JERATH ELECTRONICS SHOGI Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) The petitioner M/s, Jerath Electronics Private Limited is a company incorporated under the Companies Act with its registered office at Shogi in Tehsil and District Shimla. Parkash Chand Jerath, an Ex-servicemen, is its Managing Director

(2.) The petitioner company has approached this Court under Article 226 of the Constitution against the non-release of certain incentives under the Revised Rules for grant of incentives to the Industrial Units in Himachal Pradesh, 1991 ("1991 Rules for short).

(3.) The case of the petitioner Company is that the Managing Director of the Company retired from the Indian Army as Maj. General and set up his unit for manufacture of Digital Telephone (modern technology) in Electronics and Computer at Shogi in the year 1989 and registration certificate was accordingly granted to him. In the year 1991 the respondent State in the Department of Industries revised the rules regarding grant of incentives to industrial unjts known as