MALT COMPANY (INDIA) LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) CM is allowed. Accompanying affidavit is taken on record. CWP No. 1154 of 2008. The petitioner has filed this petition under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of Certiorari quashing the decision of respondent No. 3 i.e. Chairman. Higher Level Screening Committee, Haryana, Chandigarh conveyed to him by respondent No. 2 i.e The Director of Industries, Haryana, Chandigarh vide letter dated 5.7.2007 (Annexure P-11) whereby the case of the petitioner being considered eligible as 'Unit in Pipeline' for availing tax concessions under Rule 28(C) of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as the "Rules") has been rejected and further for issuance of a writ in the nature of Mandamus directing the respondents to treat the petitioner's unit as 'Unit in Pipeline' and further to proceed to grant tax concession as envisaged under Rule 28(C) of the said Rules.

(2.) THE petitioner is a Private Limited Company incorporated under the Companies Act, 1956 having its Registered Office at New Delhi. The petitioner-Company is engaged in the manufacturing of Malt, Malt Extract Powder, Malt Flour and Barley Flour. The petitioner-Company set up an industrial unit in the year 1970 for the production of Barley Malt and Malt Extract at Khandsa Road, Gurgaon.

(3.) IT is the case of the petitioner that the company purchased land for setting up its expanded unit in June and July, 1996 in village Gadaipur, Tehsil Pataudi, District Gurgaon and for the purpose of expansion by setting up another unit sought financial assistance from the Industrial Development bank of India (IDBI). The IDBI issued letters of intent to grant to the company term loan of Rs. 845 lakhs and Rs. 165 lakhs. It is further the case of the petitioner that respondent No. 2 issued a Public Notice dated 5.7.2000 whereby it was declared that the Government of Haryana with the objective of bringing uniformity in tax structure, as per the policy at national level, had decided to discontinue the tax incentives extended to the industry w.e.f. 30.4.2000 as the cut off date and further the Government had decided to prepare a list of industrial unit in pipeline as on or prior to the cut off date mentioned above. The notice also declared the four conditions which such units must meet on or before 30.4.2000 for being considered to be enlisted as 'Units in Pipeline'. The four conditions are being reproduced as under :-