- 1 - HC-KAR NC: 2025:KHC-D:13001 WP No. 105248 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105248 OF 2025 (GM-FOR) BETWEEN: THE MARUTI SAW MILL, REPRESENTED BY GANGADHAR D C, AGE. 46 YEARS, OCC. BUSINESS, R/O. NO.24, MARUTI FARM DOMBARAHALLI, LAKSHMIPURA POST, BENGALURU-562162, (MSTC/MARUTI SAW MILL/518468) …PETITIONER (BY SRI. K.H. BAGI, ADVOCATE) AND: 1. THE STATE OF KARNATAKA BY ITS SECRETARY, DEPARTMENT OF FOREST, M.S. BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST, ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FOREST, HALIYAL DIVISION, HALIYAL, DIST. UTTAR KANNADA-581329. 4. THE ASSISTANT CONSERVATOR OF FOREST, GOVT. TIMBER DEPOT DANDELI, Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13001 WP No. 105248 of 2025 TQ. DANDELI, DIST. UTTAR KANNADA-581325. 5. THE DEPUTY CONSERVATOR OF FOREST, YALLAPUR DIVISION, YALLAPUR, DIST. UTTAR KANNADA-581529. 6. THE DEPUTY CONSERVATOR OF FOREST, SIRSI DIVISION, SIRSI, DIST. UTTAR KANNADA-581401. …RESPONDENTS (BY SRI. SHARAD V.MAGADUM, AGA FOR R1 TO R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, A) A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT OR ORDER OR DIRECTION, QUASHING THE SALE INTIMATION LETTERS BEARING AUCTION NUMBER MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/2/DANDELI/25-26/23245 AND MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/6/DANDELI/25-26/23254 DATED 28.07.2025 AND 29.07.2025 ISSUED BY THE RESPONDENT NO.3 AND 4 IN SO FAR AS 12% FOREST DEVELOPMENT TAX IS CONCERNED AT ANNEXURE-A, BY ALLOWING THE ABOVE WRIT PETITION, IN THE ENDS OF JUSTICE. B) SUCH OTHER WRIT OR ORDERS OR DIRECTION MAY DEEM FIT IN UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, BE ISSUED IN THE INTEREST OF JUSTICE. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - HC-KAR NC: 2025:KHC-D:13001 WP No. 105248 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned Additional Government Advocate accepts notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: a) a writ in the nature of certiorari or any other writ or order or direction, quashing the Sale Intimation Letters bearing Auction Number MSTC/BLR/Deputy Conservator of Forests Haliyal/ACF Govt. Timber Depot Dandeli/2/Dandeli/25-26/23245 and MSTC/BLR/Deputy Conservator of Forests Haliyal/ACF Govt. Timber Depot Dandeli/6/Dandeli/25-26/23254 dated 28.07.2025 and 29.07.2025 issued by the Respondent No.3 and 4 in so far as 12% Forest Development Tax is concerned at Annexure-A, by allowing the above writ petition, in the ends of justice. b) Such other writ or orders or direction may deem fit in under the facts and circumstances of the case, be issued in the interest of justice. 3. 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- - 4 - HC-KAR NC: 2025:KHC-D:13001 WP No. 105248 of 2025 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 FDT has already been collected from the petitioner. Sd/- (SURAJ GOVINDARAJ) JUDGE VB CT: UMD List No.: 1 Sl No.: 80