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 abruptly discontinued in most arbitrary and illegal manner by the respondents;

(ii) For a declaration that the respondent cannot discontinue the reimbursement of the amount of VAT deposited by the petitioner in terms of the promise made by the State in the Industrial Policy Resolution, 2011;

(iii) For a direction to the respondents i.e. Department of Industry, Government of Bihar for grant of the Capital Subsidy and other subsidies promised by the respondent State of Bihar under the Industrial Incentive Policy, 2011;

(iv) For a direction to the respondents to grant other incentives promised in the Industrial Incentive Policy, 2011 like Subsidy on Luxury Taxes, investment on Plant & Machinery purchased for Captive Power Generation, i.e. D.G. Set, Project Report Incentive, Exemption from Monthly Minimum Charges/Minimum Bases Energy Charges etc.;

(v) For a direction to the respondents for grant of subsidies at the earliest to save the petitioner’s unit as it is suffering due to discontinuance of reimbursement of the amount of VAT deposited by the petitioner and also for non-grant of the amount of capital subsidy and other subsidies; and/or for any other relief(s) for which the petitioner may be found entitled to in the facts & circumstances of the present case.

Re: CWJC No.15496 of 2018:

(i) For a 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 abruptly discontinued in most arbitrary and illegal manner by the respondents;

(ii) For a declaration that the respondent cannot withhold the reimbursement of the amount of VAT deposited by the petitioner in terms of the promise made by the State in the Industrial Policy Resolution, 2011;

(iii) For a direction to the respondents i.e. Department of Industry, Government of Bihar for grant of the Capital Subsidy and other subsidies promised by the respondent State of Bihar under the Industrial Incentive Policy, 2011;

(iv) For a direction to the respondents to grant other incentives promised in the Industrial Incentive Policy, 2011 like investment on Plant & Machinery purchased for Captive Power Generation, i.e. D.G. Set, Project Report Incentive, Exemption from Monthly Minimum Charges/ Minimum Bases Energy Charges etc.;

(v) For a direction to the respondents for grant of subsidies at the earliest to save the petitioner’s unit as it is suffering due to discontinuance of reimbursement of the amount of VAT deposited by the petitioner and also for non-grant of the amount of capital subsidy and other subsidies; and/or for any other relief(s) for which the petitioner may be found entitled to in the facts & circumstances of