- 1 - HC-KAR NC: 2025:KHC-D:10942 WP No. 106251 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 29TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106251 OF 2025 (GM-FOR) BETWEEN: M/S NOBLE TRADING COMPANY REPRESENTED BY ITS PROPRIETOR SMT AMREEN RIYAZ KITTUR AGE: 34 YEARS, OCC: BUSINESS, R/O: NO. 4/869 HALIYAL ROAD DANDELI, TALUK: HALIYAL, DISTRICT: KARWAR – 581 325. …PETITIONER (BY SRI. H. M. DHARIGOND, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, R/BY ITS SECRETARY , FOREST DEPARTMENT , M S BUILDING, AMBEDKAR VEEDHI , BENGALURU – 560 001. 2. THE DEPUTY CONSERVATOR OF FORESTS, HALIYAL DIVISION, HALIYAL , TALUK: HALIYAL , DISTRICT KARWAR – 581 329. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM., AGA FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT IN THE NATURE OF MANDAMUS BY DIRECTING THE RESPONDENTS LEVYING FOREST DEVELOPMENT TAX/FEES UNDER SECTION 98A OF THE KARNATAKA FOREST ACT IS CONTRARY TO LAW DECLARE BY THIS HON BLE COURT IN AIR 2018 KAR 19 AND WITHOUT AUTHORITY OF LAW AND ETC. Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10942 WP No. 106251 of 2025 THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned AGA accepts notice for respondents No.1 and 2. 2. Accepting the reasons stated in support of IA No.1/2025, production of certified copy of Annexure-A is dispensed with. Accordingly, IA No.1/2025 3. The petitioner is before this Court seeking for the following reliefs: i. Issue a writ in the nature of mandamus directing the respondents levying Forest Development Tax/Fees under Section 98A of the Karnataka Forest Act is contrary to law declare by this Hon’ble Court in AIR 2018 KAR 19 and without authority of law. ii. Issue a writ in the nature of certiorari to quash the Tax invoice bearing No.1070301/22-07-2024-35/48 dated 23.07.2024 at Annexure-A issued by the second respondent in so far as levying of 12% Forest Development Tax/Fees of the petitioner is concerned. - 3 - HC-KAR NC: 2025:KHC-D:10942 WP No. 106251 of 2025 iii. Issue a writ in the nature of Mandamus directs the respondents to refund the 12% Forest Development Tax/Fees collected as per Annexure-A.. iv. Issue any other writ or direction as deem fit by this Hon’ble Court in the interest of justice and equity. 4. Similar matter has been decided by the Co-ordinate Bench of this Court on 09.07.2024 in Suman S/o Basavaraj Patil vs. The State of Karnataka & Ors. 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- - 4 - HC-KAR NC: 2025:KHC-D:10942 WP No. 106251 of 2025 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 SR List No.: 1 Sl No.: 25