IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 23RD DECEMBER 2011 / 2ND POUSHA 1933 WP(C).No. 34889 of 2011(I) -------------------------- PETITIONER(S): --------------- SUMESH KUMAR P.V. PARACHALIL HOUSE, MYLAKOMBU P.O. PAINKULAM, IDUKKIDISTRICT. BY ADV. SRI.JOBI JOSE KONDODY RESPONDENT(S): --------------- 1. THE GEOLOGIST, MINING & GEOLOGY DISTRICT OFFICE, MINI CIVIL STATION, THODUPUZHA, IDUKKI DISTRICT. 2. THE COMMERCIAL TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONR, COMMERCIAL TAXES, THODUPUZHA, IDUKKI DISTRICT. GOVERNMENT PLEADER SRI.MOHAMMED SHAH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.34889/11 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE QUARRYING PERMIT DT 17.5.10. P2 COPY OF THE JUDGMENT DT 3.6.11. P3 COPY OF THE JUDGMENT DT 25.10.11. // True Copy // P.A. To Judge ANTONY DOMINIC, J. ``````````````````````````````````````````````````````````` W.P.(C) No. 34889 of 2011 ``````````````````````````````````````````````````````````` Dated this the 23rd day of December, 2011 J U D G M E N T ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Prayer sought in the writ petition reads thus:- “Issue a writ of mandamus directing the second respondent to extent the benefit of Exhibit P3 judgment to the petitioner herein and permit him to transport sand manufactured out of weathered rock on the strength of delivery note or sale bill prescribed under the Kerala Value Added Tax Act and Rules.” 2. By Ext.P3, the judgment rendered by the Division Bench in WA No.1570/2011, it has been held thus:- “3. 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 W.P.(C) No.34889/2011 : 2 : 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 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.” W.P.(C) No.34889/2011 : 3 : Since the relief sought for by the petitioner is for extending the benefit of the judgment, this writ petition is also disposed of, directing that the petitioner will also be eligible for the benefit of the directions contained in the writ appeal judgment referred to above. Sd/- (ANTONY DOMINIC, JUDGE) aks/23/12 // True Copy // P.A. To Judge