- (1.) IN the writ petition, the petitioner a private limited company under the companies Act, 1956 has challenged the order dated 14th July, 2008 passed by the Director, Policy Planning Unit and Ex-Officio Special Secretary, Finance (Revenue) Department, Government of West Bengal, the respondent No. 1 rejecting the application of the petitioner for financial assistance under the west Bengal Industrial Promotion (Assistance to Industrial Units) Scheme, 1994 on the ground of delay. It has been contended that pursuant to the scheme the petitioner is supposed to file the application for financial assistance with the designated authority within four months from the end of the quarter in question. Accordingly, on 27th April, 2004 the petitioner had dropped the application in the 'drop box' seeking financial assistance with regard to the quarter ending on 31st December, 2003. It has been submitted since it was dropped in the 'drop box' within the time as stipulated and as there was no delay in furnishing the application the order dated 14th July, 2008 passed by the respondent No. 1, is not sustainable.
(2.) LEARNED Advocate appearing on behalf of the State respondents submits that even assuming the petitioner had dropped the application in the 'drop box' on 27th April, 2004 he could have also filed the application with the assessing authority and since it was not done, the order under challenge is just and proper.
(3.) THE question is whether the petitioner had filed the application on 27th April, 2004 in the 'drop box'.;