ASHOK S/O NAGESH SALASKAR vs THE STATE OF KARNATAKA
- Court
- Karnataka High Court
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HC-KAR
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WP No. 108689 of 2018
C/W WP No. 101263 of 2018
CNR: KAHC020042952018
IN THE HIGH COURT OF KARNATAKA AT DHARWAD
TH
DATED THIS THE 9 DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE RAGHAVENDRA SEETHARAM SRIVATSA
WRIT PETITION NO. 108689 OF 2018 (GM-TEN)
C/W
WRIT PETITION NO. 101263 OF 2018 (GM-TEN)
IN WP NO. 108689/2018
BETWEEN:
1. ASHOK S/O NAGESH SALASKAR,
AGED ABOUT 52 YEARS, OCC: BUSINESS,
R/O: H.NO. 1B/417, TOWNSHIP,
DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
2. MAHESH S/O MATA NAIK,
AGED ABOUT: 53 YEARS, OCC: BUSINESS,
R/O: 1194, NAIK STREET, OLD DANDELI,
DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
3. DANDELI ART ZONE,
BY ITS PROPRIETOR,
ARCHANA W/O SUNIL SOMANACHE,
AGED ABOUT: 38 YEARS, OCC: BUSINESS,
PLOT NO:26, A O BUILDING,
AMBEWADI ROAD, INDUSTRIAL ESTATE,
AMBEWADI, DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
ROHAN
HADIMANI
T
Digitally signed by
ROHAN HADIMANI T
Location: high court of
karnataka, dharwad
bench
Date: 2026.10.14
11:05:01 +0530
4. SATISH S/O VASANT GAONKAR,
AGED ABOUT: 46 YEARS, OCC: BUSINESS,
R/O: SONARWADA, JOIDA, TQ: JOIDA,
DIST: UTTARA KANNADA.
5. NAZEERAHMAD S/O ABDULSAB KILLEDAR,
AGED ABOUT: 52 YEARS, OCC: BUSINESS,
R/O: BARCHI ROAD, RAILWAY GATE, AMBEWADI,
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DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
6. JAMES S/O WILLIAM KALLUKOTE,
AGED ABOUT: 42 YEARS, OCC: BUSINESS,
44/A, BOMBAY CHAWL,
DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
7. VISHNUPRASAD S/O DATTARAM PAROLEKAR,
AGED ABOUT 48 YEARS, OCC: BUSINESS,
R/O: 2201/1, ADINARAYAN BUILDING,
NEAR WATER TANK, DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
8. ABDULHAMID S/O MOHAMMAD HASHIM RAHAT,
AGED ABOUT: 42 YEARS, OCC: BUSINESS,
R/O: FOREST QUARTERS PANCH BATTI,
DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
9. MAWAB SAB S/O KASIMDADA SAYED,
AGED ABOUT: 62 YEARS, OCC: BUSINESS,
R/O: NEAR RAILWAY STATION,
OLD DANDELI, DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
10. LAKSMI W/O GAJANAN SUTAR,
AGED ABOUT: 32 YEARS, OCC: BUSINESS,
R/O: 92, AMBABHAVANI TEMPLE,
DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
11. JOHNSON S/O SIENJAR RODRIGUSE,
AGED ABOUT: 41 YEARS, OCC: BUSINESS,
R/O: DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
12. IBRAHIM S/O ABDULKHADER KHAN,
AGED ABOUT: 46 YEARS, OCC: BUSINESS,
R/O: 11/59, NEAR RAILWAY STATION,
AMBEWADI, DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
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13. MOHAMMAD RAFIQ S/O ABDULKHADER KHAN,
AGED ABOUT: 46 YEARS, OCC: BUSINESS,
R/O: LIG/16 NEAR OLD KPC COLONY,
DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
14. ASHOK S/O APPU NAIK
AGED ABOUT: 47 YEARS, OCC: BUSINESS,
KULGI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
15. RUBEENA KOUSAR W/O IMTIYAZ ATTAR,
AGED ABOUT: 32 YEARS, OCC: BUSINESS,
R/O: 454, III NO GEAT,
HALIYAL ROAD, DANDELI, TQ: HALIYAL,
DIST: UTTARA KANNADA.
16. NISSARHMED MAHAMEDGOUS BANKAPUR,
AGED ABOUT: 38 YEARS, OCC: BUSINESS,
R/O: 380, GANAPATI GALLI,.
HALIYAL, TQ: HALIYAL,
DIST: UTTARA KANNADA.
…PETITIONERS
(BY SRI. SHIVAKUMAR S. BADAWADAGI AND SMT. KALADAGI
VAISHALI K. ADVOCATES)
AND:
1. THE STATE OF KARNATAKA,
REPRESENTED BY ITS SECRETARY,
FOREST DEPARTMENT,
M.S. BUILDING, AMBEDKAR VEEDHI,
BENGLAURU-560001.
2. THE DEPUTY CONSERVATOR OF FORESTS,
HALIYAL DIVISION, HALIYAL-581 329, TQ: HALIYAL,
DIST: UTTARA KANNADA.
3. THE DEPUTY CONSERVATOR OF FORESTS,
YELLAPUR DIVISION, YELLAPUR, TQ: YELLAPUR,
DIST: UTTARA KANNADA.
4. THE DEPUTY CONSERVATOR OF FORESTS,
SIRSI DIVISION, SIRSI, TQ: SIRSI,
DIST: UTTARA KANNADA.
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5. THE DEPUTY CONSERVATOR OF FORESTS,
KARWAR DIVISION, KARWAR, TQ: KARWAR,
DIST: UTTARA KANNADA.
6. THE DEPUTY CONSERVATOR OF FORESTS,
HONNAVAR, HONNAVAR, TQ: HONNAVAR,
DIST: UTTARA KANNADA.
…RESPONDENTS
(BY SMT. KIRTHILATHA R. PATIL, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF
CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM AUCTION
NOTIFICATION BEARING NO.B5/DTS/DEC-2017/MSTC/CR-09/2017-
ND
18, DATED 29.11.2017 ISSUED BY 2 RESPONDENT VIDE
ANNEXURE-B, COPY OF THE E-TENDER CUM AUCTION NOTIFICATION
DATED 05.12.2017 BEARING NO. A6.DEPOT/E-AUCTION/CR-
TH
16:2017-18 ISSUED BY THE 5 RESPONDENT IS ANNEXED
HEREWITH AND MARKED AS ANNEXURE-B1, COPY OF THE E-TENDER
CUM AUCTION NOTIFICATION DATED 18.11.2017 BEARING
TH
NO.B1/DTS/ /CR-02/2017-18 ISSUED BY THE 6 RESPONDENT
IS ANNEXED HEREWITH AND MARKED AS ANNEXURE-B2, COPY OF
THE E-TENDER CUM AUCTION NOTIFICATION DATED 17.11.2017
BEARING NO.A4:DTS:DECEMBER:SALE CR-1:2017-18 ISSUED BY
RD
THE 3 RESPONDENT IS ANNEXED HEREWITH AND MARKED AS
ANNEXURE-B3 RESPECTIVELY IN THE INTEREST OF JUSTICE AND
EQUITY AND ETC.
IN WP NO. 101263/2018
BETWEEN:
1. GANESH WOOD INDUSTRIES,
BY ITS PROPRIETOR,
SURESH S/O PARUSHRAMA DALABANJAN,
AGED ABOUT 49 YEARS, OCC: BUSINESS,
R/O: GURUSIDDESHWAR NAGAR,
HUBBALLI.
2. GAJANAN TIMBER AND SAW MILL,
BY ITS PROPRIETOR,
GURUNATHSA S/O VITTAL BADDI,
AGED ABOUT 72 YEARS, OCC: BUSINESS,
R/O: TORVI HAKKAL,
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HUBBALLI.
3. J. M. WOODCRAFT INDUSTRIES,
BY ITS PROPRIETOR,
ZAINULLABDIN S/O ABDULGANI MAKANDAR,
AGED ABOUT 54 YEARS, OCC: BUSINESS,
MEDAR ONI, HUBBALLI.
4. MEHABOOB SAW MILLS,
BY ITS PROPRIETOR,
MAHUBOOBSAB S/O DAWALSAB KALKERI,
AGED ABOUT 58 YEARS, OCC: BUSINESS,
R/O: BAILHONGAL ROAD, HANGARAKI CROSS,
DHARWAD.
5. SANTOSH S/O SHRIKANTH NAIK,
AGED ABOUT 40 YEARS, OCC: BUSINESS,
R/O: NEAR PURUSHOTTAM HALL,
H.NO.1405, MANWADA, SADASHIVAGAD,
KARWAR.
6. SHRIKANTH S/O PUTTU NAIK,
AGED ABOUT 69 YEARS, OCC: BUSINESS,
VANASHREE BUILDING, NEAR TOLL NAKA,
SADASHIVAGAD,
KARWAR.
7. SOMU S/O MANJU GOUDA,
AGED ABOUT 58 YEARS, OCC: BUSINESS,
R/O: HEGGARMAKKI GADDE,
POST: AGSUR, TQ: ANKOLA,
DIST: KARWAR.
8. SOMESHWAR S/O PUTTU NAIK,
AGED ABOUT 66 YEARS, OCC: BUSINESS,
R/O: HATTIKERI, TQ: ANKOLA,
DIST: KARWAR.
9. GOODMANS SALES,
BY ITS PROPRIETOR,
VIJAYMURTHY S/O DEVANNA NAYAK,
AGE. 50 YEARS,
R/O: NO-23, NEW TIMBER YARD,
UNKAL, HUBBALLI.
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10. G. H. KULKARNI AND BROTHERS,
BY ITS PROPRIETOR,
KESHAV S/O GOVINDRAO KULKARNI,
AGED ABOUT 44 YEARS, OCC: BUSINESS,
R/O: PLOT NO-9 AND 10,
NEW TIMBER YARD, UNKAL,
HUBBALLI.
11. KULKARNI SAW MILLS,
BY ITS PROPRIETOR,
KESHAV S/O GOVINDRAO KULKARNI,
AGED ABOUT 44 YEARS, OCC: BUSINESS,
R/O: PLOT NO-9, NEW TIMBER YARD, UNKAL,
HUBBALLI.
12. MOHAMMAD ASLAM S/O MALLIKSAB BENDIGRI,
AGED ABOUT 43 YEARS, OCC: BUSINESS,
R/O: BASAVAN BEEDI, MUNDGOD,
KARWAR.
13. SHRI MARUTI WOOD INDUSTRIES,
BY ITS PROPRIETOR,
RAJESH V. NAIK,
AGED ABOUT 42 YEARS, OCC: BUSINESS,
MUNDGOD, DIST: KARWAR.
14. VENKATESH S/O GANAPATHI NAIK,
AGED ABOUT 42 YEARS, OCC: BUSINESS,
MUNDGOD, DIST: KARWAR.
15. MUBEEN TIMBERS,
BY ITS PROPRIETOR,
JAFAR S/O ABDULKHADER SHAIKH,
AGE. 53 YEARS
R/O: A2AD COLONY, KESHWAPUR,
HUBBALLI.
16. BABASHAIKH AND SONS,
BY ITS PROPRIETOR,
ABDULREHAMAN S/O ABDULAZIZ SHAIKH,
AGED ABOUT 63 YEARS, OCC: BUSINESS,
R/O: PLOT NO.68, NEW TIMBERS YARD,
UNAKAL, HUBBALLI.
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17. VIDYA INDUSTRIES,
BY ITS PROPRIETOR,
ISMAIL S/O MOHAMMAD GOUSE MUJAWAR,
AGED ABOUT 58 YEARS, OCC: BUSINESS,
R/O: LAKAMANAHALLI INDUSTRIAL AREA,
PLOT NO.5, DHARWAD.
18. A. M. MUJAWAR TRADERS,
BY ITS PROPRIETOR,
ANWAR S/O MOHAMMAD GOUSE MUJAWAR,
AGED ABOUT 30 YEARS, OCC: BUSINESS,
R/O: NIPPANI COMPLEX,
LAKAMANAHALLI INDUSTRIAL AREA,
DHARWAD.
19. NEW MEHABOOBSAB SAW MILLS,
BY ITS PROPRIETOR,
SAMEER S/O MEHABOOBSAB KALKERI,
AGED ABOUT 38 YEARS, OCC: BUSINESS,
R/O: LAKAMANAHALLI INDUSTRIAL AREA,
PLOT NO.28, DHARWAD.
20. BHAGWAT TRADE IN COMPANY,
BY ITS PROPRIETOR,
NAGESH S/O KRISHNA BHAT,
AGED ABOUT 76 YEARS, OCC: BUSINESS,
R/O: H.NO:357, BHAGWAT CHALL,
HUBBALLI ROAD, YELLAPUR,
DIST: KARWAR.
21. UDAY S/O PANDURANGA PALEKAR,
AGED ABOUT 43 YEARS, OCC: BUSINESS,
R/O: BASAVAN BEEDI, MUNDAGOD,
DIST: KARWAR.
22. PATHAN WOOD INDUSTRIES,
BY ITS PROPRIETOR,
TABREZKHAN S/O SATTARKHAN PATHAN,
AGED ABOUT 39 YEARS, OCC: BUSINESS,
R/O: H.NO:35/1, SIRSI ROAD, MUNDAGOD,
DIST: KARWAR.
23. SALIM M MAKANDAR,
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AGED ABOUT 65 YEARS, OCC: BUSINESS,
R/O: H.NO: 273, AZAD ROAD,
ALNAWAR, DIST: DHARWAD.
24. ANIL S/O NARAYAN MADOLKAR,
AGED ABOUT 58 YEARS, OCC: BUSINESS,
R/O: LENIN ROAD, TOWNSHIP, DANDELI,
DIST: KARWAR.
25. UMA TIMBERS TRADING COMPANY,
BY ITS PROPRIETOR,
SANTOSH S/O NAGESH NAYAK,
AGED ABOUT 58 YEARS, OCC: BUSINESS,
R/O: PLOT NO:27, NEW TIMBERYARD, UNKAL,
HUBBALLI.
...PETITIONERS
(BY SRI. SHIVAKUMAR S. BADAWADAGI AND SMT. KALADAGI
VAISHALI K. ADVOCATES)
AND:
1. THE STATE OF KARNATAKA,
REPRESENTED BY ITS SECRETARY,
FOREST DEPARTMENT,
M.S. BUILDING, AMBEDKAR VEEDHI,
BANGALORE-560001.
2. THE DEPUTY CONSERVATOR OF FORESTS,
HALIYAL DIVISION, HALIYAL-581329, TQ: HALIYAL,
DIST: UTTAR KANNADA.
3. THE DEPUTY CONSERVATOR OF FORESTS,
YELLAPUR DIVISION, YELLAPUR, TQ: YELLAPUR,
DIST: UTTAR KANNADA.
4. THE DEPUTY CONSERVATOR OF FORESTS,
SIRSI DIVISION, SIRSI, TQ: SIRSI,
DIST: UTTAR KANNADA.
5. THE DEPUTY CONSERVATOR OF FORESTS,
KARWAR DIVISION, KARWAR, TQ: KARWAR,
DIST: UTTAR KANNADA.
6. THE DEPUTY CONSERVATOR OF FORESTS,
HONNAVAR DIVISION, HONNAVAR, TQ: HONNAVAR,
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DIST: UTTAR KANNADA.
7. THE DEPUTY CONSERVATOR OF FORESTS,
CHIKKAMAGALUR DIVISION, CHIKKAMAGALUR,
TQ: CHIKKAMAGALUR,
DIST: CHIKKAMAGALUR.
8. THE DEPUTY CONSERVATOR OF FORESTS,
KOPPA DIVISION, KOPPA, TQ: KOPPA,
DIST: CHIKKAMAGALUR.
9. THE DEPUTY CONSERVATOR OF FORESTS,
BELAGAVI DIVISION, BELAGAVI, TQ: BELAGAVI,
DIST: BELAGAVI.
10. THE DEPUTY CONSERVATOR OF FORESTS,
DHARWAD DIVISION, DHARWAD,
TQ AND DIST: DHARWAD.
11. THE DEPUTY CONSERVATOR OF FORESTS,
MADIKERI DIVISION, MADIKIERI,
TQ AND DIST: MADIKERI.
12. THE DEPUTY CONSERVATOR OF FORESTS,
VIRAJPETH DIVISION, VIRAJPETH , TQ: VIRAJPETH,
DIST: MADIKERI.
13. THE DEPUTY CONSERVATOR OF FORESTS,
MANGALURU DIVISION, MANGALURU,
TQ AND DIST: MANGALURU.
14. THE DEPUTY CONSERVATOR OF FORESTS,
KUNDAPUR DIVISION, KUNDAPUR, TQ: KUNDAPUR,
DIST: UDUPI.
15. THE DEPUTY CONSERVATOR OF FORESTS,
HUNASUR DIVISION, HUNASUR, TQ: HUNASUR,
DIST: MYSORE.
16. THE DEPUTY CONSERVATOR OF FORESTS,
MANDYA DIVISION, MANDYA, TQ: MANDYA,
DIST: MANDYA.
17. THE DEPUTY CONSERVATOR OF FORESTS,
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MYSORE DIVISION, MYSORE, TQ: MYSORE,
DIST: MYSORE.
18. THE DEPUTY CONSERVATOR OF FORESTS,
SAGAR DIVISION, SAGAR, TQ: SAGAR,
DIST: SHIVAMOGGA.
20. THE DEPUTY CONSERVATOR OF FORESTS,
SHIVAMOGGA DIVISION, SHIVAMOGGA, TQ: SHIVAMOGGA,
DIST: SHIVAMOGGA.
21. THE DEPUTY CONSERVATOR OF FORESTS,
BADRAVATHI DIVISION, BADRAVATHI, TQ BADRAVATHI,
DIST: SHIVAMOGGA
...RESPONDENTS
(BY SMT. KIRTHILATHA R. PATIL, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT
OF CERTIORARI QUASHING THE IMPUGNED E-TENDER CUM
AUCTION NOTIFICATION BEARING NO.B5/DTS/DES-
2017/MSTC/CR-09/2017-18 DATED 29.11.2017 ISSUED BY 2ND
RESPONDENT VIDE ANNEXURE-B, BEARING NO.A6/DEPOT/E-
AUCTION/CR-16/2017-18 DATED 05.12.2017 ISSUED BY 5TH
RESPONDENT VIDE ANNEXURE-B1, BEARING
NO.C2.CR/04/TIMBER AUCTION/17-18 DATED 18.11.2017
ISSUED BY 15TH RESPONDENT VIDE ANNEXURE-B2, BEARING
NO.B1/DTS/CR-02/2017-18, DATED 18.11.2017 ISSUED BY 6TH
RESPONDENT VIDE ANNEXURE-B3, BEARING
NO.A4:DTS/DECEMBER:SALE:CR-01/2017-18, DATED
17.11.2017 ISSUED BY 3RD RESPONDENT VIDE ANNEXURE-B4,
BEARING NO.B5/SAS/CR-15/2017-18, DATED 16.12.2017
ISSUED BY 19TH RESPONDENT VIDE ANNEXUE-B5, BEARING
NO.A4/T, SALE/CR-01/2017-18, DATED 10.07.2017 ISSUED
BY 20TH RESPONDENT VIDE ANNXURE-B6, BEARING
NO.SAS/CR-05:SALE:2017-18, DATED 18.11.2017 ISSUED BY
14TH RESPONDENT VIDE ANNEXURE-B7 RESPECTIVELY AND
ETC.
THESE PETITIONS, COMING ON FOR HEARING, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE RAGHAVENDRA SEETHARAM
SRIVATSA
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ORAL ORDER
1. These Writ Petitions challenge the levy of Forest
1
Development Tax under Chapter XIA of the Karnataka
Forest Act, 1963. The petitioners challenge the levy of FDT
at the stage of tender-cum-auction notification.
2. Learned Addl. Government Advocate points out
that there is an order dated 23.04.2024 in
W.P.No.101820/2024 and batch of matters wherein this
Court has made the following order :
“7. From above, it is seen that petitioners are
challenging demand and collection of FDT on purchases
of timber from respondents. There is no dispute that
demand/collection of FDT is referable to Chapter XI-A
inserting Sections 98-A and B of Act, which is held
ultra vires in B.Rudragouda’s case and though same
is challenged before Hon’ble Apex Court, decision is not
stayed and interim order is granted only against
refund. Likewise, even in appeal filed against decision
in W.P.no.38941/2018, there is interim order against
demand and collection of FDT.
8. In view of above, instead of keeping these
matters pending, writ petitions are disposed of
holding demand, collection and refund of FDT would be
subject to final outcome of W.A.no.743/2021 and
connected matters pending before this Court, and
C.A.No.3974-4068/2016 and C.A.No.3214-3271/2018,
pending before Hon’ble Supreme Court.
1
Hereinafter referred to as ‘FDT’
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It would be needless to mention that respondent
authorities would take further action only after disposal
of said matters by issuing fresh demand or take action
for refund insofar as petitioners herein are concerned,
wherever FDT is already collected by respondents.”
3. A submission is made by learned counsel for
the petitioners that Writ Appeal No.743/2021 referred to
above as also the proceedings before the Hon’ble Supreme
Court are still pending. However, it is submitted that these
Writ Petitions can be disposed of on the same terms as
Writ Petition No.101820/2024 and batch of matters.
4. Taking note of the above, these Writ Petitions
are disposed of holding that the demand, collection and
refund of FDT would be subject to the final outcome of Wit
Appeal No.743/2021 and connected matters pending
before this Court and also Civil Appeal Nos.3974-
4068/2016 and Civil Appeal Nos.3214-3271/2018 pending
before the Hon'ble Supreme Court. The authorities can
take any further action in respect of demand or recovery
of FDT after disposal of the said proceedings.
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5. In light of the above, the Writ Petitions stand
disposed of.
Sd/-
(RAGHAVENDRA SEETHARAM SRIVATSA)
JUDGE
NAA
CT:SD
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