S. Kumar, J.—Heard learned counsel for the parties.

2. Petitioner has prayed for the following relief:—

“i. For a direction to the Respondents for reimbursement by the amount of subsidy up to 100% of the admitted Entry Tax/VAT in terms of the promise made in the Industrial Policy Resolution, 2011;

ii. For a direction to the respondents i.e. Department of Industry, to hand over funds to the Commercial Taxes Department for reimbursement of the subsidy amount to the extent of 100% of the under Industrial Incentive Policy 2011; and/or for any other relief(s) for which the petitioner may be found entitled to in the facts and circumstances of the present case.”

3. Briefly stated the facts of the case is that petitioner is a proprietor concern of a Lady Entrepreneur and carrying on the business of Hotel & Restaurants Services in the name and style of Hotel U.S. Residency at Aurangabad in Bihar. Petitioner is registered as a dealer under the provisions of Bihar VAT Act- 2005, Central Sales Tax Act, 1956 and Bihar Entry Tax Act, 1993, in Aurangabad Circle, Aurangabad.

4. It is submitted by the learned Senior Counsel on behalf of petitioner that Govt. of Bihar came out with an industrial policy resolution-2011, promising various incentives for potential promoters to invest in Bihar to set up industries other than prohibited industries and upon setting up of such industrial unit in Bihar, it will be entitled for the incentives as promised in the industrial Policy Resolution-2011.

5. In Industrial Policy Resolution-2011 various types of incentives have been promised by the State Government to the investors which includes 100% exemption from Stamp Duty and Registration Fee during pre-production phase, capital subsidy for Industrial Units, reimbursement of 80% of VAT/Entry Tax, 100% exemption in Luxury Tax etc.

6. It is specifically submitted that Clause-3 of the Industrial Policy Resolution-2011 clearly mentions about Tax Related Incentives by way of reimbursement of VAT/Entry Tax and 100% exemption in Luxury Tax, and such facility will be available to new MSME/Large Industries for which pass-book will be issued in which details of Bihar VAT paid to Bihar Commercial Taxes Department would be entered. Officials of Industry Department will issue the Pass-book after verification about the amount of VAT/Entry Tax deposited and on the basis of such certificate the Commercial Taxes Department will reimburse the amount of VAT. All new Units will be eligible to avail 80% per cent reimbursement against the admitted VAT/Entry Tax amount deposited in the account of Government for a period of 10 Years with the Ceiling upto 300% of the capital invested.

7. It is further submitted that petitioner is a women entrepreneur. Clause-iv of the Industrial Policy Resolution-2011 provides special incentives to women who shall be entitled for Additional Subsidy over and above the limit fixed in the Industrial Policy and it further provides that up to the limit of Rs. 30 Lacs as income from sale per annum a women entrepreneur who has set up Small Scale Industry will avail 100% reimbursement of the deposited amount in the Govt. account in the form of VAT/Entry Tax for the period of 10 years.

8. Petitioner’s project was approved by the Industry Department and State investment promotion Board has given its consent on the proposal of petitioner for establishment of Hotel project. Petitioner was allotted a piece of land in the Industrial Area, Aurangabad and a certificate of registration was granted to the petitioner vide memo no. 744 dated 29.10.2013 for Hotel & Restaurant services. The date of production was mentioned as 19.08.2013 and was also granted certificate of eligibility to be entitled to avail the incentive of reimbursement against the deposit of VAT/Entry Tax to the extent of 100%.

9. Petitioner is paying Entry Tax, Bihar VAT from the date it took steps for setting up its unit and an amount of Rs. 16,81,691/- as VAT and amount of Rs. 2,69,370/- as Entry Tax has been