- 1 - HC-KAR NC: 2026:KHC-D:2395 WP No. 101091 of 2026 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 17TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO.101091 OF 2026 (GM-FOR) BETWEEN: THE JJC ENGINEERING PVT. LTD., REPRESENTED BY JOSEPH GEORGE KUNNEL, AGE. 58 YEARS, OCC. BUSINESS, R/O. NO 301, THANKS COURT II FLOOR, OMBR LAYOUT, BENGALURU-560043 (MSTC/JCC ENGINEERING PVT. LTD/98991) …PETITIONER (BY SRI. K H BAGI, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, BY ITS SECRETARY, DEPARTMENT OF FOREST, M. S. BUILDING, AMBEDKARVEEDHI, BENGALURU 560001. 2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST, ARANYABHAVAN, 4TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. THE DEPUTY CONSERVATOR OF FOREST, HALIYAL DIVISION, HALIYAL, DIST. UTTAR KANNADA-581329. 4. THE DEPUTY CONSERVATOR OF FOREST, YALLAPUR DIVISION, YALLAPUR, DIST. UTTAR KANNADA-581359. YASHAVANT NARAYANKAR Digitally signed by YASHAVANT NARAYANKAR Date: 2026.02.18 10:45:05 +0530 - 2 - HC-KAR NC: 2026:KHC-D:2395 WP No. 101091 of 2026 5. THE ASSISTANT CONSERVATOR OF FOREST, GOVT. TIMBER DEPOTDANDELI, TQ. DANDELI, DIST. UTTAR KANNADA-581325. …RESPONDENTS (BY SRI. T. HANUMAREDDY, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO ISSUE A) A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT OR ORDER OR DIRECTION, QUASHING THE SALE INTIMATION LETTERS BEARING AUCTION NUMBER MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT DANDELI/23/DANDELI/25-26/58038 DATED 27.01.2026 ISSUED BY THE RESPONDENT NO. 3 AND 5 IN SO FAR AS 12% FOREST DEVELOPMENT TAX IS CONCERNED AT ANNEXURE-B, 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 AND CIRCUMSTANCES OF THE CASE, BE ISSUED IN THE INTEREST OF JUSTICE. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI - 3 - HC-KAR NC: 2026:KHC-D:2395 WP No. 101091 of 2026 ORAL ORDER The present writ petition is filed seeking the following prayers: “ i) a writ in the nature of certiorari or any other writ or order or direction, quashing the Sale Intimation Letters bearing Auction Number MSTC/BLR/Deputy Conservator of Forests Haliyal/ACF Govt. Timber Depot Dandeli/23/Dandeli/25-26/58038 dated 27.01.2026 issued by the Respondent No. 3 & 5 in so far as 12% Forest Development Tax is concerned at Annexure-B, by allowing the above writ petition, in the ends of justice. ii) Such other writ or orders or direction may deem fit under the facts and circumstances of the case, be issued in the interest of justice.” 2. It is the case of the petitioner that he had purchased the timber and forest products m respondent No.3 in E-tender amounting to Rs.13,95,649/- including the Forest Development Tax at 12% as indicated in the sale intimation letter dated 27.01.2026, where it is stated that Forest Department Tax was introduced as per Section 98A of the Karnataka Forest Act. The Division Bench of this Court by order dated 04.10.2017 in the case of Sri B. Rudragouda Vs. State of Karnataka and others1 held that Section 98A of 1 AIR 2018 KAR 19 - 4 - HC-KAR NC: 2026:KHC-D:2395 WP No. 101091 of 2026 the Karnataka Forest Act, 1963 is unconstitutional and has struck down the same. The State had challenged the said order before the Hon'ble Apex Court. The Hon'ble Apex Court has only stayed the High Court Order dated 04.10.2017 insofar as refund is concerned. It is submitted that in the light of the above, there shall be a direction not to levy and there may be direction as prayed for. 3. Learned AGA submitted that the Hon'ble Apex Court had stayed the refund of the Forest Development Tax collected from the petitioner. Further, he does not dispute the fact that several petitions are disposed of. 4. Having heard the learned counsels on either side, perused the material on record. The prayer of the petitioner seeking to quash the sale intimation letter as far as imposition of FDT is concerned, in view of the appeal filed by the Government, the petitioner is not entitled for any relief. As far as demanding and collecting the Forest Development Tax in respect of the timber and other forest produces, auctions held by the Forest Department and the Government, timber depots across the State of Karnataka are concerned, holding demand, - 5 - HC-KAR NC: 2026:KHC-D:2395 WP No. 101091 of 2026 collection and refund of the Forest Development Tax would be subject to the final outcome of W.A.No.743/2021 and connected matter pending before this Court and Civil Appeal Nos. 3974 to 4068 of 2016 and Civil Appeal Nos.3214 to 3271 of 2018 pending before the Hon’ble Apex Court. Accordingly, this Court is passing the following: ORDER i. Accordingly, the writ petition is disposed of. ii. All IAs in this petition stands disposed of. Sd/- JUSTICE LALITHA KANNEGANTI JTR CT: CNB List No.: 1 Sl No.: 21