- 1 - HC-KAR NC: 2025:KHC-D:10051 WP No. 103748 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. 103748 OF 2022 (GM-FOR) BETWEEN: 1. 2. SRI YALLAPPA S/O SHIVALINGAPPA KOPPAD AGE. 53 YEARS, OCC. AGRI SULLA, TQ. HUBBALLI, DIST. DHARWAD-580023 (MSTC/YALLAPPA S KOPPAD/249251) SRI. NINGAPPA S/O TIPPANNA ULLIGERI, AGE. 64 YEARS, OCC. AGRI, BYAHATTI,TQ: HUBBALLI, DIST: DHARWAD-580023 (MSTC/NINGAPPA ULLIGERI/343389) …PETITIONERS (BY SRI. K H BAGI, 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 BENGALURU-560003 3. THE DEPUTY CONSERVATOR OF FOREST YALLAPUR DIVISION, YALLAPUR TQ. YALLAPUR, DIST. UTTARKANNADA-581329 Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10051 WP No. 103748 of 2022 4. THE DEPUTY CONSERVATOR OF FOREST, SIRSI DIVISION, SIRSI TQ. SIRSI, DIST. UTTARKANNADA-581329 5. THE ASSISTANT CONSERVATOR OF FOREST GOVT. TIMBER DEPOT KIRUVATTI, TQ. YALLAPUR DIST. UTTAR KANNADA – 581325 6. THE ASSISTANT CONSERVATOR OF FOREST GOVT. TIMPER DEPOT MUNDAGOD, TQ. YALLAPUR, DIST. UTTAR KANNADA-581325 7. THE ASSISTANT CONSERVATOR OF FOREST GOVT. TIMPER DEPOT MANMANE, TQ. SHIRASI DIST. UTTAR KANNADA-581325 8. THE ASSISTANT CONSERVATOR OF FOREST GOVT. TIMBER DEPOT CHIPPAGI, TQ. SHIRASI 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 WRIT OR ORDER OR DIRECTION, QUASHING THE IN BEARING NO.APRAMUASM(ASMNI)B3.SELS.CR-06/2022-23 ISSUED BY THE 2ND RESPONDENT DATED 27/28.07.2022AT ANNEXURE-A AND SALE INTIMATION LETTERS ISSUED BY THE RESPONDENT NO.5 AND 8 DATED 14.09.2022 IN SO FAR AS 12 FOREST DEVELOPMENT TAX IS CONCERNED, THE SAID COPIES ARE PRODUCED AT ANNEXURE-B AND C, BY ALLOWING THE ABOVE WRIT PETITION, IN THE ENDS OF JUSTICE AND ETC. THIS WRIT PETITION, COMING ON FOR HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned AGA accepts notice for the Respondents. - 3 - HC-KAR NC: 2025:KHC-D:10051 WP No. 103748 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 writ or order or direction, quashing the bearing No. ApraMuASm(AsmNi)B3. Sels.CR-06/2022-23 issued by the R2 dated 27/28.07.2022 at Annexure-A and Sale Intimation Letters issued by the R5 and R8 dated 14.09.2022 in so far as 12% Forest Development Tax is concerned, the said copies are produced at Annexure-B & C, by allowing the above writ petition, in the ends of justice. b. Such other writ or orders 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 outcome of W.A.No.743/2021 and related - 4 - HC-KAR NC: 2025:KHC-D:10051 WP No. 103748 of 2022 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.: 145