Vineet Kothari, J. - (1.) HOW negative executive interventions, lack of political will and wisdom can cause laggard, sluggish and distorted industrial growth in a State, though rich in minerals, lime stone in present case in the State of Rajasthan and sufferer is a cement manufacturing unit, will be borne out from what follows in this case.
(2.) ANOTHER caveat on legislative practices, particularly subordinate legislation and executive policy decisions and the decision making process, which is amenable to judicial review by courts is that, it is high time that subordinate legislations in the form of notifications issued by Executive should give the preamble, context, brief reasons and background and particularly defining their prospective a retrospective applications, should be adopted like statement of objects and reasons and memorandum explaining provisions are given with legislative Bills, so that the judicial review becomes an effective exercise and one liner amendments like the notification dated 28.04.2006 in the present case, which have far reaching consequences are not allowed to become missile attacks on the budding industries. FACTUAL MATRIX The Petitioner, a cement manufacturer, is before this Court under Article 226 of the Constitution for challenging the impugned order dtd.31.3.2009 passed by the Principal Secretary, Finance, Government of Rajasthan, Jaipur under the provisions of Clause 13 invoking his revisional jurisdiction under "Rajasthan Investment Promotion Scheme, 2003 (hereinafter referred to as the RIPS,2003) at the instance of Commissioner, Commercial Taxes Department with respect to two orders of State Level Screening Committee (SLSC, for short) dtd.29.7.2006 and 27.6.2007 in two matters pertaining to the investment made by the Petitioner M/s Shree Cement Ltd.
(3.) THE facts giving rise to the present writ petition in nut shell are like this.;