JUDGMENT :

S.B. SHUKRE, J.

1. Heard. Rule. Rule made returnable forthwith. Heard finally by consent.

2. The facts of this Petition appear on quite a narrow canvass. Suffice it to say, for the purposes of this Petition that the Petitioner-a registered Company dealing in manufacture of Vegetable Oil and Allied Oil products, fired by the enthusiasm created by the Government scheme intending to have industries at disperse places all over Maharashtra under ‘New Package Scheme of Incentives, 1993’ (for short ‘Incentive Scheme’) set up a factory unit at village Dabha, Tahil Nandgaon Khandeshwar, District Amravati with the hope that the incentives offered under the Incentive Scheme would offset the increased cost of production and the Petitioner would be able to compete with other similar industries in marketing its products at affordable rates, without causing any loss to the Petitioner- Company.

3. Under the Incentive Scheme, monetary and other incentives in the nature of tax subsidy or tax exemption at the rates prescribed in the scheme and other benefits were given. The document of Incentive Scheme required that the Eligibility Certificate be issued by the Implementing Agency and invariabl