- (1.) Both the writ petitions being matter W.P. No.445 of 2011, filed by Bally Jute Company Limited & Anr., and other matter W.P. No.447 of 2011 made by Usha Corporation Limited are taken together since the issue involved in those two cases are same. The petitioners in both the said writ petitions are contending that they are large Industrial units and they are eligible to apply for incentive since they are covered under "the West Bengal Incentive Scheme, 2004" formulated by the Government of West Bengal in 2004 and effective from 1st April, 2004 till 31st March, 2009.
(2.) Under no circumstances the new notification dated 26th April, 2008 published on 17th June, 2008 and/or 2008 Scheme published on 26th April, 2009 before 31st March, 2009 is applicable to them.
(3.) It is submitted that the writ petitioners made applications for registration under West Bengal Incentive Scheme, 2004 during May, 2008 for getting benefit of the 2004 Scheme which remained effective from 1st April, 2004 till 31st March, 2004. Mr. Talukdar, learned Senior Counsel appearing in support of the writ petitions submitted that an industrial unit seeking subsidy under the Scheme of 2004 was to make application for registration within the period of operation of the scheme. Upon receipt of such application the director of industries, as per operational procedure shall scrutinize the application and to register the applicant unit with a number and to issue a certificate for registration with a copy to West Bengal Industrial Development Corporation Limited hereinafter referred to as "WBIDC Ltd." along with the application for issuing eligibility certificate by the said WBIDC Ltd. The applications are to be made as per the format published in the Gazette notification dated March 31, 2004. According to Mr. Talukdar, on the date of making application it was not necessary to start operation as would appear in Clause 17 of the Gazette notification dated March 31, 2004. It is only after the unit is registered by the director of industries and the eligibility certificate is issued by WBIDC Ltd., an application for grant of subsidy can be made to the Managing Director of WBIDC Ltd. in the prescribed format. Thereafter it would be processed and the amount of subsidy would be quantified.;