Moideenkutty Naha vs The Senior Geologist, Department of Mining and Geology District Office, Kottayam-686001 and Others

T.R. Ramachandran Nair, J.—The petitioner is a manufacturer and sells weathered sand. Certificate of registration from the Commercial Tax Officer is produced as Ext.P1. It is stated that he has got a yard to store sand, namely, P.A.Sand Industries (2/02 Mahuvannur-III, Airapuram, Perumbavoor.) and he has to transport sand from different places to the above place. According to the petitioner the item, weathered sand is not a minor mineral and so there is no need to obtain P forms stipulated under Rule 48K of Kerala Minor Minor Concession Rules, 1967. The petitioner''s prayer is for a direction to the respondent to permit him to transport weathered sand on the strength of the documents under the KVAT Act and Rules. Weathered sand is not a mineral and hence, cash memorandum in Form P stipulated in Rule 48K of KMMC Rules is not applicable and no pass from the Geology Department is required for the transport of weathered sand. Thus, it is submitted that the conduct of the respondents in intercepting the petitioner''s vehicles transporting the weathered sand and insisting for P form under Rule 48 K of KMMC Rules is highly arbitrary, illegal, malafide and is in violation of fundamental rights of the petitioners under Article 14, 19(i)(g) and 21 of Constitution of India. Exts.P3 and P4 judgments are relied on in this context. Heard the learned counsel for the petitioner and the learned Government Pleader. Since the item, weathered sand manufactured and sold by the petitioner is not covered by the provisions under Kerala Minor Mineral Concession Rules, the petitioner is entitled to transport the same on satisfying the requirements of KVAT Act and Rules. This view is supported by Exts.P3 and P4 judgments. Accordingly, the Writ Petition is disposed of permitting the petitioner to transport the weathered sand after fulfilling the KVAT Act and Rules. No costs.