IN THE HIGH COURT OF JUDICATURE AT PATNA LPA No.121 of 2011 1. THE STATE OF BIHAR THROUGH THE CHIEF SECRETARY, GOVT. OF BIHAR, OLD SECRETARIAT, PATNA. 2. THE PRINCIPAL SECRETARY, DEPARTMENT OF INDUSTRIES, GOVT. OF BIHAR, PATNA. 3. THE DIRECTOR OF INDUSTRIES, BIHAR, PATNA. 4. THE DEPUTY DIRECTOR, DEPARTMENT OF INDSTRIES, BIHAR, PATNA. 5. THE SECRETARY, DEPARTMENT OF REGISTRATION, GOVT. OF BIHAR, PATNA. 6. THE I.G., REGISTRATION, BIHAR, PATNA. 7. THE DISTRICT MAGISTRATE, PATNA. 8. THE DISTRICT SUB-REGISTRAR, PATNA CITY, PATNA. ----- APPELLANTS. Versus M/S BALAJEE STEEL CORPORATION PRIVATE LIMITED, A COMPANY REGISTERED UNDER THE PROVISIONS OF COMPANIES ACT, HAVING ITS REGISTERED OFFICE AT BHARTIYA PLACE, BANDAR BAGICHA, FRASER ROAD, PATNA THROUGH ITS DIRECTOR, PRABHU DAYAL BHARTIYA, SON OF LATE MAHABIR LAL BHARTIYA, RESIDENT OF SHANTI KUNJ APARTMENT, CHHAJU BAG, P.S. GANDHI MAIDAN, TOWN AND DISTT. PATNA. ------ RESPONDENT. ----------- 4. 13.4.2011 Heard learned counsel for the State and perused the order of the Writ Court whereby the Writ Court has accepted the claim of the writ petitioner and directed the State Authorities to honour the Industrial policy in substance and refund the Stamp duty and registration fee paid by the writ petitioner for transfer of land in his favour for establishing a Hotel Industry. The Writ Court has considered in detail all the relevant facts and the various objections which the Industries Department had communicated to the writ petitioner and has found that the requirements of policy were satisfied by the writ petitioner, still major portion of the land had to be purchased after paying stamp duty and registration fee because of delay caused by the 2 authorities. In the facts and circumstances of the case, when the exemption certificate was not granted within reasonable time, now the direction to refund stamp duty and registration fee etc. is the only way to ensure that the Industrial Policy of the State of Bihar is honoured by the authorities concerned in letter and spirit. We find no merit in this Appeal preferred by the State of Bihar. It is dismissed accordingly. It is hoped that in other cases, the authorities shall not cause undue delay in granting exemptions required by the intending Industry. The order passed by the Writ Court is in the peculiar facts of the case and may not be treated as precedent in other cases because, normally the authorities have to be approached first for issue of exemption certificate and if that is made available within time, there would be no occasion to claim for refund of Stamp duty and registration charges. Since we have found no merit in this Appeal, it will serve no useful purpose to issue notice in limitation matter for purpose of condoning delay. The Appeal is dismissed. S.Ali ( Shiva Kirti Singh, J.) (Akhilesh Chandra, J.)