- 1 - HC-KAR NC: 2026:KHC-D:2098 WP No. 100702 of 2026 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 11TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO.100702 OF 2026 (GM-FOR) BETWEEN: HUSEN BABU PATEL (MSTC/HUSEN BABU PATEL/608851) AGE. 42 YEARS, OCC. BUSINESS, R/O. NEAR TERINA BAZAR WARD NO.10 AMINAGAD, TQ. HUNAGUND, DIST. BAGALAKOT, PIN-587112. …PETITIONER (BY SRI. G.N. NARASAMMANAVAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, FOREST DEPARTMENT, M.S. BUILDING, AMBEDKAR VEEDHI, BANGALORE, PIN-560001. 2. THE ADDITIONAL PRINCIPAL CHIEF CONSERVATOR OF FOREST FOREST RESOURCE MANAGEMENT ARANY BHAVAN 18TH CROSS, MALLESHWARM, BENGALURU, PIN-560003. 3. THE DEPUTY CONSERVATOR OF FORESTS, HALIYAL DIVISION, HALIYAL, TQ. HALIYAL, DIST. UTTAR KANNADA, PIN-581329. 4. THE ASSISTANT CONSERVATOR OF FOREST GOVERNMENT TIMBER DEPOT DANDELI, TQ. HALIYAL, DIST. UTTARA KANNADA, PIN-581325. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO I) ISSUE WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE INTIMATION LETTER DATED 27.01.2026 ISSUED BY RESPONDENT NO.3 TO PETITIONER SO FAR AS IMPOSITION OF 12 % FOREST DEVELOPMENT TAX VIDE ANNEXURE-B. II) 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. Digitally signed by YASHAVANT NARAYANKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC-D:2098 WP No. 100702 of 2026 THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI ORAL ORDER The present writ petition is filed seeking the following prayer: “i) Issue writ of certiorari quashing the impugned The Sale Intimation Letter dated: 27.01.2026 issued by respondent No.3 to petitioner so far as imposition of 12 % Forest Development Tax vide Annexure-B. ii) 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. It is the case of the petitioner that he had purchased the firewood from respondent No.3 in E-tender amounting to Rs.14,77,230/- 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 the Karnataka Forest Act, 1963 is 1 AIR 2018 KAR 19 - 3 - HC-KAR NC: 2026:KHC-D:2098 WP No. 100702 of 2026 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, collection and refund of the Forest Development Tax would be - 4 - HC-KAR NC: 2026:KHC-D:2098 WP No. 100702 of 2026 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 stand disposed of. Sd/- JUSTICE LALITHA KANNEGANTI JTR CT: UMD List No.: 1 Sl No.: 41