- 1 - HC-KAR NC: 2025:KHC-D:10043 WP No. 103880 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. 103880 OF 2022 (GM-FOR) BETWEEN: 1. ALNAVAR TIMBERS R/BY ITS PROPRIETOR, SRI. SHAHAJAD NABISAB MUNAWAR, AGE. 40 YEARS, OCC. PROPRIETOR, R/O. NEHRU NAGAR, ALNAVAR, DIST. DHARWAD-581103 2. S M ENTERPRISES R/BY ITS PROPRIETOR SRI. MOHAMMAD RASUL JUNJWADKAR AGE. MAJOR, OCC. PROPRIETOR, R/O. HALAKAENI BELAGAVI, DIST. DHARWAD-581103 3. MOHAMMAD SAKIB G. TEGUR R/BY ITS PROPRIETOR SRI. MOHAMMAD SAKIB AGE. MAJOR, OCC. PROPRIETOR, R.O. 238 NEHRU NAGAR, DIST. DHARWAD-581103 4. KINGS TIMBER R/BY ITS PROPRIETOR SRI. SIRAJ AHMED DASIKOP AGE. MAJOR, OCC. PROPRIETOR, R/O. INDIRA NAGAR, Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10043 WP No. 103880 of 2022 ALNAVAR, DIST. DHARWAD-581103 5. MOHAMMAD AASIF A HANGAL R/BY ITS PROPRIETOR, MOHAMMAD AASIF A HANGAL AGE. MAJOR, OCC. PROPRIETOR, R/O. 1344, NEHRU NAGAR, ALNAVAR, DIST. DHARWAD-581103 6. SHIVANAND CHARANTAYYA KADAYYANAVARMATH R/BY ITS PROPRIETOR SHIVANAND CHARANTAYYA KADAYYANAVARMATH AGE. 69 YEARS, OCC. PROPRIETOR, R/O. INDIRA NAGAR, ALNAVAR, DIST. DHARWAD-581103 7. NATIONAL TIMBERS DEPOT R/BY ITS PROPRIETOR SOHEBAHMED F. TALIKOTI AGE. MAJOR, OCC. PROPRIETOR, R/O. AZAD ROAD, ALNAVAR, DIST. DHARWAD-581103 …PETITIONERS (BY SRI. R H ANGADI, 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, - 3 - HC-KAR NC: 2025:KHC-D:10043 WP No. 103880 of 2022 BENGALURU-560003 3. THE DEPUTY CONSERVATOR OF FOREST, HALIYAL DIVISION, HALIYAL, TQ. HALIYAL, DIST. UTTAR KANNADA-581329 4. THE ASSISTANT CONSERVATOR OF FOREST, GOVT. TIMBER DEPOT, TQ. 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 ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER ORDERS QUASHING THE NOTIFICATION DATED 27.07.2022 BEARING NO.APRAMUASM (ASMNI)B3.SELS.CR-06/2022-23, ISSUED BY THE 2ND RESPONDENT VIDE ANNEXURE-A AND SALE INTIMATION LETTER ISSUED BY THE RESPONDENT NO.3 AND 4, VIDE ANNEXURE-B DATED 24.08.2022, ANNEXURE-C DATED 26.08.2022, ANNEXURE-D DATED 24.08.2022, ANNEXURE-E DATED 24.08.2022 ANNEXURE-F DATED 30.08.2022, ANNEXURE-G DATED 31.08.2022, ANNEXURE-H DATED 31.08.2022, IN SO FAR AS 12% FOREST DEVELOPMENT TAX IS CONCERNED, BY ALLOWING THE ABOVE WRIT PETITION TO MEET THE ENDS OF JUSTICE 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 Respondents. - 4 - HC-KAR NC: 2025:KHC-D:10043 WP No. 103880 of 2022 2. The Petitioners are before this Court seeking for the following reliefs: a. Issue a writ in the nature of certiorari or any other orders quashing the notification dated 27.07.2022 bearing No. ApraMuASm (AsmNi)B3. Sels.CR- 06/2022-23, issued by the 2nd Respondent vide Annexure-A and Sale intimation Letter issued by the R3 and R4, vide Annexure-B, dated 24.08.2022, Annexure-C dated 26.08.2022, Annexure-D dated 24.08.2022, Annexure-E dated 24.08.2022, Annexure-F dated 30.08.2022, Annexure-G dated 31.08.2022, Annexure-H dated 31.08.2022, in so far as 12% Forest Development Tax is concerned, by allowing the above writ petition to meet the ends of justice. b. Pass such other writ or order or direction may deem fit under the facts and circumstances of the case, be issued in the interest of justice. 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 - 5 - HC-KAR NC: 2025:KHC-D:10043 WP No. 103880 of 2022 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 processing refunds where FDT has already been collected form the Petitioners. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 122