BRAHMANAND HIMGHAR LTD Vs. STATE OF WEST BENAGAL

JUDGEMENT

(1.) THIS mandamus appeal is directed against the order dated 28th December, 2006 passed by a learned Single Judge of this Court in W.P. No. 1694 of 2004 thereby dismissing the writ petition filed by the appellants.

(2.) THE appellants' case before the learned Single Judge was that the appellant No. 1 is a small -scale cold storage project, which started its business on and from 01.03.2000. Pursuant to the National Policy to withdraw sales tax related incentive, the State Government started a new incentive scheme with effect from 1st January, 2000 (to be referred as scheme of 2000) in supersession of the West Bengal Incentive Scheme of 1999. The said new scheme of 2000 was published in the Official Gazette of 14th February, 2001; the duration of the scheme being five years and the same would be available till 31st December, 2004. Under the provisions of the scheme of 1999 and 2000, the nature of the business carried on by the appellant No. 1 was not enlisted in the 'negative list' annexed to those schemes and consequently, it was entitled to various subsidies and benefits for running and setting up such business. The appellant No. 1, accordingly, on 6th August, 2002 filed an application in prescribed form before the Department of Cottage and Small Scale Industries, West Bengal for getting benefits under the Scheme of 2000. Such application was refused by the department on the ground that the said cold storage was not eligible for such subsidy under the scheme of 2000 in view of the amended para 17A of the Scheme of 2000 as per notification dated 12th December, 2001.

(3.) THE appellant No. 1 filed the writ application challenging such refusal of benefits covered under the Scheme of 2000 on the ground inter alia that such subsequent notification dated 12.12.2001 was ultra vires and that the cold storage unit not having been included in the negative lists appended to the schemes of 1999 and 2000, cannot be denied incentive benefits under the scheme.