- 1 - HC-KAR NC: 2025:KHC-D:11595 WP No. 106526 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106526 OF 2025 (GM-FOR) BETWEEN: SHIVSHANKAR ENTERPRISES PROPRIETOR CONCERN REPRESENTED BY ITS PROPRIETOR SHIVAM SHANKAR PATIL, AGE: 26 YEARS, OCC. BUSINESS, R/O. PLOT NO.18A, 1ST CROSS, SAMRUDHI COLONY, HINDWADI, BELAGAVI - 590 006. &PETITIONER (BY SRI. VITTHAL S. TELI, ADVOCATE) AND: 1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESHWARAM, BENGALURU - 560 001. 2. THE DEPUTY CONSERVATOR FOR FOREST HALIYAL-DIVISION, HALIYAL, KARWAR - 581 359. 3. THE ASSISTANT CONSERVATOR OF FOREST MUNDGOD, TAL. HALIYAL, DIST. KARWAR/UTTAR KANNADA - 581 359. 4. THE ASSISTANT CONSERVATOR OF FOREST KIRWATI, TAL. HALIYAL, DIST. KARWAR/UTTAR KANANDA - 581 301. &RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R4) Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:11595 WP No. 106526 of 2025 THIS WRIT PETITION IS FILED UNDER ORDER 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO: I) ISSUE WRIT IN THE NATURE OF DECLARATION OR DIRECTION THAT THE RESPONDENTS LEVYING FOREST DEVELOPMENT TAX/FEES UNDER SECTION 98A OF THE KARNATAKA FOREST ACT IS CONTRARY TO LAW DECLARE BY THIS HON BLE COURT IN AIR 2018 KAR 19; II) ISSUE A WRIT OF CERTIORARI BY QUASHING THE SALE INTIMATIONS DATED. 22/08/2025 PASSED BY RESPONDENT NO. 2 TO 4 VIDE ANNEXURE-A TO E IN SO FAR AS LEVYING OF 12 % FDT 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: i. Issue Writ in the nature of declaration or direction that the respondents levying Forest Development Tax/Fees under Section 98A of the Karnataka Forest Act is contrary to law declare by this Hon9ble Court in AIR 2018 KAR 19. ii. Issue a Writ of Certiorari by quashing the sale intimations dated. 22/08/2025 passed by respondent no. 2 to 4 vide Annexure-A to E in so far as levying of 12 % FDT. iii. Issue any other Writ or Direction as deem fit by this Hon9ble 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 - 3 - HC-KAR NC: 2025:KHC-D:11595 WP No. 106526 of 2025 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 Hon9ble Supreme Court. iii) Respondent 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 gab CT:PA List No.: 1 Sl No.: 16