ANANDA SEN,J. - (1.) The petitioner, in this writ application, is praying for quashing two letters bearing no. 1927 dated 16.06.2017, issued by the Director, Department of Industries, Government of Jharkhand, and the letter no. 2180 dated 11.07.2017, issued by the Under Secretary, Energy Department, Government of Jharkhand, by which both the authorities have rejected the claim of the petitioner for grant of Capital Subsidy in terms of Jharkhand Industrial Policy, 2001. Further the petitioner has prayed for a mandamus directing the respondents to reimburse the capital subsidy which the petitioner is claiming to be entitled to, in terms of the Jharkhand Industrial Policy, 2001 and the Memorandum of Understanding entered into by the State and the petitioner.
(2.) The facts are undisputed in this case. The State of Jharkhand has formulated an Industrial Policy to accelerate the industrial development in the State. The said Industrial Policy is of the year 2001 and is known as the Industrial Policy, 2001 (hereinafter to be referred as Policy of 2001).
(3.) Clause 29.0 of the said Policy of 2001 provides for Fiscal Incentives, to be granted to the industrial Units. There are nine types of fiscal incentives, which an industrial unit is entitled for. One of such incentives is the Capital Investment Incentive. As per the said policy of 2001, the units/new project with an investment of more than 50 crores is termed as Mega Unit. As per Clause 29.11 of the said policy of 2001, for Mega Units, special packages were to be formulated, on case to case basis through direct negotiation with the prospective investors. To ensure uniformity in providing various incentives, Schemes were notified vide Memo No. 1885 dated 10.06.2003. The Schemes provides for formulation of Rules for Mega Projects. The Special Incentives Rules (referred to as the Incentive Rules) for Mega Projects were formulated and the same was notified on 2nd August, 2005. The said Rule was made effective till the Jharkhand Industrial Policy, 2001 remains in force. Rule 2.9 provides for Fixed Capital Investment. Rule-3 deals with the applicability of the said Incentive Rules. Rule-3.2 provides that the benefits under the said Rules shall be available only to those units, which have gone into commercial production on or after 15th November, 2000 or undertakes expansion, diversification or modernisation after this due date. On this background, the petitioner entered into the Memorandum of Understanding (MOU) with the State of Jharkhand for facilitating of setting up of 100 megawatt power project. This MOU was entered between the petitioner and the State on 31.10.2005. Clause-13 of the said MOU provides that the Government of Jharkhand shall extend the applicable incentives and concessions as envisaged in the Mega Investment Scheme as notified vide Notification no. 1885 dated 10.06.2003 and Jharkhand Industrial Policy of 2001. Clause-14 provides that any new or improved incentive which may be announced by the Government of Jharkhand after signing this MOU, shall be additionally extended to the petitioner. The petitioner commenced the work of setting up of 2 x 270 MW coal based Thermal Power Plant with the capital investment of more than 50 crores. Two Units of 270 MW each Power Plant came into commercial operation on 21.01.2013 and 19.05.2013 respectively. The petitioner applied for grant of subsidy in terms of the MOU and the Policy of 2001, before the Special Secretary (Energy), Government of Jharkhand and also before the Director of Industries, Government of Jharkhand. Application was also made for grant of certificates for commercial production. At this juncture, it is necessary to mention that the Industrial Policy of 2001 was extended from time to time till the year 2012 when the same was replaced by a new Policy. The case of the petitioner was considered but the same was rejected on the ground that the case of the petitioner falls in the category of the Independent Power Plant and there is no provision of granting any subsidy to any such Unit under the new Jharkhand Industrial Policy, 2012.;