- 1 - HC-KAR NC: 2025:KHC-D:10341 WP No. 105802 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.105802 OF 2025 (GM-FOR) BETWEEN: VISHWAKARMA FURNITURE (MSTC/VISHWAKARMA FURNITURE/525413) R/BY ITS PROPRIETOR CHIRAKALA BACHANDRAPPA KAMMAR, AGE: 31 YEARS, OCC. BUSINESS, R/O. C/O. SHIVAMURTHY CHANNAKESHAVA, NAGAR SHIKARIPURA, DIST: SHIVAMOGGA – 577 427. …PETITIONER (BY SRI. G. N. NARASAMMANAVAR, ADVOCATE) AND: 1. THE STATEOF KARNATAKA, REPRESENTED BY ITS SECRETARY, FOREST DEPARTMENT, M.S.BUILDING, AMBEDKAR VEEDHI, BANGALORE – 560 001. 2. THE ADDITIONAL PRINCIPAL CHIEF CONSERVATOR OF FOREST, (FOREST RESOURCE MANAGEMENT) 5TH FLOOR ARANYA BHAVAN, 18TH CROSS, MALLESHWARAM, 4TH CROSS, MALLESHWARAM, BENGALURU-560003. Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10341 WP No. 105802 of 2025 3. THE DEPUTY CONSERVATOR OF FOREST, YALLAPUR DIVISION, YALLAPUR, TQ: YALLAPUR, DIST: UTTARA KANNADA – 581 329. 4. THE ASSISTANT CONSERVATOR OF FOREST GOVERNMENT TIMBER DEPOT, TQ: KIRVATTI, DIST: UTTARA KANNADA – 581 325. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR RESPONDENTS) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION NOTIFICATION DATED 01-06/07-2025 BEARING NO. AA PRA MUU AA SAM (AA SAM NI) B3 SALES-CR-01/2025- 26 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A SO FAR AS PETITIONER IS CONCERNED. ISSUE WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE INTIMATION LETTER DATED 11-08-2025 ISSUED BY RESPONDENT NO. 3 TO PETITIONER VIDE ANNEXURE- B AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:10341 WP No. 105802 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: i) Issue writ of certiorari quashing the impugned E-Tender cum Auction notification dated 01-06/07-2025 bearing no. Aa Pra Muu Aa Sam (AaSamNi) B3 Sales-CR-01/2025-26 issued by 2nd respondent vide Annexure-A so far as petitioner is concerned. ii) Issue writ of certiorari quashing the impugned The Sale Intimation Letter dated 11-08-2025 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. 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 - 4 - HC-KAR NC: 2025:KHC-D:10341 WP No. 105802 of 2025 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 aforementioned cases, either by issuing fresh demands or processing refunds where FDT has already been collected from the petitioners. Sd/- (SURAJ GOVINDARAJ) JUDGE AM CT:PA List No.: 1 Sl No.: 48