JUDGMENT :

JYOTSNA REWAL DUA, J.

1. All these petitions raise common questions of law and facts, hence are being taken up together for decision. For convenience, documents from CWP No. 9131 of 2013 are being referred to hereinafter.

The core question around which all these petitions are centered, is whether tax incentives granted to the petitioner-industrial units under specific Rules and statutory Notifications framed & issued pursuant to the State Industrial Policy, 2004, could be withdrawn during the currency of the exemption period promised under the Industrial Policy/ Rules/Notifications.

2. Brief reference to facts:

(i) The respondent-State notified Industrial Policy, 2004 on 30.12.2004 (Annexure P-1). The policy aimed to attract entrepreneurs to set up their projects, inter-alia, in backward areas of the State and in return, promised off-setting to some extent capital cost for setting up the units in remote and difficult areas due to locational disadvantages in form of tax concessions.

(i)(a) Clauses 8.1, 8.3 and 8.4 pertaining to ‘Package of Incentives, Concessions and Facili