M/S Harilal Ventures Private Limited (Formerly Known As M/S Amit Sandeep Foods Private Limited) vs. The State Of Bihar

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CWJC/481/2024HC PatnaGSTCNR BRHC01127200202305 February 2024Bench: MR. JUSTICE A. ABHISHEK REDDY5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.481 of 2024 ====================================================== M/s Harilal Ventures Private Limited (Formerly known as M/s Amit Sandeep Foods Private Limited), a private limited liability company having its office at Plot No. IV/6 and IV/7, Patliputra Industrial Area, Near Vishwakarma Mandir, Patliputra, Patna 800013 through its authorized representative - Sandeep Mankani aged about 40 years (M), Son of Harilal Mankani, Resident of House No. A-22, Buddha Colony, Near Hospito India, Exhibition Road, P.S- Gandhi Maidan District- Patna. ... ... Petitioner/s Versus 1. The State of Bihar through Principal Secretary, Department of Industry, Government of Bihar, Patna. 2. The Principal Secretary, Department of Industry, Government of Bihar, Patna. 3. The State Investment Promotion Board, through Director, Industries Department of Industry, Government of Bihar, Patna. 4. Commissioner-cum-Secretary, Department of State Taxes, Government of Bihar, Patna. 5. Director, Industries, Department of Industry, Government of Bihar, Patna. 6. The Director (Technical Development), Department of Industry, Government of Bihar. 7. The Bihar Industrial Area Development Authority, Patna through its Executive Director. 8. The Executive Director, The Bihar Industrial Area Development Authority, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr .Abhishek Kumar, Adv. For the Respondent/s : Mr.Government Pleader-7. For the BIADA : Mr. Ujjawal Bhushan, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE A. ABHISHEK REDDY

ORAL ORDER 2 05-02-2024 Heard learned counsel for the parties.

2.

The present Writ Petition has been filled for the following reliefs:- “(i) For issuing a writ of 2/5 mandamus or any other appropriate writ directing the Respondent Authorities to implement the Bihar Industrial Incentive Police, 2011 (hereinafter refer to as ‘Policy’) and thereby pay the reimbursement and subsidy amount as per the entitlement of the petitioner under the head of Capital Subsidy of Plant and Machinery, DG Set, reimbursement of ET/VAT/SGST paid and reimbursement of electricity duty paid. (ii) For issuing appropriate writ declaring that the payments to the petitioner as per entitlement for post- production incentives as provided for in the Policy cannot be kept pending or denied and has to be timely paid to the petitioner. (iii) For issuing a writ of mandamus directing the respondents to bring on record letter(s)/order(s) whereby and whereunder the claim of the petitioner for subsidy reimbursement under the Bihar Industrial Incentive Policy 2011 was stopped/denied. (iv) For issuing a writ of certiorari quashing the letter/orders so brought on record whereby and whereunder the claim of the petitioner for subsidy reimbursement under the Bihar Industrial Incentive Policy, 2011 was stopped/denied. (v) For holding that the Respondents cannot withhold/discontinue to subsidize and/or reimbursement the entitlements accorded to the Petitioner under the Bihar Industrial Incentive Policy, 2011. 3/5 (vi) For holding that it is a mandate on the respondent to accord the subsidies and reimbursement to the petitioner in a timely manner without raising any unnecessary technical objection as mandated by Bihar Single Window Clearance Act, 2006 and also the subsequent replacing acts. (vii) For holding once the proposal of the investment has been accepted and the petitioner is declared entitled under the policy then the respondents cannot interfere with the disbursal of the reimbursement/subsidy amount to the petitioner. (viii) For holding that the Respondents erred by not releasing full reimbursements and subsides amount given the fact that they hold no authority to refuse/stop/interfere, once proposal of investment has been accepted by the State Investment Promotion Board (SIPB). (ix) For holding that the Respondents cannot make the petitioner run from pillar to post for reimbursement/subsidy once it is found entitled.”

3.

Learned counsel has stated that even though the petitioner is eligible for certain subsidies and incentives under the Bihar Industrial Incentive Policy, 2011 and has made the requisite applications, the authorities are not disposing of the same. Learned counsel has stated that the petitioner has given several representations and the latest been dated 18.09.2023 4/5 vide Annexure P/5 and seeks a direction from this Court to the Respondent No. 5 to consider the application of the petitioner duly taking into account the Judgements of this Hon’ble Court passed in CWJC No. 12104 of 2018 dated 29.07.2019 and CWJC No. 10139 of 2018 dated 20.09.2022 by fixing a time frame.

4.

Learned counsel for the respondents has stated that the petitioner may be directed to give a fresh representation to the concerned authority as the representation dated 18.09.2023 vide Annexure P/5 is to the BIADA and not to the concerned authority and he has no objection if a direction is given to the authority to consider the said representation strictly in accordance with law.

5.

Having regard to the above made submission, without going into the merits or demerits of the case, the present writ petition is disposed off with a direction to the petitioner to give a fresh representation to the authority concerned (the Respondent No. 5) ventilating his grievance along with the necessary documents within a period of four weeks from today. On such representation being made, the Respondent No. 5 shall consider the same duly taking into account the above referred judgements and pass necessary orders strictly in accordance 5/5 with law. In case, the authority comes to the conclusion that the petitioner is entitled for the incentives/subsidies as per the new Bihar Industrial Incentive Police 2011, he shall make necessary arrangements for payment of the same. In case, the authority comes to the conclusion that the petitioner is not eligible for the incentives/subsidies under the above stated scheme then he shall pass a reasoned order giving reasons for disallowing the claim of the petitioner. The entire exercise shall be completed as expeditiously as possible preferably within a period of eight weeks from the date of receipt of the representation made by the petitioner.

6.

With the above directions, the present Writ Petition stands disposed off to the extent indicated.

shakir/- (A. Abhishek Reddy , J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.