( 1 ) THE petitioner, a partnership firm, carries on business as Consultants, Architects and Engineers and such other business as may be mutually decided by the partners. By this petition under Article 226 of the Constitution of India, the petitioner prays to the following effect :-[a] A writ of mandamus or any other order or direction in the nature of mandamus be issued to the 2nd Respondent to grant registration to the new Infotech Division of the Petitioner as an Eligible New Information Technology Unit under the Incentive Scheme - Exhibit "e" hereto.

( 2 ) THE respondent No. 1 i. e. State of Gujarat through its Information Technology Division, General Administration Department framed a scheme to accelerate development of Information Technology Industry in the State of Gujarat and the said scheme was titled as "information Technology Industry Incentive Scheme - 1999 - 2004" (hereinafter referred to as "the Scheme" ). In light of the pronouncement of the scheme, the petitioner firm believed that there were good prospects in the field of Information Technology Software Development and other related fields because of the vast scope and the fast developments in this field and hence, the petitioner firm decided on 30th March, 2000 to set up a new Infotech Division accordingly. The partners of the petitioner firm entered into an agreement whereby it was recorded that they were desirous of starting a new Infotech Division and thus, venture into business activity of Technology Software Development, Information Technology and other Information Technology/computer related services. After carrying out the requisite formalities as necessary under The Scheme, the petitioner made an application on 16th September, 2000 for registration for capital subsidy with the Commissioner of Technology. On 9th November, 2000, the petitioner was informed by respondent No. 2 that the petitioner was required to apply as an existing unit and seek registration accordingly and not as "eligible New Information Technology Unit". The petitioner wrote a letter to the respondent No. 2 on 24th January, 2001 highlighting various facts as well as the provisions of The Scheme whereby it sought registration as the "new Unit". However, the said was responded on 17th February, 2001 by reiterating what was stated in the earlier letter, namely that the petitioner could apply for registration only as an Existing Unit. The petitioner once again wrote a letter to the respondent No. 2 on 9th March, 2001, but as there was no response, hence this petition.

( 3 ) IN response to the notice issued by this Court on 30th July, 2001, the respondent has filed affidavit-in-reply dated 20th August, 2001. At the time of hearing elaborate contentions were made by Mr. A. L. Shah learned advocate appearing on behalf of the petitioner and Mr. U. R. Bhatt, learned AGP appearing on behalf of the respondents. Taking into consideration the fact that The Scheme is operative for a limited period and 2 years out of the five years period have already elapsed and as the pleadings are complete the matter was taken up for final hearing and disposal at the notice stage itself.

( 4 ) MR. A. L. SHAH, learned advocate for the petitioner has contended that the petitioner - firm has been carrying on business as Consultants, Architects and Engineers, R. C. C. Steel/designers, Electrical and Mechanical Consultants. That the partners have mutually agreed to commence a new unit known as Infotech Unit and accordingly, entered into an agreement on 30th March, 2000 (Exh. A ). It was submitted that the new Infotech Division also got (1) registered with the Software Technology Park of India on 16th March, 2000, (2) Obtained Bonded Warehouse Clearance from Customs Authorities, on 24th March, 2000, (3) was registered as Small Scale Industrial Unit on 28th August, 2000, (4) has an ear-marked and separately demarcated floor area as required for Bonded Warehouse Clearance, (5) has employed separate person