Karnataka High Court
Alnavar Timbers vs The State Of Karnataka on 11 August, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
-1-
NC: 2025:KHC-D:10043
WP No. 103880 of 2022
HC-KAR
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 11TH DAY OF AUGUST, 2025
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 103880 OF 2022 (GM-FOR)
BETWEEN:
1. ALNAVAR TIMBERS
R/BY ITS PROPRIETOR,
SRI. SHAHAJAD NABISAB MUNAWAR,
AGE. 40 YEARS,
OCC. PROPRIETOR,
R/O. NEHRU NAGAR,
ALNAVAR,
DIST. DHARWAD-581103
2. S M ENTERPRISES
R/BY ITS PROPRIETOR
SRI. MOHAMMAD RASUL JUNJWADKAR
AGE. MAJOR,
OCC. PROPRIETOR,
Digitally signed
by GIRIJA A. R/O. HALAKAENI BELAGAVI,
BYAHATTI DIST. DHARWAD-581103
Location: High
Court of
Karnataka, 3. MOHAMMAD SAKIB G. TEGUR
Dharwad Bench, R/BY ITS PROPRIETOR
Dharwad SRI. MOHAMMAD SAKIB
AGE. MAJOR,
OCC. PROPRIETOR,
R.O. 238 NEHRU NAGAR,
DIST. DHARWAD-581103
4. KINGS TIMBER
R/BY ITS PROPRIETOR
SRI. SIRAJ AHMED DASIKOP
AGE. MAJOR,
OCC. PROPRIETOR,
R/O. INDIRA NAGAR,
-2-
NC: 2025:KHC-D:10043
WP No. 103880 of 2022
HC-KAR
ALNAVAR,
DIST. DHARWAD-581103
5. MOHAMMAD AASIF A HANGAL
R/BY ITS PROPRIETOR,
MOHAMMAD AASIF A HANGAL
AGE. MAJOR,
OCC. PROPRIETOR,
R/O. 1344, NEHRU NAGAR,
ALNAVAR,
DIST. DHARWAD-581103
6. SHIVANAND CHARANTAYYA KADAYYANAVARMATH
R/BY ITS PROPRIETOR
SHIVANAND CHARANTAYYA KADAYYANAVARMATH
AGE. 69 YEARS,
OCC. PROPRIETOR,
R/O. INDIRA NAGAR,
ALNAVAR,
DIST. DHARWAD-581103
7. NATIONAL TIMBERS DEPOT
R/BY ITS PROPRIETOR
SOHEBAHMED F. TALIKOTI
AGE. MAJOR,
OCC. PROPRIETOR,
R/O. AZAD ROAD,
ALNAVAR,
DIST. DHARWAD-581103
...PETITIONERS
(BY SRI. R H ANGADI, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
BY ITS SECRETARY,
DEPARTMENT OF FOREST,
M.S. BUILDING,
AMBEDKAR VEEDHI,
BENGALURU-560001
2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST
ARANYA BHAVAN,
4TH CROSS, MALLESHWARAM,
-3-
NC: 2025:KHC-D:10043
WP No. 103880 of 2022
HC-KAR
BENGALURU-560003
3. THE DEPUTY CONSERVATOR OF FOREST,
HALIYAL DIVISION,
HALIYAL,
TQ. HALIYAL,
DIST. UTTAR KANNADA-581329
4. THE ASSISTANT CONSERVATOR OF FOREST,
GOVT. TIMBER DEPOT,
TQ. DANDELI,
DIST. UTTAR KANNADA-581325
...RESPONDENTS
(BY SRI. SHARAD V. MAGADUM., AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN
THE NATURE OF CERTIORARI OR ANY OTHER ORDERS QUASHING
THE NOTIFICATION DATED 27.07.2022 BEARING NO.APRAMUASM
(ASMNI)B3.SELS.CR-06/2022-23, ISSUED BY THE 2ND RESPONDENT
VIDE ANNEXURE-A AND SALE INTIMATION LETTER ISSUED BY THE
RESPONDENT NO.3 AND 4, VIDE ANNEXURE-B DATED 24.08.2022,
ANNEXURE-C DATED 26.08.2022, ANNEXURE-D DATED 24.08.2022,
ANNEXURE-E DATED 24.08.2022 ANNEXURE-F DATED 30.08.2022,
ANNEXURE-G DATED 31.08.2022, ANNEXURE-H DATED 31.08.2022,
IN SO FAR AS 12% FOREST DEVELOPMENT TAX IS CONCERNED, BY
ALLOWING THE ABOVE WRIT PETITION TO MEET THE ENDS OF
JUSTICE AND ETC.
THIS WRIT PETITION, COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
1. Learned Additional Government Advocate accepts notice for Respondents.
-4-
NC: 2025:KHC-D:10043 WP No. 103880 of 2022 HC-KAR
2. The Petitioners are before this Court seeking for the following reliefs:
a. Issue a writ in the nature of certiorari or any other orders quashing the notification dated 27.07.2022 bearing No. ApraMuASm (AsmNi)B3. Sels.CR- 06/2022-23, issued by the 2nd Respondent vide Annexure-A and Sale intimation Letter issued by the R3 and R4, vide Annexure-B, dated 24.08.2022, Annexure-C dated 26.08.2022, Annexure-D dated 24.08.2022, Annexure-E dated 24.08.2022, Annexure-F dated 30.08.2022, Annexure-G dated 31.08.2022, Annexure-H dated 31.08.2022, in so far as 12% Forest Development Tax is concerned, by allowing the above writ petition to meet the ends of justice.
b. Pass such other writ or order or direction may deem fit under the facts and circumstances of the case, be issued in the interest of justice.
3. Similar matter has been decided by the Co-ordinate Bench of this Court on 09.07.2024 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) Writ Petition is allowed.
ii) The demand, collection, and refund of Forest Development Tax (FDT) are subject to the final -5- NC: 2025:KHC-D:10043 WP No. 103880 of 2022 HC-KAR 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 form the Petitioners.
Sd/-
(SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 122