Disposed

Ganesh Soaps and Detergents v. the State of Karnataka

Karnataka HC18 Sept 2024WP/105432/2024

Case brief

AI extract

What is this about?

The High Court directed respondents not to insist on the payment of Forest Development Tax against the petitioner pending the decision of the Supreme Court regarding the constitutional validity of the 2016 amendment to the Karnataka Forest Act. Liberty was granted to the State for recovery if the Supreme Court dismisses the pending challenge.

What did the court decide?

Direction to respondents not to insist on payment of Forest Development Tax pending Supreme Court decision; liberty to State for recovery if levy is upheld.

Ganesh Soaps and Detergents Vs the State… — Pension and Retirement Benefits | Karnataka HC (2024)

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1 - NC: 2024:KHC-D:13313 WP No. 105432 of 2024

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IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18^TH DAY OF SEPTEMBER, 2024 BEFORE

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THE HON'BLE MR. JUSTICE H.P.SANDESH WRIT PETITION NO. 105432 OF 2024 (GM-FOR)

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BETWEEN:

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GANESH SOAPS AND DETERGENTS, PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER, (SHRI. SHRINIVASH KAMATH) AGED 65 YEARS, OCC: BUSINESS, R/O. 885, GANESH SOAPS AND DETERGENTS, PANCHAVATI, SHIRALI, UTTAR KANNADA, KARNATAKA-581354.

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…PETITIONER

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(BY SRI. PRATAPSING JADHAV, ADVOCATE)

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AND:

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THE STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, FOREST DEPARTMENT, M.S. BUILDING, AMBEDKAR VEEDHI,

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BENGALURU-560001.

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SAROJA HANGARAKI

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Location: HIGH COURT OF KARANTAKA DHARWAD BENCH

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THE CONSERVATOR OF FOREST, UTTAR KANNADA, SIRSI CIRCLE, DIST: UTTAR KANNADA, SIRSI-581 402.

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THE DEPUTY CONSERVATOR OF FOREST, GOVERNMENT TIMBER DEPOT, HONAVAR DIVISION, HONAVAR,

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TQ: HONAVAR, DIST: UTTAR KANNADA-581334.

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…RESPONDENTS

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(BY SRI. ASHOK KATTIMANI, AGA FOR R1-R3)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI QUASHING IMPUGNED SALE BILL/TAX INVOICE ISSUED BY THE RESPONDENT NO.3 VIDE DATED 02.08.2024 ANNEXURE-F. BEARING BILL NO.1070201/02.08.2024/30/36 AND ETC.

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2 - NC: 2024:KHC-D:13313 WP No. 105432 of 2024

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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ORAL ORDER

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(PER: THE HON'BLE MR. JUSTICE H.P.SANDESH)

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Heard the learned counsel for the petitioner and learned AGA for the respondents.

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The prayer sought in this writ petition is to issue writ of certiorari quashing impugned Sale Bill/Tax invoice issued by the respondent No.3, dated 02.08.2024, vide Annexure-F. Bearing bill No.1070201/02.08.2024/30/36 and issue any other writ or direction as deems fit in the circumstances of the case.

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Learned counsel appearing for the petitioner would contend that this Court has already declared imposing of levied Forest Development Tax to the extent of 12% as per Section 98A of the Karnataka Forest Act-

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1963 on timbers, woods purchased by the petitioner is unconstitutional and also ordered to refund the same in the Writ Petition No.43937-43938 of 2016 and connected

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3 - NC: 2024:KHC-D:13313 WP No. 105432 of 2024

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matter held that the amendment Act (Act 23 of 2016) is Ultra virus the Constitution of India and directed the State Government to refund the Forest Development Tax already collected by the State Government.

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The learned counsel for the State that is AGA also not disputes the fact that the matters have been pending consideration before the Hon’ble Apex Court in C.A No.3974-4068 of 2016 and 3214-3271 of 2018 and W.P No.5714 to 5718 of 2018 and W.P No.100116/2021, till then the Court held that not to insist on payment of Forest Development Tax.

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When the matters are pending before the Hon’ble Apex Court arising out of the judgment of this Court and regarding the constitutional validity of the amendment is in question before the Hon’ble Apex Court and when such being the case, the respondents are directed not to insist for the payment of Forest Development Tax as sought against the petitioner, if it is paid and collected the same either to be refunded or adjusted subject to the result of

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4 - NC: 2024:KHC-D:13313 WP No. 105432 of 2024

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the decision of the Hon’ble Apex Court and hence, if the Hon’ble Apex Court dismiss the matter pending before the

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Appellate Court then the question of recovery does not arise. If it set aside the order of this Court, then liberty is given to the State to proceed in accordance with law. With

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this observation, the present writ petition is disposed off.

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Sd/(H.P.SANDESH) JUDGE

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PMP CT-MCK List No.: 1 Sl No.: 52

Ganesh Soaps and Detergents v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

Ganesh Soaps and Detergents v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

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