- 1 - HC-KAR NC: 2026:KHC-D:904 WP No. 100409 of 2026 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 23RD DAY OF JANUARY, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO.100409 OF 2026 (GM-FOR) BETWEEN: SAGAR MOHAN NARVEKAR, AGE 42 YEARS, OCC.: TIMBER MERCHANT, H.NO.99, NAIK GALLI, NITTUR, TQ. KHANAPUR, DIST. BELAGAVI-591302. - PETITIONER (BY SRI. VIJAY M.MALALI, ADVOCATE FOR SRI. A.P. HEGDE, ADVOCATE) AND: 1. STATE OF KARNATAKA REP. BY ITS PRINCIPAL SECRETARY AND ADDITIONAL CHIEF SECRETARY, DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BENGALURU-560001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVAN, 18TH CROSS, MALLESHWARAM, BENGALURU-560003. 3. DEPUTY CONSERVATOR OF FORESTS, YELLAPURA DIVISION, HALIYAL, U.K. DIST-581329. 4. DEPUTY CONSERVATOR OF FORESTS, YELLAPUR DIVISION, U.K. DIST.581 359. 5. DEPUTY CONSERVATOR OF FORESTS, BELAGAVI DIVISION, BELAGAVI DIST-590001. - RESPONDENTS (BY SMT. GIRIJA S.HIREMATH, HCGP) Digitally signed by YASHAVANT NARAYANKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC-D:904 WP No. 100409 of 2026 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT IN THE NATURE OF CERTIORARI QUASHING ANNEXURE-A INVOICE BILL DATE 26.08.2024 AND DIRECT RESPONDENT NO.3 TO REFUND FOREST DEVELOPMENT TAX COLLECTED FROM THE PETITIONER AND ISSUE WRIT DIRECTING THE RESPONDENTS NO.3 TO 5 NOT TO LEVY, DEMAND AND COLLECT FOREST DEVELOPMENT TAX IN RESPECT OF TIMBER AND OTHER FOREST PRODUCES AUCTIONED/SOLD BY THE FOREST DEPARTMENT IN THE GOVERNMENT TIMBER DEPOTS ACROSS THE STATE OF KARNATAKA AND ETC.,. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, 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) “Writ in the nature of certiorari quashing Annexure-A bearing Invoice Bill dated 26.08.2024 and direct respondent No.3 to refund Forest Development Tax collected from the petitioner; (II) Issue Writ directing the respondents No. 3 to 5 not to levy, demand and collect Forest Development Tax in respect of timber and other forest produces auctioned/ sold by the Forest Department in the Government - 3 - HC-KAR NC: 2026:KHC-D:904 WP No. 100409 of 2026 Timber Depots across the State of Karnataka; (III) Pass such other orders as this Hon’ble Court deems fit under the facts and circumstances of the case including the award of costs in the interest of justice and equity.” 2. It is the case of the petitioner that he had purchased the firewood from respondent No. 3 in the auction held from 19.08.2024 to 26.08.2024 totally amounting to Rs.3,01,908.65 and the Forest Development Tax 12% was also imposed as indicated in the Tax invoice/sale bill dated 25.10.2024 where it is stated that Forest Department Tax was introduced as per Section 98A of the Karnataka Forest Act. 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 unconstitutional and has struck down the same. 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 14.10.2017 in so far 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. 1 AIR 2018 KAR 19 - 4 - HC-KAR NC: 2026:KHC-D:904 WP No. 100409 of 2026 3. Learned H.C.G.P. submitted that the Hon'ble Apex Court had stayed the refund of the Forest Development Tax collected from the petitioner. As such the prayer no. 1 is not maintainable. As far as prayer No.2 is concerned, she 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. As far as the first prayer of the petitioner 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 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: - 5 - HC-KAR NC: 2026:KHC-D:904 WP No. 100409 of 2026 ORDER i. Accordingly, the writ petition is disposed of. ii. All IAs in this petition stand disposed of. Sd/- JUSTICE LALITHA KANNEGANTI BVV CT: UMD List No.: 1 Sl No.: 36