MAYUR ENGINEERING WORKS Vs. STATE OF ASSAM

JUDGEMENT

(1.) The instant writ petition has been filed by the petitioner seeking a direction upon the respondent authorities to make payment of an amount of Rs.3,97,159.00 with further interest from the date of filing of the writ petition.

(2.) The case of the petitioner herein is that the petitioner being eligible under the Industrial Policy of Assam, 2008 had applied for an Eligibility Certificate by filing an application on 31/12/2010. The incentive for which the petitioner filed the application for grant of Eligibility Certificate was for claiming exemption to tax under the Assam Industrial (Tax Exemption) Scheme, 2009. The petitioner was granted the Eligibility Certificate by the General Manager, District Industries and Commerce Center, Nagaon, Assam bearing No. DICCN(US)ST/EC/287/2011-12/2258-2260 dated 27.05.2014which was signed on 2/6/2014 in respect of its finished products, i.e. M.S. Nuts and Bolts. The said Eligibility Certificate has been enclosed as Annexure-A to the writ petition and it appears therefrom that the incentives which had been approved were VAT exemption for a period of 7 years from 14/12/2010 to 13/12/2017 with a ceiling of maximum 200% of the fixed capital investment of Rs.22,76,900.00, i.e. Rs.45,53,800.00; power subsidy subject to a ceiling of Rs.10,00,000.00 per year w.e.f. 14/12/2010 to 13/12/2017 and drawal of power line, i.e. Rs.2,26,154.00 subject to a maximum ceiling of Rs.10,00,000.00. On the basis of the Eligibility Certificate issued by the General Manager, District Industries and Commerce Center, Nagaon, Assam, the respondent No.3 had granted the certificate of entitlement No.C01NWG/IS/02269 dtd. 24/6/2014 and it has been categorically mentioned in the writ petition that only in the first week of the month of October, 20104, the same was made available to the petitioner. The said Eligibility Certificate of entitlement has been enclosed as Annexure-B to the writ petition and it reveals that the Certificate was valid from 14/12/2010 to 13/12/2017 subject to renewal from year to year and the incentive which was granted was exemption of tax to the extent of Rs.45,53,800.00 within the period from 14/12/2010 to 13/12/2017 in respect to the sale of the finished product, namely, M.S. Nuts and Bolts.

(3.) It is the specific case of the petitioner that from 14/12/2010 till the grant of Certificate of Entitlement by the respondent No.3, the petitioner paid a total tax of Rs.3,11,859.00. After the grant of the certificate of entitlement, the petitioner claimed the refund of Rs.7,973.00 for the period from 2010-11; Rs.1,16,805.00 for the period of 2012-2013 and Rs.59,798.00 for the period of 2013-2014, totaling to Rs.3,11,859.00 by filling the applications for refund as prescribed under the Assam Industries (Tax Exemption) Scheme, 2009. It is also mentioned in the writ petition that as the application was filed on 7/1/2015, i.e. within the prescribed period of 180 days from the receipt of the Certificate of Entitlement, the said application was on time. The petitioner after submitting his claim of the amount of Rs.3,11,859.00, has been pursing with the respondent authorities for refund of the said amount and in that regard has issued various communications to the respondent No.3. As the said amount was not paid, the petitioner has approached this Court by filing the instant writ petition.