JUDGMENT :

Satyen Vidya, J.

By way of instant petition, the petitioner has prayed for following substantive reliefs:-

“(a). Issue writ direction or orders in the nature of mandamus quashing the notification dated 27.06.2008 Annexure PA issued by respondent No.1 and declaring it illegal and bad in law and null and void;

(b). Direct respondents to provide benefit to the petitioner as provided in the office memorandum dated 07.01.2003, Annexure P-1, Annexure P-2, Annexure P-3 and Annexure P-4, respectively;”

2. Ministry of Commerce and Industry, Government of India, vide Office Memorandum dated 07.01.2003 had promised certain fiscal incentives for industries in the States of Uttaranchal (now Uttarakhand) and Himachal Pradesh. According to the said Office Memorandum new industrial units and existing industrial units on their substantial expansion were promised the following incentives :-

(a) 100% out right excise duty exemption for a period of 10 years from the date of commencement of commercial production;

(b) 100% income tax exemption for initial period of five years and thereafter 30% for companies and 25% for other than companies for a further period of five years for the entire states o