9911796707
TMI Blog2023 (3) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered and closed by the Secretary to the Government of Assam, Industries & Commerce Department. The petitioner alleges that the aforesaid order has been passed in a cryptic and mechanical manner. The issue is regarding exemption under an Industrial Policy. 2. Before going to the issue involved, it would be convenient to state the facts in brief: 3. The petitioner is a Public Limited Company which was incorporated in the year 1995 and had set up a cement factory in the NC Hills District (presently, Dima Hasao). The Industry was set up by availing the benefits of the Industrial Policy of 1986 which was from 01.01.1987. Subsequently, the Industrial Policy of 1991 came into force which provided for revival of viable sick industrial units. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered. Accordingly, it was resolved that a fresh application be submitted to the Director of Industries which would be processed for examination and consideration for declaring the unit as a Relief Undertaking by the Government of Assam. 6. Accordingly, on 25.01.2001 all necessary papers were submitted. However, from 01.04.2005 to 31.03.2012, the petitioner company claims to have paid Rs.100.06 Lacs including input credit. However, there was no final decision by the Government of Assam constraining the petitioner to file WP(C)/8306/2001. 7. The aforesaid writ petition was considered by a Division Bench and vide order dated 28.01.2013 had disposed of the matter by directing the State respondents to take a final decision by passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and there were extortion demand. It is also submitted that there was no Sales Tax charged upon the consumers. Shri Mahanta, learned counsel for the petitioner also submits that there is no adverse comment on the performance of the petitioner and he has also cited that similarly situated entities have been granted the exemption from Sales Tax. It is the submission of the petitioner company that there are many dependent families of indigenous people connected with the company and therefore, interference is required from this Court. 11. On the other hand, Shri A. Kalita, learned Standing Counsel, Industries & Commerce Department has submitted that the scope of interference by this Court in this matter is a limited one. He submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials and sale of finished product for a period of five years. However, after availing the said benefit, the petitioner did not discharge his liability to pay Sales Tax. It is submitted that the petitioner had already availed all benefits and accordingly the present petition is liable to be dismissed. 15. Shri B. Gogoi, learned Standing Counsel, Taxation Department has endorsed the submission of Shri A. Kalita, learned Standing Counsel and submits that no case for interference is there in the present writ petition. 16. The rival contention made by the learned counsel for the parties have been duly considered and the material placed before this Court have been carefully examined. 17. To appreciate the rival contention, it would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the matter within three months from the date of receipt of a copy of this order. The petition is disposed of." 18. It appears that in the order dated 28.01.2013 by which the writ petition was disposed of, it was recorded that the petition was filed in the year 2001 seeking a direction to revive the petitioner sick unit pursuant to a minutes of meeting dated 14.06.2000 and also to quash the order dated 22.11.2001 passed by the Board of Industries and Financial Reconstruction (BIFR). The stand of the State that the petitioner was not entitled to any relief and that the benefit had already been availing by the petitioner was recorded. It appears that a concession was made by the petitioner that a final reasoned order may be passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Langlai Tea Estate. The MD, NCL confirmed that during the year 1994-95 an amount of Rs.20.00 lakhs was invested in Langlai Tea Estate and an amount of Rs.58.00 lakhs was invested in Rozendia Ltd. and it has been reflected in the balance sheet of the NCL." 21. This Court is of the opinion that the relief claimed is based on speculation and assumption and it does not appear that there is any indefeasible right of the petitioner for such relief. This Court in exercise of its jurisdiction under Article 226 of the Constitution of India does not act as a Court of Appeal and its functions are only confined to the decision making process. In the impugned order dated 20.09.2013, reasons are reflected which according to this Court are cogent and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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