- 1 - HC-KAR NC: 2025:KHC-D:10055 WP No. 105465 of 2025 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. 105465 OF 2025 (GM-FOR) BETWEEN: MSKL WOOD AND FURNITURES REPRESENTED BY ITS PROPRIETOR MITHUN S/O SHANKAR AGE MAJOR, OCC. BUSINESS R/O SHAKHAPUR TANDA, TQ. SHAHAPUR, DIST. YADAGIRI 585287 …PETITIONER (BY SMT. KAVITA K RATHOD, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS SECRETARY DEPARTMENT OF FOREST M.S.BUILDING, AMEDKAR BEEDI BENGALURU 560001 2. THE DEPUTY CONSERVATOR OF FOREST HALIYAL DIVISION, HALIYAL 581329 3. THE ASSISTANT CONSERVATOR OF FOREST GOVT. TIBER DIPOT DANDELI, TQ. DANDELI DIST. UTTARA 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 Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10055 WP No. 105465 of 2025 NATURE OF CERTIORARI/OR OF APPROPRIATE NATURE/ORDER(S) AND SET ASIDE THE SALE INTIMATION LETTERS DATED 28.07.2025 BEARING AUCTION NUMBER MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/2/DANDELI/25-26/23245 (ANNEXURE-B), SALE INTIMATION LETTER DATED 29.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/3/DANDELI/25-26/23247 (ANNEXURE-C) SALE INTIMATION LETTER DATED 29.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/4/DANDELI/25-26/23248 (ANNEXURE-D) SALE INTIMATION LETTER DATED 29.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/5/DANDELI/25-26/23253 (ANNEXURE-E) SALE INTIMATION LETTER DATED 29.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/6/DANDELI/25-26/23254 (ANNEXURE-F) SALE INTIMATION LETTER DATED 30.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/7/DANDELI/25-26/23256 (ANNEXURE-G) SALE INTIMATION LETTER DATED 30.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/8/DANDELI/25-26/23257 (ANNEXURE-H) SALE INTIMATION LETTER DATED 30.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/9/DANDELI/25-26/23266 (ANNEXURE-J) SALE INTIMATION LETTER DATED 31.07.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/12/DANDELI/25-26/23273 (ANNEXURE-K) SALE INTIMATION LETTER DATED 01.08.2025 BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/17/DANDELI/25-26/24119 (ANNEXURE-L), AS FAR AS DEMAND OF 12 / FOREST DEVELOPMENT TAX (FDT) IS CONCERNED AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: CORAM: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC-D:10055 WP No. 105465 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned Additional Government Advocate accepts notice for Respondents. 2. The Petitioner is before this Court seeking for the following reliefs: a. Issue a writ in the nature of Certiorari/or of appropriate nature/order(s) and set aside the Sale Intimation Letters dated 28.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23245 (Annexure-B), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23247 (Annexure-C), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23248 (Annexure-D), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23253 (Annexure-E), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23254 (Annexure-F), Sale Intimation Letters dated 30.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23256 (Annexure-G), Sale Intimation Letters dated 30.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot - 4 - HC-KAR NC: 2025:KHC-D:10055 WP No. 105465 of 2025 Dandeli/2/Dandeli/25-26/23257 (Annexure-H), Sale Intimation Letters dated 30.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23266 (Annexure-J), Sale Intimation Letters dated 31.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23273 (Annexure-K), Sale Intimation Letters dated 01.08.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/24119 (Annexure-L), as far as demand of 12% Forest Development Tax (FDT) is concerned; and/or b. May pass any other order(s)/direction(s) the Hon’ble Court deems fit in the interest 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) 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 - 5 - HC-KAR NC: 2025:KHC-D:10055 WP No. 105465 of 2025 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 Petitioner. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 49