SATYABRATA SINHA, J. - (1.) THE petitioner No. 1 is a Company incorporated under the Indian Companies Act and is engaged in the business of manufacture of jute products from its jute Mills situated at 33, Narkeldanga Main Road, Calcutta.
(2.) IN this application the petitioner has for all intent and purport questioned the grant of subsidy under the External Market Assistance Scheme (hereinafter referred to as EMA) to the manufactures of jute twine as contradistinguished from jute yarn. The question which after a great deal of argument has been crystallised is as to whether jute yarn of more than one ply (such as 2 -ply yarn or 3 -ply yarn etc.) exported by the added respondents is jute yarn and, thus eligible to the benefit of EMA ? Certain other subsidiary questions have been raised in this application, namely, (1) whether the disputes sought to be raisd by the petitioner can appropriately be decided in writ jurisdiction under Article 226 of the Costitution of India ? (2) whether the writ petitioner has locus standi to maintain the writ application ? and (3) whether this Court should exercise its discretionary jurisdiction as the petitioners are guilty of delay and laches in filing this writ petition ? Before the said questions are adverted to, the basic fact which is not disputed may be noticed. The Central Government took steps to levy Cess on jute manufactures under the provision of Jute Manufactures Cess Act, 1983 in terms whereof duty of excise is levied on certain items including hessian (which the petitioners manufacture) as referred to in the schedule appended thereto. Sub -section (4) of Section 3 of the said Act reads as follows: - - The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the duty of excise on jute manufactures under this Act
(3.) A Jute Special Development Fund was created by the Ministry of Textiles to the tune of Rs. 100 Crores on 31.3.1987 and by a notification dated 30th March, 1988 the Central Government directed payment of subsidy for certain specific kinds of jute products sold in the domestic market which admittedly does not include jute twine.;