CHAKRADHARI SHARAN SINGH, J.:–Both these applications have been filed by the same petitioner. Following is the relief sought in C.W.J.C. No. 6032 of 2020:—

"(a) For issuance of order/orders, direction/directions or writ/writs in the nature of Mandamus for direction upon the respondent authorities to grant the benefits of Capital Subsidy to the petitioner company being 35% of the Capital invested on the plant and machinery- in terms of the Industrial Incentive Policy-2011 (hereinafter referred to as IIP- 2011) and in terms of Integrated Food Processing Scheme contained in Memo No. 951 dated 22.09.2014 - as the Detailed Project Report of the petitioner company has been approved by the State Investment Promotion Board (hereinafter referred to as S.I.P.B.) in meeting dated 29.01.2015 and also been approved by the Project Approval and Monitoring Committee (hereinafter referred to as P.A.M.C.) in its meting dated 14.03.2016.

(b) For issuance of order/orders, direction/directions or writ/writs in the nature of Mandamus directing the Respondent authorities to grant the benefit of the incentive of subsidy for purchase of Diesel Generating Sets (hereinafter referred to as D.G. Sets) to the petitioner company in terms of Clause 2(v) of the Industrial Incentive Policy-2011.

(c) For issuance of order/orders, direction/directions or writ/writs in the nature of Mandamus directing the Respondent Authorities to grant the benefit of Interest Subvention @ 2% of the rate of interest payable by the Industrial Units on the term loan from Banks/Financial Institutions to the petitioner company for a period of 7 years in terms of Clause 4 (vi) of the Industrial Incentive Policy - 2011 -as revised and incorporated by Clause 8 of the Industrial Incentive (Amendment) Policy, Bihar, 2014 (hereinafter referred to as the 'Revised Policy').

(d) For issuance of such other order/orders, direction/directions, writ/writs which the petitioner may be entitled to."

2. Relief sought in C.W.J.C. No. 4051 of 2021 are as under:—

"(i) For issuance of writ in nature of Mandamus directing the Respondent Authorities to grant remission from the Monthly Minimum Charges/ Minimum Base Energy Charge/ Demand/ Billing Demand - for five years from the date of the commercial production i.e. 23.03.2017- to the petitioner company in view of the Clause-2 (vi) of the Industrial Incentive Policy-2011 (hereinafter referred to as the 'IIP 2011') and in terms of the order dated 27.11.2017 passed in Radha Flour Mill (P) Ltd. Vs. The State of Bihar reported in 2018 (2) PLJR 558.

(ii) For issuance of writ in nature of Mandamus for directing the respondent authorities to admit and extend the benefits of the remission of the Electricity Duty (E.D.) incentive of 100% remission on electricity duty for seven years to the petitioner company from the date of commercial production for which petitioner company was entitled for in terms of the Clause 3 (ii) of IIP-2011.

(iii) For issuance of writ in the nature of Mandamus directing the respondent authorities to grant and reimburse the incentive of Stamp Duty/Registration Fees in terms of Clause - 1 of the Industrial Incentive Policy- 2011 and in terms of the approval granted by the authorities contained in Memo No. 2516 dated 22.07.2011 - to the Petitioner Company - as the inordinate delay in reimbursement of Stamp Duty/Registration Fees, to the Petitioner Company even after making the entire investment as well as grant of approval of State Investment Promotion Board [for brevity "S.I.P.B."], Bihar, Patna is unjust, illegal and arbitrary.

(iv) Any other relief or reliefs which the petitioners may be found entitled to in the facts and circumstances of the case."

I.A. No. 1 of 2021 has been filed in C.W.J.C. No. 6032 of 2020 seeking amendment in the writ application for seeking additional relief of admitting the petitioner-Company to the benefit of reimbursement of the admissible Value Added Tax/ Central Sales Tax/ Industry Tax (VAT/CST/ET) in terms of Clause 3(i)