Decided on April 25,2019

Brite Rubber Processor Pvt.Ltd. Appellant
UNION OF INDIA Respondents


ARINDAM LODH,J. - (1.)By means of filing this application under Article 226 of Constitution of India the petitioner has challenged the legality and validity of the action of the Respondents disentitling the petitioner-Company to reimburse the subsidy amount due to non- following of one of the prescribed procedures under the provisions of "the North Eastern Industrial and Investment Promotion Policy (NEIIPP) 2007" as well as "the Central Capital Investment Subsidy.
(2.)Briefly stated, the petitioner is a Private Limited Company incorporated under the provisions of the Companies act, 1956 has its Units Agartala and is engaged in the production of processing of Indian Standard Natural Rubber commonly known as ISNR/Technically Specified Rubber (in short TSR). The petitioner is also registered as a dealer under the Tripura Value Added Tax Act, 2004 as well as the Central Sales Tax Act,1956.The petitioner obtained the "Certificate for Consent to Establish" duly issued by the Competent authority, Tripura State Pollution Control Board vide his Certificate No.F.17(10)/TSPCB/W/Rubber/(M- Red)/2667/2733-35 dated 25.09.2007. The Petitioner also received statutory "Licence to work a Factory" dated 04.06.2009 issued by the Factories and Boilers Organization, Government of Tripura and also registered as SSI Unit vide SSI Registration No.160011200309 dated 07.04.2009 before the Department of Industries and Commerce, Government of Tripura and also registered under the NEIIPP,2007 vide Registration No.DIC/West/Tripura/64/NEIIPP,2007/2010 dated 09.11.2010.
(3.)The Government of India, Ministry of Commerce and Industry, Department of Industrial Policy and Promotion approved a package of fiscal incentives and other concessions for the North Eastern States including Sikkim by way of a policy called North East Industrial and Investment Promotion Policy 2007(for short "NEIIPP, 2007) making it effective from 01.04.2007 vide an Office memorandum under File No.10 (3)/2007-DBA-II/NER dated 01.04.2007.The Policy, besides other incentives such as 100% excise duty and income tax exemption, also provides for Capital Investment Subsidy on investment of Plant and Machineries by the Industrial units in North Eastern Region. Clause(vii) of the said Policy provides for enhancement of Capital Investment Subsidy to 30% of the investment in plant and machinery which was earlier 15% under the North East Industrial Policy 1997 and Clause (x) of the Policy provides for a Negative List of Industries which are not eligible for the benefits under the NEIIPP,2007. The petitioner"s company was/is not within the province of "Negative List".

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