GURUSIDDAPPA NURANDAPPA UPPIN Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In this batch of 22 writ petitions filed by the forest contractors, the following questions of law arise for consideration :

(2.) (i) Section 98A was introduced into the Act by the Karnataka Forest (Amendment) Ordinance, 1975, promulgated by the Governor, in the first instance. Subsequently, the Ordinance was replaced by Amendment Act 15 of 1976. Section 98A reads as follows : "98A. Levy of forest development tax. - (1) Notwithstanding anything contained in this Act, in respect of forest produce disposed of by the State Government by sale or otherwise, there shall be levied and paid to the State Government a tax at the rate of five per cent on the amount of consideration paid therefor.

(3.) Shri S. S. Ujjannavar, the learned counsel appearing for the petitioners in the first batch of writ petitions, submitted that section 98A of the Act was unconstitutional and therefore it should be declared invalid and made unenforceable. In support of this submission he raised the following contentions :