Decided on September 25,2020

Prafulla Ch Sadangi (Since Dead) Appellant


MOHAMMAD RAFIQ,B. P. ROUTRAY,JJ. - (1.) Both the writ petitions have been filed by the same petitioner. The facts and cause of action in both the cases being inter- connected, both the writ petitions are heard analogously and disposed of by this common judgment.
(2.) The original petitioner-Prafulla Chandra Sadangi since died during pendency of the writ petition was substituted by the present petitioners as legal representatives.
(3.) The case of the petitioner in common is that, in the Industrial Policy Resolution, 1996 (hereinafter stated as "IPR, 1996" in short) certain incentives for new cinema hall as an industrial unit were provided in areas other than urban areas having population of one lakh or more according to 1991 census and subject to other conditions mentioned against each incentive. Accordingly, the petitioner allured by such incentives provided in the IPR, 1996 constructed a new cinema hall at Belaguntha in the district of Ganjam and made an application for registration to the District Industries Centre, Ganjam. Initially provisional registration certificate dated 17.10.1996 was issued in favour of the petitioner and after beginning of the cinema hall which was taken as akin to commencement of production, he was granted permanent registration certificate dated 22.4.1998 under Annexure-3. As such the industrial unit, i.e., the cinema hall was established in the name and style of "Suravi Talkies" at Belaguntha, which is a Motion Pictures Cinema Hall as per the registration certificate. The industrial production, i.e. 'Cinema Hall', commenced before 10.9.1997 as per the stipulation. As no incentives were extended in terms of IPR, 1996 in favour of the petitioner despite fulfilling all conditions and stipulations, he made representations to different authorities. Then the District Industries Centre, Ganjam recommended his case to the Orissa State Financial Corporation (hereinafter stated as "O.S.F.C.") on 28.12.1998 under Annexure-4 for sanction of capital investment subsidy in favour of the petitioner, but no step was taken for grant of other incentives like exemption of electricity duty, entertainment tax, sales tax, etc.;

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