(1.) This Writ Petition is filed with the prayer, which reads as under:
(2.) It is stated that on 10.03.2007 the petitioner has filed his explanation to the said show cause notice dated 14.02.2007 disputing the variations observed by the inspecting officials. It is the case of the petitioner that all the granite blocks which were available in the unit of the petitioner on the date of inspection were covered by waybills and it was their further case that after procuring rough blocks they undertake chipping of the edges of the blocks, cutting across from the centre etc and as such it results in loss in volume / quantity of the blocks.
(3.) After filing of the explanation by the petitioner, the primary authority i.e. Assistant Director of Mines and Geology, Vizianagaram issued demand notice No. 482/Q/2007 dated 03.04.2007 demanding an amount of ' 1,17,527/- towards normal seigniorage fee and ' 5,87,635/- towards five times penalty for the quantity of 67.158 Cubic Metres of granite, which was found without being supported by valid transit permits. As against the said demand notice, the petitioner carried the mater by way of revision before the 1st respondent as provided under Rule 35-A of A.P. Minor Mineral Concession Rules, 1966.