EMAMI LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ petition instituted under Article 226 of the Constitution of India, the petitioners have raised a grievance that despite being eligible to receive subsidy under the Transport Subsidy Scheme, 1971, they have been unjustly denied from receiving the same. The petitioner no. 1 is a company incorporated under the provisions of the Companies Act, 1956 with its registered office at Kolkata, West Bengal and the petitioner no. 2 is the General Manager - Commercial of the petitioner no. 1 company.

(2.) It is stated that the petitioner no. 1 company is a company, which deals in fast moving consumer goods [FMCGs]. It is engaged in manufacture of ayurvedic medicines and cosmetics under the brand names, 'Hemani, 'Emami' and 'Jandu'. The petitioner no. 1 company [hereinafter also referred to as 'the petitioner' and/or 'the petitioner company', for easy reference] has a total 7 [seven] manufacturing units all over India with two such units within Assam at Amingaon and Abhaypur respectively. The petitioner company has preferred the instant writ petition in respect of its claim arising out of its manufacturing unit situate at the Export Promotion Industrial Part [EPIP], Amingaon.

(3.) It is the case of the petitioners that attracted by the incentives provided under the provisions of the Transport Subsidy Scheme, 1971 framed by the Government of India and the Industrial Policy Resolution of 1997 published by the Government of Assam, the petitioner company had set up a manufacturing unit at the EPIP, Amingaon in and around the year 2003 when the Transport Subsidy Scheme, 1971 was in vogue. The commercial production from the manufacturing unit situate at the EPIP, Amingaon of the petitioner company commenced from 27/9/2003. The petitioner company got its manufacturing unit at the EPIP, Amingaon registered with the District Industries and Commerce Centre [DI& CC], Kamrup under the Transport Subsidy Scheme, 1971 and the said registration was effected by the DI&CC, Kamrup on and from 30/3/2004 vide Registration Certificate no. DICC/K-TS/2003-2004/305. As per the Registration Certificate dtd. 30/3/2004, the items of production from the petitioner company's manufacturing unit at the EPIP, Amingaon were [i] Ayurvedic Antiseptic Creams; [ii] Medicated Oil; and [iii] Shampoo.