SHIVAM PIPE INDUSTRIES Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. O.P. Bhati, the learned counsel appearing on behalf of the petitioner. Mr. B. Gogoi, the learned Additional Advocate General who is also the Standing Counsel for the Industries and Commerce Department appears on behalf of the respondent Nos. 1 and 5; Ms. A. Bhuyan, the learned Standing Counsel appears on behalf of the respondent Nos. 2 and 3 and Mr. B. Chowdhury, the learned Standing Counsel appears on behalf of the respondent No. 4. BRIEF FACTS OF THE CASE

(2.) The petitioner herein has approached this Court challenging the letter dt. 1/3/2021 issued by the Commissioner of Taxes, Assam; the letter dtd. 5/4/2022 issued by the Assam Industrial Development Corporation and the Minutes of the 14th Meeting of the respondent No. 5 on the basis of which the petitioner's request for grant of the Eligibility Certificate under the Industrial and Investment Policy of Assam, 2014 (for short, "the Industrial Policy") was rejected.

(3.) The case of the petitioner herein as would appear from the materials on record is that the petitioner is a partnership firm. From a perusal of the application so filed by the petitioner and enclosed to the writ petition, it appears that the petitioner had set up an Industrial Unit for manufacturing MS/ ERW pipe up to 3 inches and Steel Tubular Pole. Not much of details have been provided in the writ petition, but as it appears from the application, the petitioner's Industrial unit went into commercial production on 17/4/2012.