JUDGMENT :

JYOTI SARAN, J.

The petitioners in each of the three writ petitions filed under Article 226 of the Constitution of India have a common grievance and that is the rejection of their respective claims for the benefits/incentives admissible under the Bihar Industrial Incentive Policy, 2011 (hereinafter referred to as the ‘Industrial Policy, 2011’) by the Director, Industries, Bihar, Patna through separate orders as impugned in the respective writ petitions, inter alia, on grounds ‘that their proposal does not have the approval of the Competent Authority’. Since the grievance of the petitioners in this batch is common, that the writ petitions have been heard analogous and are being disposed of at the stage of admission with the consent of the parties.

2. To demonstrate the commonness in the relief prayed by the respective writ petitioners I am persuaded to reproduce the same hereunder:

Re: CWJC No.12104 of 2018:

(i) For direction to the Respondent Commissioner of Commercial Taxes as also the Deputy Commissioner of Commercial Taxes to restore the VAT Reimbursement of amount of VAT deposited by the petitioner in terms of the Industrial Policy Resolution, 2011 as the same has been ab