- 1 - HC-KAR NC: 2026:KHC:29597 WP No. 17255 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 17255 OF 2026 (GM-FOR) BETWEEN: 1. SELECT ENTERPRISES REP BY PROPERTIOR CONCERN, AHAD FAROOQI, 28, CHANNANNA LAYOUT, 1ST MAIN ROAD, KAVAL BAIRA SANDRA EXTENSION, BENGALURU 560 032. 2. SELECT ENTERPRISES, REP BY ITS PROPERTIOR CONCERN, SHAH FAHAD, NO.87, MYSORE ROAD CROSS, NEW TIMBER YARD LAYOUT, BENGALURU 560 026. …PETITIONERS (BY SRI. RAHAMATHULLA KOTHWAL.,ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PARLIAMENTARY AFFAIRS, VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI, BANGALORE-560 001. 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S.BUILDING, DR. AMBEDKAR VEEDHI, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:29597 WP No. 17255 of 2026 BANGALORE-560 001. 3. THE DEPUTY CONSERVATOR OF FORESTS, YELLAPUR DIVISION, YELLAPUR, DIST. UTTAR KANNADA - 581 359. …RESPONDENTS (BY SMT. SARITHA KULKARNI., AGA FOR R1 TO R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE FOREST DEVELOPMENT TAX (FDT) AS LEVIED BY THE RESPONDENT NO. 3 IN BILL NO. 1070501/11-08-2025/228, 1070501/11-08-2025/168 (ANNEXURES PETITIONERS. AND 1070501/11-08-2025/169, C AND E ), DATED 14.08.2025 AND REFUND THE SAME TO THE PETITIONERS AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned AGA accepts notice for respondents No.1 to 3. 2. The Petitioners are before this Court seeking for the following reliefs: a. Quash the Forest Development Tax (FDT) as levied by the respondent no. 3 in Bill No. 1070501/11-08- 2025/228, 1070501/11-08-2025/168 & 1070501/11- 08-2025/169, (ANNEXURES- 'C' to 'E'),dated 14.08.2025 and refund the same to the petitioners. b. Direct the respondents not to levy, demand and collect Forest Development Tax (FDT) in future purchases made by the petitioner in respect of timber - 3 - HC-KAR NC: 2026:KHC:29597 WP No. 17255 of 2026 and other forest produces auctioned/sold by the forest development in the government timber depot across the state of Karnataka. c. Grant such other interim relief as this hon'ble court deems fit to grant, in the circumstances of the case, in the interest of justice and equity. 3. Similar matter has been decided by the Co-ordinate Bench of this Court on 09.07.2024 in Suman S/o Basavaraj Patil vs. The State of Karnataka & Ors. 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 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 - 4 - HC-KAR NC: 2026:KHC:29597 WP No. 17255 of 2026 processing refunds where FDT has already been collected from the petitioners. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 8