- 1 - HC-KAR NC: 2025:KHC-D:10930 WP No. 106240 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 29TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106240 OF 2025 (GM-FOR) BETWEEN: SRI. VEERABHADRESHAR FURNITURE, (MSTC/SRI VEERABHADRESHWAR FURNITURE/574198) R/BY ITS PROPRIETOR SINGATAGERE KAMMAR GOPALACHARI AGE. 41 YEARS, OCC. BUSINESS, R/O HIREMATA VILLAGE KADADAKATTE GRAMA PANCHAYATH DOOR NO.139, HONNALI, DAVANAGERE-577217. …PETITIONER (BY SRI. G.N. NARASAMMANAVAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, R/BY ITS SECRETARY, FOREST DEPARTMENT, M.S. BUILDING, AMBEDKAR VEEDHI, BANGALORE-560001. 2. THE ADDITIONAL PRINCIPAL CHIEF CONSERVATOR OF FOREST (FOREST RESOURCE MANAGEMENT) 5TH FLOOR, ARANY BHAVAN, 18TH CROSS, MALLESHWARM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FORESTS, HALIYAL DIVISION, TQ. HALIYAL, DIST. UTTAR KANNADA-581329. 4. THE RANGE FOREST OFFICER, VIRNOLI/2KULGI/25-26/24744, TQ. HALIYAL, DIST. UTTAR KANNADA-581363. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R4) Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10930 WP No. 106240 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION NOTIFICATION DATED 01/06-07/2025 AND BEARING Aa Pra Muu Aa Sam(AaSam Ni) B3 SALES-CR-01/2025- 26 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A IN SO FOR AS PETITIONER IS CONCERN & 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. The petitioner is before this Court seeking for the following reliefs: i. Issue a writ of certiorari quashing the impugned e- Tender cum Auction notification dated 01/06- 07/2025 and bearing Aa Pra Muu Aa Sam(AaSam Ni) B3 sales -CR-01/2025-26 issued by 2nd respondent vide ANNEXURE-A in so for as petitioner is concern. ii. Issue a writ of certiorari quashing the impugned Sale Intimation Letter dated: 04-08-2025 issued by respondent No.3 to petitioner vide ANNEXURE-B in so for as petitioner is concern, in so for as the imposing 12% Forest Development Tax to petitioner. iii. Issue any other writ or direction as deemed fit by this Hon’ble Court on the facts and circumstances of the case and to meet the ends of justice and equity. 2. 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- - 3 - HC-KAR NC: 2025:KHC-D:10930 WP No. 106240 of 2025 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 aforementioned cases, either by issuing fresh demands or processing refunds where FDT has already been collected from the petitioner. Sd/- (SURAJ GOVINDARAJ) JUDGE gab/CT:VP LIST NO.: 1 SL NO.: 16