Bhaskar Bhattacharya, J. - (1.) This mandamus-appeal is at the instance of an unsuccessful writ petitioner and is directed against order dated September 17, 2003 passed by a learned Single Judge by which His Lordship dismissed the writ application filed by the appellant in which it challenged an order dated September 16, 2002, passed by the Special Secretary, Finance (Taxation) Department, Government of West Bengal thereby rejecting the application filed by the appellant claiming benefit under the West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme. (Hereinafter referred to as the Scheme).
(2.) The case made out by the appellant in its writ application, which is the third one at the instance of the appellant, out of which the present mandamus-appeal arises, may be summed up thus; (a) The appellant No. 1 carried on business of manufacturing Rice Bran Oil Grade-1 by solvent extraction process. Such oil manufactured by the appellant No. 1 can only be used for human-consumption after further processing. The Rice Bran Oil Grade-1 is known, considered and accepted as Edible Rice Bran Oil. (b) There are three types of Rice Bran Oil, namely, Refined Grade, Raw Grade-1, and Raw Grade-2. Refined Grade of Rice Bran Oil is used for direct human-consumption. The Rice Bran Oil Grade-1 which is manufactured by the appellant is of edible variety and is rendered fit for consumption only after processing whereas the Rice Bran Oil Grade-2 is not edible and can be used only for industrial purposes. (c) The Government of West Bengal, Finance Department, formulated a Scheme known as West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme in the year 1994 and the object of the said Scheme is to give financial assistance to the scheduled manufacturing units in the State of West Bengal. Under schedule "A", units engaged in the manufacture of "Edible Rice Bran Oil" are entitled to incentives as per item No. 4. (d) The appellant No. 1 made an application in order to get incentives under the said Scheme, but such application not having been processed, the appellant, in the past, filed a writ application being W.P. No. 1734 of 1998. The said writ application was disposed of by directing the concerned authority to give an opportunity of hearing to the appellant and to dispose of the same within a specified period by a reasoned order. (e) On January 25, 1999, the Special Secretary, Finance Department, Government of West Bengal, disposed of the application by holding that the Rice Bran Oil Grade-1 manufactured by the appellant was not "Edible Rice Bran Oil" and therefore, the appellant was not entitled to get the incentives under the Scheme. (f) Being dissatisfied, the appellant filed its second writ application before this Court being W.P. No. 1568 of 1999 challenging the said order dated January 25, 1999 passed by the Special Secretary, Finance. A learned Single Judge of this Court by order dated April 19, 2002 set aside the order passed by the Special Secretary, Finance, and directed him to give a fresh hearing in the matter in the light of the observations made in the order. (g) By order dated September 16, 2002, the Special Secretary, Finance, again rejected the prayer of the appellant holding that the appellant was not entitled to get the benefit under the Scheme, as it does not manufacture "Edible Rice Bran Oil". Being dissatisfied, the appellant preferred its third writ application being W.P. No. 2170 of 2002.
(3.) The said writ application was contested by the State-respondent by filing affidavits-in-opposition and the sum and substance of the defence was that Edible Oil means that category of Oil, which is fit for direct human-consumption. According to the State-respondent, the Oil, which is made fit for human-consumption by further processing, cannot be said to be "Edible" in order to get the benefit of the Scheme.;