The benefit arising from the industrial policy has to be given its full effect once the industry falls under the policy, and the interpretation of the policy should be normal and plain to derive its real purpose.

1. Heard learned counsel for the parties.

2. In all the cases, since common issue has been raised, these are being disposed of by this common order. For convenience, the facts of C.W.J.C. No. 12134 of 2015 are being taken into consideration.

3. In the present case, a question has been raised about entitlement of the benefit emanating from 2011 Industrial Policy issued by the Government of Bihar which provides the operation period of the policy is for five years and the benefit would be given to those industry which have been established and came in commercial production within five years from 1st July, 2011. So, a question has been raised if the person is covered under the policy decision, whether the relief, which has been mentioned in the policy, will come to an end with the life of the policy or the person will be entitled for the benefit of five years irrespective of the termination of the life of the policy.

4. The petitioner is a registered company under the Companies Act, 1956 having its registered office at Radha Nagar, Motihari, East Champaran, Bihar. The petitioner has set up a flour mill under the name and style of Radha Flour Mill Private Limited for manufacturing Atta, Suji, Maida and Chhokar and has been working since 10.2.1989. The Government of Bihar in order to attract domestic and foreign investment as well as revival and expansion of business of the existing industrial unit by providing right industrial ambient and with an intention to generate employment and its promotion the Government has come up with the Bihar Industrial Incentive Policy of 2011. For attracting the investors, certain benefits have been extended to the establishment which fall under the parameter of the Industrial Policy. In terms of the 2011 Industrial Policy, different types of benefits have been conferred under different heads having been mentioned in Clause-2 of the Industrial Policy, 2011 which includes benefit such as exemption for Monthly Minimum Charges/ Minimum Base Energy Charge/Demand/Billing Demand and the benefit has been conferred for five years. It will be relevant to extract the sub-clause (vi) of Clause 2 which reads as follows:-

"(vi) Monthly Minimum Charges/Minimum Base Energy Charge/Demand/Billing Demand ls NwV & orZeku dk;Zjr bdkb;ksa rFkk ubZ bdkb;ksa dks Monthly Minimum Charges/Minimum Base Energy Charge/Demand/Billing Demand vFkok fcgkj fo|qr fofu;ked vk;ksx ds }kjk fu/kkZfjr VSªfQd vkns'k esa of.kZr fdlh vU; uke ls Minimum Guarantee (Energy & Demand) 'kqYd ls NwV ubZ vkS|ksfxd uhfr ds ÁHkkoh gksus dh frfFk ls nh tk,xhA ;g lqfo/kk ikap o"kksZ ds fy, ns; gksxhA**

5. The Industrial Policy provides capital subsidy and has conferred tax incentive and different period has been provided in different nature of incentive, so far the benefit for the electric charges is concerned, it has been limited to five years and under the heading of tax, the benefit for certain class of the industries have been given 10 years with certain conditions which provides that the Brewery and Distillery will be reimbursed as maximum only 25% of the VAT charges applicable to 10 years and the ceiling will be 300% of the capital investment. So, different types of incentives under the different heads were given and the present case is only confined to the benefit for the electrical charges. The Clause-4 of Annexure-1 Industrial Policy, 2011 defines the “New Industrial Unit” stipulates means of industrial unit in which the commercial production has commenced within five years from July, 2011. Clause 9 of Annexure-1, Industrial Policy, 2011 contained in Annexure-2 has also mentioned date of production which reads as follows:-

^^9- mRiknu dh frfFk & fdlh vkS|ksfxd bdkbZ esa izkjaHk gksus dh frfFk dk rkRi;Z ml frfFk ls gksxk] tcls bdkbZ okLro esa ml lkexzh dk okf.kfT;d mRiknu izkjaHk dh fy;k gks] ftlds fy, og fucaf/kr dh xbZ gksA y?kq ,oa e/;e vkS|ksfxd bdkb;ksa ds mRiknu dh frfFk ds laca/k esa lacaf/kr egkizca/kd] ftyk m|ksx dsUnz vFkok iazca/k f