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 r