B.N. Srikrishna, J. - (1.) The judgment of the Division Bench of the Kerala High Court dismissing writ appeal No. 2614/2001 of the appellant is challenged before us in this appeal. The writ appeal itself was to impugn the judgment of the single Judge dismissing O.P. No. 9007/1999 by the appellant.
(2.) With a view to encouraging the industrial process in the State of Kerala, and as a measure of incentive, the State Government decided as a matter of policy that new industrial units established in the State would be exempted for a period of 5 years from payment of enhanced power tariff which had come into effect on 1.1.1992. This policy was reflected in the G.O. (MS) No. 4/92/ID dated 6.2.1992 which indicated that the concession would be available: "i. to the units from the date of commercial production which start such production between 1.1.1992 and 31.12.1996. ii. To manufacturing units only and not to service and entertainments units; iii. To existing units for substantial expansion/modernisation/diversification. The concession in such cases will be available only for the consumption of the new machinery and equipment which add to the capital asset, by not less than 25% of the existing fixed capital investment excluding land and building the installation of which is to be certified by the competent authority. iv. For modernisation, to industrial units having a contract demand not exceeding 500 KVA. In such cases, new equipments alone will be eligible for the concession."
(3.) The Government order also indicated that the eligibility for the concessions would have to be certified by the Kerala State Industrial Development Corporation (KSIDC)/Kerala Financial Corporation (KFC) in respect of units funded by them, or by the Director of Industries and Commerce in other cases, and by the concerned General Manager, District Industries centers in respect of Small SCALE Industrial units. It was also declared in Government order that the industrial units which set up their captive power generating units for their own consumption would be exempted from payment of electricity duty to the extent to which they generate power for their own consumption. The said concession was made available to the units which may have started commercial production or set up captive power generating units between 23.9.1991 and 31.12.1991.;