.P.(C) No. 31227 OF 2011 :3 : transporting sand from eligible source in accordance with law. The 2nd respondent will furnish all the details along with source of sand and application for the appellant for issue of pass required for transportation of river sand.” In the light of the aforesaid judgment the petitioner is entitled to succeed. Therefore the writ petition is disposed of directing that the petitioner will be permitted to transport weathered sand manufactured in their units if they satisfy the requirements of KVAT Act and Rules. Sd/- ANTONY DOMINIC, JUDGE ul/- [true copy] P.S. to Judge