- 1 - HC-KAR CNR: KAHC010549922026 NC: 2026:KHC:42491 WP No. 24977 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 24977 OF 2026 (GM-FOR) BETWEEN: SRI. ROHIT AKHTAR, S/O MAHATABUDDIN, AGED ABOUT 26 YEARS, RESIDING AT DEEWANJAGEER, ASHARUBASTI, GHIRNIGAON, UTTAR DINAJPUR, WEST BENGAL - 733 207. …PETITIONER (BY SRI. HADI FEBIN A KHADAR., ADVOCATE) AND: 1. STATE OF KARNATAKA, (REPRESENTED BY ITS PRINCIPAL SECRETARY AND ADDITIONAL CHIEF SECRETARY DEPARTMENT OF FOREST ECOLOGY AND ENVIRONMENT), M.S. BUILDING, 4TH FLOOR, DR. AMBEDKAR VEEDHI, BANGALORE - 560 001. 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS, (HEAD OF FOREST FORCE), Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010549922026 NC: 2026:KHC:42491 WP No. 24977 of 2026 ARANYA BHAVAN, 18TH CROSS, MALLESWARAM, BANGALORE - 560 003. 3. THE DEPUTY CONSERVATOR OF FORESTS, SIRSI DIVISION, SIRSI - 581 401. 4. THE DEPUTY CONSERVATOR OF FORESTS, SHIMOGA DIVISION, SHIMOGA - 577 205. 5. THE DEPUTY CONSERVATOR OF FORESTS, SAGAR DIVISION, SAGAR - 57740. 6. THE DEPUTY CONSERVATOR OF FORESTS, BELGAVI DIVISION, BELGAVI - 577 205. …RESPONDENTS (BY SMT.SARITHA KULKARNI, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) DIRECTION THAT THE STATE GOVERNMENT, ITS AUTHORITIES AND RESPONDENT NOS.2 TO 5 CANNOT LEVY, DEMAND AND COLLECT FOREST DEVELOPMENT TAX AT THE RATE OF 12 PERCENT OF THE SALE CONSIDERATION AMOUNT UNDER SECTION 98- A(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 - 3 - HC-KAR CNR: KAHC010549922026 NC: 2026:KHC:42491 WP No. 24977 of 2026 DIFFERENT GOVERNMENT DEPOTS AND PLANTATIONS IN KARNATAKA AND ETC., THIS 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 6. 2. The Petitioner is before this Court seeking for the following reliefs: "a) Declare By Issue Of Appropriate Writ Or Order Or Direction That The State Government, Its Authorities And Respondent Nos.2 To 5 Cannot Levy, Demand And Collect Forest Development Tax At The Rate Of 12% Of The Sale Consideration Amount Under Section 98-A(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 And Plantations In Karnataka. b) Issue A Writ Of Certiorari Or Any Other Appropriate Writ Or Order Or Direction, Quashing The Sale Intimation Letters Dated , 05.08.2026 Issued By The Respondent Bearing Auction No. MSTC/BLR/Deputy Conservator of Forests Sirsi/Govt Timber Dep Sirsi/26- Depot Chipgi/3/Govt Timber 27/24376(ΑΝΝEXURE C) , Auction No MSTC/BLR/Deputy Conservator of Forests Sirsi/vt Timber Depot Chipgi/1/Govt Timber Dep Sirsi/26-27/24372(ANNEXURE D), Auction No. - 4 - HC-KAR CNR: KAHC010549922026 NC: 2026:KHC:42491 WP No. 24977 of 2026 MSTC/BLR/Deputy Conservator of Forests Sirsi/Govt Timber Depot Chipgi/2/Govt Timber Dep Sirsi/26- 27/24374 (ANNEXURE E) and Auction No. MSTC/BLR/Deputy Conservator of Forests Sirsi/Govt Timber Depot Chipgi/2/Govt Timber Dep Sirsi/26- 27/24376 (ANNEXURE F) Only In So Far As It Relates To Demanding The Payment Of Forest Development Tax At The Rate Of 12% Of The Sale Value From The Petitioner. c) Issue a Writ of Mandamus or any other appropriate writ, order, or direction directing the Respondents to desist from claiming, demanding, or recovering the Forest Development Fee at 12% from the Petitioner without the authority of law. d) Direct The Respondents Not To Levy, Demand And Collect Forest Development Tax /Fees (FDT)/(FDF) In Future Purchase Made By 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." 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. - 5 - HC-KAR CNR: KAHC010549922026 NC: 2026:KHC:42491 WP No. 24977 of 2026 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 processing refunds where FDT has already been collected from the petitioner. Sd/- (SURAJ GOVINDARAJ) JUDGE PSJ List No.: 1 Sl No.: 29