Patna High Court
M/S Prakash Udyog vs The State Of Bihar on 4 January, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.21344 of 2021
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M/s Prakash Udyog a proprietorship firm through its sole proprietor, Nikhil
Singh, aged about 42 years (male), Son of Krishna Prasad Keshari, Resident
of Jagat Kunj, East Boring Canal Road Alankar Business Centre, Buddha
Colony, Patna Bihar 800001.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary, Department of Industries,
Government of Bihar, Patna.
2. The Principal Secretary, Department of Industries, Government of Bihar,
2nd Floor, Vikas Bhawan, Bailey Road, Patna- 800015.
3. The Principal Secretary, Department of Commercial Taxes, Government of
Bihar, Patna.
4. The Additional Commissioner, Commercial Tax Department, Government of
Bihar, Patna.
5. The Director, Technical Development, Department of Industries, Bihar,
Patna.
6. The General Manager, District Industries Centre, Udyog Bhawan, East
Gandhi Maidan, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Suraj Samdarshi, Advocate
For the Respondent/s : Mr.Vivek Prasad (G7 )
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
(The proceedings of the Court are being conducted by Hon'ble the Chief
Justice/Hon'ble Judges through Video Conferencing from their
residential offices/residences. Also the Advocates and the Staffs joined the
proceedings through Video Conferencing from their residences/offices.)
Date : 04-01-2022
Petitioner has prayed for the following relief(s):
"i) To issue an appropriate writ, order or direction in
the nature of mandamus commanding the respondents
to disburse VAT/GST reimbursement subsidy for which
the petitioner is entitled to, in view of the promise
made by the State Government under the Bihar
Patna High Court CWJC No.21344 of 2021 dt.04-01-2022
Industrial Incentive Policy, 2006
and Bihar Industrial Incentive Policy 2006.
ii) This Hon'ble Court may adjudicate and hold that the
the petitioner is entitled to receive VAT/GST subsidy in
accordance with Bihar Industrial Incentive Policy, 2006
and Bihar Industrial Incentive Policy, 2011.
iii) This Hon'ble Court may adjudicate and hold that
Bihar Industrial Incentive Policy, 2006 and Bihar
Industrial Incentive Policy, 2011, having been issued
by the State Government after approval by the cabinet,
cannot be diluted by any of the Departments of the
State, to deny any incentive promised therein.
iv) This Hon'ble Court may adjudicate and hold that
non-issuance of VAT/GST subsidy is hit by the
principle of promissory estoppel and legitimate
expectation.
v) This Hon'ble Court may award the cost of litigation
on account of the illegal and arbitrary actions of the
Respondent Authorities.
vi) To grant any other relief or reliefs which the
Petitioner may be found entitled to in the facts and
circumstances of the case."
Shri Vivek Prasad, learned G.P. 7, states that in view of
the change in the policy, seeking reimbursement in terms of Bihar
Industrial Incentive Policy, 2006/11, that of Department of
Industries, Government of Bihar, the petitioner has to now apply
through an on-line application which the petitioner has not so
done.
Shri Suraj Samdarshi, learned counsel for the
petitioner, states that the petitioner shall take all requisite steps,
but a direction be issued to the authorities to consider and decide
the application expeditiously for the petitioner's claim pertains to
the year 2017 onwards.
None can have any objection to the same.
Patna High Court CWJC No.21344 of 2021 dt.04-01-2022
We dispose of the present petition on the following
mutually agreeable terms:
(a) Petitioner shall move an appropriate application,
shall file requisite application in terms of the Bihar Industrial
Incentive Policy, 2006/11;
(b) The said application shall be processed and
appropriate order passed in accordance with law within a period
of three months from the date of filing of the application,
complete in all respects.
Liberty reserved to the petitioner to take recourse to
such steps as may be otherwise available on the same and
subsequent cause of action, should the need so arise.
Interlocutory application, if any, shall also stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
K.C.Jha/-
AFR/NAFR
CAV DATE
Uploading Date 08.01.2022
Transmission Date
