TIGER STEEL ENGINEERING Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE short issue raised in this petition is whether a manufacturer can be given eligibility certificate under the dispersal of industries package scheme of incentive, 1993 from a date other than the date of commercial production even though the scheme prevailing at the relevant time provided for issuance of eligibility certificate from the date of commercial production.

(2.) THE Petitioner No. 1 Company is a Company registered under the Companies Act and is having its factory at village Kudavali, Tal. Murbad in the District of Thane in Maharashtra.

(3.) WITH an aim to achieve dispersal of industries outside Bombay and Thane area and to encourage establishing of industries in the underdeveloped and developing areas of the State, the Government of Maharashtra, Industry, Energy and Labour Department has announced schemes since 1964 with the concurrence of all the departments of the State for grant of incentive to such industries established in the backward area of the State of Maharashtra. The said schemes were amended from time to time and in this petition, we are concerned with Dispersal of industries Packaging Scheme of incentive, 1993 dated 7th May, 1993 (1993 scheme for short ). The Statutory provisions of 1993 Scheme