IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2019 BEFORE BETWEEN:
THE HON' BLE MR. JUSTICE B. VEERAPPA WRIT PETITION No.51442/2019(GM-FOR) 1 . WAYANADA TIMBERS, REGISTERED PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER SRI. JABIT P S/O BEERAN, AGED ABOUT 37 YEARS, OFFICE AT IX-527, SN-317-1, GROUND, ARIKKAPALLY BUILDING, KARANI, KANIYAMBETTA, WAYANAD, KERALA-673591.
2 . ATHEENA EXPORT REGISTERED PARTNERHSIP FIRM REPRESENTED BY ITS MANAGING PARTNER SRI SHAJI JOSEPH S/O KOSHY JOSEPH AGED ABOUT 56 YEARS, OFFICE AT IX-437, ERICKAVU, KARTHIKAPPALLY, ALAPPUZHA, KERALA-690516.
...PETITIONERS (BY SRI MANJUNATH, ADVOCATE FOR SRI T. SESHAGIRI RAO, ADVOCATE) AND:
1 . THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY AND ADDL. CHIEF SECRETARY, DEPARTMENT OF FOREST, ECOLOGY, AND ENVIRONMENT, M.S.BUIDLING, 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 DIVISON MANGALORE-575001.
4 . THE DEPUTY CONSERVATOR OF FOREST KUNDAPURA DIVISON, KUNDAPURA, UDUPI DISTRICT-576201.
5 . THE DEPUTY CONSERVATOR OF FOREST YELLAPURA DIVISON 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, BELAGAVI, BELAGAVI DISTRICT-590003.
10 . THE DEPUTY CONSERVATOR OF FOREST VIRAJPETE DIVISON, VIRAJPETE, KODAGU DISTRICT-57.
11 . THE DEPUTY CONSERVATOR OF FOREST SIRSI DIVISION, SIRSI, UTTARA KANNADA DISTRICT 581402.
12 . THE DEPUTY CONSERVATOR OF FOREST HALIYAL DIVISION, HALIYAL UTTARKANNADA 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 VIJAY KUMAR A PATIL, AGA) … THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 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% 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 A REPORTED JUDGMENT AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER The petitioners in the above writ petition have sought for:
a) issue of any writ or order or orders or directions 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 the Forest produce like timbers, etc under Section 98-A(1) of the 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 Court in W.P.No.43937- 938/2016 and connected matters which is a reported judgment in the interest of justice;
b) Issue a writ of mandamus or any other appropriate writ or order or directions directing the respondents/State Government and its authorities to refund the entire amounts of Forest Development Fee collected from the petitioners from 4.10.2017 till date along with interest since the said levy and collection is contrary to the directions issued by the Division Bench of this Court dated 4.10.2017 in W.P.No.43937-938/2016 and connected matters which is a reported judgment.
2. Both the learned Counsel for the petitioners, Sri Majunath M. Hegde for Sri T. Seshagiri Rao and Sri Vijayakumar A. Patil, learned Additional Government Advocate for the respondents submit that the issue involved in the present writ petition has already been considered and disposed in Writ Petition No.50130/2019 by the Order dated 25th October, 2019 wherein at paragraphs-3 and 4 read as under:
“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.
3. Accordingly, the writ petition is disposed off.
However, it is always open for the petitioners to file necessary application for refund of the amount, if collected towards Forest Development Tax from them after 4.10.2017 and the authorities shall consider the same in accordance with law.
Sd/- Judge Nsu/-