remedy of appeal available before the Principal Secretary to Government Industries Department. Further, the Deputy Director of Geology and Mining, Salem has issued the dispatch slip on 03.05.2016 for the transport of granite block No.301 to the tune of 13,107 cbm with measurement of 332 cm x 188 cm x 210 cm, whereas, it was found that the lorry had been loaded with 13.198 cbm of granite block with measurement of 260 cm x 235 cm x 216 cm. It is further averred that the maximum time of 12 hours is enough for arriving at Madurai from the locations of quarry site in Sangagiri Taluk of Salem District. But the seized vehicle arrived at Madurai after the day of four days. That apart, one Senthil Murugan who appeared on behalf of the petitioner Company has contended that the delay was due to the damage of clutch plate, whereas, the driver has not stated about the damage to the clutch plate at the time of apprehension. Hence, it can be reasonably presumed that the explanation is only a cover up exercise and that the dispatch slip was made use of for multiple transportation of granite blocks for making huge profit at the cost of government exchequers. Hence, after affording reasonable opportunity of hearing, the order impugned in the present writ petition was passed by the second respondent by imposing a penalty of Rs.5,72,256/- for the violation of Section 21(4) of the Act read with 36(5)(b) of the Rules and the lorry owner was directed to pay the penalty amount vide proceedings in Roc.No.233/2016-Mines dated 26.05.2016 which is legal and in accordance with law.