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HARISH TANDON, PRASENJIT BISWAS
Joint Secretary, Department of Micro, Small and Medium Enterprise, Government of West Bengal – Appellant
Versus
Fena (P) Limited – Respondent
JUDGMENT :
1. The writ petitioner/respondent approached the Writ Court assailing the decision/order of the General Manager, District Industries Centre, Howrah communicated through various letters of divulged dates with a further prayer to issue a Writ of Mandamus upon the respondent authorities to extend Eligibility-cum-Registration Certificate as a small enterprise under the West Bengal Incentive Scheme, 2013 (in short “Incentive Scheme of 2013”) and the benefits arising therefrom.
2. Undeniably, the writ petitioner/respondent is the manufacturer of the detergent soaps having several units in different parts of the country and, subsequently, set up a manufacturing unit within the State of West Bengal to avail the benefits, which the State intended to provide to the various manufacturers upon promulgating the West Bengal Incentive Scheme, 2010 (in short “Incentive Scheme of 2010”).
3. The unit was set up and the benefit under the said Scheme was availed of and to that regard there does not appear to be any dispute. However, subsequently, another Incentive Scheme of 2013 was promulgated under which several components of the incentives were included for which the application was made to
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