C.L. Pathrose vs The Senior Geologist Department of Mining and Geology Distrct Office of Mining and Geology Civil Station, Ernakulam-682 030 and Sub Inspector of Police Kodanad, Ernakulam-683 544

Justice T.R. Ramachandran Nair

The petitioner is having a business unit namely, Chirayath Granites engaged in manufacture, storing, stocking, washing, sale and purchase of weathered sand (Matty Manal). It is averred in the writ petition that Ext.P1 is a certificate of registration dated 18.08.2012 issued by the Commercial Tax Officer. The petitioner''s complaint is that the 2nd respondent is intercepting the vehicles on the plea that the quantity of weathered sand is not accompanied by P Form issued by the Geologist. It is averred that the same is unnecessary in the light of the declaration of law made by a Division Bench of this Court in Ext.P3 judgment which was followed in Ext.P4. In Ext.P3 judgment, the Division Bench, with regard to the transportation of weathered sand, has held as follows:

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...

Therefore, going by Ext.P3, the petitioner will have to take registration under the KVAT Act and Rules and will have to provide delivery note also for the transportation of weathered sand. In the light of the above, it can be seen that permit from the Geologist or P Form issued by the Geologist are not required for transportation of weathered sand. It is declared so.

There will be a direction to the respondents not to intercept the vehicles if the goods transported is weathered sand (Matty Manal). But, this will not prevent the authorities from verifying whether what is transported is weathered sand itself.

This writ petition is disposed of as above.