DINESH MAHESHWARI.J. - (1.) Leave granted.
(2.) This appeal is directed against the judgment and order dated 11.01.2019 passed in D.B. Civil Writ Petition No. 9090 of 2018, whereby the High Court of Judicature for Rajasthan, Bench at Jaipur, dismissed the writ petition filed by the appellants while upholding the order of revision dated 12.03.2018 as passed by the Additional Chief Secretary, Finance, Government of Rajasthan, Jaipur ['ACS' for short] in revision proceedings under Clause 13 of the Rajasthan Investment Promotion Scheme-2003 [Hereinafter also referred to as 'RIPS-2003' or simply 'the Scheme'.]. 2.1. The appellant No.1, M/s Ultratech Cement Limited (Unit-Kotputli Cement Works), is a public limited company registered under the Companies Act, 1956 and engaged in the business of manufacturing and marketing of cement and allied products. It may be noted that previously, the appellant was carrying on its business in the name of M/s Grasim Industries Limited [The company's name was changed to M/s Ultratech Cement Limited w.e.f. 01.08.2010.], a company of the Aditya Birla Group, which was engaged in manufacturing staple fiber, cement, textiles, sponge iron, aluminum etc. The company originally had two cement plants, one situated in Chittorgarh District and another in Jodhpur District in the State of Rajasthan. The appellant No.2 is said to be the Senior General Manager of the said Kotputli Unit of the appellant No.1. The matter in issue in the present case essentially relates to the extent to which the appellant No.1 company was entitled, under RIPS-2003, to avail the Capital Investment Subsidy [Hereinafter also referred to as 'the subsidy'.] in relation to its Kotputli Unit. [For continuity of discussion, we shall refer only to the appellant No.1 as 'the appellant' or 'the company'.] 2.2. The respondent No.1 herein is the State of Rajasthan and respondent Nos.2 to 5 are its officers related with respective departments whereas respondent No.6 is the State Level Screening Committee, who was the prescribed authority for determining eligibility for subsidy under the Scheme in question. [For continuity of discussion, we shall refer to the respondents collectively and shall refer to the particular respondent only when necessary in the context.] 2.3. By the aforesaid order of revision dated 12.03.2018, the ACS held that the Kotputli Unit of the company was entitled to Capital Investment Subsidy only to the extent of 50% of the payable and deposited Sales Tax/VAT and not to the extent of 75%, as availed by it pursuant to the Entitlement Certificates dated 29.04.2011 and 24.11.2011 erroneously issued by the State Level Screening Committee ['SLSC for short.]. The SLSC was directed to issue a new Entitlement Certificate for subsidy to the limit of 50% of total tax to the said Kotputli Unit of the company; and the company was directed to refund the amount of subsidy availed in excess of 50% of the payable and deposited tax together with interest at the rate of 18% per annum.
(3.) Put in a nutshell, case of the appellant is that the subsidy in question, to the extent of 75% of tax payable and deposited, was availed by it under the Rajasthan Investment Promotion Scheme-2003 only in terms of and pursuant to: (a) the decision taken by the high-powered Board of Infrastructure Development and Investment Institution ["BIDI" for short.] on 01.04.2006; (b) the Memorandum of Understanding ["MoU" for short.] entered with the State Government on 30.11.2007; and (c) the Entitlement Certificates issued by SLSC on 29.04.2011 and 24.11.2011. Therefore, according to the appellant, there was no occasion for the ACS to invoke Clause 13 of the Scheme; and the appellant can neither be forced to repay the amount of subsidy already availed of nor could any interest be charged. Per contra, stand of the respondents is that the decision of BIDI dated 01.04.2006 is of no good for the appellant because the package referred therein was withdrawn and the corresponding provisions in the Scheme were deleted on 28.04.2006; and the benefits under the deleted provisions could have been granted only until the date of their deletion, i.e., 28.04.2006. Thus, according to the respondents, understanding of the State Government with the company had only been to extend the benefit of incentive in terms of subsidy to the extent permissible under the Scheme and not beyond. The respondents would assert that the aforesaid Entitlement Certificates were erroneously issued by SLSC and the matter being related to public exchequer, the appellant is not entitled to claim any relief contrary to the applicable provisions/stipulations.;