STATE OF WEST BENGAL Vs. AMBUJA CEMENTS LIMITED

JUDGEMENT

(1.) This appeal is at the instance of the State of West Bengal and is directed against an order dtd. 31/8/2023 passed by a learned Single Judge in WPA 9546 of 2019.

(2.) By the order impugned, the writ petition stood allowed and the authorities of the State of West Bengal were directed to ensure that the balance amount due to the writ petitioners in terms of the break up given in the supplementary affidavit filed by the writ petitioners before the learned Single Judge is disbursed to the writ petitioners within the time limit stipulated thereunder. By the said order, the order of the Additional Chief Secretary dtd. 14/2/2019 was set aside.

(3.) Ambuja Cement Ltd. (for short 'ACL') shifted its cement manufacturing unit to Farakka in the District of Murshidabad. The Commerce and Industries Department vide letter dtd. 2/3/2006 granted Special Package of Incentives to ACL Farakka unit under the West Bengal Incentive Scheme, 2000 (for short 'WBIS, 2000') which inter alia included the benefit of Industrial Promotion Assistance (for short 'IPA') without any financial cap for a period of five years and two months from the date of commencement of commercial production. The Director of Industries, West Bengal issued the Certificate of Registration under the WBIS, 2000 to ACL on May 16, 2006 in respect of its Farakka unit, the validity period of which was up to May 15, 2009. The unit claims to have commenced its commercial production at its Farakka unit from May 31, 2007. ACL claims that the unit is entitled to claim incentives for a period of five years and two months from the date of commencement of commercial production i.e., from May 31, 2007 to July 31, 2012.