1. - The facts giving rise to this writ petition under Article 226 of the Constitution of India briefly stated are as under:-

2. The petitioner is a Small Scale Industry and his Company is registered with the Registrar of Companies under the Indian Companies Act, 1956 and also with the District Industries Centre, Jaipur. The petitioner-Company is also registered with the Assistant Commercial Taxes Officer, 'E' Circle, Jaipur under the provisions of the Rajasthan Sales Tax Act. the petitioner-Company initially produced small quantity of Sulphur Black in the year 1985-86. He mixed various ingredients manually. The sale of such products was not commercially profitable. Petitioner-Company therefore, took the land at Vishwakarma Industrial Area, Jaipur on 10.12.87 and got it registered with the District Industrial Centre, Jaipur vide registration dated 16.12.88. Loan for the above business was also sanctioned by the Rajasthan Financial Corporation on 6.1.88. Subsequently, the Company with full infrastructure started commercial production in July, 1989. The petitioner submitted an application to the District Industries Centre, Jaipur on 28.11.89 for grant of incentive deferment s