- 1 - HC-KAR NC: 2025:KHC-D:10044 WP No. 104503 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 11TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 104503 OF 2022 (GM-FOR) BETWEEN: HARISH KUMAR RAMAPPA AGE. 25 YEARS, OCC. BUSINESS, R/O. 1946-6, 15TH CROSS, 5TH MAIN, VIDYANAGAR, DAVANGERE-577005 …PETITIONER (BY SRI. AHAMED ALI J RAHIMANSHA, ADVOCATE) AND: 1. THE STATE OF KARNATAKA R/BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF FORESTS, M.S. BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM, BENGALURU-560003 3. THE DEPUTY CONSERVATOR OF FOREST, HALIYAL DIVISION, HALIYAL, TQ. HALIYAL, DIST. UTTAR KANNADA-581329 4. THE ASSISTANT CONSERVATOR OF FOREST, GOVERNMENT TIMBER DEPOT, Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10044 WP No. 104503 of 2022 DANDELI, DIST. UTTAR KANNADA-581325 …RESPONDENTS (BY SRI. SHARAD V. MAGADUM., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS AND ISSUE WRIT OF CERTIORARI OR ANY OTHER WRIT OR DIRECTION OR ORDER TO QUASH THE RECOVERY OF FOREST DEVELOPMENT TAX MENTIONED AT ANNEXURE-A,B,C, IN THE INTEREST OF JUSTICE, EQUITY AND CONSCIENCE. ANNEXURE-A SALE INTIMATION LETTER SHOWING FDT AND ALSO IN ANNEXURE- B AND C AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned Additional Government Advocate accepts notice for the Respondents. 2. The Petitioner is before this Court seeking for the following reliefs: a. Call for records. b. Issue writ of certiorari or any other writ or direction or order to quash the recovery of “Forest Development Tax” mentioned at Annexure-A, B, C in the interest of justice, equity and conscience, Annexure-A Sale Intimation letter showing FDT and also in Annexure- B and C, consequently further seeking further seeking information not to collect the ”Forest Development Tax” from the petitioner in respect of the said sale intimation letters dated 30.08.2022, marked at Annexure-A,B,C in the interest of justice. - 3 - HC-KAR NC: 2025:KHC-D:10044 WP No. 104503 of 2022 c. Any other reliefs which this Hon’ble Court deems fit be passed. 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) Writ Petition is allowed. ii) The demand, collection, and refund of Forest Development Tax (FDT) are 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) Respondent authorities shall take further action only after the disposal of the aforementioned cases, either by issuing fresh demands or - 4 - HC-KAR NC: 2025:KHC-D:10044 WP No. 104503 of 2022 processing refunds where FDT has already been collected form the Petitioner. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 123