was set up initially in Keshav Path, C Scheme, Jaipur. Later on, petitioner purchased a plot in Sitapura Industrial Area, Jaipur and set up a factory. On 19.01.1997, the petitioner made an application for subsidy provided by the State Government under the State Capital Subsidy Scheme for New Industries 1990 (hereinafter referred to as 'Scheme'). The petitioner was sanctioned an amount of Rs.10,83,400/- in the meeting of the District Level Committee held on 29.09.1997 and the subsidy was disbursed. The petitioner received letter dated 11.03.1999 from General Manager stating that as per the Auditors the subsidy was wrongly paid to the petitioner and same should be refunded along with interest. The objection of the audit was that subsidy could have been granted only to existing factory whereas the petitioner has shifted the factory from C Scheme to Sitapura Industrial Area. The petitioner responded stating that the old machinery was having worth of Rs.80,000/- was shifted to the new factory premises and petitioner had invested Rs.52,00,000/-in the new machinery. The case set up was that the Note (i) of Clause (iv)(c) (3) of the Scheme was not applicable in the facts of the present case.