MITTAL POLYPACKS PVT LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) BY way of this writ petition, the petitioner claims that it is entitled to have a prior permission to expand/modernise its industry and consequently avail the benefits allowed under the notifications issued in that behalf.

(2.) THE following facts are relevant : The erstwhile Government of Bihar announced an Industrial Policy, 1995 which was to remain in force between September 1, 1995 to August 31, 2000. To carry out the objectives of the said policy, certain notifications were issued. Under Notifications S. O. Nos. 478 and 479 (both dated December 22, 1995) certain exemptions from payment of sales tax were to be allowed to the new industrial units, and also the existing industrial units intending expansion/diversification/modernisation, provided the production is started between September 1, 1995 to August 31, 2000.

(3.) ON March 2, 2000, Notifications S. O. Nos. 57 and 58 were issued amending S. O. Nos. 478 and 479, whereby the benefits were extended to those new units also who are granted a prior permission before expiry of the policy, i. e. , August 31, 2000, provided they start production within five years from such permission.