JUDGMENT :

HONOURABLE MR. JUSTICE DEVASHIS BARUAH

1. The instant batch of writ petitions are taken up for disposal by this common judgment and order taking into account the similarity of the facts and the common issues involved.

2. The Petitioner herein is a company incorporated under the provisions of the Companies Act, 1956. The Petitioner is in the business of manufacturing of grain mills products, starches, starch products and prepared animal feeds. In the year 1997, the Department of Industrial Policy and Promotion, Government of India had launched an Industrial Policy dated 24.12.1997 known as the North East Industrial Policy (for short “NEIP 1997”). The said Policy covered the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura. Various incentives were provided to the industries which were set up pursuant to the said industrial policy as well as also to the existing units going for substantial expansion, for a period of 10 years w.e.f from the date of their commercial production. Amongst the various incentives, one of such incentive was the Central Comprehensive Insurance Scheme, 1997 (for short “CCIS, 1997) which was notified by the no