IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

WRIT PETITION NO. 36860 OF 2025 (GM-FOR)

BETWEEN:

SRI. S SANDEEP

S/O LATE A.A. SHIVADASAN,

AGED ABOUT 37 YEARS,

PROPRIETOR OF SKYLARK TIMBERS, FOREST TRANSPORT CONTRACTOR,

NEAR P C L D BANK, AGRAHARA,

N.R. PURA, CHIKKAMAGALURU DISTRICT - 577 134.

…PETITIONER

(BY SRI. NANDAN HEGDE, ADVOCATE)

AND:

1. THE STATE OF KARNATAKA

REP. BY ITS SECRETARY FOREST DEPARTMENT,

Digitally signed

AMBEDKAR VEEDHI,

by SHWETHA

RAGHAVEND RA BENGALURU - 560 001.

Location: HIGH

COURT OF

KARNATAKA

2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST

ARANYA BHAVAN, 18TH CROSS,

MALLESHWARAM, BENGALURU - 560 003.

3. KARNATAKA STATE FOREST INDUSTRIES

CORPORATION LIMITED

(A GOVERNMENT OF KARNATAKA UNDERTAKING)

VANA VIKAS, 3RD FLOOR,

18TH MAIN ROAD,

MALLESHWARAM, BANGALORE - 560 003.

4. THE DEPUTY CONSERVATOR OF FORESTS AND REGIONAL MANAGER, KSFIC LTD., SHIMOGA, HONNALI ROAD, SHIMOGA - 577 201.

5. THE DEPUTY CONSERVATOR OF FOREST DAVANAGERE DIVISION, DAVANAGERE - 577 002.

6. THE DEPUTY CONSERVATOR OF FOREST SHIVAMOGGA DIVISION, SHIVMOGGA - 577 201.

…RESPONDENTS (BY SRI. B. RAVINDRANARH, AGA)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTIONS TO DECLARE THAT THE STATE GOVERNMENT AND ITS AUTHORITIES CANNOT LEVY OR DEMAND, AND COLLECT FOREST DEVELOPMENT TAX AT 12PERCENT 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 AS PER THE CONDITION MENTIONED IN CLAUSE 2 OF THE TENDER NOTIFICATION DATED 05-11- 2025 BEARING NO. KSFIC/RM- SMG/FW AND PW SALE/2025-

26 AS PER ANNEXURE-D 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. Accepting the reasons stated in support of I.A.No.1/2025, production of certified copy of Annexure-

D is dispensed with. Accordingly, I.A.No.1/2025

3. The petitioner is before this Court seeking for the following reliefs:

(a) Issue writ in the nature of Mandamus, 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 as per the condition mentioned in clause 2 of the tender notification dated 05-11-2025 Bearing No. KSFIC/RM-SMG/FW & PW SALE/2025-26 as per ANNEXURE-D.

(b) Grant 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.

4. 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 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 petitioners.

SD/-

(SURAJ GOVINDARAJ)

JUDGE GJM List No.: 1 Sl No.: 27