KHALSA BODY BUILDERS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE petitioner is running a small scale industry under the name and style of 'khalsa Body Builders' at Hoshiarpur. It started its industry after having been registered under Punjab General Sales Tax on 17. 5. 1989. Later, it was registered as a Small Scale Industry vide Registration Certificate bearing No. 16/106/95961/pmt0ssi dated 7. 2. 1990. According to the petitioner, the industry is engaged in the manufacture of all kinds of Truck and Bus bodies. The new Industrial Policy of 1989 was issued on 30. 3. 1989 granting certain incentives to the new industries in regard to capital subsidy to the tune of 25% subject to a maximum of Rs. 25 lacs in 'a' Grade Growth Areas, 15% subject to a maximum of Rs. 15 lacs in 'b' Grade Growth Areas and 10% subject to a maximum of Rs. 10 lacs in 'c Grade Growth Areas and sales tax incentives of 125% on fixed Capital Investment in respect of sales of small scale industries for a period of 7 years from the date of starting production subject to a maximum of Rs. 4. 50 crores.

(2.) THE petitioner-applied for the grant of incentives under the new policy of March 31, 1989. The same was rejected by the authorities On 11. 4. 1991 vide Annexure P-11 and 9. 9. 1992 vide Annexure P-12. Challenging the same, the-petitioner filed this writ petition.

(3.) THERE is no dispute that new industrial policy was promulgated by a notification dated 30. 3. 1989 by the Punjab Government. According to the petitioner, its unit is entitled to incentives as provided in the Industrial Policy of 1989. But according to the respondents, the petitioner's unit is not entitled to any incentives.