BALAJI CEMENT PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Dr. A. Todi, learned counsel for the writ petitioner. Also heard Mr. K. Gogoi, learned CGC, appearing for the respondent no. 1, Mr. A. Kalita, learned Standing Counsel, Industries and Commerce Department, Government of Assam, representing the respondent nos. 2, 3 and 4 and Mr. G. Das, learned Standing Counsel, NEDFI, appearing for the respondent no. 5.

(2.) The writ petitioner herein is a company registered under the Companies Act and is engaged in the business of cement manufacturing through its industrial unit set up at Jorhat in the district of Jorhat, Assam. Being aggrieved by the rejection of its claim for releasing transport subsidy by the "Pre Audit" Team of the Principal Accounts Office of the Chief Controller of Accounts attached to the Department of Industrial Policy and Promotion (DIPP) on the ground that the claim was 'time-barred', the instant writ petition has been filed with a prayer to set aside the rejection letter dtd. 12/7/2010 and also for issuance of a direction to sanction the transport subsidy amounting to Rs.8,87,886.00 for the period from 1/10/2003 to 31/12/2003 along with interest @ 24% per annum from the date of submission of the claim till release of the full amount.

(3.) The facts of the case, in a nutshell, are that the Government of India through the Ministry of Industries and Commerce had introduced "Transport Subsidy Scheme, 1971" (herein after referred to as "the Scheme of 1971") under which, transport subsidy would be disbursed to eligible industrial units on being sanctioned by the State Level Committee (SLC). As per the mechanism envisaged by the scheme, the application/claim for transport subsidy is required to be submitted, at the first instance, before the District Industries and Commerce Centre (DICC) in the district where the unit is operating. On receipt of such claim, the DICC would verify the claim. Thereafter, the claim/application is required to be forwarded to the SLC for examining the eligibility of the unit to receive "transport subsidy" under the scheme. Once the said process is completed, the matter is then forwarded to the DIPP for pre-audit verification.