High Court allowed two writ petitions challenging a government circular dated 18.06.2014 concerning interest subsidy for expanded industrial units, setting aside the circular in light of a connected judgment.
Setting aside the circular dated 18.06.2014 issued by the Under Secretary to the Government of India.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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GAHC010175862015
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C) 2012/2015
1:ASSAM ROOFING LTD.
BONDA, NARENGI, GHY-26
VERSUS
1:THE UNION OF INDIA and 5 ORS
REP. BY THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF COMMERCE and INDUSTRY DEPTT. OF INDUSTRIAL POLICE AND PROMOTION, UDYOG BHAWAN, NEW DELHI-11
2:JOINT SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE and INDUSTRY DEPTT. OF INDUSTRIAL POLICE AND PROMOTION
UDYOG BHAWAN
NEW DELHI-11
3:THE UNDER SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE and INDUSTRY DEPTT. OF INDUSTRIAL POLICE AND PROMOTION UDYOG BHAWAN NEW DELHI-11
4:GENERAL MANAGER DISTRICT INDUSTRIES and COMMERCE CENTRE BAMUNIMAIDAM
GHY-21
5:COMMISSIONER OF INDUSTRIES AND COMMERCE ASSAM UDYOG BHAWAN BAMUNIMAIDAM GHY-21
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REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM INDUSTRIS AND COMMERCE DEPTT. ASSAM SECRETARIAT DISPUR GHY-
Advocate for the Petitioner : DR.ASHOK SARAF
Advocate for the Respondent : SC, INDUSTRIES and COMMERCER1-6
Linked Case : WP(C) 2019/2015
1:ASSAM ROOFING LTD. BONDA NARENGI GHY-26
VERSUS
1:THE UNION OF INDIA and 5 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE and INDUSTRY DEPTT. OF INDUSTRIAL POLICE and PROMOTION UDYOG BHAWAN NEW DELHI-11
2:JOINT SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE and INDUSTRY DEPTT. OF INDUSTRIAL POLICE AND PROMOTION UDYOG BHAWAN NEW DELHI-11
3:THE UNDER SECY. TO THE GOVT. OF INDIA
MINISTRY OF COMMERCE and INDUSTRY DEPTT. OF INDUSTRIAL POLICE AND PROMOTION UDYOG BHAWAN NEW DELHI-11
4:GENERAL MANAGER DISTRICT INDUSTRIES and COMMERCE CENTRE BAMUNIMAIDAM GHY-21
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5:COMMISSIONER OF INDUSTRIES AND COMMERCE ASSAM UDYOG BHAWAN BAMUNIMAIDAM GHY-21
6:THE STATE OF ASSAM
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM INDUSTRIS AND COMMERCE DEPTT. ASSAM SECRETARIAT DISPUR GHY-6
Advocate for the Petitioner : MR.A GOYAL Advocate for the Respondent :
BEFORE
HONOURABLE MR. JUSTICE UJJAL BHUYAN
ORDER
Date : 03-09-2018
Heard Dr A Saraf, learned Senior Counsel, assisted by Mr P Baruah, learned counsel for the petitioner and Dr B Ahmed, learned Standing Counsel, Industries and Commerce Department, Government of Assam.
under NEIp, 1997/NEIPP, 2007-reg.
Sir,
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substantial Expansion under NEIP, 1997/NEIPP, 2007 have been examined in this Department and it has been decided that, henceforth, the quantum of interest subsidy admissible in case of an “Existing industrial unit” which had undergone “Substantial Expansion” under NEIP, 1997/NEIIPP, 2007 will be 3% of the increase in working capital loan actually drawn after undergoing substantial expansion over and above the average of the working capital loan availed by the industrial unit during two financial years just preceding the date of commencement of commercial operation after undergoing substantial expansion. Illustrative examples under different scenario is annexed herewith.
2. Similar interest subsidy claims that have already been considered/recommended by the SLC need not be reopened”
JUDGE
Comparing Assistant
1 issue framed by the court
Whether to admit the writ petitions challenging the legality of the circular dated 18.06.2014 regarding interest subsidy eligibility for expanded existing units.
Colour shows how this judgement treated each authority
PDP Steels LimitedFollowed¶4
PDP Steels Limited – Vs- Union of India (WP(C) No. 57 of 2018)
1 provisions across 1 enactments
Assam Roofing Ltd.
Union of India and others
Ujjal Bhuyan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
