- 1 - NC: 2025:KHC-D:757 WP No. 101830 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.101830 OF 2024 (GM-FOR) BETWEEN: SALEEM SAYED ALI S/O. SAAYED ALI AKBAR, AGE: 47 YEARS, OCC: BUSINESS, R/AT. 415, AKBAR GALLI,TQ: YELLAPUR, DIST UTTAR KANNADA – 581 359, MOB 8748848996. …PETITIONER (BY SRI GOURISHANKAR MOT, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY AND ADDITIONAL CHIEF SECRETARY DEPARTMENT OF FOREST AND ECOLOGY AND ENVIRONMENT, M.S.BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE – 560 001. 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS ARANAYA BHAVAN, 18TH CROSS, MALLESHWARAM, BANGALORE - 560 003. 3. THE DEPUTY CONSERVATOR OF FORESTS, YELLAPUR DIVISION, YELLAPUR, DIST: UTTARA KANNADA – 581 359. VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.01.21 12:19:10 +0530 - 2 - NC: 2025:KHC-D:757 WP No. 101830 of 2024 4. THE DEPUTY CONSERVATOR OF FORESTS, HALIYAL DIVISION, HALIYAL, DIST: UTTARA KANNADA – 584 359. 5. THE DEPUTY CONSERVATOR OF FORESTS, SIRSI DIVISION, SIRSI, DIST: UTTAR KANNADA – 581 402. 6. THE DEPUTY CONSERVATOR OF FORESTS, KARWAR DIVISION, KARWAR, DIST: UTTARA KANNADA – 581 301. …RESPONDENTS (BY SRI SHARAD V. MAGADUM, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, QUASH THE FOREST DEVELOPMENT TAX (FDT) AS LEVIED IN INVOICE BILL NO.1070501/09-12-2021/122 DATED 10/12/2021, OF SALE INTIMATION LETTER DATED 24/08/2022, INVOICE BILL NO.1070502/09-08-2023/152/151 DATED 16/08/2023 RAISED BY THE RESPONDENT NO.3 AS IN ANNEXURE-A TO A2, ALSO THE FDT AS LEVIED IN INVOICE BILL NO.1070104/08-12-2021/12 DATED 21/12/2021 RAISED BY THE RESPONDENT NO.4 AS IN ANNEXURE-B AND ALSO THE FDT AS LEVIED IN INVOICE BILL NO.1070401/02-09-2022/182 DATED 07/09/2022 AND AT SALE INTIMATION LETTER DATED 17/08/2023 RAISED BY THE RESPONDENT NO.5 AS IN ANNEXURE-C AND C1 AND ALSO THE FDT AS LEVIED IN INVOICE BILL NO.1070302/09-09-2021/45/132 DATED 09/09/2021 AND AT SALE INTIMATION LETTER DATED 19/08/2023 RAISED BY THE RESPONDENT NO.6 AS IN ANNEXURE-D AND D1 AND REFUND THE SAME TO THE PETITIONER. DIRECT THE RESPONDENT NO.3 TO 6 NOT TO LEVY, DEMAND AND COLLECT FOREST DEVELOPMENT TAX (FDT) IN FUTURE PURCHASE MADE BY THE PETITIONER IN RESPECT OF TIMBER AND OTHER FOREST PRODUCES AUCTIONED/SOLD BY THE FOREST DEVELOPMENT IN THE GOVERNMENT TIMBER DEPOT ACROSS THE STATE OF KARNTAKA AND ETC., - 3 - NC: 2025:KHC-D:757 WP No. 101830 of 2024 THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN 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. 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 - 4 - NC: 2025:KHC-D:757 WP No. 101830 of 2024 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.: 107