- 1 - HC-KAR NC: 2025:KHC-D:9690 WP No. 105402 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF AUGUST 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.105402 OF 2025 (GM-FOR) BETWEEN: THE ROYAL WOOD TRADER, REPRESENTED BY MOHAMMED AQEEL KAMARUDDIN SAYED, AGE: 35 YEARS, OCC: BUSINESS, R/O: 332, NEAR CHOUDRIGATE DANDELI, TQ: DANDELI, DIST: UTTARA KANNADA – 581 325. (MSTC/ROYAL WOOD TRADER/575789) …PETITIONER (BY SRI. K. H. BAGI, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, BY ITS SECRETARY, DEPARTMENT OF FOREST, M. S. BUILDING, AMBEDKAR VEEDHI, BENGALURU – 560 001. 2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST, ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM, BENGALURU – 560 003. 3. THE DEPUTY CONSERVATOR OF FOREST, HALIYAL DIVISION, HALIYAL, DIST: UTTAR KANNADA – 581 329. 4. THE ASSISTANT CONSERVATOR OF FOREST, GOVT. TIMBER DEPOT DANDELI, TQ: DANDELI, DIST: UTTAR KANNADA – 581 325. 5. THE DEPUTY CONSERVATOR OF FOREST, YALLAPUR DIVISION, YALLAPUR, Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:9690 WP No. 105402 of 2025 DIST: UTTAR KANNADA – 581 329. 6. THE DEPUTY CONSERVATOR OF FOREST, SIRSI DIVISION, SIRSI, DIST: UTTAR KANNADA – 581 401. …RESPONDENTS (BY SRI. T. HANUMAREDDY, AGA FOR R1 TO R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SALE INTIMATION LETTERS BEARING AUCTION NUMBER MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/1/DANDELI/ 25-26/23242, MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/6/DANDELI/ 25-26/23254, MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPUTY DANDELI/8/DANDELI/ 25-26/23257, AND MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/12/DANDELI/ 25-26/23273 DATED 28.07.2025 AND 29.07.2025 AND 30.07.2025 ISSUED BY THE RESPONDENT NO. 3 AND 4 INSOFAR AS 12% FOREST DEVELOPMENT TAX IS CONCERNED AT ANNEXURE-B TO B3, BY ALLOWING THE ABOVE WRIT PETITION, IN THE ENDS OF JUSTICE AND ETC. THIS WRIT PETITION IS COMING ON FOR PRELIMINARY HEARING, THIS DAY ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned Additional Government Advocate accepts notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: A. A writ in the nature of certiorari or any other writ or order or direction, quashing the Sale Intimation - 3 - HC-KAR NC: 2025:KHC-D:9690 WP No. 105402 of 2025 Letters bearing Auction Number MSTC/BLR/Deputy Conservator of forests Haliyal/ACF Govt. Timber Depot Dandeli/1/Dandeli/25-26/23242, MSTC/BLR/Deputy Conservator of Forests Haliyal/ACF Govt. Timber Depot Dandeli/6/Dandeli/25-26/23254, MSTC/BLR/ Deputy conservator of forests Haliyal/ACF Govt. Timber Deputy Dandeli/8/Dandeli/ 25-26/23257, and MSTC/BLR/Deputy Conservator of Forests Haliyal/ACF Govt. Timber Depot Dandeli/12/Dandeli/25-26/23273 dated 28.07.2025 and 29.07.2025 & 30.07.2025 issued by the Respondent no. 3 & 4 insofar as 12% Forest Development Tax is concerned at Annexure-B to B3, 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 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) The writ petition is allowed. ii) The demand, collection, and refund of Forest Development Tax (FDT) are to be - 4 - HC-KAR NC: 2025:KHC-D:9690 WP No. 105402 of 2025 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 processing refunds where FDT has already been collected from the petitioners. SD/- (SURAJ GOVINDARAJ) JUDGE AM/- CT-ASC List No.: 1 Sl No.: 59