- 1 - HC-KAR CNR: KAHC010530312026 NC: 2026:KHC:41584 WP No. 24188 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 24188 OF 2026 (GM-FOR) BETWEEN: GREENWOOD FURNITURE AND TIMBERS NO 18, POWER LOOM INDUSTRIAL AREA, A EXTENSION, BANNIMANTTAPA MYSORE - 570 001 REPRESENTED BY ITS PROPRIETOR SYED AKBAR (REGISTERED UNDER KARNATAKA GOODS AND SERVICES ACT 2017) …PETITIONER (BY SRI. PRATHEEP K.C, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS SECRETARY FOREST DEPARTMENT, M.S. BUILDING, AMBEDKAR VEEDHI BENGALURU - 560 001. 2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST, ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM BENGALURU - 560 003. 3. CONSERVATOR OF FOREST Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010530312026 NC: 2026:KHC:41584 WP No. 24188 of 2026 KODAGU DISTRICT MADIKERI - 34. 4. CONSERVATOR OF FOREST CHAMARAJANAGAR DISTRICT CHAMARAJANAGAR - 45. 5. CONSERVATOR OF FOREST, D.K. DISTRICT MANGALORE - 575 001. 6. CONSERVATOR OF FOREST, CHIKMAGALUR DISTRICT CHIKKAMAGALUR - 574 045. 7. CONSERVATOR OF FOREST UTTARA KANNADA DISTRICT SIRSI - 29. 8. CONSERVATOR OF FOREST SHIMOGGA DISTRICT SHIVAMOGGA - 56. 9. CONSERVATOR OF FOREST MYSORE DISTRICT, MYSORE - 67. 10. CONSERVATOR OF FOREST BELAGAVI DISTRICT BELAGAM - 67. 11. CONSERVATOR OF FOREST HASSAN DISTRICT, HASSAN - 01. …RESPONDENTS (BY SRI. PANINI A.H, AGA) - 3 - HC-KAR CNR: KAHC010530312026 NC: 2026:KHC:41584 WP No. 24188 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS. (B) ISSUE WRIT OR ORDER/S OR DIRECTIONS TO DECLARE THAT THE STATE GOVERNMENT AND ITS AUTHORITIES CANNOT LEVY OR DEMAND, AND COLLECT FOREST DEVELOPMENT TAX AT 12 PERCENT ON THE SALE CONSIDERATION OF THE FOREST PRODUCE LIKE TIMBERS ETC., UNDER SECTION 98-A (1) OF KARNATAKA FOREST ACT, 1963 IN THE STATE OF KARNATAKA BY THE DEPARTMENT OF FOREST AND IN ITS DIFFERENT GOVERNMENT FOREST DEPOTS OF KARNATAKA IN VIEW OF THE JUDGMENT DATED 04.10.2017 PASSED BY THE DIVISION BENCH OF THIS HONBLE COURT IN W.P.NO.43937-43938/2016 AND VIDE ANNUSSURE-D CONNECTED MATTERS IN THE INTEREST OF JUSTICE 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 Additional Government Advocate accepts notice for the respondents 2. The Petitioner is before this Court seeking for the following reliefs: - 4 - HC-KAR CNR: KAHC010530312026 NC: 2026:KHC:41584 WP No. 24188 of 2026 a. To call for records. b. Issue writ or order/s or directions to declare that the State Government and its authorities cannot levy or demand, and collect Forest Development tax @ 12% on the sale consideration of the Forest produce like timbers etc., under section 98-A (1) of Karnataka Forest Act, 1963 in the State of Karnataka by the Department of Forest and in its different Government Forest Depots of Karnataka in view of the judgment Vide dated 04.10.2017 passed by the Division Bench of this Hon'ble Court in W.P.No.43937-43938/2016 vide Annexure-D and connected matters in the interest of justice. c. Issue a writ of mandamus or any other appropriate writ or order or directions directing the respondents/State Governments and its authorities to refund the entire amount of Forest Development Fee which was collected. from the petitioner from 04.10.2017 till date along with interest since the said levy and collection is contrary to the directions issued by Division Bench of this Hon'ble Court dated 04.10.2017 in d. Grand such other relief/s as this Hon'ble Court may deem fits under these circumstances of the case, in the interests 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: - 5 - HC-KAR CNR: KAHC010530312026 NC: 2026:KHC:41584 WP No. 24188 of 2026 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 processing refunds where FDT has already been collected from the petitioner. Sd/- (SURAJ GOVINDARAJ) JUDGE GJM List No.: 1 Sl No.: 17