- 1 - HC-KAR NC: 2025:KHC-D:10832 WP No. 106214 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. 106214 OF 2025 (GM-FOR) BETWEEN: SHASHIKALA W/O SHEKHARAPPA HOMBAL AGE. 38 YEARS, OCC. HOUSEWIFE, R/AT GUDGERI, TQ. KUNDGOL, DIST. DHARWAD 581 107. …PETITIONER (BY SRI. GOURISHANKAR MOT, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS PRINCIPAL SECRETARY AND ADDITIONAL CHIEF SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDDHI, BANGALORE 560 001. 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANAYA BHAVAN, 18TH CROSS, MALLESHWARAM, BANGALORE 560 003. 3. THE DEPUTY CONSERVATOR OF FORESTS/ASSISTANT CONSERVATOR OF FOREST YELLAPUR DIVISION, YELLAPUR, DIST. UTTAR KANNADA 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 QUASH THE FOREST DEVELOPMENT TAX (FDT) AS LEVIED IN SALE INTIMATION LETTER BEARING AUCTION NUMBER Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10832 WP No. 106214 of 2025 MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS YELLAPUR/ASSISTANT CONSERVATOR OF FORESTS/3/MUNDGOD 25-26/26756 RAISED BY THE RESPONDENT NO.3 AS IN ANNEXURE-B DATED. 18/08/2025, ALSO THE FDT AS LEVIED AND REFUND THE SAME TO THE PETITIONER & ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY 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 Annexure-B 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: a) To QUASH the Forest Development Tax (FDT) as levied in sale intimation letter Bearing Auction Number MSTC/BLR/Deputy Conservator of forests yellapur/Assistant Conservator of Forests/3/Mundgod 25-26/26756 raised by the Respondent No.3 as in Annexure-B dated. 18/08/2025, also the FDT as levied and refund the same to the petitioner; & b) Direct the Respondent no. 3 not to levy, demand and collect Forest Development Tax (FDT) in future purchase made by the petitioner in respect of timber & other forest produces auctioned / sold by - 3 - HC-KAR NC: 2025:KHC-D:10832 WP No. 106214 of 2025 the forest development in the Government Timber Depot across the state of Karnataka; & c) Pass such other orders as this Hon'ble Court deems fit under the above facts and circumstances of the case, 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:10832 WP No. 106214 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-VP LIST NO.: 1 SL NO.: 31