1. Heard Ms. N. Saikia, the learned counsel for the petitioner as well as Mr. D. Saikia, the learned Senior Additional Advocate General for the State of Assam, assisted by Mr. C.K.S. Baruah, the learned Junior Government Advocate for the State.

2. Common issues arise in these set of 4 (four) writ petitions for consideration by this Court and common set of Advocates are presenting the parties in all the said writ petitions. Hence, with the consent of both sides, these four writ petitions have been heard together.

WP (C) 3686/2012- EVER ASSAM TEA PVT. LTD.

3. The case projected in the writ petition is that the petitioner had set up manufacturing unit for CTC tea and black Tea. By a notification dated 27.07.2007, which was published in the Gazette of India, Extra Ordinary Part-I bearing No. 217 dated 31.07.2007, the Government of India through its Ministry of Commerce & Industries had announced a policy known as North East Industrial and Investment Promotion Policy, 2007 (NEIIPP, 2007) by which three schemes including a scheme called as "Central Capital Investment Subsidy Scheme, 2007" was set in motion for a period from 01.04.2007 to 31.03.2017. The said scheme applied to all new industrial units as well as to an existing unit located under the North Eastern Region, which had gone for substantial expansion. Bereft of unnecessary details, it would be sufficient to mention herein that an eligible unit was entitled to "central capital investment subsidy" at the rate of 30% of their investment in plant and machinery. It was projected therein that an industrial unit which was eligible for subsidy under the scheme, should get themselves registered with the State Industries Department concerned prior to taking effective steps for setting up the new industrial unit or undertaking substantial expansion of existing industrial unit and to indicate the assessment of the total new or additional fixed capital likely to be invested by them in plant and machinery. The North East Development Financial Institution (NEDFi in short) was designated as the disbursing agency for the eligible subsidy. As per the said scheme, the claim for the entitlement of subsidy was to be made before the jurisdictional District Industries Centre, which in turn would recommend the case of the eligible unit to the Director of Industries, Assam and thereupon the Director of Industries would recommend the case of the eligible unit to the State Level Committee, which is the ultimate authority for approving the entitlement of subsidy for an eligible unit. It is submitted that in respect of such subsidies, three schemes are involved, viz., (i) Central Capital Investment Subsidy Scheme (CCISS for short), (ii) Central Industries Subsidy Scheme (CISS for short) and (iii) Central Comprehensive Insurance Scheme (CCIS for short). In this case, the petitioner was registered for all the three schemes of the NEIIPP, 2007 and was allotted a common registration number.

4. The petitioner projects that it had commenced commercial production on 29.09.2008, and on 02.03.2009, the petitioner applied for the purpose of claiming subsidy by projecting that the existing fixed capital investment of Rs.206.52 lakh, after expansion was increased to Rs.277.21 lakh. The General Manager, District Industries and Commerce Centre, Tinsukia by his letter dated 23.03.2009 (Annexure-4), forwarded the claim application of the petitioner to the Director of the Industries and Commerce, whereby the admissible amount against the claim of CCISS was recommended for an amount of Rs.21,20,834/-, being 30% of the fixed capital investment.

5. Thereafter, vide letter dated 07.01.2010 (Annexure-6), the Commissioner of Industries and Commerce, Government of Assam, informed the petitioner that as per the decision of SLC Meeting for 30% CCIS held on 30.10.2009, the cost of plant and machinery needed to be certified by a valuer approved by Central Board of Direct Taxes in respect of the units, which had not