- 1 - NC: 2025:KHC-D:1571 WP No. 100464 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 27TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 100464 OF 2025 (GM-FOR) BETWEEN: ABDULGAFAR S/O. CHAMANSAB BANI, PROP. OF REHAMAN SAW MILL, PLACE OF BUSINESS. SURVEY NO.33, SHIVANOOR, TQ. KITTUR, DIST. BELAGAVI, R/AT GURUWAR PETH, KITTUR, KARNATAKA -591115. …PETITIONER (BY SMT. GOURI SHANKAR MOT, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY AND ADDITIONAL CHIEF SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BENGALURU -560001. 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANAYA BHAVAN, 18TH CROSS, MALLESHWARAM, BENGALURU- 560003. 3. THE DEPUTY CONSERVATOR OF FORESTS, YELLAPUR DIVISION, YELLAPUR, DIST. UTTAR KANNADA -581359. 4. THE DEPUTY CONSERVATOR OF FORESTS, BELGAUM DIVISION, BELGAUM, DIST. BELGAUM -590016. …RESPONDENTS (BY SRI SHARAD V. MAGADUM, AGA) VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench Date: 2025.01.29 10:54:02 +0530 - 2 - NC: 2025:KHC-D:1571 WP No. 100464 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, WHEREFORE IT IS MOST RESPECTFULLY PRAYED THAT THIS HON BLE COURT MAY KINDLY BE PLEASED TO ISSUE WRIT OF CERTIORARI AND MANDAMUS. TO QUASH THE FOREST DEVELOPMENT TAX (FDT) AS LEVIED BY THE RESPONDENT NO. 3 AND 4 AS IN INVOICE BILL NO. 1020102/06-12-2022/48 ON DATED. 08/08/2023, INVOICE BILL NO. 1070501/03-08-2023/11 ON DATED. 06/12/2022 I.E. ANNEXURE - B AND C REFUND THE SAME TO THE PETITIONER. AND DIRECT THE RESPONDENT NO. 3 AND 4 NOT TO LEVY, DEMAND AND COLLECT FOREST DEVELOPMENT TAX (FDT) IN FUTURE PURCHASE MADE BY THE PETITIONER IN RESPECT OF TIMBER AND OTHER FOREST PRODUCES AUCTIONED / SOLD BY THE FOREST DEVELOPMENT IN THE GOVERNMENT TIMBER DEPOT ACROSS THE STATE OF KARNATAKA. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THERIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) Heard the petitioner’s counsel and also the learned AGA for respondent. 2. Counsel for petitioner would contend that the writ petition is filed praying this Court to quash the Forest Development Tax (FDT) as levied by the respondents No.3 - 3 - NC: 2025:KHC-D:1571 WP No. 100464 of 2025 and 4 as in invoice bill No.1020102/06-12-2022/48 on dated 08.08.2023, invoice bill No.1070501/03-08-2023/11 on dated 06.12.2022 i.e. Annexure - B and C refund the same to the petitioner and direct the respondents No.3 and 4 not to levy, demand and collect Forest Development Tax (FDT) in future purchase made by the petitioner in respect of timber and other forest produces auctioned / sold by the forest development in the Government Timber Depot across the State of Karnataka in view of the judgment rendered by the Division Bench of this Hon’ble Court on 04.10.2017 in the case of Sri. B. Rudragouda vs. State of Karnataka and others reported in AIR 2018 KAR 19. 3. The counsel relying upon the judgment in the case of B. Rudragouwda also produced Annexures-E, F and G wherein also an order has been passed that petitioners therein shall be entitled for refund of the amount. Counsel also submit that respondents have already collected an amount of Rs.88,388/-. Hence, - 4 - NC: 2025:KHC-D:1571 WP No. 100464 of 2025 prayed this Court to quash the same in view of the judgment of the Division Bench of Court in Sri B. Rudragouda case. 4. Per contra, learned AGA would submit that this Court in series of connected matters in W.P. No.101820/2024 disposed of on 23.04.2024, having taken note of the judgment in the case of B. Rudragrouda and also having taken note of the factual aspect disposed of the writ petitions holding demand, collection and refund of FDT would be subject to final outcome of W.A.No.743/2021 and connected matters pending before this Court and C.A.Nos.3974-4068/2016 and C.A.Nos.3214-3271/2018 pending before the Hon’ble Apex Court and also observed that it would be needless to mention that respondent-authorities would take further action only after disposal of the said matters by issuing fresh demand or take action for refund insofar as petitioner herein is concerned, wherever FDT is already - 5 - NC: 2025:KHC-D:1571 WP No. 100464 of 2025 collected by respondents. Learned AGA would submit that this writ petition may be disposed of with such direction. 5. Having heard the petitioner’s counsel and also the learned AGA, taken note of Annexures-E, F and G and also the judgment referred by the learned AGA W.P. No.101820/2024 disposed of on 23.04.2024. When the matter is ceased before the Hon’ble Apex Court with regard to refund of amount is concerned and in B. Rudragouda’s case, this Court passed an order to refund the amount which was collected as FDT in respect of timber and other forest produces from respondents. The same has been questioned and a decision is not yet taken by the Apex Court and only interim order has granted against refund of the amount as observed in paragraph 7 of the judgment in W.P.No.101820/2024 and connected matters. Taking into note of the paragraph 8 of the judgment in the aforesaid writ petition wherein observation is made that the matter is pending before the Writ Appellate Court as well as before the Apex Court, it is - 6 - NC: 2025:KHC-D:1571 WP No. 100464 of 2025 needless to mention that respondent authorities would take further action only after the disposal of the said matters by issuing fresh demand or take action for refund insofar as petitioner herein is concerned, wherever FDT is already collected by the respondents, this writ petition is accordingly disposed of holding demand, collection and refund of FDT would be subject to final outcome of W.A.No.743/2021 and connected matters pending before this Court and C.A.Nos.3974-4068/2016 and C.A.Nos.3214-3271/2018 pending before the Apex Court. Sd/- (M.NAGAPRASANNA) JUDGE NAA List No.: 1 Sl No.: 28