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TMI Blog2018 (2) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... lleged is an offence or violation of any of the regulations, and failing to produce it before prescribed authority to facilitate its release causes great prejudice and also financial loss to the owner. Apart from the harassment caused on account of illegal actions of the Revenue Officials in seizing vehicles and goods, there is failure to observe provisions of Section 48 (8)(2) of M.L.R.Code - Apart from this, the mandate of Section 48-8(2) of the Act has also not been followed by the Revenue Officials. In the circumstances, while directing the release of the seized vehicles as well as the material attached, we direct the Respondent–State to deposit the costs of ₹ 10,000/- in each Writ Petition, in this Court within a period of four w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 2,99,400/-. According to the Petitioners the material being transported is Ready mix plaster and one of the component of the final product is sand. There is no denial that the Ready mix plaster contains fly ash and sand. The component, processed sand is to the extent of 88 % whereas it contains about 11 to 12 % of the fly ash. The Petitioners contend that the final product transported in the vehicle belonging to the Petitioners, cannot be branded as sand, however it is processed final product, Ready Mix Plaster. It is also further contended that the Petitioners have paid Goods and Service Tax (for short GST ) on the final product to the extent of 18 %. According to the Petitioners, so far as minor mineral, sand, is concerned, it does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he builders of the State of Maharashtra and were also paying Value Added Tax (for short VAT ) as well as GST. They used to process the sand by way of washing, cleaning and mixing it with fly-ash to convert it into final product and sell it in 50 kg bags under a brand name. It is contended that after processing sand and mixing with fly-ash and after packing, the sand gets converted into a final product which attracts levy of GST. According to the State of Gujarat, the spectrography analysis and chemical analysis of the product clearly suggests a black coloured sand. The State of Gujarat, during pendency of the Petition introduced Rule 44-BB by way of amendment in Gujarat Minor and Mineral (Amendment) Rules, 1966 which reads thus: Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Gujarat Minor Mineral Rules, 1966 and Rule 71 of the Gujarat Minor Mineral Concession Rules, 2010 as illegal and consequently the resolution dated 04.05.2010, also is rendered illegal. The High Court ultimately declared Rule 44-BB of the Gujarat Minor Mineral Rules, 1966 and Rule 71 of the Gujarat Minor Mineral Concession Rules, 2010 as well as notification dated 11.06.2010 to be null and void. 6. In the instant matter, the Collector, Palghar while issuing circular on 19.01.2018 has placed reliance on the notification issued by the State of Gujarat on 11.06.2010. The amended Rule 44-BB which was introduced by virtue of said notification has been set aside by the Gujarat High Court by the Judgment dated 19.10.2010. In fact it was imperm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport, used for unauthorized extraction, removal, collection, replacement, picking up or disposal of minor minerals or transportation thereof, which is seized under sub-section (1), shall be produced before the Collector or such other officer not below the rank of Deputy Collector authorized by the Collector in this behalf, within a period of forty-eight hours of such seizure, who may release such seized machinery, equipment or means of transport on payment by the owner thereof of such penalty as may be prescribed and also on furnishing personal bond of an amount not exceeding the market value of the seized machinery, equipment or means of transport, stating therein that such seized machinery, equipment or means of transport shall not be u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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