- 1 - HC-KAR NC: 2026:KHC-D:2625 WP No. 101419 of 2026 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 19TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO. 101419 OF 2026 (GM-FOR) BETWEEN: PADMAVATI WOOD AND FURNITURE, A PROPRIETORSHIP, R/BY ITS PROPRIETOR, SMT.SHYAMALA W/O GANAPATI NILEKANI, AGED. 46 YEARS, OCC. BUSINESS, R/O. 619, BESIDE 4 NO. SCHOOL, KUMATA ROAD, NILEKANI, NILEKANI POST, SIRSI TALUK, DIST. UTTAR KANNADA-581403 …PETITIONER (BY SRI. PRATAPSING JADHAV, S.M. BYAGADI AND M. B. BALLARY, ADVS.) AND: 1. THE STATE OF KARNATAKA, R/BY IS SECRETARY, FOREST DEPARTMENT, M S BUILDING, AMBEDKAR VEEDHI, BENGALURU 560001. 2. THE CONSERVATOR OF FOREST, R/BY CONSERVATOR OF FOREST, UTTAR KANNADA DIVISION, DIST. KANNADA DIVISION, SIRSI DIVISION 581402. 3. THE DEPUTY CONSERVATOR OF FOREST, R/BY ITS DEPUTY CONSERVATOR OF FOREST, GOVERNMENT TIMBER DEPOT, SIRSI DIVISION, SIRSI, TQ. SIRSI, DIST. KANNADA DIVISION 581359. …RESPONDENTS (BY SRI.T. HANUMAREDDY, AGA) YASHAVANT NARAYANKAR Digitally signed by YASHAVANT NARAYANKAR Date: 2026.02.19 12:32:55 +0000 - 2 - HC-KAR NC: 2026:KHC-D:2625 WP No. 101419 of 2026 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA, PRAYING TO, A) ISSUE WRIT OF CERTIORARI QUASHING IMPUGNED SALE BILL/TAX INVOICE BEARING NO.1070402/17-03-2023/26 DATED 24.03.2023 ISSUED BY THE DEPUTY CONSERVATOR OF FOREST GOVERNMENT TIMBER DEPOT SIRSI DIVISION, SIRSI/3RD RESPONDENT VIDE ANNEXURE-E; B) ISSUE ANY OTHER WRIT OR DIRECTION AS DEEMED FIT BY THIS HON’BLE COURT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND TO MEET THE ENDS OF JUSTICE AND EQUITY. 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 prayers: “a) Issue writ of certiorari quashing Impugned sale Bill/Tax invoice bearing no.1070402/17- 03-2023/26 dated 24.03.2023 issued by the Deputy Conservator of Forest Government Timber Depot Sirsi Division, Sirsi/3rd respondent vide ANNEXURE-E; b) Issue any other writ or direction as deemed fit by this Hon’ble court on the facts and circumstances of the case and to meet the ends of justice and equity.” 2. It is the case of the petitioner that she had purchased the timber, poles and forest products from respondent No.3 in E-tender amounting to Rs.3,85,476/- including the Forest Development Tax at 12% as indicated in the sale intimation letter dated 24.03.2023, where it is stated - 3 - HC-KAR NC: 2026:KHC-D:2625 WP No. 101419 of 2026 that Forest Department Tax was introduced as per Section 98A of the Karnataka Forest Act. The 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. The 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 04.10.2017 insofar as refund is concerned. It is submitted that in the light of the above, there shall be a direction not to levy Forest Development Tax as prayed for. 3. Learned AGA submitted that the Hon'ble Apex Court had stayed the refund of the Forest Development Tax collected from the petitioner. Further, he 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. The prayer of the petitioner seeking to quash the sale intimation letter as far as imposition of FDT is concerned, in view of the appeal filed by the 1 AIR 2018 KAR 19 - 4 - HC-KAR NC: 2026:KHC-D:2625 WP No. 101419 of 2026 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: ORDER i. Accordingly, the writ petition is disposed of. ii. All IAs in this petition stands disposed of. Sd/- JUSTICE LALITHA KANNEGANTI JTR CT: CNB List No.: 1 Sl No.: 28