JUDGMENT :

1. Heard Mrs. N. Saikia, learned counsel appearing for the writ petitioner. I have also heard Mr. A. Kalita, learned Standing Counsel, Industries & Commerce Department, Assam appearing on behalf of the respondent Nos.1 and 4. Also heard Mr. B. Chakraborty and Mr. P. K. Medhi, learned Central Government Counsel (CGC) appearing on behalf of the respondent Nos.2 and 3.

2. The writ petitioner herein viz., Shiksha Valley School, claims to be an unit of Vidyasagar Foundation Trust, having its registered office at Dibrugarh, Assam. As per the pleadings in the writ petition, the Vidyasagar Foundation has been set up as a voluntary society so as to carry forward the ideals of Iswar Chandra Vidyasagar in spreading the light of education and promoting social values aimed at overall development of the society. The petitioner also claims that the school run by it falls under the “service sector” enterprises and therefore, it has been registered under the Goods & Services Tax Act vide registration No.18AACTV0318GIZM and is also duly registered under the MSME Act bearing Udyog Adhar No.AS10F0000259 dated 01.08.2018.

3. By the notification dated 12.04.2018 issued by the Ministry of Commerce and Industry, the Government of India had announced the Industrial Development Scheme for the North East India viz., “North East Industrial Development Scheme (NEIDS), 2017” offering certain incentives for the industrial units for the North Eastern Region. The scheme was made effective from 01.04.2017 and was to remain in force upto 31.03.2022. Clause 4 of the Scheme lays down the eligibility conditions. Clause

4.1 reads as follows :-

“4.1 Unless otherwise specified, all new industrial units in manufacturing sector and services sector including Bio-technology and Hydel Power Generation Units upto 10 MW located in NER, will be eligible for incentives under the scheme.”

4. Clause 4.2 of the Scheme provides the negative list of industries, in Annexure-I appended thereto. Clause 4.3 lays down that all eligible industrial units will be entitled to benefits under one or more component of the scheme even if such units are getting benefits under other schemes of the Government of India. Clause 4.4 provides that the total benefits from all component of the scheme, put together, shall be limited to the total investment in plant and machinery subject to a maximum limit of Rs.200 Crore per unit.

5. Clause 5(d) of the Scheme defines an industrial unit which is reproduced herein below for ready reference :-

“Industrial Unit means any industrial undertaking or eligible service sector unit, other than that run departmentally by Government, which is a registered business enterprise under Goods & Services Tax.”

6. Clause 5(f) defines “Eligible Service Sector Unit” as here under :-

“Eligible Service Sector Unit” is an enterprise in the services sector that requires significant capital expenditure and has significant employment generation potential.”

7. Since NEIDS, 2017 is a scheme meant for promoting industrial activity in the North Eastern Region and considering the fact that the petitioner’s unit is a school which, according to the writ petitioner, falls in the category of “service sector”, hence, the petitioner had submitted an application dated 01.08.2018 for registration of its unit under the Scheme (NEIDS, 2017) by furnishing all necessary particulars in respect of the significant capital expenditure made in its unit as well as the potential employment generation opportunity there-under. On receipt of such application, the unit of the petitioner was physically verified by the General Manager, District Industries & Commerce Center, Dibrugarh whereafter, the application was recommended for registration as a unit belonging to the eligible sector. The matter was accordingly, placed before the 2nd meeting of the Empowered Committee held under the chairmanship of Secretary, Department of Industrial Policy & Promotion. However, by the resolution adopted in the meeting h