M/S Nu Vista LTD vs. State Of West Bengal And Ors.

Facts

The writ petitioner, M/s. Nu Vista Limited (formerly Emami Cement Limited), is aggrieved by the non-consideration of its representations dated December 12, 2018, and February 12, 2019. These representations pertained to benefits under the 'West Bengal State Support Industries Scheme, 2013,' formulated to promote industry and investment. The petitioner claimed entitlement to a refund of a percentage of tax paid in the previous year, waiver of Value Added Tax (VAT), and refund of Central Sales Tax (CST) for three years from commercial production commencement. The petitioner established a cement plant at Panagarh Industrial Park but has not received any benefits under the scheme despite repeated representations. The State of West Bengal and its officials are the respondents.

Held

The Court held that the respondent authorities, specifically respondent no. 2, had failed to consider the representations made by the writ petitioner. The Court did not delve into the merits of the petitioner's claims regarding entitlement to benefits under the West Bengal State Support Industries Scheme, 2013. The primary finding was that the representations had not been considered and disposed of. The reasoning was based on the petitioner's assertion of non-consideration and the absence of any counter-argument or affidavit from the respondents to the contrary. The ratio decidendi is that administrative authorities must consider and dispose of representations made by aggrieved parties within a reasonable time. The Court directed respondent no. 2 to consider and dispose of the writ petitioner's representation positively and mandatorily within two months from the communication of the order. This consideration must include paragraph 5.3 of the notification dated September 12, 2014. A reasoned order is to be passed and communicated within a week thereafter, and any granted benefits are to be made available within a reasonable time. The Court explicitly stated it had not entered into the merits of the claims.

Key Issues

1. Whether the respondent authorities have failed to consider the representations made by the writ petitioner regarding benefits under the West Bengal State Support Industries Scheme, 2013, thereby violating principles of natural justice and administrative law? The petitioner argued that despite setting up a cement plant and making repeated representations, no benefits under the 2013 Scheme, as amended in 2014, have been granted. The petitioner contended that they are entitled to specific benefits including tax refunds and waivers as per the scheme. The petitioner relied on their representations dated December 12, 2018, and February 12, 2019, and the provisions of the scheme itself. The revenue or State did not file an affidavit, and therefore, no specific arguments were recorded on their behalf regarding the merits of the petitioner's claim or the non-consideration of representations. However, the court's order implies that the State was expected to consider the representations.