Karnataka High Court
Abdulgafar S/O. Chamansab Bani vs The State Of Karnataka on 27 January, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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NC: 2025:KHC-D:1571
WP No. 100464 of 2025
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 27TH DAY OF JANUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 100464 OF 2025 (GM-FOR)
BETWEEN:
ABDULGAFAR S/O. CHAMANSAB BANI,
PROP. OF REHAMAN SAW MILL,
PLACE OF BUSINESS. SURVEY NO.33,
SHIVANOOR, TQ. KITTUR,
DIST. BELAGAVI, R/AT GURUWAR PETH,
KITTUR, KARNATAKA -591115.
...PETITIONER
(BY SMT. GOURI SHANKAR MOT, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA,
REP. BY ITS PRINCIPAL SECRETARY
AND ADDITIONAL CHIEF SECRETARY
DEPARTMENT OF FOREST, ECOLOGY AND
ENVIRONMENT, M.S. BUILDING,
DR. AMBEDKAR VEEDHI,
VISHAL BENGALURU -560001.
NINGAPPA
PATTIHAL 2. THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS,
ARANAYA BHAVAN, 18TH CROSS,
Digitally signed by
VISHAL NINGAPPA
MALLESHWARAM, BENGALURU- 560003.
PATTIHAL
Location: High Court of
Karnataka, Dharwad 3. THE DEPUTY CONSERVATOR OF FORESTS,
Bench
Date: 2025.01.29 YELLAPUR DIVISION, YELLAPUR,
10:54:02 +0530
DIST. UTTAR KANNADA -581359.
4. THE DEPUTY CONSERVATOR OF FORESTS,
BELGAUM DIVISION, BELGAUM,
DIST. BELGAUM -590016.
...RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA)
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NC: 2025:KHC-D:1571
WP No. 100464 of 2025
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227
OF THE CONSTITUTION OF INDIA IS PRAYING TO, WHEREFORE IT IS
MOST RESPECTFULLY PRAYED THAT THIS HON BLE COURT MAY
KINDLY BE PLEASED TO ISSUE WRIT OF CERTIORARI AND
MANDAMUS. TO QUASH THE FOREST DEVELOPMENT TAX (FDT) AS
LEVIED BY THE RESPONDENT NO. 3 AND 4 AS IN INVOICE BILL NO.
1020102/06-12-2022/48 ON DATED. 08/08/2023, INVOICE BILL NO.
1070501/03-08-2023/11 ON DATED. 06/12/2022 I.E. ANNEXURE - B
AND C REFUND THE SAME TO THE PETITIONER. AND DIRECT THE
RESPONDENT NO. 3 AND 4 NOT TO LEVY, DEMAND AND COLLECT
FOREST DEVELOPMENT TAX (FDT) IN FUTURE PURCHASE MADE BY
THE PETITIONER IN RESPECT OF TIMBER AND OTHER FOREST
PRODUCES AUCTIONED / SOLD BY THE FOREST DEVELOPMENT IN
THE GOVERNMENT TIMBER DEPOT ACROSS THE STATE OF
KARNATAKA.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THERIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
Heard the petitioner's counsel and also the learned
AGA for respondent.
2. Counsel for petitioner would contend that the writ
petition is filed praying this Court to quash the Forest
Development Tax (FDT) as levied by the respondents No.3
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and 4 as in invoice bill No.1020102/06-12-2022/48 on
dated 08.08.2023, invoice bill No.1070501/03-08-2023/11
on dated 06.12.2022 i.e. Annexure - B and C refund the
same to the petitioner and direct the respondents No.3
and 4 not to levy, demand and collect Forest Development
Tax (FDT) in future purchase made by the petitioner in
respect of timber and other forest produces auctioned /
sold by the forest development in the Government Timber
Depot across the State of Karnataka in view of the
judgment rendered by the Division Bench of this Hon'ble
Court on 04.10.2017 in the case of Sri. B. Rudragouda
vs. State of Karnataka and others reported in AIR
2018 KAR 19.
3. The counsel relying upon the judgment in the
case of B. Rudragouwda also produced Annexures-E, F
and G wherein also an order has been passed that
petitioners therein shall be entitled for refund of the
amount. Counsel also submit that respondents have
already collected an amount of Rs.88,388/-. Hence,
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prayed this Court to quash the same in view of the
judgment of the Division Bench of Court in Sri B.
Rudragouda case.
4. Per contra, learned AGA would submit that this
Court in series of connected matters in W.P.
No.101820/2024 disposed of on 23.04.2024, having taken
note of the judgment in the case of B. Rudragrouda and
also having taken note of the factual aspect disposed of
the writ petitions 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.Nos.3974-4068/2016 and
C.A.Nos.3214-3271/2018 pending before the Hon'ble Apex
Court and also observed that it would be needless to
mention that respondent-authorities would take further
action only after disposal of the said matters by issuing
fresh demand or take action for refund insofar as
petitioner herein is concerned, wherever FDT is already
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collected by respondents. Learned AGA would submit that
this writ petition may be disposed of with such direction.
5. Having heard the petitioner's counsel and also the
learned AGA, taken note of Annexures-E, F and G and also
the judgment referred by the learned AGA W.P.
No.101820/2024 disposed of on 23.04.2024. When the
matter is ceased before the Hon'ble Apex Court with
regard to refund of amount is concerned and in B.
Rudragouda's case, this Court passed an order to refund
the amount which was collected as FDT in respect of
timber and other forest produces from respondents. The
same has been questioned and a decision is not yet taken
by the Apex Court and only interim order has granted
against refund of the amount as observed in paragraph 7
of the judgment in W.P.No.101820/2024 and connected
matters. Taking into note of the paragraph 8 of the
judgment in the aforesaid writ petition wherein
observation is made that the matter is pending before the
Writ Appellate Court as well as before the Apex Court, it is
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needless to mention that respondent authorities would
take further action only after the disposal of the said
matters by issuing fresh demand or take action for refund
insofar as petitioner herein is concerned, wherever FDT is
already collected by the respondents, this writ petition is
accordingly 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.Nos.3974-4068/2016 and
C.A.Nos.3214-3271/2018 pending before the Apex Court.
Sd/-
(M.NAGAPRASANNA)
JUDGE
NAA
