JUDGMENT :

ARIJIT BANERJEE, J.

1. This appeal is directed against the judgment and order dated 15 December, 2016 passed by the learned Single Judge whereby the appellant's writ petition being W.P. No. 133 of 2011 was dismissed. The writ petitioner had challenged an order of the Executive Director, West Bengal Industrial Development Corporation Limited (hereinafter referred to as "WBIDC Ltd.") which was communicated to the writ petitioner under cover of a letter dated 30 November, 2010. In the said order it has been essentially held that the petitioner company is not entitled to get subsidy under the West Bengal Incentive Scheme, 2000. The operative portion of the said order is extracted below:

"West Bengal Incentive Scheme 2000 does not lay down in any of its provisions that a unit may get subsidy from both the Central as well as the State Government. According to Clause 17-A of the West Bengal Incentive Scheme 2000, a unit enjoying benefit from any other source will not be entitled to benefit under the West Bengal Incentive Scheme 2000. As such the Petitioner Company is not entitled to get subsidy under the West Bengal Incentive Scheme 2000. Thus the representation of the Company is