- 1 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 12TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105468 OF 2025 (GM-FOR) C/W WRIT PETITION NO. 105271 OF 2025 WRIT PETITION NO. 105274 OF 2025 WRIT PETITION NO. 105529 OF 2025 IN WP NO. 105468/2025: BETWEEN: G O RAJU (MSTC/G O RAJU/575619) S/O ONKARAPPA AGE: 62 YEARS, OCC. BUSINESS, R/O. #1946/62, 17TH CROSS, VIDYA NAGAR, POLICE STATION ROAD, DAVANAGERE-577005. …PETITIONER (BY SRI. G.N. NARASAMMANAVAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FOREST DEPARTMENT M.S.BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE ADDITIONAL PRINCIPAL Digitally signed by V N BADIGER Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 CHIEF CONSERVATOR OF FOREST (FOREST RESOURCE MANAGEMENT) 5TH FLOOR, ARANY BHAVAN, 18TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FORESTS HALIYAL DIVISION, TQ. HALIYAL, DIST. UTTARA KANNADA-581329. 4. THE ASSISTANT CONSERVATOR OF FOREST GOVERNMENT TIMBER DEPOT DANDELI, TQ. HALIYAL, DIST. UTTARA KANNADA-581325. …RESPONDENTS (BY SRI. T. HANUMAREDDY, AGA FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED E TENDER CUM AUCTION NOTIFICATION BEARING AND BEARING SL NO. DATED. 01-06/07-2025 AND BEARING SL NO. AA PRA MUU AA SAM (AASAM NI) B3 SALEA-CR-01/2025-26 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A.II) ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE INTIMATION LETTER DATED 28-07-2025 ISSUED BY RESPONDENT NO. 3 TO PETITIONER VIDE ANNEXURE- B.III) ISSUE ANY OTHER WRIT OR DIRECTION AS DEEMED FIT BY THIS HON BLE COURT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND TO MEET THE ENDS OF JUSTICE AND EQUITY. IN WP NO. 105271/2025: BETWEEN: AZ WOODS WORKS (MSTC/AZ WOOD WORKS/562486) R/BY ITS PROPRIETOR MOHAMEED YUSUF S/O. T. ANWARSAB, - 3 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 AGE:47 YEARS, OCC. BUSINESS, R/O. BUILDING NUMBER 25822164 KOLKARKERI STREET, SHIRALAKOPPA-577428. …PETITIONER (BY SRI. G.N. NARASAMMANAVAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FOREST DEPARTMENT M.S.BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE ADDITIONAL PRINCIPAL CHIEF CONSERVATOR OF FOREST (FOREST RESOURCE MANAGEMENT) 5TH FLOOR, ARANY BHAVAN, 18TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FORESTS HALIYAL DIVISION, TQ. HALIYAL, DIST. UTTARA KANNADA-581329. 4. THE ASSISTANT CONSERVATOR OF FOREST GOVERNMENT TIMBER DEPOT DANDELI, TQ. HALIYAL, DIST. UTTARA KANNADA-581325. …RESPONDENTS (BY SRI. T. HANUMAREDDY, AGA FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION NOTIFICATION BEARING AND BEARING SL NO. DATED 01-06/07-2025 AND BEARING SL NO. AA PRA MUU AA SAM (AASAM NI) B3 SALE-CR-01/2025-26 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A. II) ISSUE A WRIT OF - 4 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 CERTIORARI QUASHING THE IMPUGNED THE SALE INTIMATION LETTER DATED 28-07-2025 ISSUED BY RESPONDENT NO. 3 TO PETITIONER VIDE ANNEXURE- B. III) ISSUE ANY OTHER WRIT OR DIRECTION AS DEEMED FIT BY THIS HON”BLE COURT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND TO MEET THE ENDS OF JUSTICE AND EQUITY. IN WP NO. 105274/2025: BETWEEN: SKANDA ENTERPRISES (MSTC/SKANDA ENTERPRICES/574718) R/BY ITS PROPRIETOR NANDI SHANKARLINGAPPA MADHU, S/O. SHANKARLINGAPPA, AGE: 40 YEARS, OCC. BUSINESS, R/O.NO.310 SUKRUTHA BLOCK 9TH, 2ND STAGE, NAGARABHAVI, BENGALURU-560072. …PETITIONER (BY SRI. G.N. NARASAMMANAVAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FOREST DEPARTMENT M.S.BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE ADDITIONAL PRINCIPAL CHIEF CONSERVATOR OF FOREST (FOREST RESOURCE MANAGEMENT) 5TH FLOOR, ARANY BHAVAN, 18TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FORESTS HALIYAL DIVISION, TQ. HALIYAL, - 5 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 DIST. UTTARA KANNADA-581329. 4. THE ASSISTANT CONSERVATOR OF FOREST GOVERNMENT TIMBER DEPOT DANDELI, TQ. HALIYAL, DIST. UTTARA KANNADA-581325. …RESPONDENTS (BY SRI. T. HANUMAREDDY, AGA FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION NOTIFICATION BEARING AND BEARING SL NO. DATED 01-06/07-2025 AND BEARING SL NO. AA PRA MUU AA SAM (AASAM NI) B3 SALES-CR-01/2025-26 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A. II) ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE INTIMATION LETTER DATED 28-07-2025 ISSUED BY RESPONDENT NO. 3 TO PETITIONER VIDE ANNEXURE- B. III) ISSUE ANY OTHER WRIT OR DIRECTION AS DEEMED FIT BY THIS HON”BLE COURT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND TO MEET THE ENDS OF JUSTICE AND EQUITY. IN WP NO. 105529/2025: BETWEEN: TOTA UTPANNAGALA MARATA SHAKARA SANGHA NIYAMITHA (MSTC/TOTA UTPANNAGALA MARATHA SAHAKARA SANGHA NIYAMITHA/575628) R/BY ITS MANAGING DIRECTOR MADHU N P S/O. PUTTAPPA N.K. AGE: 44 YEARS, OCC. BUSINESS, R/O. NAGBHUVANNHALLI PUTTAPA N P MADHU FLAT NO.87 APMC YARD, NH-13, CHANNAGIRI, DIST. DAVANAGERE-577213. …PETITIONER (BY SRI. G.N. NARASAMMANAVAR, ADVOCATE) - 6 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FOREST DEPARTMENT M.S.BUILDING, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE ADDITIONAL PRINCIPAL CHIEF CONSERVATOR OF FOREST (FOREST RESOURCE MANAGEMENT) 5TH FLOOR, ARANY BHAVAN, 18TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FORESTS HALIYAL DIVISION, TQ. HALIYAL, DIST. UTTARA KANNADA-581329. 4. THE ASSISTANT CONSERVATOR OF FOREST GOVERNMENT TIMBER DEPOT DANDELI, TQ. HALIYAL, DIST. UTTARA KANNADA-581325. …RESPONDENTS (BY SRI. T. HANUMAREDDY, AGA FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION NOTIFICATION BEARING AND BEARING SL NO. DATED 01-06/07-2025 AND BEARING SL NO. AA PRA MUU AA SAM (AASAM NI) B3 SALES-CR-01/2025-26 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A. II) ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE INTIMATION LETTER DATED 28-07-2025 ISSUED BY RESPONDENT NO. 3 TO PETITIONER VIDE ANNEXURE- B. III) ISSUE ANY OTHER WRIT OR DIRECTION AS DEEMED FIT BY THIS HON”BLE COURT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND TO MEET THE ENDS OF JUSTICE AND EQUITY. - 7 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 THESE PETITIONS, COMING ON FOR PRILIMINARY HEARING 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. 2. The petitioners are before this Court seeking for the following reliefs: IN WP NO.105468/2025: i) Issue a writ of certiorari quashing the impugned e-Tender cum Auction notification bearing and bearing Sl No. dated. 01-06/07-2025 and bearing Sl. No. Aa Pra Muu Aa Sam (AaSam Ni) B3 sales- CR-01/2025-26 issued by 2nd respondent vide ANNEXURE-A. ii) Issue a writ of certiorari quashing the impugned the sale intimation letter dated 28-07-2025 issued by respondent no. 3 to petitioner vide Annexure- B. iii) Issue any other writ or direction as deemed fit by this Hon’ble Court on the facts and circumstances of the case and to meet the ends of justice and equity. IN WP NO.105271/2025: - 8 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 ii) Issue a writ of certiorari quashing the impugned e-Tender cum Auction notification bearing and bearing Sl No. dated. 01-06/07-2025 and bearing Sl. No. Aa Pra Muu Aa Sam (AaSam Ni) B3 sales- CR-01/2025-26 issued by 2nd respondent vide ANNEXURE-A. ii) Issue a writ of certiorari quashing the impugned the sale intimation letter dated 28-07-2025 issued by respondent no. 3 to petitioner vide Annexure- B. iii) Issue any other writ or direction as deemed fit by this Hon’ble Court on the facts and circumstances of the case and to meet the ends of justice and equity. IN WP NO.105274/2025: i) Issue a writ of certiorari quashing the impugned e-Tender cum Auction notification bearing and bearing Sl No. dated. 01-06/07-2025 and bearing Sl. No. Aa Pra Muu Aa Sam (AaSam Ni) B3 sales- CR-01/2025-26 issued by 2nd respondent vide ANNEXURE-A. ii) Issue a writ of certiorari quashing the impugned the sale intimation letter dated 28-07-2025 issued by respondent no. 3 to petitioner vide Annexure- B. iii) Issue any other writ or direction as deemed fit by this Hon’ble Court on the facts and circumstances of the case and to meet the ends of justice and equity. IN WP NO.105529/2025: ii) Issue a writ of certiorari quashing the impugned e-Tender cum Auction notification bearing and bearing Sl No. dated. 01-06/07-2025 and bearing - 9 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 Sl. No. Aa Pra Muu Aa Sam (AaSam Ni) B3 sales- CR-01/2025-26 issued by 2nd respondent vide ANNEXURE-A. ii) Issue a writ of certiorari quashing the impugned the sale intimation letter dated 28-07-2025 issued by respondent no. 3 to petitioner vide Annexure- B. iii) Issue any other writ or direction as deemed fit by this Hon’ble Court on the facts and circumstances of the case and to meet the ends of justice and equity. 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) The writ petitions are 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 - 10 - HC-KAR NC: 2025:KHC-D:10088 WP No. 105468 of 2025 C/W WP No. 105271 of 2025 WP No. 105274 of 2025 WP No. 105529 of 2025 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) Respondents 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 petitioners. Sd/- (SURAJ GOVINDARAJ) JUDGE VB CT:PA List No.: 1 Sl No.: 29