Karnataka High Court
Mskl Wood And Furnitures vs The State Of Karnataka on 11 August, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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NC: 2025:KHC-D:10055
WP No. 105465 of 2025
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. 105465 OF 2025 (GM-FOR)
BETWEEN:
MSKL WOOD AND FURNITURES
REPRESENTED BY ITS PROPRIETOR
MITHUN
S/O SHANKAR
AGE MAJOR, OCC. BUSINESS
R/O SHAKHAPUR TANDA, TQ. SHAHAPUR,
DIST. YADAGIRI 585287
...PETITIONER
(BY SMT. KAVITA K RATHOD, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
Digitally signed
by GIRIJA A. REP. BY ITS SECRETARY
BYAHATTI DEPARTMENT OF FOREST
Location: High M.S.BUILDING, AMEDKAR BEEDI
Court of
Karnataka, BENGALURU 560001
Dharwad Bench,
Dharwad 2. THE DEPUTY CONSERVATOR OF FOREST
HALIYAL DIVISION, HALIYAL 581329
3. THE ASSISTANT CONSERVATOR OF FOREST
GOVT. TIBER DIPOT DANDELI, TQ. DANDELI
DIST. UTTARA 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
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NC: 2025:KHC-D:10055
WP No. 105465 of 2025
HC-KAR
NATURE OF CERTIORARI/OR OF APPROPRIATE NATURE/ORDER(S)
AND SET ASIDE THE SALE INTIMATION LETTERS DATED 28.07.2025
BEARING AUCTION NUMBER MSTC/BLR/DEPUTY CONSERVATOR OF
FOREST HALIYAL/ACF GOVT. TIMBER DEPOT
DANDELI/2/DANDELI/25-26/23245 (ANNEXURE-B), SALE
INTIMATION LETTER DATED 29.07.2025 BEARING AUCTION NO.
MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT.
TIMBER DEPOT DANDELI/3/DANDELI/25-26/23247 (ANNEXURE-C)
SALE INTIMATION LETTER DATED 29.07.2025 BEARING AUCTION
NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF
GOVT. TIMBER DEPOT DANDELI/4/DANDELI/25-26/23248
(ANNEXURE-D) SALE INTIMATION LETTER DATED 29.07.2025
BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF
FOREST HALIYAL/ACF GOVT. TIMBER DEPOT
DANDELI/5/DANDELI/25-26/23253 (ANNEXURE-E) SALE INTIMATION
LETTER DATED 29.07.2025 BEARING AUCTION NO.
MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT.
TIMBER DEPOT DANDELI/6/DANDELI/25-26/23254 (ANNEXURE-F)
SALE INTIMATION LETTER DATED 30.07.2025 BEARING AUCTION
NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF
GOVT. TIMBER DEPOT DANDELI/7/DANDELI/25-26/23256
(ANNEXURE-G) SALE INTIMATION LETTER DATED 30.07.2025
BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF
FOREST HALIYAL/ACF GOVT. TIMBER DEPOT
DANDELI/8/DANDELI/25-26/23257 (ANNEXURE-H) SALE
INTIMATION LETTER DATED 30.07.2025 BEARING AUCTION NO.
MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF GOVT.
TIMBER DEPOT DANDELI/9/DANDELI/25-26/23266 (ANNEXURE-J)
SALE INTIMATION LETTER DATED 31.07.2025 BEARING AUCTION
NO. MSTC/BLR/DEPUTY CONSERVATOR OF FOREST HALIYAL/ACF
GOVT. TIMBER DEPOT DANDELI/12/DANDELI/25-26/23273
(ANNEXURE-K) SALE INTIMATION LETTER DATED 01.08.2025
BEARING AUCTION NO. MSTC/BLR/DEPUTY CONSERVATOR OF
FOREST HALIYAL/ACF GOVT. TIMBER DEPOT
DANDELI/17/DANDELI/25-26/24119 (ANNEXURE-L), AS FAR AS
DEMAND OF 12 / FOREST DEVELOPMENT TAX (FDT) IS CONCERNED
AND ETC.
THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY,
THE COURT MADE THE FOLLOWING:
CORAM: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
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WP No. 105465 of 2025
HC-KAR
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
1. Learned Additional Government Advocate accepts notice for Respondents.
2. The Petitioner is before this Court seeking for the following reliefs:
a. Issue a writ in the nature of Certiorari/or of appropriate nature/order(s) and set aside the Sale Intimation Letters dated 28.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23245 (Annexure-B), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23247 (Annexure-C), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23248 (Annexure-D), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23253 (Annexure-E), Sale Intimation Letters dated 29.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23254 (Annexure-F), Sale Intimation Letters dated 30.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23256 (Annexure-G), Sale Intimation Letters dated 30.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot -4- NC: 2025:KHC-D:10055 WP No. 105465 of 2025 HC-KAR Dandeli/2/Dandeli/25-26/23257 (Annexure-H), Sale Intimation Letters dated 30.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23266 (Annexure-J), Sale Intimation Letters dated 31.07.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/23273 (Annexure-K), Sale Intimation Letters dated 01.08.2025 bearing auction number MSTC/BLR/Deputy Conservator of Forest Haliyal/ACF Govt. Timber depot Dandeli/2/Dandeli/25-26/24119 (Annexure-L), as far as demand of 12% Forest Development Tax (FDT) is concerned; and/or b. May pass any other order(s)/direction(s) the Hon'ble Court deems fit in the interest of justice and equity.
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 outcome of W.A.No.743/2021 and related -5- NC: 2025:KHC-D:10055 WP No. 105465 of 2025 HC-KAR 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 Petitioner.
Sd/-
(SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 49