17.09.2026 Item No.125 Ct. No. 10 BR WPA 21486 of 2024 Dollar Industries Ltd. -vs- State of West Bengal and Ors. Mr. Aniruddha Mitra, Sr. Counsel. Ms. Soma Rai …. For the petitioner Mr. Vipul Kundalia, Sr. Adv., Mr. Bijitesh Mukherjee … for the State 1. The petitioner in the present case is a company registered under the provisions of the Companies Act, 1956 and is engaged in the business of manufacturing hosiery goods and is registered under Value Added TaX Act, 2005. 2. By virtue of Notification No. 483 F.T. dated 31.3.2010 the state government notified the West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme, 2010 with effect from 1.1.2010. 3. The petitioner being eligible under the said scheme, has been availing the benefits thereunder since April, 2003 by registering its claims through necessary application. 2 4. In the present writ petition, the petitioner has prayed for issuance of writ in the nature of mandamus directing the respondent authorities to disburse a sum of Rs. 86,50,427/- along with interest at the rate of 18 per cent with respect to the claimed raised for Q.E. September 2016, Q.E. December, 2016, Q.E. March, 2017 and Q.E. June 2017 under the said incentive scheme. 5. Learned counsel appearing for the petitioner submits that on various occasions, applications have been made for due disbursement with regard to the claim for the relevant periods in question. Various representations have been made to the authority concerned for refund of incentive under the Industrial Promotion Scheme for the period in question. However, the same have not been complied with. 6. The petitioner finally issued a demand justice notice dated 3.7.2024 to all the concerned authorities seeking refund with regard to the period in question, since as per the requirement, the petitioner has already disclosed the 3 challans towards the assessed dues for the relevant periods. 7. The petitioner is entitled to the incentive under the Industrial Promotion Scheme in question. 8. Learned counsel appearing for the respondent authorities takes a fair stand and submits that the entire refund could not be processed due to transition of old regime to new regime, as a result of which the entire amount has not been disbursed in favour of the petitioner. 9. Heard the learned counsel appearing for the parties and upon perusing the records, this Court finds that the petitioner has been able to make out a prima facie case warranting interference at this stage. This Court has taken judicial notice of all the documents annexed to the writ petition substantiating the legitimate claim of the petitioner to be entitled to avail the benefit of the Industrial Promotion Scheme and for the refund to be processed accordingly. 10. In view of the above, this Court directs the respondent no. 5 to process the refund claim of the petitioner in 4 accordance with law and to disburse the entire admitted refund amount forthwith, preferably within a period of 12 weeks from the date of communication of this order, along with interest as per prevailing banking regulations, since the said amount has not been disbursed since September 2016 and the respondent authorities have no authority to withhold the same as it is a settled proposition of law that no person shall be deprived of his property save by authority of law. 11. Such action of the respondent authorities in withholding the money is in gross violation of Article 14, 265 and 300A of the Constitution of India. 12. With the above observations and directions the writ petition is disposed of without going into the merits of the case. 13. Since the respondent authorities does not have any authority to withhold the money which is in gross violation of Article 265 of the Constitution of India. (Smita Das De, J.)