SAJIB SAHA Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard Ms. S. Deb Gupta, learned counsel appearing for the petitioners as well as Mr. D. Bhattacharjee, learned GA, Mr. D. Sharma, learned Addl. GA appearing for the respondents No.1 and 2. Also heard Mr. B. Majumder, learned CGC appearing for the respondents.

(2.) In both the writ petitions, the petitioners staked their claim to the Director of Industries and Commerce, Government of India to have their subsidy released in terms of the Tripura Industrial Investment Promotion Incentives Scheme, 2012, so far the land and the building (Civil Construction) are concerned. Before this court embarks on the common issues to be decided by a common judgment, a brief resume of fact, unique to the each of the cases be introduced at the outset. The petitioner of the writ petition being WP(C) No.1337 of 2017 Sri Sajib Saha has set up his manufacturing unit which falls within the definition of industrial unit, on 20.09.2013 as stated in the form claiming capital industrial subsidy under the Tripura Industrial Investment Promotion Incentives Scheme, 2007 (hereinafter referred to as the as the scheme, 2012). The said unit is named and styled as M/s Tarasankar Plastic Industries, situated at the bypass road. Moulded plastic items like chair, dining table, tools etc. are manufactured in the said unit. According to the petitioner, of the writ petition being WP(C) 1337 of 2017, he has invested Rs.15.12 lacs on land, Rs. 175.00 lacs on building, Rs.400.28 lacs on Plant and Machineries, Rs.40.00 lacs on Electrical Installations, Rs.1.52 lacs for fixed asset, Rs.20.00 lacs on Preliminary and Pre-operative Expenses. Rs. 127.42 lacs has been utilized on Working capital (as per DPR) being total Rs.779.34 lacs.

(3.) According to the said petitioner (Sri Sajib Saha), he is covered by the said scheme of 2012 for getting the incentives or benefits on the fixed capital investment inasmuch the said scheme provides that all eligible enterprises will be entitled to an incentive at the rate of 30% subsequently modified to 25% of the fixed capital investment, subject to an aggregate ceiling of Rs.50 lacs in each enterprise. The sole proprietorship units belonging to ST, SC and Women individuals or the partnership business where all the partners belong to ST, SC and women will be eligible for an additional subsidy at the rate of 2.5% on fixed capital investment, subject to an aggregate ceiling of Rs.50 lacs per enterprise provided that wherever or when an enterprise is eligible for the capital investment subsidy under NEIIPP- 2007, the amount of subsidy to be provided under this clause shall stand reduced to the extent of subsidy entitlement under NEIIPP-2007. But this provision has been modified subsequently by publishing a notification. The enterprise shall have to mandatorily apply for the subsidy under NEIIPP-2007.