- 1 - HC-KAR NC: 2025:KHC-D:10803 WP No. 106963 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. 106963 OF 2023 (GM-FOR) BETWEEN: SRI. N.P. RAJASHEKAR S/O. K.R. PARAMASHIVAIAH, AGE. 47 YEARS, OCC. BUSINESS, R/O. YAJAMANAR BIDI, NELAMANGALA TOLL, NELAMANGALA, DIST. BENGALURU RURAL-562123, (MSTC/RAJASHEKAR NP/440700) …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, TQ. HALIYAL, DIST. UATTAR 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:10803 WP No. 106963 of 2023 TQ. HALIYAL, DIST. UTTAR KANNADA-581325. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO A. ISSUE 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/ASSISTANT CONSERVATOR OF FOREST /23/ DANDELI /23-24 / 34451 AND MSTC / BLR/ DEPUTY CONSERVATOR OF FORESTS HALIYAL / ASSISTANT CONSERVATOR OF FORESTS / 24 DANDELI / 23-24 /34487 ISSUED BY THE RESPONDENT NO. 3 AND 4 DATED. 20-11-2023 AND 21-11-2023 IN SO FAR AS 12 PERCENT FOREST DEVELOPMENT TAX IS CONCERNED AT ANNEXURE-B AND C RESPECTIVELY BY ALLOWING THE ABOVE WRIT PETITION, IN THE ENDS OF JUSTICE AND ETC., THIS PETITION, COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned Additional Government Advocate accepts notice for respondents. - 3 - HC-KAR NC: 2025:KHC-D:10803 WP No. 106963 of 2023 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/Assistant Conservator of Forest /23/ Dandeli /23-24 / 34451 and MSTC / BLR/ Deputy Conservator of Forests Haliyal / Assistant Conservator of Forests / 24 Dandeli / 23-24 /34487 issued by the Respondent No. 3 and 4 dated. 20-11-2023 and 21-11-2023 in so far as 12% Forest Development Tax is concerned at Annexure-B and C respectively by allowing the above writ petition, in the ends of justice. 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. 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- ordinate Bench of this Court would be equally applicable to the present matter. Hence, the following: ORDER i) The writ petition is allowed. - 4 - HC-KAR NC: 2025:KHC-D:10803 WP No. 106963 of 2023 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 petitioners. Sd/- (SURAJ GOVINDARAJ) JUDGE Vb Ct:pa List No.: 2 Sl No.: 18