- 1 - NC: 2025:KHC-D:2706 WP No. 100653 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 11TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.100653 OF 2025 (GM-FOR) BETWEEN: M/S. SRI DROUPADA SAW MILL, REPRESENTED BY ITS PROPRIETOR, SRI MOHAN S/O. NINGAPPA BELAGAONKAR, AGE: 61, R/O: SURVEY NO. 154/3A2, GUTTIGERI, HALIYAL, DIST: UTTARA KANNADA – 581 329. …PETITIONER (BY SRI GIRISH S. HULMANI, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REPRESENTED BY SECRETARY, DEPARTMENT OF FOREST, MULTISTORIED BUILDINGS, BENGALURU – 560 001. 2. THE PRINCIPAL CHIEF CONSERVATOR , OF FORESTS (HEAD OF FOREST FORCE), ARANYA BHAVAN, 18TH CROSS, MALLESHWARAM, BANGALORE – 560 003. 3. THE DEPUTY CONSERVATOR OF FORESTS HALIYAL DIVISION, DISTRICT: UTTARA KANNADA – 581 359. …RESPONDENTS (BY SRI SHARAD V. MAGADUM, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE WRIT OF CERTIORARI TO QUASHING THE LEVY/COLLECTION OF THE FOREST Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - NC: 2025:KHC-D:2706 WP No. 100653 of 2025 DEVELOPMENT TAX (FDT) AT THE RATE OF 12 % AS LEVIED BY RESPONDENT NO.3 TO THE TAX INVOICE/SALE CONFIRMATION LETTER DTD. 02/12/2024 AS PER ANNEXURE-E. ISSUE WRIT OF MANDAMUS RESTRAINING THE RESPONDENTS FROM DEMANDING, LEVY OR COLLECTION THE FOREST DEVELOPMENT FEES UNDER AMENDED SECTION 98-A(1) OF THE KARNATAKA FOREST ACT, 1963 INSERTED BY ACT 23 OF 2016 IN RESPECT OF THE SALE OF THE TIMBER AND OTHER FOREST PRODUCTS FROM ALL THE GOVERNMENT DEPOTS IN KARNATAKA AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THERIEN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. Learned counsel appearing for the parties in unison would submit that, the issue in the lis stands answered by the Coordinate Bench of this Court in W.P. No.105140/2024, disposed of on 9th September 2024. The Coordinate Bench held as follows: “5. Having heard the petitioner’s counsel and also the learned AGA, taken note of Annexures- B, C and D 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 only against refund of the amount as observed in paragraph 7 of the judgment in W.P.No.101820/2024 and connected matters. - 3 - NC: 2025:KHC-D:2706 WP No. 100653 of 2025 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 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.” 2. In that light, the writ petition stands disposed in the aforesaid manner. Sd/- (M.NAGAPRASANNA) JUDGE VNP/CT-ASC List No.: 1 Sl No.: 155