Ujjal Bhuyan, J.

1. By way of this application under Article 226 of the Constitution of India, the petitioner challenges the rejection of its claim of transport subsidy for the period from 01.07.2004 to 30.09.2005 as being time barred. The case of the petitioner as projected in the writ petition is that it is a company incorporated under the Company's Act, 1956 having its registered office at Tinsukia in the State of Assam. The petitioner is engaged in manufacturing of consumable goods such as Atta, Maida, Suji, Bran etc. for which it procures raw material from outside the State.

2. The Government of India framed a scheme for grant of subsidy on the transport of raw materials and finished goods to and from certain selected areas with a view to promote industrial growth in such areas. The scheme is called the Transport Subsidy Scheme, 1971. It has since been extended from time to time and was in operation during the period in question. The state of Assam is included in the selected areas.

3. After establishment of its industry and commencement of production, the petitioner submitted an application on 14.11.2005 before the appropriate authority for grant of transport subsidy. Ac