IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF OCTOBER 2019 BEFORE THE HON’BLE MR. JUSTICE B.VEERAPPA WRIT PETITION NO.50130 OF 2019 (GM-FOR) BETWEEN:
1. AJESH WOODDEN FURNITURE PROPRIETORSHIP CONCERN PRERESENTED BY ITS PROPRIETOR SRI. P.K. RAJAN S/O LATE NARAYANAN AGED ABOUT 55 YERS OFFICE AT 239, A,B,C,D, IRIVETTY THOTTILANGADI, MALAPPURAM KERALA-673639.
2. MELAYIL FURNITURE PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SRI NARAYANAN POOZHIKUNNAN S/O VELU P.K.
AGED ABOUT 54 YEARS OFFICE AT KP 9/587 KAVANOOR, MALAPURAM KERALA-673639.
3. GOKULAM TIMBERS AND WOOD INDUSTRIES PROPRIETORSHIP CONCERN REPRSENTED BY ITS PROPRIETOR SRI. HARIDASAN S/O RAVUNNI P.K. AGED ABOUT 44 YEARS OFFICE AT KP 6/465 PERAKAMANNA ROAD IRIVETTY, MALAPPURAM, KERALA-673639.
4. KC FURNITURE & TIMBERS PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SRI. RIYASYDDIN NAGERI S/O MOHMMED N AGED ABOUT 31 YEARS OFFICE AT KP10/58, TOTTILANGADI KAVANOOR, MALAPPURAM, KERALA-673639.
5. P.C. TIMBERS PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SRI. POTTANAMCHALI MOHMMED S/O AHMMEDKUTTI HAJI AGED ABOUT 22 YEARS OFFICE AT KP 10/58, TOTTILANGADI KAVANOOR, MALAPPURAM, KERALA-673639.
… PETITIONERS (BY SRI. MANJUNATH M HEGDE, ADV., FOR SRI. T. SESHAGIRI RAO, ADV.) AND:
1. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY AND ADDL. CHIEF SECRETARY DEPARTMENT OF FOREST, ECOLOGY AND ENVIRONMENT, M.S. BUILDING AMBEDKAR VEEDHI, BANGALORE-560001.
2. THE PRINCIPAL CHIEF CONSERVATOR OF FOREST HEAD OF FOREST FORCE, ARANYA BHAVAN 18TH CROSS, MALLESHWARAM BANGALORE-560008.
3. THE DEPUTY CONSERVATOR OF FOREST MANGALORE DIVISION, MANGALORE-575001.
4. THE DEPUTY CONSERVATOR OF FOREST KUNDAPURA DIVISION KUNDAPURA, UDUPI DISTRICT-576201.
5. THE DEPUTY CONSERVATOR OF FOREST YELLAPURA DIVISION, YELLAPURA UTTAR KANNADA DISTRICT-581359.
6. THE DEPUTY CONSERVATOR OF FOREST KOPPA DIVISION KOPPA, SHIMOGA DISTRICT-577126.
7. THE DEPUTY CONSERVATOR OF FOREST SHIMOGA DIVISION, SHIMOGA SHIMOGA DISTRICT-577401.
8. THE DEPUTY CONSERVATOR OF FOREST SAGARA DIVISION SHIMOGA DISTRICT-577401.
9. THE DEPUTY CONSERVATOR OF FOREST BELAGAVI DIVISION BELGAVI, BELAGAVI DISTRICT-590003.
10. THE DEPUTY CONSERVATOR OF FOREST VIRAJPETE DIVISION, VIRAJPETE KODAGU DISTRICT-5.
11. THE DEPUTY CONSERVATOR OF FOREST SIRSI DIVISION, SIRSI UTTARA KANNADA DISTRICT-581402.
12. THE DEPUTY CONSERVATOR OF FOREST HALIYALA DIVISION, HALIYAL UTTAR KANNADA DISTRICT-581329.
13. THE DEPUTY CONSERVATOR OF FOREST HONNAVARA DIVISION HONNAVARA, UTTARA KANNADA DISTRICT-581334.
14. THE DEPUTY CONSERVATOR OF FOREST KARAWAR DIVISION, KARWAR UTTARA KANNADA DISTRICT-581301.
… RESPONDENTS (BY SRI. VIJAYKUMAR A. PATIL, AGA) - - -
This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to direct that the state government and its authorities cannot levy, demand and collect forest development tax at the rate of 12 percent on the sale consideration of the forest produce like timbers etc under section 98-a(1) of Karnataka forest act, 1963 in the state of Karnataka by the department of forest and in its different government forest depots in view of the judgment dated 4-10-2017 passed by the division bench of this Hon’ble court in W.P.No.43937-938/2016 and connected matters which is found at annexure-c and etc.
This Petition coming on for preliminary hearing this day, the Court made the following:-
ORDER Learned Additional Government Advocate is directed to take notice for the respondents.
2. The petitioner in this writ petition has sought for a direction that the State Government and its authorities cannot levy, demand and collect forest development tax at the rate of 12% on the sale consideration of forest produce and a direction to the respondents / State Government and its authorities to refund the entire amounts of forest development fee collected from the petitioners from 04.10.2017 till date along with interest.
3. Both the learned counsel for the parties jointly submit that the issue involved in the present writ petition is already considered and disposed off by this Court in the case of M/s.K.P.R.Timber Traders Vs. State of Karnataka by order dated 29.08.2019 passed in W.P.No.38941/2018 holding that the State Government has no authority to levy the forest development fee.
4. In view of the above and taking into consideration the fact that the dictum of the Division Bench of this Court in the case of B.Rudragouda and others in W.P.No.43937-98/2016 and connected matters dated 04.10.2017, any demand made by the respondents subsequent to the order passed by the Division Bench, cannot be sustained.
5. Accordingly, the writ petition is disposed off. It is needless to observe that in case demand has been made subsequent to decision of the Division Bench of this Court supra, the petitioner is entitled for refund of the amount in accordance with law.
Sd/- JUDGE RV