- 1 - HC-KAR NC: 2025:KHC-D:10763 WP No. 106173 of 2025 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. 106173 OF 2025 (GM-FOR) BETWEEN: PARVATI V SHETTY AGE: 66 YEARS, OCC. BUSINESS, SWAMY ANUGRAHA H1 A684, NEAR CONVENT PRIMARY SCHOOL, DANDELI, TQ. HALIYAL, DIST. KARWAR-581325. …PETITIONER (BY SRI. H.M. DHARIGOND, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FOREST DEPARTMENT, M.S.BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE DEPUTY CONSERVATOR OF FORESTS HALIYAL DIVISION, HALIYAL, TQ. HALIYAL, DIST. KARWAR-581329. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO,A) ISSUE WRIT IN THE NATURE DECLARATION OR DIRECTION THAT THE RESPONDENTS LEVYING FOREST DEVELOPMENT TAX/ FEES UNDER SECTION 98(A) OF THE KARNATAKA FOREST ACT IS CONTRARY TO LAW Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10763 WP No. 106173 of 2025 DECLARE BY THIS HON BLE COURT IN AIR 2018 KAR 19 AND WITHOUT AUTHORITY OF LAW.B) ISSUE A WRIT IN THE NATURE OF CERTIORARI TO QUASH TAX INVOICE BEARING NOS.MSTC/BLR/DEPUTY CONSERVATIOR OF FOREST HALIYAL/ ACF GOVT. TIMBER DEPOT DANDELI/3/DANDELI/25-26/23248 DATED 28.07.2025 AT ANNEXURE-A, IN SO FOR AS LEVYING OF 12 FOREST DEVELOPMENT TAX/FEES OF THE PETITIONER IS CONCERNED.C) ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENTS TO REFUND THE 12 FOREST DEVELOPMENT TAX/FEES COLLECTED AS PER ANNEXURE -A.D) ISSUE ANY OTHER WRIT OR DIRECTION AS DEEM FIT BY THIS HON BLE COURT IN THE INTEREST OF JUSTICE AND EQUITY. 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 Issue Writ in the nature declaration or direction that the respondents levying Forest Development Tax/ Fees under section 98(A) of the Karnataka Forest Act is contrary to Law declare by this Hon’ble Court in AIR 2018 KAR 19 and without authority of law. b) Issue a Writ in the nature of certiorari to quash Tax invoice bearing Nos. MSTC/BLR/DEPUTY CONSERVATIOR OF FOREST HALIYAL/ ACF GOVT. TIMBER DEPOT DANDELI/3/DANDELI/25-26/23248 dated 28.07.2025 at ANNEXURE-A, in so for as - 3 - HC-KAR NC: 2025:KHC-D:10763 WP No. 106173 of 2025 levying of 12% Forest Development Tax/Fees of the petitioner is concerned. c) Issue a writ in the nature of Mandamus directing the respondents to refund the 12% Forest Development Tax/Fees collected as per ANNEXURE -A. d) Issue any other Writ or direction as deem fit by this Hon’ble court in the interest of justice and equity. 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. - 4 - HC-KAR NC: 2025:KHC-D:10763 WP No. 106173 of 2025 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.: 1 Sl No.: 24