JUDGMENT :

Hiranmay Bhattacharyya, J.

1. This appeal is at the instance of the State of West Bengal and is directed against an order dated 31.08.2023 passed by a learned Single Judge in WPA 9546 of 2019.

2. By the order impugned, the writ petition stood allowed and the authorities of the State of West Bengal were directed to ensure that the balance amount due to the writ petitioners in terms of the break up given in the supplementary affidavit filed by the writ petitioners before the learned Single Judge is disbursed to the writ petitioners within the time limit stipulated thereunder. By the said order, the order of the Additional Chief Secretary dated 14.02.2019 was set aside.

3. Ambuja Cement Ltd. (for short “ACL”) shifted its cement manufacturing unit to Farakka in the District of Murshidabad. The Commerce and Industries Department vide letter dated 02.03.2006 granted Special Package of Incentives to ACL Farakka unit under the West Bengal Incentive Scheme, 2000 (for short “WBIS, 2000”) which inter alia included the benefit of Industrial Promotion Assistance (for short “IPA”) without any financial cap for a period of five years and two months from the date of commencement of commerci