Prashant Kumar Mishra, J.

1. In this writ petition under Article 226 of the Constitution of India, the petitioners have challenged the legality and validity of the order dated 30.04.2014 (Annexure-P-4) passed by the respondent No. 2 and for declaration that the petitioners are duly qualified and entitled for the benefits/incentives/grant contained in rules namely, the Chhattisgarh Cinema Gharon Ke Nirman Ko Protsahan Yojna Ke Sahayata Anudan Niyam, 1982 (for short 'the Rules, 1982'), for the multiplex cinema in question for the period 04.03.2010 onwards. Facts of the case, briefly stated, are that the petitioner No. 1 and its Managing Director, the petitioner No. 2 have constructed a Mall in the name and style 'Magneto Mall' in Raipur City in the year 2008-09 investing an amount of Rs. 19.00 crores. The Mall is also having a four screen multiplex cinema theater, which commenced its operation on 05.02.2010. Before commencement of operation, the petitioners No. 1 & 2 on one side and the petitioner No. 3 on the other side have entered a Revenue Sharing and Co-ordination Agreement (for short 'the Agreement') dated 15.01.2009 at Raipur vide Annexure-P-1.

2. The State Government has