Harphul Singh Brar, J. - (1.) THIS judgment will dispose of Civil Writ Petition No. 3655 of 1991 and Civil Writ Petition No. 5098 of 1994, as common questions of fact and law are involved in both these writ petitions. For facility of reference, facts have been taken from Civil Writ Petition No. 3655 of 1991.
(2.) IN this Writ Petition under Articles 226/227 of the Constitution of India, the petitioner -Company Messrs Goindwal Steels Ltd. seeks a writ of Mandamus directing the respondents to release 25 per cent subsidy on power tariff as admissible to the petitioner -Company under the Punjab Industrial Incentives Code under the Industrial Policy Statement, 1978. Briefly stated, the facts are that the Government of Punjab issued the Industrial Policy Statement, 1978 for providing grant of various incentives for the new Industries to be set up in the State of Punjab. To implement the scheme of incentives set out in the aforesaid Industrial Policy Statement, the Governor of Punjab framed the rules, called the "Punjab Industrial Incentives Code under the Industrial Policy Statement, 1978" (hereinafter referred to as the Rules). The relevant provisions of the Rules for decision of the cases are reproduced as under: "2.14. 'Power -based industry' means an industry declared as such by the State Government. 5. Subsidy on Electrical Tariff for Power -based Industries. 5.1. Subsidy equal to 25% of the power tariff as may be fixed by the State Electricity Board shall be "admissible to units in respect of power -based industries for a period of 5 years from the date of power connection."
(3.) THE petitioner -Company filed an application dated July 11/12, 1989 for grant of 25 per cent of subsidy on power bills of the tariff in Form 'C' as prescribed under the Punjab Industrial Incentives Code under the Industrial Policy Statement, 1978 and enclosed herewith the photocopies of all the electricity bills charged, revised, paid and payable or demanded in due course for the period ending March 31, 1989. The application for grant of subsidy, as stated above, is annexed as Annexure PI with the petition.;