IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 27^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 107854 OF 2025 (GM-FOR)

BETWEEN:

TVJ MINERAL PROCESSING PROJECTS PVT. LTD., R/BY AUTHORIZED MANAGER/DIRECTOR JAGADEESHA T.V.

AGE: 56 YEARS, OCC: LEGAL MANAGER R/O: NO.59/1A, SRIGANDHA NAGAR, KONICA GARMENTS ROAD, HEGGANAHALLI, BENGALURU, DIST: BENGALURU- 581346.

…PETITIONER (BY SRI. R.H. ANGADI, ADVOCATE)

AND:

1. THE STATE OF KARNATAKA, RAKESH S R/BY ITS SECRETARY, HARIHAR DEPARTMENT OF FOREST, D RA ig K it E a S ll H y s S ig H n A ed R I b H y AR M.S. BUILDING AMBEDKAR VEEDI, Date: 2025.10.31

06:27:46 +0000 BENGALURU- 560001.

2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST, ARANYA BHAVAN, 18^TH CROSS, MALLESHWARAM, BENGALURU- 560003.

3. THE DEPUTY CONSERVATOR OF FOREST, YELLAPUR DIVISION, YELLAPUR, TQ: YELLAPUR, DIST: UTTAR KANNADA- 581359.

4. THE ASSISTANT CONSERVATOR OF FOREST, GOVERNMENT TIMBER DEPOT MUNDGOD, TQ: MUNDGOD, DIST: UTTAR KANNADA-

581349.

…RESPONDENTS (BY SRI. V.S. KALSURMATH, AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, I. A WRIT IN THE NATURE OF CERTIORARI, QUASHING THE IMPUGNED SALE INTIMATION MAIL LETTERS DATED 18.08.2025 (4.00PM), 18.08.2025 (5.25PM), 19.08.2025 (10.24AM), 19.08.2025 (1.14PM) VIDE ANNEXURE B, C, D AND E RESPECTIVELY, IN SO FAR AS 12% FDT IS CONCERNED, BY ALLOWING THIS WRIT PETITION TO MEET THE ENDS OF JUSTICE, II. A WRIT IN THE NATURE OF MANDAMUS, DIRECTING RESPONDENT NO.2 TO REFUND THE FDT AMOUNT TO THE EXTENT OF 12% COLLECTED ON TOTAL MATERIAL VALUE AS PER SALE INTIMATION MAIL LETTERS DATED 18.08.2025 (4.00PM), 18.08.2025 (5.25PM), 19.08.2025 (10.24AM), 19.08.2025 (1.14PM) VIDE ANNEXURE B, C, D AND E RESPECTIVELY. III. ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION AS DEEMED FIT AND PROPER BE ISSUED, IN THE INTEREST OF JUSTICE AND EQUITY.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

1. Learned counsel appearing for the parties in unison would submit that, the issue in the lis stands covered by judgment rendered by Coordinate Bench of this Court in W.P. No.101529/2025, disposed off on 27^th February, 2025. The Coordinate Bench of this Court held as follows:

“Heard the learned counsel Sri K.H.Bagi on behalf of the petitioner and learned HCGP for respondents No.1 to 4.

2. Though this matter is listed for preliminary hearing, with consent of both the parties, same is taken up for final disposal.

3. The petitioner is seeking to quash the Sale Intimation letters dated 25.02.2025 issued by respondents No.3 and 4 insofar as 12% Forest Development Tax is concerned at Annexure-B.

4. The petitioner has participated in the public e-

Tender-cum-Auction of timber at Dandeli as per the schedule dated 24.02.2025, which has already been sold through a public e-Tender-cum-Auction notification issued by the 2nd respondent/authority. The petitioner is the successful bidder of forest products from the respondents in auction bids by selecting the lots as per e-bills. Surprisingly, the petitioner received Sale Intimation letters dated 24.02.2025 issued respondents No.3 and 4 vide Annexure-B, who levied FDT to an extent of 12% on the wood purchased by the petitioner. The levy of tax of Forest Development Tax at 12% is what is questioned by the petitioner on the ground that it is contrary to law and also contrary to the judgment rendered by this Court in Writ Petition No.43937-43938 of 2016 and connected matters in the case of B.Rudragouda vs. State of Karnataka and others.

5. Learned counsel for the petitioner relies on the judgment of this Court in B.Rudragouda (supra), whereby this Court has held that Section 98A of the Karnataka Forest Act to be ultra vires to the Constitution of India. Learned counsel also relies upon the judgment in the case of National Mineral Development Corporation Limited vs. State of Karnataka and another , w