- 1 - HC-KAR NC: 2025:KHC-D:10794 WP No. 107464 of 2023 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 23RD DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 107464 OF 2023 (GM-FOR) BETWEEN: ATUL S/O. ANIL MADADOLKAR, AGE: 34 YEARS, OCC. BUSINESS, PROPRIETOR OF MAHAGANAPATI, WOOD SUPPLIES, NO. 1A/589, LENIN ROAD, DANDELI, DIST. UTTARA KANNDA-581 325. …PETITIONER (BY SMT. VIDYAVATI KOTTURSHETTAR, ADVOCATE) AND: 1) THE STATE OF KARNATAKA BY ITS SECRETARY, DEPARTMENT OF FOREST, M.S.BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2) THE PRINCIPAL CHIEF CONSERVATOR OF FOREST, ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM, BENGALURU-560003. 3) THE DEPUTY CONSERVATOR OF FOREST, BELAGAVI DIVISION, BELAGAVI, TQ: BELAGAVI, DIST: BELAGAVI-590016. 4) THE DEPUTY CONSERVATOR OF FOREST, SIRSI DIVISION, SIRSI, Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10794 WP No. 107464 of 2023 TQ: SIRSI, DIST: UTTARAKANNADA-581401. 5) THE DEPUTY CONSERVATOR OF FOREST, YELLAPUR DIVISION, YELLAPUR, TQ: YELLAPUR, DIST: UTTARAKANNADA-581359. 6) THE DEPUTY CONSERVATOR OF FOREST, BADRAVATI DIVISION, BADRAVATI, DIST: SHIVAMOGA -577301. 7) THE DEPUTY CONSERVATOR OF FOREST, KARWAR DIVISION, KARWAR, DIST:UTTAR KANNADA -581301. 8) THE DEPUTY CONSERVATOR OF FOREST, HONNAVAR DIVISION, HONNAVAR, DIST:UTTAR KANNADA -581334. 9) THE DEPUTY CONSERVATOR OF FOREST, CHIKKAMAGALUR DIVISION, CHIKKAMAGALUR, DIST:CHIKKAMAGALUR-577101. 10) THE DEPUTY CONSERVATOR OF FOREST, KOPPAL DIVISION, KOPPAL, DIST:CHIKKAMAGALUR-577126. 11) THE DEPUTY CONSERVATOR OF FOREST, DHARWAD DIVISION, DHARWAD, DIST:DHARWAD-580001. 12) THE DEPUTY CONSERVATOR OF FOREST, MADIKERI DIVISION, MADIKERI, DIST:MADIKERI-571201. 13) THE DEPUTY CONSERVATOR OF FOREST, VIRAJPETH DIVISION, VIRAJPETH, DIST:MADIKERI-571218. 14) THE DEPUTY CONSERVATOR OF FOREST, MANGALURU DIVISION, MANGALURU, DIST:MANGALURU-575001. - 3 - HC-KAR NC: 2025:KHC-D:10794 WP No. 107464 of 2023 15) THE DEPUTY CONSERVATOR OF FOREST, KUNDAPUR DIVISION, KUNDAPUR, DIST:UDUPI-576201. 16) THE DEPUTY CONSERVATOR OF FOREST, SAGAR DIVISION, SAGAR, DIST:SHIVAMOGGA-577401. 17) THE DEPUTY CONSERVATOR OF FOREST, SHIVAMOGGA DIVISION, SHIVAMOGGA, DIST:SHIVAMOGGA-577201. 18) THE DEPUTY CONSERVATOR OF FOREST, HALIYAL DIVISION, HALIYAL, DIST: UTTAR KANNADA-581329. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R18) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT OR ORDER DIRECTION, QUASHING THE E-TENDER NOTIFICATION ISSUED BY 3RD RESPONDENT DATED. 18-11-2023 IN BEARING NO. B6/DEPOTSALE/E-AUCTION/CR-/2023-24 AT ANNEXURE-A AND THE SALE INTIMATION LETTERS ISSUED BY THE 3RD RESPONDENT DEPUTY CONSERVATOR OF FOREST BELAGAVI DIVISION TO PAY THE FOREST DEVELOPMENT TAX (FDT) 12 PERCENT AT ANNEXURE-B AND NOTIFICATION DATED. 10-10- 2023 IN BEARING NO.A4/DTS/NOVEMBER-2023/SALE-2/CR- 3/2023-24 ISSUED BY 5TH RESPONDENT THE DEPUTY CONSERVATOR OF FOREST YELLAPUR DIVISION AT ANNEXURE- C. AND THE SALE INTIMATION LETTERS ISSUED BY 4TH RESPONDENT THE DEPUTY CONSERVATOR OF FOREST SIRSI DIVISION VIDE AUCTION NO. MSTC/BLR/DCF SIRSI DIVISION/GTD MANMANE/11/MANMANE/23-24/36263 DATED. 29-11-2023 IN FAVOR OF THE PETITIONER TO PAY THE FOREST DEVELOPMENT TAX (FDT) 12 PERCENT AT ANNEXURE-D. AND NOTIFICATION DATED. 25-09-2023 IN BEARING NO. B1. TIMEBERSALE.CR-1/2023-24 ISSUED BY 6TH RESPONDENT AT ANNEXURE-E. SO FOR AS IMPOSING 12 PERCENT (FDT) - 4 - HC-KAR NC: 2025:KHC-D:10794 WP No. 107464 of 2023 FORESTDEVELOPMENT TAX IS CONCERNED BY ALLOWING THE ABOVE WRIT PETITION, IN THE ENDS OF JUSTICE AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: a writ in the nature of certiorari or any other writ or order direction, quashing the e-tender notification issued by 3rd Respondent dated. 18-11-2023 in bearing no. B6/Depotsale/E-Auction/CR-/2023-24 at Annexure-A and the sale intimation letters issued by the 3rd Respondent Deputy Conservator of Forest Belagavi Division to pay the forest development tax (FDT) 12% at Annexure-B and notification dated. 10-10-2023 in bearing no.A4/DTS/November-2023/Sale-2/CR-3/2023-24 issued by 5th respondent the Deputy Conservator Of Forest Yellapur Division at Annexure-C. And the sale intimation letters issued by 4th respondent the Deputy Conservator Of Forest Sirsi Division vide Auction No. MSTC/BLR/DCF Sirsi Division/GTD Manmane/11/Manmane/23- 24/36263 dated 29-11-2023 in favor of the petitioner to pay the forest development tax (fdt) 12 percent at Annexure-D. and notification dated. 25-09-2023 in bearing No. B1. Timebersale.CR- 1/2023-24 issued by 6th Respondent at Annexure-E. so for as imposing 12% (FDT) Forest Development Tax is concerned by allowing the above writ petition, in the ends of justice. - 5 - HC-KAR NC: 2025:KHC-D:10794 WP No. 107464 of 2023 b) Such other writ or orders or direction may deem fit under the facts and circumstances of the case, be issued in the interest of justice; 2. Similar matter has been decided by the Co-ordinate Bench of this Court on 09.07.2024 in W.P. No.103792/2024. The reasoning of the Co- ordinate Bench of this Court would be equally applicable to the present matter. Hence, the following: ORDER i) The writ petition is allowed. ii) The demand, collection, and refund of Forest Development Tax (FDT) are to be subject to the final outcome of W.A.No.743/2021 and related matters pending before this Court, and C.A.No.3974- 4068/2016 and C.A.No.3214-3271/2018, pending before the Hon’ble Supreme Court. iii) Respondents authorities shall take further action only after the disposal of the aforementioned cases, either by issuing fresh demands or processing refunds where - 6 - HC-KAR NC: 2025:KHC-D:10794 WP No. 107464 of 2023 FDT has already been collected from the petitioners. Sd/- (SURAJ GOVINDARAJ) JUDGE VB CT:PA List No.: 2 Sl No.: 20