Hon’ble Krishna Murari, J.—The petitioners in these bunch of writ petitions are engaged in different manufacturing process requiring consumption of electrical energy. They have approached this Court raising a dispute that they are being illegally denied the benefits provided under the Industrial and Services Sector Investment Policy, 2004 (hereinafter referred to as ‘Policy 2004’) promulgated by State of U.P. by way of exemption from payment of electricity duty.

2. The said policy was framed under the 10th Five Year Plan with a purpose of extensive industrial development and to make it labour intensive and to eradicate pervasive unemployment and poverty. The Policy 2004 contained lot of incentive for new industries. The objective of the policy was to achieve all round development of the State and to accelerate the pace of growth not only in the field of industries but also trade, commerce and services.

3. Clause 3.4.2.9 of the Policy 2004 contains a provision for exemption from electricity duty in respect of new units for the first 10 years and for a period of 15 years to such new unit declared as Pioneer Units. Clause 3.4.2.9 reads as under.

“All new units shall be exempted from electricity duty for the first 10 years. Units declared as Pioneer units under para 4.5 shall be given this exemption for 15 years.”

Pioneer units in para 4.5.1 have been defined as under.

“The first industrial units established in every district and having an investment of -

a. Rs. 10 crores, for information technology, bio-technology or food processing units;

b. Rs. 25 crores, for any other unit

shall be declared as pioneer units. Such units will be given interest free loan for a period of 15 years instead of 10 years under the Industrial Investment Promotion Scheme.”

4. Clause 1.8.5 of the Policy 2004 provides that the date of implementation of the detailed terms and conditions and procedures to be followed shall be in accordance with the Government Orders to be issued for implementation of the facilities/concessions provided for in the Scheme. The said clause reads as under.

“1.8.5- The necessary Government orders will be issued by the State Government for implementation of all facilities/concessions/provisions through various concerning departments envisaging the date of implementation detailed terms and conditions and the procedures to be followed. It is advisable that the entrepreneurs should act upon these G.Os after taking them into cognizance. The Udyog Bandhu will provide these G.Os in totality to needy entrepreneurs.”

5. In view of Clause 1.8.5 of the Policy 2004, the facilities and concessions were not liable to be extended automatically, but were liable to be extended only after issuance of the necessary Government Orders in that regard.

6. It is undisputed that the State Government issued an order dated 21st January, 2010 directing that all new industrial units and all such new units, which are declared as Pioneer Units, shall be exempted from payment of electricity duty for a period of 10 years and 15 years respectively. The aforesaid Government Order is quoted hereunder.

“UTTAR PRADESH SHASAN

URJA ANUBHAG-3

In pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of notification No. 1765/24-3-2009-2000 (124)/09, dated January 21, 2010.

NOTIFICATION

No. 1765/24-3-2009-2000 (124)/09,

Lucknow : Dated: January 21, 2010

Whereas the Industrial and Service Sector Investment Policy, 2004 has been approved by the Cabinet in its meeting dated February 19, 2004;

And Whereas in para 3-4-2-9 of the said Policy it has been provided that all new units shall be admissible for exemption from the Electricity Duty for a period of ten years and all such units as are declared pioneer units shall be admissible for exemption from the Electricity duty for a period of fifteen years;

Now, therefore, with view to implementing the said policy, th