(1.) 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.
(2.) 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:
(3.) 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.