Mohammad Rafiq, J.

1. M/s. Ultratech Cement Limited and its Senior General Manager have filed this writ petition challenging the order dated 12.03.2018 passed by the Additional Chief Secretary, Finance Department, Government of Rajasthan, Jaipur with the prayer that revised entitlement certificate dated 02.04.2018 granted pursuant to the decision of the State Level Screening Committee (for short ‘the SLSC’) dated 28.03.2018 be quashed and set aside and consequential order dated 04.04.2018 demanding amount of Rs. 15,96,37,794/- with interest in the sum of Rs. 17,18,33,816/- be quashed and set aside. The petitioners have also challenged constitutional validity of Clause 13 of the Rajasthan Invest Promotion Scheme-2013 (for short ‘the RIPS-2003’) with the prayer that the same be declared arbitrary, unconstitutional, illegal, bad in law and null and void, being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India.

2. The petitioner is a public limited company incorporated and registered under Companies Act, 1956 and is engaged in the business of manufacturing and marketing of cement and allied products. Clause 13 of the RIPS-2003 empowers the State Government