[Cites 4, Cited by 0]
Karnataka High Court
The Jjc Engineering Pvt Ltd vs The State Of Karnataka on 17 February, 2026
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NC: 2026:KHC-D:2395
WP No. 101091 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 17TH DAY OF FEBRUARY, 2026
BEFORE
THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI
WRIT PETITION NO.101091 OF 2026 (GM-FOR)
BETWEEN:
THE JJC ENGINEERING PVT. LTD.,
REPRESENTED BY JOSEPH GEORGE KUNNEL,
AGE. 58 YEARS, OCC. BUSINESS,
R/O. NO 301, THANKS COURT II FLOOR,
OMBR LAYOUT, BENGALURU-560043
(MSTC/JCC ENGINEERING PVT. LTD/98991)
...PETITIONER
(BY SRI. K H BAGI, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA,
BY ITS SECRETARY,
DEPARTMENT OF FOREST,
M. S. BUILDING, AMBEDKARVEEDHI,
Digitally
signed by
YASHAVANT
BENGALURU 560001.
YASHAVANT NARAYANKAR
NARAYANKAR Date:
2026.02.18
10:45:05
+0530
2. THE ADDL. PRINCIPAL CHIEF CONSERVATOR OF
FOREST,
ARANYABHAVAN, 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. UTTAR KANNADA-581359.
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5. THE ASSISTANT CONSERVATOR OF FOREST,
GOVT. TIMBER DEPOTDANDELI,
TQ. DANDELI, DIST. UTTAR KANNADA-581325.
...RESPONDENTS
(BY SRI. T. HANUMAREDDY, AGA)
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 ISSUED
BY THE RESPONDENT NO. 3 AND 5 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.
THIS WRIT PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI
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WP No. 101091 of 2026
HC-KAR
ORAL ORDER
The present writ petition is filed seeking the following
prayers:
" i) 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 issued by the Respondent No. 3 & 5 in so
far as 12% Forest Development Tax is concerned at
Annexure-B, by allowing the above writ petition, in
the ends of justice.
ii) 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 had
purchased the timber and forest products m respondent No.3
in E-tender amounting to Rs.13,95,649/- including the Forest
Development Tax at 12% as indicated in the sale intimation
letter dated 27.01.2026, where it is stated that Forest
Department Tax was introduced as per Section 98A of the
Karnataka Forest Act. 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
AIR 2018 KAR 19
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HC-KAR
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 04.10.2017
insofar as refund is 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.
3. Learned AGA submitted 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.
4. 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,
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HC-KAR
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 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 IAs in this petition stands disposed of.
Sd/-
JUSTICE LALITHA KANNEGANTI
JTR
CT: CNB
List No.: 1 Sl No.: 21
