IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH DECEMBER 2010 / 26TH AGRAHAYANA 1932 WP(C).No. 25097 of 2007(K) ------------------------- PETITIONER : -------------------- C.JAYAPRAKASH, S/O. CHINNANDI, RESIDING AT PUNNOT HOUSE, KUTTIYAMBAKH, THENARI P.O., PALAKKAD. BY ADVS. SRI.V.CHITAMBARESH SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE GEOLOGIST, DISTRICT OFFICE OF THE DEPARTMENT OF MINING AND GEOLOGY, PALAKKAD. 3. THE SALES TAX INSPECTOR, SALES TAX CHECKING STATION, ATHICODE, PALAKKAD. R1 TO R3 BY GOVT. PLEADER SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 25097 of 2007(K) -2- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE MINING PERMIT ISSUED BY THE SECOND RESPONDENT DATED 30.7.2007. EXT.P2 : COPY OF THE TRANSIT PASS DATED 10.8.2007. EXT.P3 : COPY OF THE TRANSIT PASS DATED 11.8.2007. EXT.P4 : COPY OF THE RECEIPT DATED 10.8.2007. EXT.P5 : COPY OF THE RECEIPT DATED 11.8.2007. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 25097 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 17th day of December, 2010 JUDGMENT The petitioner has approached this Court with the following prayers : (i) call for the records leading to the issue of Exts. P4 and P5 by the third respondent and quash the same by the issue of a writ of certiorari or other appropriate writ, order or direction; (ii) issue a writ in the nature of mandamus directing the third respondent to forbear from collecting security deposit for the transport of sand covered by mining permit and transit pass. (iii) issue a writ in the nature of mandamus directing the third respondent to forthwith refund the security deposit collected from the petitioner evidenced by Exts. P4, P5 and similar receipts. (iv), declare that the collection of security deposit at the sales tax check post for allowing transport of sand lawfully mined within the state is illegal and without any authority of law and (v) issue such other writ, order, or direction as this honourable court deems fit and proper in the circumstances of the case. 2. The petitioner contends that, there is absolutely no rhyme or reason on the part of the respondents for insisting security deposit from the petitioner, whenever the petitioner's vehicles pass through the check post in Chittur Taluk of Palakkad District within the state of Kerala, carrying ordinary sand (not river sand), as stated in paragraph 1 of the Writ Petition, W.P. (C) No. 25097 of 2007 2 especially when the transportation of such sand is based on Ext. P1 mining permit and valid transit passes issued as borne by Exts. P2 and P3. 3. It is stated by the petitioner that, the petitioner alone has been subjected to such a discrimination, in view of the fact that the mining spot of the petitioner is situated at a place across the check post and no such security deposit needs to be paid by anybody else whose mining spots are situated within the boundary of the Kerala State, as given in paragraph 2 of the Writ Petition. By virtue of the arbitrary and discriminatory exercise being pursued by the respondents, the petitioner is made to effect security deposits and by virtue of which, substantial loss and injury are being caused to the petitioner, which hence is sought to be intercepted by this Court, simultaneously seeking to set aside Ext. P4 and Ext. P5 and to refund the amount collected from the petitioner by way of security deposits. 4. Heard the learned Government Pleader as well 5. The learned Government Pleader submits that, taking note of the relevant O.R.No. as given in Ext. P4 (O.R. No. 1098/07 - 08) an interim order was passed by this Court on 26.3.2010 directing the respondents to obtain further details. The learned Government Pleader submits that, on verification it was revealed that, the driver simply left the place after effecting the deposit as covered by Ext P4 and that no objection was ever raised with regard to the proceedings in this regard. As such, the amount W.P. (C) No. 25097 of 2007 3 covered by Ext. P4 was subsequently converted as 'penalty' and it was only since no objection was ever raised, that no further adjudication proceedings were pursued in this regard. 6. However, taking note of the contents of Exts. P4 and P5 stated as relating to the transaction and transportation of sand covered by Exts. P2 and P3, this Court finds it difficult to accept the version of the petitioner for more reasons than one. 7. Eventhough, the vehicle number mentioned in Exts. P2 and P4 is the same, Ext. P2 transit pass was issued only on 10.08.07; whereas the remittance made as per Ext. P4 was on 06.08.07 i.e on a prior date and this being the position, there is no difficulty in arriving at a finding that the two transactions are entirely different and not connected with each other. Further, in spite of the specific assertion made by the petitioner that he is dealing only with ordinary sand (not river sand) as stated in paragraph 1 of the Writ Petition, the nature of the commodity as specifically mentioned in Ext. P4 is nothing but 'river sand'. Similarly, in Ext. P2, the commodity is stated as being taken from 'Ollur to Trichur', whereas the entries given in Ext. P4 are in respect of transportation from Manalkad to Thirkkakkara. So also, with regard to Ext. P5, it is seen that the place of origin from where the materials are intended to be taken is entirely different. In Ext. P3, it is stated that, it is from 'Kallikkad to Palakkad' W.P. (C) No. 25097 of 2007 4 while the entry given in Ext. P5 is something different, though the destination remains to be the same. In the above circumstances, this Court finds that the Writ Petition is devoid of any merit or bonafides. No interference is warranted. The same is dismissed accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd