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2023 Supreme(Kar) 1212

PRASANNA B. VARALE, KRISHNA S. DIXIT
Pnc Infratech Limited – Appellant
Versus
State of Karnataka – Respondent


Advocates appeared:
Sri. Bhat Ganapathy Narayan, Advocate, for the Petitioner; Sri. S.S. Mahendra, Principal Government Advocate, for the Respondent.

ORDER

1. Petitioner who holds a quarry lease is knocking at the doors of Writ Court for assailing the penalty demand notice dated 26.04.2022 issued by the 4th respondent -Deputy Director of Mines & Geology Department, a copy whereof is at Annexure-N whereby he has been directed to remit a sum of Rs.23,47,13,703.00 within thirty days. This levy is made for the alleged loss to the exchequer inter alia for rendering the subject quarry lease dysfunctional. There is allegation of violation of the Karnataka Minor Mineral Concession Rules, 1994 inasmuch as the transportation of the mineral has happened sans transit permits. The breakup of the levy items has been furnished in the Audit Report for the financial year in question.

2. Learned counsel appearing for the petitioner seeks to falter the impugned levy of penalty pointing out petitioner's reply submitted against the levy and demand notice dated 26.04.2022 wherein he had raised an objection as to the absence of Drone Survey in the fitness of things. He also points out the Work Order dated 24.11.2022, a copy whereof is at Annexure-R whereby the 3rd respondent -Director of Mines & Geology Department had instructed for undertaking the Dron

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