Order Date – 6 December 2022

Facts –

• The Appellant, Kanchan Oil Industries Limited an application in terms of paragraph 4 of the West Bengal Industrial Promotion Assistance to Industrial Enterprises (scheme) for the relevant period and the benefit was allowed from time to time except the quarter ending 30.06.2012.
• For the quarter ending 30.06.2012, the appellant due to lack of internet connectivity the same could not be done and the appellant approached the authority on 02.11.2012 and thereafter on 04.11.2012 the form was manually presented before the said authority. 
• In the year 2016, the appellant had received payments for the remaining period except for the quarter ending 30.06.2012. The authority declined to grant the benefit on the ground that the form was filed well beyond the period fixed in the scheme. 

Issue –

• Whether the appellant is eligible for the grant for the quarter ending 30.06.2012?

Order –

• The Hon’ble High Court finds that the appellant approached the authority and filed the requisite applications in a manual format on 04.11.2012. This submission made by the appellant has not been contraverted by the respondents nor any record to the contrary had been placed before the learned Writ Court. Therefore, it would be incorrect to state that the appellant is guilty of delay and latches from the year 2012-2016.
• The scheme itself provides for entertaining applications beyond the period stipulated in deserving cases. In other words, if in the opinion of the officer, the case of the appellant is meritorious nothing prevents the officers from granting relief.
• Exercise of discretion by the authority concerned in such a matter should be in a manner to promote the purpose for which the scheme was introduced and not to the contrary. The purpose of the scheme as spelt out is for encouraging manufacturing activities expansion etc. which would go to generate direct and indirect employment in the state.
• Also, the Court observed that bonafides of the appellant have not been doubted by the respondents, the eligibility is also not in dispute and if that be a factual position on account of a technical ground such incentive or benefit extended by the Government should not be denied.
• The appeal is allowed.