- 1 - HC-KAR NC: 2025:KHC-D:10053 WP No. 101932 of 2023 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. 101932 OF 2023 (GM-FOR) BETWEEN: LAXMAN PATIL WOOD FURNITURES R/BY ITS PROPRIETOR, SRI LAXMAN NAGAPPA PATIL, AGE. 51 YEARS, OCC. BUSINESS, R/O. 105/A, AMBEWADI GOATAN, DANDELI, TQ. HALIYAL, DIST. KARWAR 581325 …PETITIONER (BY SRI. H M DHARIGOND, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FOREST DEPARTMENT, M S BUILDING, AMBEDKAR VEEDHI, BANGALORE 560001 2. THE DEPUTY CONSERVATOR OF FORESTS HALIYAL DIVISION, HALIYAL, TQ. HALIYAL, DIST. KARWAR 581329 …RESPONDENTS (BY SRI. SHARAD V. MAGADUM., AGA) Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10053 WP No. 101932 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A 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 AND WITHOUT AUTHORITY OF LAW 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. 2. The Petitioner is before this Court seeking for the following reliefs: a. Issue a writ in the nature of declaration or direction that the respondents levying Forest Development Tax/Fees under Section 98A of the Karnataka Forest Act in contrary to law declare by this Hon’ble Court in AIR 2018 KAR 19 and without authority of law. b. Issue a writ in the nature of certiorari to quash Tax invoice bearing Nos. MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber Depot Dandeli/17/Dandeli/21-22/35,880 dated 14.03.2022 at Annexure-A in so far as levying of 12% Forest Development Tax/Fees of the petitioner is concerned. c. Issue a writ in the nature of Mandamus direct the respondents to refund the 12% Forest Development Tax/Fees collected as per Annexure- A. - 3 - HC-KAR NC: 2025:KHC-D:10053 WP No. 101932 of 2023 d. Issue any other writ or direction as deem fit by this Hon’ble Court in the interest of justice and equity. 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 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 - 4 - HC-KAR NC: 2025:KHC-D:10053 WP No. 101932 of 2023 processing refunds where FDT has already been collected form the Petitioner. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 146