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Judgment
T.R. Ramachandran Nair, J.—The petitioner is manufacturing, storing, selling and transporting weathered rock sand (Matti Manal) in Survey No. 247/4 and 247/10 of Arraykkapady Village within the limit of Vengola Panchayat. The building is situated in the said property bearing Door No. V/415. Exhibit P1 is the copy of the licence issued by the Panchayat. The grievance raised by the petitioner is that unnecessary harassment has been caused by respondents 4 to 7 insisting for production of ''P'' Form issued by the Geologist for transportation of weathered sand, which, according to the petitioner, cannot be insisted in the light of the fact that weathered sand is not a minor mineral and the legal position with regard to the same has been laid down by a Division Bench of this Court in the judgment produced as Exhibit P2.
The learned Government Pleader on getting instructions submitted that none of the officers arrayed as respondents 4 to 7 have restrained the petitioner; but usually urgent inspections are being done by the Shadow Police formed by the District Police Chief, to find out illegal transportation of river sand.
The legal position with regard to the manufacture and transportation of weathered sand is covered by the judgment of this Court in favour of the petitioner as per Exhibit P2. Therein, in paragraph No. 3, it has been laid down thus:
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.....
Following the same, this Court in Exhibit P4 judgment has also considered a similar issue and has held that the item weathered sand does not require permit from the Geologist. It is the case of the petitioner that in view of the objections raised by the Police Department, he has now stopped the transportation of weathered sand.
It is declared that if the item transported is weathered sand, that requires only registration under the KVAT Rules and the transportation of the goods should be accompanied by delivery note and invoice only and ''P'' Form issued by the Geologist is not required. The petitioner will be free to manufacture and transport weathered sand, after complying with the procedures. But the Officers concerned can inspect to see whether the item transported is weathered sand itself.
The Writ Petition is disposed of as above.