NATIONAL JUTE BOARD Vs. AMBICA JUTE MILLS LIMITED

JUDGEMENT

(1.) These intra Court appeals are at the instance of National Jute Board and are directed against a common judgment and order dtd. 16/10/2023 passed by a learned Single Judge in WPO 2222 of 2022 heard analogously with WPO 2250 of 2022, WPO 2252 of 2022 and WPA 2255 of 2022.

(2.) Since these appeals arise out of the common judgment and order passed in a batch of writ petitions and common questions of law and fact are involved therein, these appeals were heard analogously and are being decided by this judgment and order.

(3.) The appellant herein floated an Incentive Scheme for acquisition of plants and machinery pertaining to jute industry and jute diversified products manufacturing units. The said scheme came into effect on 1/4/2017 and continued up to 31/3/2020. The respondent no. 1 claims to be eligible for an incentive of 20% of the cost of identified plants and machineries procured by it. The respondent/ writ petitioner claims to have submitted two separate Letters of Intent (for short 'LOI') to the appellant for grant of incentive of 20% under the said scheme. The said LOI's were dtd. 21/8/2018 and 24/1/2019 respectively.