LAWS(CAL)-2023-12-55

FENA (P) LIMITED Vs. STATE OF WEST BENGAL

Decided On December 14, 2023
Fena (P) Limited Appellant
V/S
STATE OF WEST BENGAL Respondents

JUDGEMENT

(1.) The writ petitioner prayed for setting aside the decision of the General Manager, District Industries Centre, Howrah which was communicated through the letters dtd. 16/7/2018, 31/7/2018 and 3/1/2019. Petitioner also prayed for a mandamus to command the respondent authorities to issue the Eligibility 'cum-Registration Certificate in its name as a small enterprise in terms of the West Bengal Incentive Scheme, 2013 and to extend the benefits of the said Scheme.

(2.) The writ petitioner company claims to be a manufacturer of detergent having its units in various parts of the country. The petitioner claims that after coming to know about the West Bengal Incentive Scheme, 2013 (for short 'the Incentive Scheme, 2013'), the company intended to set up its unit at Howrah and applied for the Entrepreneurs Memorandum (Part-I) before the General Manager, District Industries Centre, Howrah and obtained the same on 5/4/2013. The petitioner company, after following the stipulation contained in the Incentive Scheme, 2013 established the unit by installing machineries and equipments for manufacturing of their products at Satgharia under Police Station Panchala in the District of Howrah. After complying with all formalities, the unit commenced the commercial production on and from 24/1/2015. The petitioner company applied for Entrepreneurs Memorandum Part-II on 27/3/2015 and obtained the approval of the same on that date from General Manager, District Industries Centre, Howrah. On 15/1/2016 the petitioner company applied for the Eligibility-cum-Registration Certificate in prescribed form before the General Manger, District Industries Centre, Howrah as per the provisions of the said Incentive Scheme, 2013. The petitioner company claims to have complied with the directions issued by the respondent authorities from time to time for submission of several documents. The petitioner further claims that as directed by the respondent authorities the petitioner company submitted a list containing the break-up of investments in plant and machinery of all the units of the petitioner company duly certified by a chartered accountant.

(3.) By a letter dtd. 7/5/2018 the respondent authority directed the representative of the petitioner company to appear before the concerned authority on 18/5/2018. The petitioner claims that the representatives of the company duly attended the said hearing on 18/5/2018. The petitioner company received a letter dtd. 16/7/2018 from the General Manager, District Industry Centre, Howrah together with a record note of hearing dtd. 18/5/2018. The petitioner claims to have received a letter from General Manager, District Industries Centre, Howrah dtd. 31/7/2018 rejecting the petitioner's application for incentive under the Incentive Scheme, 2013. Petitioner submitted a representation requesting the authorities to cancel/withdraw the order of rejection and to issue the Eligibility-cum-Registration Certificate for the unit at Howrah. By a letter dtd. 3/1/2019 the General Manager, District Industries Centre Howrah informed the petitioner that the incentive application of the petitioner company in respect of the unit at Howrah cannot be considered as the unit does not fall within the purview of MSME Sector.