Arijit Banerjee, J. - (1.) This appeal is directed against the judgement and order dated 15 December, 2016 passed by the learned Single Judge whereby the appellant's writ petition being W.P. No. 133 of 2011 was dismissed. The writ petitioner had challenged an order of the Executive Director, West Bengal Industrial Development Corporation Limited (hereinafter referred to as "WBIDC Ltd.") which was communicated to the writ petitioner under cover of a letter dated 30 November, 2010. In the said order it has been essentially held that the petitioner company is not entitled to get subsidy under the West Bengal Incentive Scheme, 2000. The operative portion of the said order is extracted below: "West Bengal Incentive Scheme 2000 does not lay down in any of its provisions that a unit may get subsidy from both the Central as well as the State Government. According to Clause 17-A of the West Bengal Incentive Scheme 2000, a unit enjoying benefit from any other source will not be entitled to benefit under the West Bengal Incentive Scheme 2000. As such the Petitioner Company is not entitled to get subsidy under the West Bengal Incentive Scheme 2000. Thus the representation of the Company is disposed."
(2.) The West Bengal Incentive Scheme, 2000, (in short "the said Scheme") was introduced by the State Government through WBIDC Ltd. with effect from 01 January, 2000 for a period of five years for promotion of industries in the State. Clause 8.1 of the said scheme which is the relevant clause reads as follows: "8.1. An eligible industrial unit located in a Group 'B' area and set up in the State on or after the 1st January 2000, will be entitled to State Capital Investment Subsidy @ 15% of the Fixed Capital Investment subject to a limit of Rs. 150.00 Lakhs."
(3.) Cause 3(xi) and clause 3(xvii) which define 'New Unit' and 'Eligible Unit' respectively, in so far as they are material read as follows: "xi) 'New Unit' means an industrial unit in the large/medium/small scale sector having investment in capital assets which is established and commissioned by the entrepreneur for the manufacture of goods in West Bengal for the first time on or after the 1st January, 2000 and is registered with the Directorate of Industries/Directorate of Cottage & Small Scale Industries/ Directorate of Tourism as the case may be; xvii) 'Eligible Unit' means a unit in the large/medium/small scale sector having registration certificate issued by the Directorate of Industries and eligibility certificate by the W.B.I.D.C. or registration certificate issued by the District Industries Centre, as the case may be.";