( 1 ) THE writ petition has been filed by the petitioner against the respondents challenging their decision of non-granting of subsidy, as claimed by the petitioner under the State Scheme of Incentives for Cottage and Small Scale Industries, 1989. The case of the petitioner is that it is a registered private limited company. The State Government introduced a scheme for giving financial assistance by way of subsidy viz. State Scheme of Incentives for Cottage and Small Scale industries, 1989. Said scheme was implemented by Notification dated 03. 08. 1989. It was introduced for promoting growth and development of industries, as specified under the said scheme in the backward areas of West bengal. It was formulated in order to extend fiscal incentives to encourage entrepreneurs to set up or expand Cottage and Small Scale Industries with a view to generate new employment. The petitioner-company, being a shall scale industrial unit, was registered under the Directorate of Cottage and Small Scale industries, Government of West Bengal. The petitioner submitted a scheme for setting up a Re-rolling Mill in the District Malda in order to avail of the benefits, as proposed b