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Karnataka High Court
The Jai Malhar Furniture vs The State Of Karnataka on 9 February, 2026
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NC: 2026:KHC-D:1821
WP No. 100787 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 9TH DAY OF FEBRUARY, 2026
BEFORE
THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI
WRIT PETITION NO.100787 OF 2026 (GM-FOR)
BETWEEN:
THE JAI MALHAR FURNITURE,
REPRESENTED BY RAJESHWARI RAJU KADOLKAR,
AGE. 48 YEARS, OCC. BUSINESS,
KULGI ROAD, TQ. DANDELI,
DIST. UTTAR KANNADA-581325.
(MSTC/JAI MALHAR FURNITURE/575519)
...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.
Digitally signed by
CHANDRASHEKAR
LAXMAN KATTIMANI 2. THE ADDL. PRINCIPAL CHIEF
Location: HIGH CONSERVATOR OF FOREST,
COURT OF
KARNATAKA ARANYA BHAVAN, 4TH CROSS,
MALLESHWARAM, BENGALURU-560003.
3. THE DEPUTY CONSERVATOR OF FOREST,
HALIYAL DIVISION, HALIYAL,
DIST. UTTAR KANNADA-581329.
4. THE DEPUTY CONSERVATOR OF FOREST,
YALLAPUR DIVISION, YALLAPUR,
DIST. UTTARA KANNADA-581359.
5. THE ASSISTANT CONSERVATOR OF FOREST,
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WP No. 100787 of 2026
HC-KAR
GOVT. TIMBER DEPOT DANDELI,
TQ. DENDELI, DIST. UTTARA KANNADA-581325.
6. THE RANGE FOREST OFFICE,
GOVT. TIMBER DEPOT BHAGAWATI,
TQ. HALIYAL, DIST. UTTAR KANNADA-581363.
7. THE RANGE FOREST OFFICE,
GOVT. TIMBER DEPOT KULAGI,
TQ. HALIYAL, DSIT. UTTAR KANNADA-581363.
8. THE ASSISTANT CONSERVATOR OF FOREST,
GOVT. TIMBER DEPOT KIRUVATTI,
TQ. YALLAUR, DIST. UTTAR KANNADA-581412.
9. THE ASSISTANT CONSERVATOR OF FOREST,
GOVT. TIMBER DEPOT MUNDAGOD,
TQ. MUNDGOD, DIST. UTTARA KANNADA-581349.
...RESPONDENTS
(BY SMT. GIRIJA S.HIREMATH, HCGP)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF CONSTITUTION OF INDIA, PRAYING 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/23/DANDELI/25-26/58038 DATED 27.01.2026,
MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/ACF
GOVT. TIMBER DEPOT DANDELI/25/DANDELI/25-26/58048
DATED 28.01.2026, MSTC/BLR/DEPUTY CONSERVATOR OF
FORESTS HALIYAL/ACF GOVT. TIMBER DEPOT
DANDELI/28/DANDELI/25-26/58079 DATED 28.01.2026 AND
MSTC/BLR/DEPUTY CONSERVATOR OF FORESTS HALIYAL/RANGE
FOREST OFFICER VIRNOLI/8/KULGI/25-26/58627 DATED
29.01.2026 ISSUED BY THE RESPONDENT NO. 3, 5 AND 7 IN SO
FAR AS 12% FOREST DEVELOPMENT TAX IS CONCERNED AT
ANNEXURE-B, BY ALLOWING THE ABOVE WRIT PETITION, IN
THE ENDS OF JUSTICE. B) SUCH OTHER WRIT OR ORDERS OR
DIRECTION MAY DEEM FIT UNDER THE FACTS AND
CIRCUMSTANCES OF THE CASE, BE ISSUED IN THE INTEREST
OF JUSTICE.
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NC: 2026:KHC-D:1821
WP No. 100787 of 2026
HC-KAR
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
prayer:
"PRAYER
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/23/Dandeli/25-26/58038 dated
27.01.2026, MSTC/BLR/Deputy Conservator of Forests
Haliyal/ACF Govt. Timber Depot
Dandeli/25/Dandeli/25-26/58048 dated 28.01.2026,
MSTC/BLR/Deputy Conservator of Forests Haliyal/ACF
Govt. Timber Depot Dandeli/28/Dandeli/25-26/58079
dated 28.01.2026 and MSTC/BLR/Deputy Conservator
of Forests Haliyal/Range Forest Officer
Virnoli/8/Kulgi/25-26/58627 dated 29.01.2026
issued by the Respondent No. 3, 5 and 7 in so far as
12% Forest Development Tax is concerned at
Annexure-B, by allowing the above writ petition, in the
ends of justice.
b) Such other writ or orders or direction may deem fit
under the facts and circumstances of the case, be
issued in the interest of justice."
2. It is the case of the petitioner that he has participated in
the Public e-Tender cum auction of timber Dandelion as per the
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HC-KAR
schedule 27.01.2026, 28.01.2026 and 29.01.2026. The
petitioner is successful bidder of the forest products from the
respondents in auction bids by selecting the lots as per e-bills.
The petitioner was surprised to receive sale intimation letters
mail from the respondents authorities and they have levied FDT
to an extent of 12% on the wood purchased by the petitioner is
erroneous and contrary to the law.
3. Learned counsel appearing for the petitioner submits
that levying FDT at 12% on purchase of wood is contrary to law
declared by this Court in WP.No.43937/2016 reported in 2017
(4) AKR 738.
4. 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 14.10.2017 insofar as refund is
AIR 2018 KAR 19
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HC-KAR
concerned. It is submitted that in the light of the above, there
shall be a direction not to levy and there may be direction as
prayed for.
5. Learned High Court Government Pleader appearing for
respondents submits 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.
6. 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 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
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HC-KAR
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 I.As. in this petition shall stand closed.
Sd/-
JUSTICE LALITHA KANNEGANTI
MEG
CT: UMD
List No.: 1 Sl No.: 7
