N. Paul Vasanthakumar, J.

1. W.A.Nos.1546 and 1547 of 2013 are filed by the State Industries Promotion Corporation of Tamil Nadu Limited (for short "SIPCOT"), challenging the common order made in W.P.Nos.6243 and 6244 of 2006 dated 08.11.2012. The very same common order is also challenged by the Government of Tamil Nadu along with SIPCOT in W.A.Nos.2179 and 2180 of 2013. The issue raised in these writ appeals being common, all the appeals were ordered to be heard together, as specially ordered matters, by the order of the Hon'ble The Chief Justice.

2. For the sake of convenience, the parties are referred as per their array in the writ petitions.

3. The facts leading to the writ petitions filed by the respondent in these writ appeals viz., Singapore Realty Private Limited are as follows:-

(i) Writ petitioner is a subsidiary company of M/s.Lee Kim Tah Enterprises Private Limited (hereinafter called "LKT"), a public listed company in the Republic of Singapore. It has been incorporated in India for the purpose of setting up an integrated Township at the IT Park run by the SIPCOT.

(ii) During the Budget Session in the Assembly in the year 2002, the State Government announced a p