JUDGMENT

1. Petitioner, a mining lease operator is invoking the writ jurisdiction of this Court for assailing the Demand Notice dtd. 29/4/2022 issued by the 5th respondent - Senior Geologist at Annexure-A and the Revisional Order dtd. 15/12/2022 issued by the 4th respondent - Additional Director-cum-Revisional Authority at Annex-B. The net effect of what is impugned is to compel the petitioner to pay a sum of Rs.1, 18, 63, 056.00 by way of royalty and penalty.

2. Learned counsel for the petitioner argues that the impugned demand and the levy are incompetent; the answering respondents have ignored the payments made by the petitioner by way of royalty since January 2019; there is absolutely no material to assume that the petitioner has transported an additional quantity of sand i.e. 9788 Metric Tonnes unauthorisedly. The impugned orders are made contrary to the principles of natural justice. Even, the penalty is far in excess of what is permissible under the Karnataka Minor Mineral Concession Rules, 1994. According to him, these lapses do constitute errors apparent on the face of the record and therefore, the impugned orders are liable to be set at naught.

3. Learned Principal Governm