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2023 (7) TMI 354

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..... not approved by the SIPB ignoring the Resolution. HELD THAT:- Perusal of the impugned order reveals that the authority concerned has not taken into consideration the letter dated 15.07.2011 (Annexure-5), which clearly states that for the purpose of expansion and diversification of an existing industry no separate approval of State Investment Promotion Board is necessary. Having regard to the same, this Court deems it appropriate the impugned order needs to be set aside and the matter remanded back to the authority concerned for reconsidering the matter afresh duly taking into consideration the letter dated 15.07.2011 (Annexure-5). Therefore, the impugned order is set aside, the matter is remanded back to the authority concerned to pa .....

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..... t No. 2 vide Resolution bearing Memo No. 2447 dt. 15.07.2011 wherein no requirement of placing the proposal of expansion before the SIPB was provided; (iii) For holding that the competent authority for grant of approval/consideration of proposal of expansion of an existing unit is Director Industry in case of Large Industry and General Manager, District Industry Center/ Principal Director, BIADA in case of Small, Medium Macro Industry as laid down by the Respondent No. 2 vide Resolution bearing Memo No. 2447 dt.15.07.2011 issued in respect of the Bihar Industrial Incentive Policy, 2011; (iv) For issuance of an appropriate writ or direction upon the Respondent Commissioner of Commercial Taxes now known as Commissioner of State .....

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..... etitioner vide Annexure-13. Learned counsel for the petitioner has stated that the Principal Secretary, Department of Industries, under the mistaken impression that the approval of State Investment Promotion Board (SIPB) is not there, has rejected the case of the petitioner. Learned counsel for the petitioner has stated that the petitioner s industry is an existing industry and it was only a second expansion that has been done for which the authorities were bound to release the subsidy. Learned counsel has relied on the letter vide Annexure- 5 issued by the then Principal Secretary, Department of Industries dated 15.07.2011 to buttress his contention that for the purpose of expansion and diversification programme, no fresh approval of the S .....

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