KOSHY, J. :- A learned single Judge of this Court referred this matter to the Division Bench as in the earlier judgment of this Court in Alavi P.K. v. District Collector and others (ILR 2007 (4) Kerala 221 : 2007 (4) KHC 142) (same as Abdul Samad v. State of Kerala (2007 (4) KLT 473)) while holding that Section 102 of the Code of Criminal Procedure is not applicable when vehicles transporting sand illegally is seized under Section 102, Cr. P. C. it was not brought to the notice of this Court that under Section 24 of the Kerala Protection of River Banks and Regulation of Removal of Sand Act, 2001 (in short 'the Sand Act') all offences are cognizable. If the offences are cognizable, the police cannot refuse to register a crime when they get information regarding the commission of a cognizable offence. Consequently, police is bound to report the seizure of the vehicle to the Magistrate having jurisdiction as provided under Section 102, Cr. P. C. At paragraph 6 of the judgment it was held as follows :

"6. Based on the decision of this Court in Rahim v. State of Kerala (2002 (3) KLT 340) it is argued that as soon as the vehicle is seized, report should be filed to the Court unde