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TMI Blog2023 (11) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the office of the Registrar of Companies, Eastern Region. 3. For the growth and development of industries in the country, the Central Government had introduced a number of schemes by way of offering incentives to various categories of industries. Amongst the various schemes, the Central Government, in the department of Industrial Policy and Promotion, had framed a scheme for grant of subsidy on transport of raw materials and finished goods to and from certain selected areas with a view of promoting growth of industries in such areas. The scheme was brought into effect through a notification published in Part-I, Section 1 of the Gazette of India, Extra-ordinary dated 27.07.1971 and the scheme was known as "The Transport Subsidy Scheme, 1971". A perusal of the said scheme, which has been annexed as Annexure-B to WP(C) 1603/2019, reveals that transport subsidy would be given to industrial units located in selected areas in respect of raw materials which are brought into, and finished goods which are taken out of such areas. Taking into account that the instant writ petition pertains to an industrial unit which was set up in the North Eastern Region, this Court finds it relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount disbursed to the industrial units should first be adjusted against the outstanding ways and means of advances made to the State Government/Union Territory Administration for Centrally Sponsored Scheme in accordance with the procedure outlines in the Ministry of Finance letter No. 2(17) PII/ 58 dated 12.05.1958 and the balance, if any, shall be paid in cash to the State Government/Union Territory Administration. Sub-Clause (xiii) of Clause-6 is also relevant taking into account the issue involved, which stipulates that in order to check any misuse of transport subsidy, the Director of Industries in the State/Union Territories will carry out periodical checks to ensure that the raw materials and the finished goods, in respect of which transport subsidy had been given, were actually used for the purpose by a system of scrutinising of consumption of the raw materials and the output of the finished goods. As per Sub-Clause (xiv) of Clause 6, the Director of Industries of the State/Union Territory concerned will draw up procedure and arrangement not only for scrutinising the claims but also arrange for prompt payment of the claims. The number of transport subsidy claims that may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.05.2012 29.06.2012 01.07.2011 - 30.09.2011 27.12.2012 21.09.2012 01.20.2011 - 31.12.2011 27.12.2012 5. From the above, it would be seen that the claims made by the petitioner for transport subsidy for the period from 01.04.2011 till 31.03.2015 had been duly forwarded by the General Manager, District Industries and Commerce Centre, Dibrugarh, to the Commissioner, Industries and Commerce, Assam, after due verification; the last claim being forwarded on 19.03.2016. The aforementioned verifications could be seen from the Annexure-H series annexed to WP(C) 1603/2021 as well as Annexure-F series annexed to WP(C) 4912/2019. It is also relevant to take note that on 17.11.2016, the General Manager, Industries and Commerce Centre, Dibrugarh, had certified after due verification that the petitioner industrial unit was functioning, as could be seen from Annexure-J to WP(C) 1603/2021. Be that as it may, on 01.08.2018 an inspection of the petitioner unit was carried out for re-verification of the petitioner's TS/FSS claim for the period from 01.04.2011 to 30.06.2013. The Additional Director (UAZ), Office of the Commissioner of Industries & Commerce, Assam, submitted a report pursuant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make verification as to whether such raw materials or finished goods were actually transported or not. Learned counsel appearing on behalf of the Industries Department with all fairness submitted that though it is the requirement of the scheme that the transport subsidy is to be released without any delay, at the same time it is also required to be looked into as to whether the raw materials and finished products, in respect of which the transport subsidy has been claimed, were actually transported within the framework of the said scheme. The learned counsel appearing on behalf of the respondent Industries Department further submitted with candour that the entitlement of the petitioner has to be ascertained on the basis of the materials as to whether the petitioner actually transported the raw materials as well as the finished products, or not. 9. This Court had also duly perused the Transport Subsidy Scheme and had also taken note of the fact that the petitioner unit was duly functioning at the time when the claims for transport subsidy were made, and this aspect of the matter would be clear from the certificate issued by the General Manager, District Industries and Commerce Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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