- 1 - HC-KAR NC: 2025:KHC-D:10837 WP No. 106213 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106213 OF 2025 (GM-FOR) BETWEEN: HAKEEM SAW MILL BY ITS PROPRIETOR, FATTEKHAN HAKIM S/O. ASADKHAN HAKEEM, AGE: 69 YEARS, OCC: BUSINESS, R/O: AT/POST: BASTWAD, TQ: HUKKERI, DIST: BELAGAVI -591 309. …PETITIONER (BY SRI. VITTHAL S. TELI, ADVOCATE) AND: 1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS, ARANYA BHAVAN 18TH CROSS, MALLESHWARAM, BENGALURU – 560 001. 2. THE DEPUTY CONSERVATOR OF FOREST, HALIYAL – DIVISION, HALIYAL, KARWAR – 581 359. 3. THE RANGE FOREST OFFICER, GOVERNMENT, VIRNOL/KULAGI TQ: HALIYAL, DIST: KARWAR – 581 359. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT IN THE NATURE DECLARATION OR DIRECTION THAT THE RESPONDENTS LEVYING FOREST DEVELOPMENT TAX/FEES Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10837 WP No. 106213 of 2025 UNDER SECTION 98A OF THE KARNATAKA FOREST ACT IS CONTRARY TO LAW DECLARE BY THIS HON’BLE COURT IN AIR 2018 KAR 19. ISSUE A WRIT OF CERTIORARI OR ORDER QUASHING THE SALE INTIMATIONS DATED 04/12/2024, 13/01/2025 AND 04/08/2025 VIDE ANNEXURE -A TO C INSOFAR AS LEVYING OF 12% FDT. AND CONSEQUENTLY, DIRECT THE RESPONDENTS TO REFUND THE FDT COLLECTED ON SALE INTIMATION LETTERS DATED 13/01/2025 AND 04/12/2024 VIDE ANNEXURE-A AND B AND ETC., THIS WRIT PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. IA No.1/2025 is allowed. Production of certified copy of Annexures-A to C is dispensed with. 2. Learned AGA accepts notice for respondent Nos.1 to 3. 3. The petitioner is before this Court seeking for the following reliefs: I. Issue Writ in the nature declaration or direction that 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. II. Issue a writ of certiorari or order quashing the Sale Intimations dated 04/12/2024, 13/01/2025 and 04/08/2025 vide Annexure - A to C insofar as levying of 12% FDT. - 3 - HC-KAR NC: 2025:KHC-D:10837 WP No. 106213 of 2025 III. and consequently, direct the respondents to refund the FDT collected on Sale intimation letters dated 13/01/2025 and 04/12/2024 vide Annexure-A and B. 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 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.3214-3271/2018, pending before the Hon’ble Supreme Court. iii) Respondent authorities shall take further action only after the disposal of the - 4 - HC-KAR NC: 2025:KHC-D:10837 WP No. 106213 of 2025 aforementioned cases, either by issuing fresh demands or processing refunds where FDT has already been collected from the petitioners. Sd/- (SURAJ GOVINDARAJ) JUDGE SH/CT-ASC List No.: 1 Sl No.: 30