- 1 - HC-KAR NC: 2025:KHC-D:11589 WP No. 106519 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. 106519 OF 2025 (GM-FOR) BETWEEN: AHAMED NANDAGAD AGE: 38 YEARS, OCC. BUSINESS, R/O. AT POST: PARISHWAD MARIHAL GALLI, TALUK: KHANAPUR, DISTRICT: BELAGAVI- 591131. …PETITIONER (BY SRI. GAYATRI S.R., ADVOCATE) AND: 1. THE STATE OF KARNATAKA BY ITS SECRETARY, DEPARTMENT OF FOREST, M.S. BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FOREST DHARWAD DIVISION , DHARWAD, DHARWAD DIVISION-FOREST COMPOUND, DHARWAD-580 008. Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:11589 WP No. 106519 of 2025 4. THE ASSISTANT CONSERVATOR OF FOREST GOVT. TIMBER DEPOT, DHARWAD DIVISION, DHARWAD DIVISION-FOREST COMPOUND, DHARWAD-580 008. 5. THE DIVISIONAL MANAGER, KARNATAKA FOREST DEVELOPMENT CORPORATION LTD., DHARWAD-580008. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R5) THIS WRIT PETITION IS FILED UNDER ORDER 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO: A) ISSUE A WRIT IN THE NATURE OF CERTIORARI BY QUASHING TAX INVOICE DATED 09.11.2021 ISSUED BY THE RESPONDENT NO.5 WHICH IS PRODUCED AT ANNEXURE-A IN SO FAR AS 12 OF FOREST DEVELOPMENT TAX IS CONCERNED. B) ISSUE WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.1 TO 5 NOT TO LEVY FOREST DEVELOPMENT TAX TOWARDS THE PURCHASES OF TIMBER BY PETITIONER 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: a) Issue a writ in the nature of certiorari by quashing tax invoice dated 09.11.2021 issued by the Respondent No.5 which is produced at Annexure-A in so far as 12% of Forest Development Tax is concerned. - 3 - HC-KAR NC: 2025:KHC-D:11589 WP No. 106519 of 2025 b) Issue writ of Mandamus directing the Respondent No.1 to 5 not to levy Forest Development Tax towards the purchases of timber by petitioner. c) Pass 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. 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. iii) Respondent authorities shall take further action only after the disposal of the - 4 - HC-KAR NC: 2025:KHC-D:11589 WP No. 106519 of 2025 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.: 14