IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 31935 of 2011(N) -------------------------- PETITIONER(S): ----------------------- 1. GEORGE VARGHESE, AIKKATTIRA HOUSE ARUVAPPARA PO, KURUPPAMPADY,ERNAKULAM 683 545. 2. MUHAMMED BASHEER K KUTTIPALAKKAL, MAVOOR, CALICUT. BY ADV. SRI. ANIL K. MUHAMED RESPONDENT(S): ------------------------ 1. THE GEOLOGIST, MINING AND GEOLOGY DISTRICT OFFICE, CIVIL STATION, KAKKANAD, ERNAKULAM 682 030. 2. THE GEOLOGIST, MINING AND GEOLOGY DISTRICT OFFICE, CIVIL STATION, CALICUT 673 572. 3. SUB INSPECTOR OF POLICE KURUPPAMPADY, ERNAKULAM 683 543. 4. SUB INSPECTOR OF POLICE, KODUVALLY, CALICUT 673 570. R1 TO R4 BY GOVT. PLEADER SMT. SANGEETHA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 31935 of 2011(N) APPENDIX PETITIONER(S) EXHIBITS EXT. P1 COPY OF THE LICENCE DT. 22.6.2011 ISSUED BY VENGOOR GRAMA PANCHAYATH. EXT. P2 COPY OF THE CERTIFICAET OF REGISTRATION DT. 21.11.2011 ISSUED TO IST PETITIONER BY COMMERCIAL TAX OFFICER, IIND CIRCLE PERUMBAVOOR. EXT. P3 COPY OF LICENCE DT. 12.4.2011 ISSUED TO THE 2ND PETITIONER BY THE KODUVALLY GRAMA PANCHAYATH. EXT. P4 COPY OF THE CERTIFICAET OF REGISTRATION ISSUED TO 2ND PETITIONER BY COMMERCIAL TAX OFFICER, IVTH CIRCLE KOZIKODE. EXT. P5 COPY OF JUDGMENT DT. 25.10.2011 IN WA. 1570/11 PASSED BY THIS HON'BLE COURT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN ANTONY DOMINIC, J. ---------------------------------------------------- W.P.(C) No. 31935 OF 2011 ----------------------------------------------------- Dated this the 30th day of November, 2011 J U D G M E N T Petitioners claim to be the manufacturer and seller of weather sand. According to them they have registered as dealers under the K.VACT Act and Rules. The prayer sought in this writ petition reads thus: “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 having 'Form P' stipulated under Rule 48K of Kerala Minor Mineral Concessions Rules, 1967.” 2. In my view the issue is fully covered in favour of the petitioners by virtue of Ext.P5 judgment rendered by a Division Bench of this court in W.A.1570/11, the relevant portion of which reads as follows: W.P.(C) No. 31935 OF 2011 :2 : “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 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 in 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 W.P.(C) No. 31935 OF 2011 :3 : 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 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 above judgment, this writ petition is disposed of directing that the petitioners will be entitled to transport weathered sand manufactured by them provided they are having the required documents under the KVAT Act and Rules. Sd/- ANTONY DOMINIC, JUDGE ul/- [true copy] P.S. to Judge