- 1 - NC: 2025:KHC-D:562 WP No. 103777 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 15TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.103777 OF 2022 (GM-FOR) BETWEEN: DURGA TIMBER, REP. BY ITS PROPRIETOR – SHRI CHANDULAL PATEL, R/AT: PLOT NO 55 NEW TIMBER YARD UNKAL, HUBBALLI - 580 031. …PETITIONER (BY SRI GOURISHANKAR H. 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 VEEDHI, BANGALORE - 560 001. 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN, 18TH CROSS, MALLESHWARAM, BANGALORE - 560 003. 3. THE DEPUTY CONSERVATOR OF FORESTS, HALIYAL DIVISION, HALIYAL, VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.01.21 11:34:01 +0530 - 2 - NC: 2025:KHC-D:562 WP No. 103777 of 2022 DIST: UTTAR KANNADA - 584 329. 4. THE DEPUTY CONSERVATOR OF FORESTS, YELLAPUR DIVISION, YELLAPUR, DIST: UTTAR KANNADA - 581 359. …RESPONDENTS (BY SMT. KIRTILATA R. PATIL, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT OF CERTIORARI TO QUASH THE FOREST DEVELOPMENT TAX(FDT) AS LEVIED BY THE RESPONDENT NO.3 AND 4 TO THE SALE INTIMATION LETTER DATED 18/08/2022, 19/08/2022, 23/08/2022, 25/08/2022 AND 30/08/2022 I.E. ANNEXURE-C TO H AS SENT THROUGH E-MAIL TO THE PETITIONER. ISSUE WRIT OF MANDAMUS DIRECTING THE RESPONDENTS NOT TO LEVY, DEMAND AND COLLECT FOREST DEVELOPMENT TAX (FDT) FROM THE PETITIONER IN RESPECT OF TIMBER AND OTHER FOREST PRODUCES AUCTIONED/SOLD BY THE FOREST DEVELOPMENT IN THE GOVERNMENT TIMBER DEPOT ACROSS THE STATE OF KARNATAKA AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC-D:562 WP No. 103777 of 2022 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) The petitioner is before this Court seeking the following prayers: “a) Issue a writ of certiorari to quash the Forest Development Tax(FDT) as levied by the Respondent No.3 and 4 to the sale intimation letter dated 18/08/2022, 19/08/2022, 23/08/2022, 25/08/2022 and 30/08/2022 i.e. Annexure-C to H as sent through e-mail to the petitioner. b) Issue Writ of Mandamus directing the Respondents not to levy, demand and collect Forest Development Tax (FDT) from the petitioner in respect of timber and other forest produces auctioned/sold by 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.” 2. The counsel for petitioner submits that the issue in the lis stands covered by the judgment rendered in W.P.No.105140/2024. The Coordinate Bench held as follows: 3. Having heard the petitioner’s counsel and also the learned AGA, taken note of Annexures-B, C and D and also the judgment referred by the learned AGA W.P. - 4 - NC: 2025:KHC-D:562 WP No. 103777 of 2022 No.101820/2024 disposed of on 23.04.2024. When the matter is ceased before the Hon’ble Apex Court with regard to refund of amount is concerned and in B. Rudragouda’s case, this Court passed an order to refund the amount which was collected as FDT in respect of timber and other forest produces from respondents. The same has been questioned and a decision is not yet taken by the Apex Court and only interim order has granted only against refund of the amount as observed in paragraph 7 of the judgment in W.P.No.101820/2024 and connected matters. Taking into note of the paragraph 8 of the judgment in the aforesaid writ petition wherein observation is made that the matter is pending before the Writ Appellate Court as well as before the Apex Court, it is needless to mention that respondent authorities would take further action only after the disposal of the said matters by issuing fresh demand or take action for refund insofar as petitioner herein is concerned, wherever FDT is already collected by the respondents, this writ petition is accordingly disposed of holding demand, collection and refund of FDT would be subject to final outcome of W.A.No.743/2021 and connected matters pending before this Court and C.A.Nos.3974-4068/2016 and C.A.Nos.3214-3271/2018 pending before the Apex Court.” 4. Learned AGA would accept the position of law as is laid down by the Coordinate Bench. - 5 - NC: 2025:KHC-D:562 WP No. 103777 of 2022 5. In that light, the petition deserves to be succeed. 6. For the aforesaid reasons, the following: ORDER (i) Writ Petition is disposed. (ii) Demand, collection and refund of FDT would be subject to final outcome of W.A.No.743/2021 and connected matters pending before this Court and C.A.Nos.3974-4068/2016 and C.A.Nos.3214-3271/2018 pending before the Apex Court. Sd/- (M.NAGAPRASANNA) JUDGE NAA/CT-ASC List No.: 1 Sl No.: 47