Case Note & Summary
A batch of writ petitions was filed before the High Court of Karnataka by various mining companies, corporations, and individuals, including National Mineral Development Corporation Limited (NMDC), Vedanta Limited, and others, against the State of Karnataka and its forest officials. The petitioners challenged a notification dated 16.08.2008, published in the official gazette on 27.08.2008, issued by the State Government under the Karnataka Forest Act, 1963. This notification purported to levy Forest Development Tax on mining and related activities. The petitioners contended that the notification was ultra vires the Constitution of India, specifically Article 246 read with Entry 54 of List I (Union List) of the Seventh Schedule, as well as the provisions of the Forest (Conservation) Act, 1980. They also argued that the notification and the consequential demand notices, including those dated 18.09.2013 and 21.09.2013, were without legal authority and sought to quash them. The reliefs included declarations that the notification was unconstitutional, directions to restrain enforcement, and quashing of individual demand orders. The State of Karnataka, represented by the Advocate General and Additional Advocate General, opposed the petitions. The matters were heard together by a division bench comprising the Hon'ble Acting Chief Justice Subhro Kamal Mukherjee and the Hon'ble Mrs. Justice B.V. Nagarathna. The judgment text provided only includes the cause title and prayers; the full judgment, reasoning, and decision are not available.
Issue of Consideration
KAHC010030072011_1
