- 1 - HC-KAR NC: 2026:KHC:32293 WP No. 18764 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.18764 OF 2026 (GM-FOR) BETWEEN: RIHA FIREWOODS A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR U.S THAHIR HAVING ITS OFFICE AT NO.2/12,10, K.C ROAD, THALAPADY, DAKSHINA KANNADA-575 023. …PETITIONER (BY SRI. JEEVAN K.,ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S BUILDING, 4TH FLOOR, DR. AMBEDKAR VEEDHI, BENGALURU-560 001. 2. THE PRINCIPAL CONSERVATOR OF FORESTS, ARANYA BHAVAN, 18TH CROSS, MALLESHWARAM, BENGALURU-560 003. 3. THE DEPUTY CONSERVATOR OF FOREST, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:32293 WP No. 18764 of 2026 MANGALURU DIVISION, MANGALURU D.K-575 001. 4. THE DEPUTY CONSERVATOR OF FOREST, KUNDAPURA DIVISION, KUNDAPURA UDUPI DISTRICT – 576 201. …RESPONDENTS (BY SMT.SARITHA KULKARNI, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDUMUS OR BY WAY OF ANY OTHER WRIT DIRECT THE STATE GOVERNMENT, ITS AUTHORITIES AND RESPONDENT NO.2 AND 3 CANNOT LEVY, DEMAND AND COLLECT FOREST DEVELOPMENT TAX/FOREST DEVELOPMENT FEE AT THE RATE OF 12 PERCENT OF THE SALE CONSIDERATION AMOUNT UNDER SECTION 98A(1) OF THE KARNATAKA FOREST ACT, 1963 IN RESPECT OF THE TIMBER AND OTHER FOREST PRODUCE AUCTIONED/SOLD BY THE FOREST DEPARTMENT/STATE GOVERNMENT UNDERTAKINGS AND CORPORATIONS IN DIFFERENT GOVERNMENT DEPOTS, PLANTATIONS IN KARNATAKA OF THE JUDGEMENT REFERRED BY THE DIVISION OF THIS HONOURABLE COURT ON 04/10/2017 IN THE SRI. B RUDRAGOWDA AND OTHERS VS STATE OF KARNATAKA AND OTHERS VIDE ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:32293 WP No. 18764 of 2026 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned AGA accepts notice for respondents No.1 to 4. 2. The Petitioner is before this Court seeking for the following reliefs: Wherefore, the petitioner humbly prays that this Honourable Court be pleased to; a) Issue a writ in the nature of Mandumus or by way of any other writ direct the State Government, its authorities and respondent No.2 & 3 cannot levy, demand and collect Forest Development tax/Forest development Fee at the rate of 12% of the sale consideration amount under section 98A(1) of the Karnataka Forest Act, 1963 in respect of the Timber and other Forest produce auctioned/sold by the Forest Department/State Government undertakings and corporations in different government depots, plantations in Karnataka of the Judgement referred by the Division of this Honourable Court on 04/10/2017 in the Sri. B Rudragowda and others vs State of Karnataka and others, vide Annexure-‘A’. b) To direct the respondent No.2 & 3 to expeditiously refund to the Petitioner the entire amount collected from the Petitioner towards Forest Development fee pursuant to the E-Tender notifications issued by respondent No.3 vide Annexure ‘B, B1 to B7 along with interest and to grant such other reliefs as this - 4 - HC-KAR NC: 2026:KHC:32293 WP No. 18764 of 2026 Honourable court deems fit under the circumstances of the case in the interest of justice. 3. Similar matter has been decided by the Co-ordinate Bench of this Court on 04.10.2017 in Mr.Rudragouda S/o late B.Kumaragouda vs. State of Karnataka & Ors. in W.P.No.43937- 43938/2016 and connected matters. 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- - 5 - HC-KAR NC: 2026:KHC:32293 WP No. 18764 of 2026 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 BNV List No.: 1 Sl No.: 14