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2024 Supreme(Gau) 51

MICHAEL ZOTHANKHUMA
Quality Pharma Products Pvt. Ltd (Unit II) – Appellant
Versus
State of Assam Represented By the Commissioner Department Of Industries And Commerce – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Ms. N. Saikia
For the Respondent:Mr. A. Kalita, Mr. G. Das, Advocate, Mr. S. Barua, SC

JUDGMENT :

Heard Ms. N. Saikia, learned counsel for the petitioner. Also heard Mr. A. Kalita, learned counsel for the respondent nos.1, 2 & 5; Mr. S. Barua, learned

Standing Counsel for the Pollution Control Board and Mr. G. Das, learned counsel for the respondent no.3.

2. The petitioner’s grievance is that the petitioner has been denied the Capital Investment Subsidy under the Central Capital Investment Subsidy Scheme, 2007 (hereinafter referred to as “CCISS, 2007”). The brief facts of the case is that the CCISS, 2007 was published, vide Notification dated 27.07.2007 and the same came into effect from 01.04.2007 and was to remain in force up to 31.03.2007. In terms of the CCISS, 2007, all new industrial units as well as existing units which go in for substantial expansion and are located anywhere in the North Eastern Region, were eligible for Capital Investment Subsidy under the Scheme. The Scheme was made applicable to the following service sector activities/industries :

    “I. Service Sector :

(i) Hotels (now below Two Star category), adventure and leisure sports including ropeway;

(ii) Medical and health services in the nature of nursing homes with a minimum capacity of 25 beds and old

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