- (1.) The petitioners in these bunch of writ petitions are engaged in different manufacturing process requiring onsumption of electrical energy. They have approached this Court raising a dispute that they are being illegally denied the benefits provided under the Industrial and Services Sector Investment Policy, 2004 (hereinafter referred to as 'Policy 2004') promulgated by State of U.P. by way of exemption from payment of electricity duty.
(2.) The said policy was framed under the 10th Five Year Plan with a purpose of extensive industrial development and to make it labour intensive and to eradicate pervasive unemployment and poverty. The Policy 2004 contained lot of incentive for new industries. The objective of the policy was to achieve all round development of the State and to accelerate the pace of growth not only in the field of industries but also trade, commerce and services.
(3.) Clause 3.4.2.9 of the Policy 2004 contains a provision for exemption from electricity duty in respect of new units for the first 10 years and for a period of 15 years to such new unit declared as Pioneer Units. Clause 3.4.2.9 reads as under. "All new units shall be exempted from electricity duty for the first 10 years. Units declared as Pioneer units under para 4.5 shall be given this exemption for 15 years.";