Karnataka High Court
Wood Craft vs The Chief Principal Conservator Of on 25 April, 2024
Author: Ravi V.Hosmani
Bench: Ravi V.Hosmani
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 25TH DAY OF APRIL, 2024
BEFORE
THE HON'BLE MR JUSTICE RAVI V.HOSMANI
WRIT PETITION NO.100345 OF 2021 (GM-FOR)
C/W
WRIT PETITION NO.102682 OF 2021 (GM-FOR)
WRIT PETITION NO.110327 OF 2019 (GM-FOR)
WRIT PETITION NO.102716 OF 2021 (GM-FOR)
WRIT PETITION NO.102169 OF 2023 (GM-FOR)
WRIT PETITION NO.104653 OF 2023 (GM-FOR)
WRIT PETITION NO.105151 OF 2023 (GM-FOR)
WRIT PETITION NO.106678 OF 2023 (GM-FOR)
WRIT PETITION NO.107877 OF 2023 (GM-FOR)
WRIT PETITION NO.102931 OF 2022 (GM-FOR)
WRIT PETITION NO.104348 OF 2022 (GM-FOR)
WRIT PETITION NO.104861 OF 2023 (GM-FOR)
WRIT PETITION NO.105062 OF 2023 (GM-FOR)
WRIT PETITION NO.105068 OF 2023 (GM-FOR)
WRIT PETITION NO.105220 OF 2023 (GM-FOR)
Digitally signed by
CHANDRASHEKAR WRIT PETITION NO.107360 OF 2023 (GM-FOR)
LAXMAN
KATTIMANI
Location: HIGH
COURT OF
WRIT PETITION NO.101859 OF 2024 (GM-FOR)
KARNATAKA
DHARWAD BENCH
WRIT PETITION NO.102270 OF 2024 (GM-FOR)
IN WP.NO.100345/2021
BETWEEN:
STYLE FURNITURE,
SY. NO. 323, PLOT NO.91,
C/O. BAPU N.HOSURKAR,
MAHAVEER NAGAR, BRAMH NAGAR, BELAGAVI-590008,
REPRESENT BY ITS PROPRIETOR,
MAHAMMED SHAFI NADAF,
AGE. 43 YEARS, OCC. BUSINESS, R/O. PLOT NO.14,
BADAMNJI MALA, UDYAMBAG, BELAGAVI.
...PETITIONER
(BY SRI. VITHAL S.TELI, ADVOCATE)
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN 18TH CROSS,
MALLESHWARAM, BENGALURU-560 001.
2. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION, YELLAPUR,
KARWAR-581359.
3. THE ASSISTANT CONSERVATOR OF FOREST,
GOVERNMENT TIMBER DEPOT, MUNDGOD,
UTTAR KANNADA-581349.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE WRIT IN
THE NATURE DECLARATION OR DIRECTION THAT THE
RESPONDENTS LEVYING FOREST DEVELOPMENT TAX/FEES UNDER
SECTION 98A OF THE KARNATAKA FOREST ACT IS CONTRARY TO
LAW DECLARE BY THIS HON'BLE COURT IN AIR 2018 KAR 19. II)
ISSUE A WRIT OF CERTIORARI OR ORDER QUASHING THE TAX
INVOICE BEARING NO.1070502/02-12-2020/234/236 DATED
14/12/2020 ISSUED BY RESPONDENT NO.2 AND 3 IN SO FAR AS
LEVYING OF 12 PER CENT FDT VIDE ANNEXURE A.
IN WP.NO.102682/2021
BETWEEN:
WOOD CRAFT,
H.NO.385, BHARAT NAGAR,
SHAHAPUR, BELAGAVI
REPRESENTED BY ITS PROPRIETOR
ASIF MUSTAK PEERJAD,
AGE. 33 YEARS,
OCC. BUSINESS,
R/O. VISHNU GALLI, VADAGAON,
BELAGAVI-590005.
...PETITIONER
(BY SRI. VITHAL S.TELI, ADVOCATE)
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FOREST,
ARANYA BHAVAN, 18TH CROSS,
MALLESHWARAM, BENGALURU-560001.
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
2. THE ASSISTANT CONSERVATOR OF FOREST,
GOVERNMENT TIMBER DEPOT, MUNDGOD,
UTTAR KANNADA-581349.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT IN THE
NATURE DECLARATION OR DIRECTION THAT THE LEVYING FOREST
DEVELOPMENT TAX/FEES BY THE RESPONDENTS UNDER SECTION
98A OF THE KARNATAKA FOREST ACT IS CONTRARY TO LAW
DECLARE BY THIS HON'BLE COURT IN AIR 2018 KAR 19. II.ISSUE A
WRIT OF CERTIORARI OR ORDER QUASHING THE TAX INVOICE
BEARING NO.1070502/05.04.2021/113/113 DATED 09.04.2021 IN
SO FAR AS LEVYING OF 12% FDT ISSUED BY R.NO.2 VIDE
ANNEXURE-C.
IN W.P.NO. 110327 OF 2019
BETWEEN:
1. SHRI. JAVED AKTHAR M.SHAIK,
AGE: 37 YEARS, OCC: BUSINESS,
PROP/O: UNIQUE FURNITURES,
# GAYATRI NAGAR, NEAR DHAKOJI HOSPITAL,
OLD PB ROAD, KHASBAG,
BELAGAVI-590003.
2. SHRI. RAFIQ K.TORGAL,
AGE: 36 YEARS, OCC: BUSINESS,
PROP/O: A.S.S. FURNITURE,
#1592 NAVI GALLI, DOBLE ROAD,
SHAHAPUR, BELAGAVI-590001.
3. SHRI. RIYAZ A. SHEIKH,
AGE: 41 YEARS, OCC: BUSINESS,
PROP/O: MAHARAJA FURNITURE,
NEAR POTE HOSPITAL, KHASBAG,
BELAGAVI-590001.
4. SHRI.VIJAY MARUTI BALEKINDRI,
AGE: 36 YEARS, OCC: BUSINESS,
PROP/O: SUDGURU FURNITURE,
BHARAT NAGAR, 6TH CROSS,
KHASBAG, BELAGAVI-590001.
...PETITIONERS
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
(BY SRI. SHREEVATSA HEDGE AND SOURABH HEDGE, ADVOCATES)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS PRINCIPAL SECRETARY,
AND ADDITIONAL CHIEF SECRETARY,
DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT,
M.S. BUILDNIG, 4TH FLOOR,
DR.AMBEDKAR VEEDHI, BENGALURU-560001.
2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS
HEAD OF FOREST FORCE,
"ARANYA BHAVAN", 8TH CROSS,
MALLESHWARAM, BENGALURU-560003.
3. THE DEPUTY CONSERVATOR OF FORESTS
YELLAPUR DIVISION, YALLAPUR-581359.
4. THE DEPUTY CONSERVATOR OF FORESTS
HALIYAL DIVISION, HALIYAL-581329.
5. THE ASSISTANT CONSERVATOR OF FORESTS
GOVERNMENT TIMBER DEPOT,
DANDELI-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF CONSTITUTION OF INDIA, PRAYING TO A WRIT OF MANDAMUS
DIRECTING THE RESPONDENTS TO DESIST FROM CLAIMING,
DEMANDING OR RECOVERING FOREST DEVELOPMENT FEE WITHOUT
AUTHORITY OF LAW. B) ISSUE A WRIT IN THE NATURE OF
MANDAMUS TO THE RESPONDENTS TO REFUND THE AMOUNT
ILLEGALLY RECOVERED FROM THE PETITIONERS IN THE FORM OF
FOREST DEVELOPMENT FEES.
IN W.P.NO. 102716 OF 2021
BETWEEN:
GURUKRUPA AGENCIES,
R/O. AT KHEMEWADI, TQ. KHANAPUR,
DIST. BELAGAVI,
REPRESENTED BY ITS PROPRIETOR
SHANTARAM GANGARAM HEBBALKAR,
AGE. 40 YEARS,
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
OCC. BUSINESS,
R/O. KHEMEWADI,
(KHENEWADI),
POST. IDDALHOIND, TQ. KHANAPUR,
DIST. BELAGAVI-591302.
...PETITIONER
(BY SRI. VITHAL S.TELI, ADVOCATE)
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN, 18TH CROSS, MALLESHWARAM,
BENGALURU-560001.
2. THE DEPUTY CONSERVATOR OF FOREST,
BELAGAVI DIVISION, GOVERNMENT TIMBER DEPOT,
BELAGVI, NEAR BUS STAND,
BELAGAVI-590001.
3. THE DEPUTY CONSERVATOR OF FOREST,
HALIYAL DIVISION, GOVERNMENT TIMBER DEPOT,
HALIYAL, UTTARA KANNADA-581349.
4. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR DIVISION, GOVERNMENT TIMBER DEPOT,
YELLAPUR, UTTARA KANNADA-581359.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF CONSTITUTION OF INDIA, PRAYING TO I) ISSUE WRIT IN THE
NATURE DECLARATION OR DIRECTION, DECLARING THAT THE
LEVYING FOREST DEVELOPMENT TAX/FEES BY THE RESPONDENTS
UNDER SECTION 98A OF THE KARNATAKA FOREST ACT IS
CONTRARY TO LAW DECLARE BY THIS HON'BLE COURT IN AIR 2018
KAR 19 II) ISSUE A WRIT OF MANDAMUS TO AS REFUND FDT 12%
TAX INVOICE BEARING NO.1070104/16-10-2019/6 DATED
22.10.2019 VIDE ANNEXURE-A 1070102/1-06-2020/18 DATED
22.06.2020 VIDE ANNEXURE-A1 1070104/17-06-2020/29 DATED
24.06.2020 VIDE ANNEXURE-A2 1070104/17-06-2020/28 DATED
24.06.2020 VIDE ANNEXURE-A3 1070501/29-06-2020/124 DATED
09.07.2020 VIDE ANNEXURE-A4, 1020102/14-08-2020/52 DATED
26.08.2020, VIDE ANENXURE-A5 1070104/16-10-2020/16 DATED
24.10.2020 VIDE ANNEXURE-A6 1070104/16-10-2020/15 DATED
24.10.2020 VIDE ANNEXURE-A7 1010102/11-02-2021/31 DATED
11.02.2021 VIDE ANNEXURE-A8 ISSUED BY THE RESPONDENT NO.2
TO 4 IN SO FAR LEVYING OF FOREST DEVELOPMENT TAX AS PER
SECTION 98A OF THE KARNATAKA FOREST ACT 1963 REFUND BY R1,
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WP No. 100345 of 2021
R2 TO R4 III) SEEKING WRIT IN THE NATURE OF MANDAMUS OR
DIRECTION DIRECTING THE RESPONDENTS TO REFUND FOREST
DEVELOPMENT TAX/FEES AT 12% LEVIED ON THE PETITIONER AS
PER ANNEXURE-A TO A8 ISSUED BY R.NOS. 2 TO 4.
IN WP.NO.102169/2023
BETWEEN:
BALKRISHNA MAHADEV HURUDE,
AGE. 32 YEARS, OCC. BUSINESS,
R/O. H.NO. 3334, MARATHA COLONY,
KANGRALI B.K., TAL AND DIST. BELAGAVI-590010.
...PETITIONER
(BY SRI. VITHAL S.TELI, ADVOCATE)
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN 18TH CROSS,
MALLESHWARAM, BENGALURU-560001.
2. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION, YELLAPUR,
DIST. UTTAR KANNADA-581359.
3. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION, YELLAPUR
DIST. UTTAR KANNADA-581359.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING THIS HON'BLE COURT,
I) ISSUE WRIT IN THE NATURE DECLARATION OR DIRECTION THAT
THE RESPONDENTS LEVYING FOREST DEVELOPMENT TAX/FEES
UNDER SECTION 98A OF THE KARNATAKA FOREST ACT IS
CONTRARY TO LAW DECLARE BY THIS HON'BLE COURT IN AIR 2018
KAR 19 AND WITHOUT AUTHORITY OF LAW. II) ISSUE A WRIT OR
CERTIORARI OR ORDER QUASHING THE TAX INVOICE BEARING
NO.1070501/07-03-1023/20 DATED 09/03/2023 VIDE IN SO FAR AS
LEVYING OF 12% ISSUE BY R.NO.2 & 3 FDT VIDE ANNEXURE-C.
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
IN WP.NO.104653/2023
BETWEEN:
SRI. VASUDEVA SAW MILL
MSTC/SRI. VASUDAVA SAW MILL/389851,
REPRESENTED BY ITS PROPRIETOR,
GURURAJ DEVENDRAPPA CHANNADASAR
HANUMAN TEMPLE ROAD, AMBEDAKAR NGAR,
16 12 AT SHIGGAON,
AGE. 42 EYARS, OCC. SAW MILL WORK,
TQ. SHIGGAON, DIST. HAVERI, PIN-581205.
...PETITIONER
(BY SRI. G.N. NARASAMMANAVAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA REPRESENTED
BY ITS SECRETARY, FOREST DEPARTMENT,
M.S. BUILDING, AMBEDKAR VEEDHI,
BANGALURU-560001.
2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST
ARANY BHAVAN, 4TH CROSS MALLESHWARM,
BENGALURU, PIN-560003.
3. THE DEPUTY CONSERVATOR OF FORESTS
HALIYAL DIVISION, HALIYAL, TQ. HALIYAL,
DIST. UTTAR KANNADA, PIN-581329.
4. THE ASSISTANT CONSERVATOR OF
FOREST GOVERNMENT TIMBER DEPOT
TQ. DANDELI, DIST. UTTARA KANNADA, PIN-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M. AAG, FOR
SRI.MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE A WRIT OF
CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION
NOTIFICATION BEARING AND BEARING SL NO. DATED 15/05/2023 ANS
BEARING SL NO. AA PRA MUU AA SAM (AASAM NI) B3 SALES-CR-
06/2022-23 ISSUED BY THE 2ND RESPONDENT VIDE ANNEXURE-A. II)
ISSUE WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE
INTIMATION LETTER DATED 25-07-2023 ISSUED IN FAVOUR OF
PETITIONER VIDE ANNEXURE-B, C, D, AND E.
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WP No. 100345 of 2021
IN WP.NO.105151/2023
BETWEEN:
RAGHURAJ CHANDRASHEKAR PATTAR
(MSTC/PANCHAL TOOLS AND LIFRT/425966)
PROPRIETOR PANCHAL TOOLS AND LIFT
AGE: 47 YEARS, OCC: BUSINESS,
R/O: D108 8TH CROSS, KSSIDC INDUSTRIAL AREA
GAMANAGATTI HUBBALLI-580032.
...PETITIONER
(BY SRI. G.N. NARASAMMANAVAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
FOREST DEPARTMENT
M.S. BUILDING, AMBEDKAR VEEDHI,
BENGALURU-560001.
2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST
ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM
BENGALURU-560003.
3. THE DEPUTY CONSERVATOR OF FORESTS
HALIYAL DIVISION, HALIYAL
TQ. HALIYAL, DIST. UTTAR KANNADA, PIN-581329.
4. THE ASSISTANT CONSERVATOR OF FOREST
GOVERNMENT TIMBER DEPOT
TQ. DANDELI, DIST. UTTAR KANDDA, PIN-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG, FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE A WRIT OF
CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION
NOTIFICATION BEARING AND BEARING SL.NO.DATED 15/05/2023
AND BEARING SL NO.AA PRA MUU AA SAM (AASAM NI) B3 SALES -
CR-06/2022-23 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A. II)
ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE
INTIMATION LETTER DATED 25-07-2023 ISSUED BY RESPONDENT
NO.3 TO PETITIONER VIDE ANNEXURE-B.
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WP No. 100345 of 2021
IN WP.NO.106678/2023
BETWEEN:
MUSTAQ AHAMED S/O. NAJEER AHAMED
AGE. 51 YEARS, OCC. WOOD FURNITURE WORK,
R/O. NERALAGI ROAD BELAVANTHANAKOPPA
SHIRALAKOPPA, TQ. SHIKARIPUR,
DIST. SHIVAMOGGA, PIN-577214.
...PETITIONER
(BY SRI. G.N. NARASAMMANAVAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
FOREST DEPARTMENT, M.S.BUILDING,
AMBEDKAR VEEDHI, BANGALURU-560001.
2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST
ARANY BHAVAN 4TH CROSS MALLESHWARM,
BENGALURU, PIN-560003.
3. THE DEPUTY CONSERVATOR OF FORESTS
YALLAPUR DIVISION, YALLAPUR,
TQ. YALLAPUR, DIST. UTTAR KANNADA, PIN-581329.
4. THE ASSISTANT CONSERVATOR OF FOREST
GOVERNMENT TIMBER DEPOT, TQ. KIRWATTI,
TQ. KIRWATTI, DIST. UTTAR KANNADA,
PIN-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG, FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE A WRIT OF
CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION
NOTIFICATION BEARING SL NO. DATED. 05-10-2023 AND BEARING SL
NO. AA PRA MUU A SAUM(AASUMANI) B-3 SALES CR -06/2022-23
ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A. II) ISSUE A WRIT OF
CERTIORARI QUASHING THE IMPUGNED THE SALE INTIMATION LETTER
DATED 06-11-2023 ISSUED TO THE PETITIONER VIDE ANNEXURE-B.
IN WP.NO.107877/2023
BETWEEN:
SHAFIA WOOD WORKS
(MSTC/SHAFIA WOOD WORKS/95298)
NAZEER AHMED
AGE. 54 YEARS, OCC. BUSINESS,
- 10 -
NC: 2024:KHC-D:6897
WP No. 100345 of 2021
R/O. DB STREET POST SHIRALAKOPPA,
TQ. SHIKARIPURA, DIST. SHIVAMOGGA, PIN-577428.
...PETITIONER
(BY SRI. G.N. NARASAMMANAVAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
FOREST DEPARTMENT, M.S. BUILDING,
AMBEDKAR VEEDHI, BENGALURU, PIN-560001.
2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST
ARANY BHAVAN, 4TH CROSS, MALLESHWARAM,
BENGALURU, PIN-560003.
3. THE DEPUTY CONSERVATOR OF FORESTS
HALIYAL DIVISION, HALIYAL, TQ. HALIYAL,
DIST. UTTAR KANNADA, PIN-581329.
4. THE ASSISTANT CONSERVATOR OF FOREST
GOVERNMENT TIMBER DEPOT DANDELI
TQ. HALIYAL, DIST. UTTAR KANNADA, PIN-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE WRIT OF
CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION
NOTIFICATION DATED 05/10/2023 AND BEARING SL NO.AA PRA
MUU AA SAM (AASAM NI) B3 SALE-CR-06/2022-23 ISSUED BY 2ND
RESPONDENT VIDE ANNEXURE-A. II) ISSUE WRIT OF CERTIORARI
QUASHING THE IMPUGNED THE SALE INTIMATION LETTER DATED
20-11-2023 ISSUED BY RESPONDENT NO.3 TO PETITIONER VIDE
ANNEXURE-B.
IN WP.NO.102931/2022
BETWEEN:
YELLAPUR FURNITURE BY ITS PROPRIETOR
MOHAMMAD ISMAIL HASANSAB SUNKAD,
AGE.51 YEARS, OCC.BUSINESS,
R/O.12 ISLAM GALLI, YELLAPUR,
DIST.UTTAR KANNADA-581359.
...PETITIONER
(BY SRI. VITHAL S.TELI, ADVOCATE)
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WP No. 100345 of 2021
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN 18TH CROSS, MALLESHWARAM,
BENGALURU-560001.
2. THE DEPUTY CONSERVATOR OF FOREST,
BELAGAVI-DIVISION, BELAGAVI NEAR CENTRAL
BUS STAND, BELAGAVI-590001.
3. THE DEPUTY CONSERVATOR OF FOREST,
HALIYAL-DIVISION, HALIYAL
DIST.UTTAR KANNADA-581359.
4. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION, YELLAPUR
DIST.UTTAR KANNADA-581359.
5. THE DEPUTY CONSERVATOR OF FOREST,
SIRSI-DIVISION, SIRSI, DIST.UTTAR KANNADA-581401.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN K.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE WRIT IN THE NATURE
DECLARATION OR DIRECTION THAT THE RESPONDENTS LEVYING FOREST
DEVELOPMENT TAX/FEES UNDER SECTION 98A OF THE KARNATAKA
FOREST ACT IS CONTRARY TO LAW DECLARE BY THIS HON'BLE COURT IN
AIR 2018 KAR 19. II) ISSUE A WRIT OF CERTIORARI OR ORDER QUASHING
THE TAX INVOICE BEARING NO.1020102/02-06-2022/27/1172 DATED
03/06/2022 IN SO FAR AS LEVYING OF 12% FDT VIDE ANNEXURE-F III)
ISSUE A WRIT OF MANDAMUS OR DIRECTION DIRECTING THE
RESPONDENTS TO REFUND THE FTD OF 12% COLLECTED AS PER
ANNEXURE- A TO E.
IN WP.NO.104348/2022
BETWEEN:
KRISHANA GOVIND SHIVAGEKAR @ SHIVANGEKAR,
AGE. 52 YEARS, OCC. BUSINESS,
R/O. PLOT NO.12, MRUTANJAY NAGAR,
ANGL, BELAGAVI-590006,
DIST. UTTAR KANNADA-581359.
...PETITIONER
(BY SRI. VITHAL S.TELI AND SRI. YASH R.NADKARNI, ADVOCATES)
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN, 18TH CROSS, MALLESHWARAM,
BENGALURU-560001.
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WP No. 100345 of 2021
2. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION, YELLAPUR
DIST. UTTAR KANNADA-581359.
3. THE DEPUTY CONSERVATOR OF FOREST,
HAILYAL-DIVISION, HAILYAL,
DIST. UTTAR KANNADA-581359.
4. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION, YELLAPUR,
DIST. UTTAR KANNADA-581359.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M,KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE WRIT IN THE
NATURE DECLARATION OR DIRECTION THAT THE RESPONDENTS
LEVYING FOREST DEVELOPMENT TAX/FEES UNDER SECTION 98A OF
THE KARNATAKA FOREST ACT IS CONTRARY TO LAW DECLARE BY THIS
HON'BLE COURT IN AIR 2018 KAR 19 AND WITHOUT AUTHORITY OF
LAW. II) ISSUE A WRIT OF CERTIORARI OR ORDER QUASHING THE TAX
INVOICE BEARING NO.1070501/23-08-2022/78 DATED 26/08/2022
PASSED BY RESPONDENT NO.2 VIDE IN SO FAR AS LEVYING OF 12%
FDT VIDE ANNEXURE-A. III) ISSUE A WRIT OF MANDAMUS OR
DIRECTION DIRECTING THE RESPONDENTS TO REFUND THE FTD OF
12% COLLECTED AS PER ANNEXURE-B TO H.
IN WP.NO.104861/2023
BETWEEN:
BAPUGOUDA S/O. KASHINATAGOWDA PATIL,
(MSTC/ BAPUGOUDA K PATIL/423656)
AGE. 45 YEARS, OCC. AGRICULTURE,
R/O. KUNDUR, BANKAPUR ROAD,
TQ. SHIGGAON, DIST. HAVERI, PIN. 581202.
...PETITIONER
(BY SRI. G.N. NARASAMMANAVAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
FOREST DEPARTMENT, M.S.BUILDING,
AMBEDKAR VEEDHI, BANGALURU-PIN-560001.
2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST,
ARANY BHAVAN, 4TH CROSS, MALLESHWARM,
BENGALURU, PIN-560003.
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WP No. 100345 of 2021
3. THE DEPUTY CONSERVATOR OF FORESTS,
HALIYAL DIVISION, HALIYAL
TQ. HALIYAL, DIST. UTTAR KANNADA, PIN-581329.
4. THE ASSISTANT CONSERVATOR OF FOREST,
GOVERNMENT TIMBER DEPOT,
TQ. DANDELI, DIST. UTTARA KANNADA, PIN-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG, FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE A WRIT OF
CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION
NOTIFICATION BEARING AND BEARING SL NO. DATED. 15/05/2023
AND BEARING SL.NO. AA PRA MUU AA SAM (AASAM NI) B3 SALES
CR-06/2022-23 ISSUED BY 2ND RESPONDENT VIDE ANNEXURE-A. II)
ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE
INTIMATION LETTER DATED. 24-07-2023 TO 27-07-2023 ISSUED BY
RESPONDENT NO.3 TO PETITIONER VIDE ANNEXURE-B, C, D, E, F,
G, H, J, K, L, AND M.
IN WP.NO.105062/2023
BETWEEN:
KALYANI FURNITURE
REPRESENTED BY ITS SOLE PROPRIETOR SHRI DEEPAK
S/O. LAXMAN GANGANE,
AGE. 42 YEARS, OCC. BUSINESS,
R/O. JOSHI GALLI, SHAHAPUR, BELAGAVI-590005.
...PETITIONER
(BY SRI. VITHAL S.TELI, ADVOCATE)
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN 18TH CROSS,
MALLESWARAM, BENGALURU-560001.
2. THE DEPUTY CONSERVATOR OF FOREST,
HALIYAL-DIVISION, HALIYAL,
DIST. UTTARA KANNAD-589359.
3. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION, YELLAPUR,
DIST. UTTARA KANNAD-581359.
4. THE DEPUTY CONSERVATOR OF FOREST,
BELAGAVI DIVISION, NEAR BUS STAND,
BELAGAVI-590001.
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WP No. 100345 of 2021
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE WRIT IN
THE NATURE DECLARATION OR DIRECTION THAT THE FOREST
DEVELOPMENT TAX/FEES AT 12% LEVIED BY RESPONDENTS UNDER
SECTION 98A OF THE KARNATAKA FOREST ACT ON PURCHASE OF
TIMBER AS PER ANNEXURE-B TO H AND J TO M IS CONTRARY TO
LAW DECLARE BY THIS HON'BLE COURT IN AIR 2018 KAR 19 AS
PER. II) ISSUE A WRIT OF MANDAMUS OR DIRECTION DIRECTING
THE RESPONDENTS TO REFUND THE FOREST DEVELOPMENT
TAX/FEES LEVIED AT 12% AS PER ANNEXURE-B TO H AND J TO M.
S
PARTICULARS DATE RSPD ANNX
N
1. 1070501/29-06-2020/165 09/07/2020 3 "B"
2. 1070101/19-07-2020/27 23/07/2020 2 "C"
3. 1020102/14-08-2020/33 26/08/2020 4 "D"
4. 1020102/14-08-2020/32 26/08/2020 4 "E"
5. 1070501/10-12-2020/110 17/12/2020 3 "F"
6. 1020102/11-02-2021/7 11/02/2021 4 "G"
7. 1070501/30-03-2021/75 01/04/2021 3 "H"
8. 1070501/23-08-2021/101 26/08/2021 3 "J"
9. 1070501/23-06-2022/71 26/08/2022 3 "K"
10. 1070501/07-03-2023/80 09/03/2023 3 "L"
11. email sale intimation letter 03/08/2023 3 "M"
IN WP.NO.105068/2023
BETWEEN:
ANUSHA FRNITURE WORK
REPRESENTED BY ITS SOLE PROPRIETOR
SHRI UDAY S/O. KRISHNA BELGAONKAR,
AGE. 32 YEARS, OCC. BUSINESS,
R/O. #400/1 NAVI GALLI, DHAMANE,
TAL AND DIST BELAGAVI-590005.
...PETITIONER
(BY SRI. VITTHAL S.TELI, ADVOCATE)
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN, 18TH CROSS,
MALLESWARAM, BENGALURU-560001.
2. THE DEPUTY CONSERVATOR OF FOREST,
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WP No. 100345 of 2021
HALIYAL-DIVISION, HALIYAL,
DIST. UTTARA KANNAD-589359.
3. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR -DIVISION, YELLAPUR,
DIST. UTTARA KANNAD-581359.
4. THE DEPUTY CONSERVATOR OF FOREST,
BELAGAVI DIVISION, NEAR BUS STAND,
BELAGAVI-590001.
5. THE DEPUTY CONSERVATOR OF FOREST,
KHANAPUR DIVISION, KHANAPUR,
DIST. BELAGAVI-591302.
6. THE DEPUTY CONSERVATOR OF FOREST,
TAVARGATTI-DIVISION. TAVARGATTI,
TQ. KHANAPUR, DIST. BELAGAVI-591301.
7. THE DEPUTY CONSERVATOR OF FOREST,
GUNJI DIVISION, GUNJI TAL. KHANAPUR,
DIST. BELAGAVI-591302.
...RESPONDENTS
(BY SRI. GANGADHAR J,M. AAG, FOR
SRI. MADANMOHAN M.KHANNU, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE WRIT IN
THE NATURE DECLARATION OR DIRECTION THAT THE FOREST
DEVELOPMENT TAX/FEES AT 12% LEVIED BY RESPONDENTS
UNDER SECTION 98A OF THE KARNATAKA FOREST ACT ON
PURCHASE OF TIMBER AS PER ANNEXURE-B TO H, J TO N IS
CONTRARY TO LAW DECLARE BY THIS HON'BLE COURT IN AIR 2018
KAR 19 AS PER. II) ISSUE A WRIT OF MANDAMUS OR DIRECTION
DIRECTING THE RESPONDENTS TO REFUND THE FOREST
DEVELOPMENT TAX/FEES LEVIED AT 12% AS PER ANNEXURE-B TO
H, J TO N.
S PARTICULARS DATE RSPD ANNX
N
12. email sale intimation letter 13/02/2020 7 "B"
13. email sale intimation letter 14/02/2020 5 "C"
14. email sale intimation letter 18/06/2020 2 "D"
15. email sale intimation letter 19/06/2020 2 "E"
16. email sale intimation letter 19/10/2020 2 "F"
17. email sale intimation letter 10/12/2020 3 "G"
18. email sale intimation letter 01/08/2021 6 "H"
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
19. 1020101/08-11/2021/24/4346 09/11/2021 4 "J"
20. email sale intimation letter 22/08/2022 2 "K"
21. 1070103/03-03-2023/24 10/03/2023 2 "L"
22. 1020102/09-06-2023/28/1045 10/06/2023 4 "M"
23. email sale intimation letter 03/08/2023 2 "N"
IN WP.NO.105220/2023
BETWEEN:
1. S S FURNITURE
REPRESENTED BY ITS SOLE PROPRIETOR,
SHRI. MOHAMMED SALIM MOHAMMED YASIN SOUDAGAR,
AGE. 52 YEARS, OCC: BUSINESS,
R/O. MARKET STREET CAMP, BELAGAVI-590005.
2. SHRI MOHAMMED SALIM
MOHAMMED YASIN SOUDAGAR,
AGE. 52 YEARS, OCC. BUSINESS,
R/O. MARKET STREET, CAMP, BELAGAVI-590005.
...PETITIONERS
(BY SRI. VITTHAL S.TELI, ADVOCATE)
AND:
1. THE CHIEF PRINCIPAL CONVSERVATOR OF FORESTS,
ARANYA BHAVAN 18TH CROSS, MALLESWARAM,
BENGALURU-560001.
2. THE DEPUTY CONSERVATOR OF FOREST,
YELLAPUR-DIVISION YELLAPUR
DIST. UTTARA KANNADA -581359.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG, FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF CONSTITUTION OF INDIA, PRAYING TO,I) ISSUE WRIT IN THE
NATURE DECLARATION THAT LEVYING OF THE FOREST
DEVELOPMENT TAX/FEES AT 12% BY THE RESPONDENT UNDER
SECTION 98A OF THE KARNATAKA FOREST ACT IS CONTRARY TO
LAW DECLARE BY THIS HON BLE COURT IN AIR 2018 KAR 19 AS
PER. II) ISSUE A WRIT OF MANDAMUS OR DIRECTION DIRECTING
THE RESPONDENTS TO NOT INSIST FOR DEPOSITING THE FOREST
DEVELOPMENT TAX/FEES AT 12 % AS PER EMAIL SALE INTIMATION
LETTER DATED 03/08/2023 VIDE ANNEXURE-B, EMAIL SALE
INTIMATION LETTER DATED 04/08/2023 VIDE ANNEXURE-C AND
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WP No. 100345 of 2021
EMAIL SALE INTIMATION LETTER DATED 08/08/2023 VIDE
ANNEXURE-D.
IN WP.NO.107360/2023
BETWEEN:
SWAPNAGANDHA RESORT PVT. LTD.,
SY NO. 239, 240 AND 245
VIRDI, TQ. DODAMAG, DIST. SINDHUDURG,
STATE MAHARASHTRA-416512
REPRESENTED BY ITS DIRECTOR,
SIDHIR SHRIKANT NAIK,
AGE. 44 YEARS, OCC. BUSINESS/DIRECTOR,
R/O. FLAT NO. 403, B WING, 4TH FLOOR,
GANESH PARK APARTMENT, 2ND CROSS,
BHAGYA NAGAR, BELAGAVI-590006.
...PETITIONER
(BY SRI. VITHAL S.TELI, ADVOCATE)
AND:
1. THE CHIEF PRINCIPAL CONSERVATOR OF FORESTS,
ARANYA BHAVAN 18TH CROSS, MALLESWARAM,
BENGALURU-560001.
2. THE DEPUTY CONSRVATOR OF FOREST,
HALIYAL DIVISION, HALIYAL,
DIST. UTTARA KANNADA-589359.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITIONIS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO,I) ISSUE A WRIT IN
THE NATURE DECLARATION OR DIRECTION THAT LEVYING OF THE
FOREST DEVELOPMENT TAX / FEES AT 12 PERCENT BY THE
RESPONDENT UNDER SECTION 98A OF THE KARNATAKA FOREST
ACT IS CONTRARY TO LAW DECLARE BY THIS HON'BLE COURT IN
AIR 2018 KAR 19 AS PER ANNEXURE-B. II) ISSUE A WRIT OF
MANDAMUS OR DIRECTION DIRECTING THE RESPONDENTS TO NOT
INSIST FOR DEPOSITING THE FOREST DEVELOPMENT TAX/FEES AT
12 PERCENT AS PER EMAIL SALE INTIMATION LETTER DATED
23/11/2023 VIDE ANNEXURE-C AND C1 III) ISSUE A WRIT OF
MANDAMUS OR DIRECTION DIRECTING THE RESPONDENTS TO
REFUND THE FDT COLLECTED AS PER THE TAX INVOICE/BILL
BEARING 1070101/16-08-2022/163 IS PRODUCED AT ANNEXURE-D.
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
IN WP.NO.101859/2024
BETWEEN:
MADANI FURNITURE WORKS,
(MSTC/MADANI FURNITURE/ WORKS/95334)
ZAKIR KHAN S/O. DASTHGEER KHAN,
AGE. 50 YEARS, OCC. BUSINESS,
R/O. SHIRALAKOPPA HALLURU KHAN KERI,
1ST CROSS, TQ. SHIKARARIPUR, DIST. SHIMOGA,
KARNATAKA, PIN-577428.
...PETITIONER
(BY SRI. G.N. NARASAMMANAVAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA,
REPRESENTED BY ITS SECRETARY
FOREST DEPARTMENT, M.S.BUILDING,
AMBEDKAR VEEDHI, BANGALURU-560001.
2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST,
ARANY BHAVAN 4TH CROSS, MALLESHWARAM,
BENGALURU, PIN-560003.
3. THE DEPUTY CONSERVATOR OF FORESTS,
YELLAPUR DIVISION, YELLAPUR,
TQ. YELLAPUR, DIST. UTTAR KANNADA, PIN-581329.
4. THE ASSISTANT CONSERVATOR OF FOREST,
GOVERNMENT TIMBER DEPOT KIRWATTI,
YELLAPUR, TQ. YELLAPUR, DIST. UTTAR KANNADA
PIN-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE WRIT OF CERTIORARI
QUASHING THE IMPUGNED E-TENDER CUM AUCTION NOTIFICATION
DATED. 05/02/2024 AND BEARING SL NO. AA PRA MUU AA SAM (AASAM
NI) B3 SALES CR-06/2022-23 ISSUED BY 2ND RESPONDENT VIDE
ANNEXURE-A IN SO FAR AS PETITIONER IS CONCERNED. II) ISSUE
WRIT OF CERTIORARI QUASHING THE IMPUGNED THE SALE
INTIMATION LETTER DATED. 13-03-2024 ISSUED IN FAVOUR OF
PETITIONER ISSUED BY 3RD RESPONDENT VIDE ANNEXURE-B.
IN WP.NO.102270/2024
BETWEEN:
SRI. ASHOK S/O. BALAPPA JALIHAL,
AGE. 35 YEARS, OCC. AGRI. AND ADVOCATE,
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
R/O. 2ND CROSS, SAPTAPUR,
DHARWAD-580001,
(MSTC/ASHOK BALAPPA JALIHAL/504280)
...PETITIONER
(BY SRI. K.H. BAGI, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA,
BY ITS SECRETARY, DEPARTMENT OF FOREST,
M.S. BUILDING, AMBEDKAR VEEDHI,
BENGALURU-560001.
2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF FOREST,
ARANYA BHAVAN, 4TH CROSS, MALLESHWARAM,
BENGALURU-560003.
3. THE DEPUTY CONSERVATOR OF FOREST,
HALIYAL DIVISION, HALIYAL,
DIST. UTTAR KANNADA-581329.
4. THE ASSISTANT CONSERVATOR OF FOREST,
GOVT. TIMBER DEPOT DANDELI, TQ. DANDELI,
DIST. UTTAR KANNADA-581325.
...RESPONDENTS
(BY SRI. GANGADHAR J.M., AAG FOR
SRI. MADANMOHAN M.KHANNUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO, FOR THE REASONS
STATED ABOVE IT IS HUMBLY PRAYED THAT AFTER CALLING FOR THE
RECORDS AND PROCEEDS OF THE CASE THIS HON BLE COURT BE
PLEASED TO ISSUE, A) A WRIT IN THE NATURE OF CERTIORARI OR ANY
OTHER WRIT OR ORDER OR DIRECTION, QUASHING THE SALE
INTIMATION LETTERS BEARING AUCTION NUMBER MSTC/BLR/DEPUTY
CONSERVATOR OF FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT
DANDELI/43/DANDELI/23-24/55501 DATED. 26.03.2024 AND
MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF GOVT.
TIMBER DEPOT DANDELI/40/DANDELI/23-24/55498 DATED. 26.03.2024
ISSUED BY THE RESPONDENT NO.3 AND 4 IN SO FAR AS 12% FOREST
DEVELOPMENT TAX IS CONCERNED AT ANNEXURE-B AND B-1, BY
ALLOWING THE ABOVE WRIT PETITION, IN THE ENDS OF JUSTICE.
THESE WRIT PETITIONS COMING ON FOR ORDERS THIS DAY,
THE COURT MADE THE FOLLOWING:
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NC: 2024:KHC-D:6897
WP No. 100345 of 2021
ORDER
All these writ petitions involve common question of
law i.e., challenge of demand, levy and collection of Forest
Development Tax (for short 'FDT') by respondent-
State/Forest Authorities on purchases of timber by
petitioners. Therefore, they were clubbed, heard and taken
up for disposal together.
2. Learned counsel for petitioners submitted that
petitioners were regularly purchasing timber from Forest
Department by participating in e-auctions. It was
submitted, respondents introduced amendments to
Karnataka Forest Act, 1963 (for short 'Act') by inserting
Chapter XI-A and adding Sections 98-A and 98-B of Act
providing for levy of FDT. However, said provisions came
to be challenged before this Court in National Mineral
Development Corporation Limited Vs State of
Karnataka and Another1 ('NMDC' for short), wherein it
was held that petitioners lease holders/quari owners in
forest areas as not liable to pay FDT.
2015 SCC OnLine Kar 8620
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NC: 2024:KHC-D:6897
3. It was submitted, B.Rudragouda Vs State of
Karnataka and others2, wherein there was specific
challenge against constitutional validity of Act no.23 of
2016 amending Chapter XI-A of Act, this Court declared
amendment to be ultra vires Constitution of India. It was
observed, levy of Forest Development Fee (for short 'FDF')
by naming it as tax (FDT) was illegal and accordingly
directed refund.
4. Main grounds of challenge are that though
respondent-State had challenged Judgment in
B.Rudragouda's case before Hon'ble Apex Court in SLP
(Civil) no.4329-4386/2018, interim order granted was only
insofar as refund of tax and not judgment. Further, in
W.P.no.38941/2018, this Court by order dated 29.08.2019
quashed invoices demanding FDT after decision in NMDC
and B.Rudragouda's cases, by holding same to be illegal.
In view of above it was contended that demand and levy
of FDT was illegal and sought for quashing. It was
2017 SCC OnLine Kar 2785
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NC: 2024:KHC-D:6897
submitted, in few cases petitioners had already paid FDT
and on above grounds were seeking refund thereof.
5. On other hand, Sri Gangadhar J.M., learned
Additional Advocate General appearing for
Sri Madanmohan M.Khannur, learned Additional
Government Advocate, sought to contend that decision in
NMDC case was under challenge before Hon'ble Supreme
Court in SLA (C) nos.6219-6313/2016 [C.A.No.3974-
4068/2016] while decision in B'Rudragouda's case was
under challenge in SLP (Civil) no.4329-4386/2018
[C.A.No.3214-3271/2018] and interim order against
refund of FDT was granted. It was further submitted,
decision in W.P.no.38941/2018, was challenged in
W.A.no.743/2021, wherein interim order against
demand/collection of FDT/FDF was granted. It was
submitted, in view of above, all cases which would be
subject to outcome of matters before Hon'ble Supreme
Court and Division Bench of this Court.
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NC: 2024:KHC-D:6897
6. Heard learned counsel and perused writ petition
records.
7. From above, it is seen that petitioners are
challenging demand and collection of FDT on purchases of
timber from respondents. There is no dispute that
demand/collection of FDT is referable to Chapter XI-A
inserting Sections 98-A and B of Act, which is held ultra
vires in B.Rudragouda's case and though same is
challenged before Hon'ble Apex Court, decision is not
stayed and interim order is granted only against refund.
Likewise, even in appeal filed against decision in
W.P.no.38941/2018, there is interim order against
demand and collection of FDT.
8. In view of above, instead of keeping these
matters pending, writ petitions are disposed of holding
demand, collection and refund of FDT would be subject to
final outcome of W.A.no.743/2021 and connected matters
pending before this Court, and C.A.No.3974-4068/2016
and C.A.No.3214-3271/2018, pending before Hon'ble
Supreme Court.
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NC: 2024:KHC-D:6897
It would be needless to mention that respondent
authorities would take further action only after disposal of
said matters by issuing fresh demand or take action for
refund insofar as petitioners herein are concerned,
wherever FDT is already collected by respondents.
Sd/-
JUDGE
AM
