WB Incentive Scheme and Power Incentive Scheme

THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2004 [PART I PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31,
ARCH 31, 2004
The
Kolkata Gazette
Extraordinary
Published by Authority
WEDNESDAY, MARCH 31, 2004 [SAKA 1925
PART 1 Orders and Notification by the Governor of West Bengal, the High Court,
Government Treasury, etc.
Government of West Bengal
Commerce & Industries Department
Cell–1
Notification
No. 134-CI/O/Incentive/17/03/I – 24th March, 2004 – WHEREAS, the
Governor is of the opinion that it is necessary and expedient to extend incentive for
promotion of Industries in the State;
NOW, THEREFORE, the Governor is pleased hereby, in supersession of the
West Bengal Incentive Scheme 2000 sanctioned under Commerce & Industries
Department Notification No. 91-CI/H/4F-54/2000 dated 13.02.2001 as amended
from time to time to approve and sanction a New Incentive Scheme for large, and
small scale industrial units as under :
1. Short Title :
This Scheme may be called The West Bengal Incentive Scheme, 2004
(hereinafter referred to as the 2004 Scheme) for Industrial Projects of large, and
small-scale units (hereinafter referred to as Units) to be set up in the State.
2. Commencement and Duration :
Unless specifically mentioned against the respective items of incentives
sanctioned under the 2004 Scheme, it shall come into effect on and from the
1st day of April, 2004 in the whole of West Bengal and shall remain valid for
a period of five years ending on the 31st March 2009.
1
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2004 [PART I PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2004
3. Definitions : viii) “Large Scale Unit” means a unit as defined by the Government of India
In the 2004 Scheme, unless the context otherwise requires. from time to time;
i) “State Government” means the Government of West Bengal and “Central ix) “Small Scale Unit” means a unit having investment upto the limit as
Government” means the Government of India; prescribed by the Government of India from time to time;
ii) “W.B.I.D.C.” means the West Bengal Industrial Development Corporation x) “Tourism Unit” means a project in the large sector related to toursim
Limited and “W.B.F.C.” means the West Bengal Financial Corporation; activities in the following items as defined in Annexure-II and as may be
further notified by the Tourism Department :
iii) “DIC” means District Industries Centre;
(a) Hotels, (b) Motels, (c) Heritage Hotels, (d) Yatrinivas, (e) Yatrika,
iv) “W.B.T.D.C.”. means West Bengal Tourism Development Corporation;
(f) Resorts, (g) Railway travel projects on the pattern of Palace on Wheels,
v) “State Financial Institutions” mean the W.B.I.D.C. and the W.B.F.C.; (h) Aerial Ropeways and (i) Camps and Facilities encouraging adventure
vi) “Authorised Agent” means W.B.I.D.C., an agent specially authorised by the tourism ;
State Government, for operation of the 2004 Scheme in respect of large “Tourism Unit” in the small scale sector means a unit registered as such
scale industries. For the industrial undertakings in the Small Scale Sector, with the District Industries Centre (s) of the directorate of cottage and small
the District Industries Centre will be the authority to scrutinize, verify and scale Industries.
recommend the cases to the District Level Committee constituted by the
xi) “New Unit” means (a) an industrial unit in the large/small scale sector
Cottage & Small Scale Industries Department for the purpose. For Tourism
having investment in capital assets which is established and commissioned
Units, West Bengal Tourism Development Corporation will be the
by the entrepreneur for the manufacture of goods; and (b) services in the
authorised agent;
Tourism Sector in West Bengal for the first time on or after the 1st April
vii) “Unit” means any industrial project in large scale having approval in the 2004 and is registered with the Directorate of Industries/Directorate of
form of letter of intent, industrial licence or registration certificate, as the Cottage & Small Scale Industries/Directorate of Tourism, as the case may
case may be, under the Industries (Development and Regulation) Act, 1951 be;
(65 of 1951) or an acknowledgement in the form of Secretariat for
xii) “Existing Industrial Unit” means an industrial unit in the large/small scale
Industrial Assistance reference number from Central Goverment excluding
sector having investment in fixed capital assets which exists in West Bengal
those mentioned in the negative list of industries at Annexure-1 of 2004
and manufactured goods in such unit, immediately before it starts
Scheme ;
commercial production in its expanded portion on or after the 1st April
OR 2004;
Any Cottage and Small Scale Industrial Undertaking including Industrial Co- xiii) “Mega Unit” means an eligible unit of special characteristics set up with
operatives, Tiny and Small Scale Service and business (provisionally/ investment exceeding Rs.25.00 crores;
temporarily/ permanently/ finally) Undertaking registered under the District xiv) “Special Category Unit” means an eligible unit set up with investment
Industries Centre of the Directorate of Cottage and Small Scale Industries; exceeding Rs.100 crores.
OR xv) “Approved Project” means the industrial project of a unit for which
Any Tourism Unit in the large, and small scale sector shall be eligible for registration certificate and eligibility certificate have been issued under the
incentives. No Letter of Intent or Industrial Licence or Registration 2004 Scheme. However, for the units in the small scale sector the details
Certificate under the Industries (Development and Regulations) Act, 1951, of the investment in the project indicated in the application for permament/
or Secretariat for Industrial Assistance reference number from Central final registration as verifed and accepted by the Registering Authority shall
Government shall be required in the case of a tourism unit. However, such be construed to be the approved project for the purpose of considering
unit in the small scale sector shall have to be registered with the District subsidy under WBIS’ 2004 subject to fulfillment of the conditions specified
Industries Centre(s) of the Directorate of Cottage & Small Scale Industries; in para 6.1.2 of this Scheme. ;
2 3
xvi) “Approved Location” means any industrial complex set up in the public or xxi) “Fixed Capital Investment” means investment made in plant and machinery
private sector in the State approved by the State or Central Government; and also equipment installed for pollution control measures of the approved
xvii) “Approved Industrial Complex” means any industrial complex set up in the project of the eligible unit on or after the 1st April 2003 subject to other
public or private sector in the State approved by the State or Central conditions laid down in paragraph 6 of the 2004 Scheme;
Government; Explanation :
xviii) “Eligible Unit” means a unit in the large/small scale sector having The “fixed capital investment” on Plant & Machinery shall be calculated as
registration certificate issued by the Directorate of Industries and eligibility below :
certificate by the W.B.I.D.C. or registration certificate issued by the District
The cost of plant and machinery as erected at the approved location, including
Industries Centre, as the case may be; the cost of productive equipment such as jigs, dies, moulds, etc. and also items
For a Tourism Unit an “eligible unit’ shall be a unit having registration pertaining to pollution abatement measures but excluding the cost of any second
certificate issued by the Directorate of Tourism and the eligibility certificate hand plant and machinery and equipment installed for pollution control measures
by the West Bengal Tourism Development Corporation for its approved as also plant and machinery and equipment for pollution control measure
project. For such units in the small scale sector, ‘eligible unit’ shall mean purchased and installed under hire purchase agreement.
the unit registered with the District Industries Centre(s) of the Directorate In the case of plant and machinery taken on lease, the leasing fee/charge shall
of Cottage & Small Scale Industries; be taken into account, for determining the fixed capital investment even if the
xix) “Expansion of Existing Unit” means expansion for the same item(s) of rights and little to the goods do not pass on the Lessee.
production within its existing approved capacity or for expansion for Plant and Machinery will include computer (Hardware only) where such
enlarged approved capacity or for manufacture of a new item with an computers are used exclusively for the purpose of manufacturing. In case of, IT
approved capacity; & Electronic Project, plant & machinery includes hardware.
Explanation – I The cost of Plant and Machinery will include the cost of erection/installation of
Such projects should be covered by appropriate approval under the Industrial Plant and Machinery, cost of eletrical accessories and cost of generator set
(Development & Regulation) Act, 1951 or a Secretariat for Industrial Assistance required directly for the purpose of manufacturing.
reference number or approval by any Directorate under the Cottage & Small Explanation – I
Scale Industries Department, West Bengal or concerned District Industries
Advances paid to suppliers of plant and machinery for the approved project of
Centre or Small Industrial Service Institute, Government of India or the
the eligible unit on or after 1st April 2003 may be taken into account in
Directorate of Tourism, Government of West Bengal, as the case may be.
calculating the total fixed capital investment.
Explanation – II Explanation – II
In the case of expansion of an existing unit, the fixed capital investment made However, in calculating the actual price of plant and machinery in respect of the
or to be made on approved project shall increase the total value of the fixed projects in the Small Scale Sector procured through WBSIC and/or NSIC the
capital investment of the unit by not less than 25% of the net value of fixed interests etc. on the agreed instalments shall be excluded but the basic price
assets of plant and machinery as on 01.04.2004 or Rs.50 lakhs, whichever is including sales tax, excise duty and other taxes etc. shall be included for this
less. However, in respect of the units which are set up after 01.04.2004, such purpose.
date will be the date immediately prior to the date on which the unit goes for
xxii) “Year” means, unless otherwise specifically stated and not repugnant to
expansion, other conditions remaining same.
the context, the financial year commencing from the 1st April and ending
xx) “Expanded Portion” means the portion expanded with additional capacity on the 31st March following;
on or after the 01.04.2004 with approval of the State Government for the
xxiii) “Factory” means any premises including the precincts thereof –
manufacture of goods in West Bengal either in its existing location or in a
different area; (a) Wherein ten or more workers are working or were working in any part
4 5
of which a manufacturing process is being carried on with the aid of disbursement of any of the benefits under that Scheme had been made
power or is ordinarily so carried on or and it has commenced commercial production after 01.04.2004, the units
(b) Wherein twenty or more workers are working or were working on any concerned may opt for registration under 2004 Scheme, if the project
of the preceding twelve months and in any part of which a otherwise fulfill the terms and conditions under this Scheme.
manufacturing process is being carried on without the aid of power or 5.2 the 2004 Scheme shall not be applicable to the industries listed in the
is ordinarily so caried on but does not include a mine, subject to the negative list of industries.
operation of the Mines Act, 1952 (35 of 1952) or a railways running
shed; 6. Eligibility criteria for incentives under the 2004 Scheme :
xxiv) “Factory Workers” means persons employed, directly or through any 6.1.1 Any industrial project in the large sector to which this scheme applies,
agency, whether for wages or not, in any manufacturing process for shall be eligible for securing an eligibility certificate provided :
cleaning any part of the machinery or premises used for a manufacturing (a) the project is covered by a detailed feasibility report/project prepared
process or in any other kind of work incidental to or connected with the for the purpose;
manufacturing process or the subject of the manufacturing process;
(b) the project has been approved and sanctioned by the Central Financial
xxv) “Negative list of industries” means the list of Industries at Institution or the commercial Banks or the State Financial Institutions,
Annexure-1 hereto as may be amended by the State Govt. from time to as the case may be. In the case of projects with arrangement of
time; finance from own resources, issue of eligibility certificate shall be
xxvi) “Special Economic Zone” would mean an area notified by the Goverment considered provided the WBIDC is satisfied about the arrangement of
of India. such finance.
4. Applicability of the 2004 Scheme : 6.1.2 Any Industrial unit in the small scale sector shall be eligible for incentives
under this scheme subject to the fulfillment of the conditions specified
4.1 The 2004 Scheme shall generally be applicable to all large/small scale
below :
projects and tourism units in large/Small Scale sector to be set up and also
expansion project of existing units on or after 1st. April, 2004, the units (i) The unit in the small scale sector as defined under para 3(vii) above,
may be in the private sector, co-operative sector, joint sector as also shall be registered with the District Industries centre concerned finally
companies/undertakings owned or managed by the State Government. or permanently. Such permanent or final registration must be valid
and remain in force.
5. Non-applicability of the 2004 Scheme :
However, in respect of subsidy on investment in plant and machinery
5.1 The 2004 Scheme shall not be applicable to those industrial/tourism the undertaking concerned may by provisionally or temporarily
projects that have been registered for and have been sanctioned incentives registered on or after the 1st April, 2004 and valid registration to the
under any previous scheme. These will continue to be governed by the effect may be accepted in place of permanent or final registration and
provisions of the registration and sanctions already issued under the the amount of subsidy shall be judged on the quantum of investment
respective Schemes. in plant & machinery as verified and accepted by the Registering
Provided that for projects which have been registered and for which Authority.
eligibility certificate have been issued in terms of the 2000 Scheme, but
(ii) Industrial Co-operatives, undertakings assisted by K.V.I.C. or
no disbursement of incentive has been made, the units concerned may opt
W.B.K.V.I. Board as well as the undertaking set up under IRDP/
for registration under the 2004 Scheme if the projects otherwise fulfil the
SESRU/IUEP/SEEUY and other similar self employment schemes
terms and conditions under this Scheme.
receiving benefts in respect of any of the items specified under this
Provided further that for the project which had been registered and for Scheme shall also be eligible to get the benefit of other items only
which eligibility certificates had been issued in terms of WBIS ’99, but no under this Scheme.
6 7
6.1.3 In case of ‘tourism unit’ eligibility certificate shall be issued by the West 8.2 An eligible Industrial unit located in a group ‘C’ area and set up in the
Bengal Tourism Development Corporation on satisfaction of arrangement State on or after 1st April, 2004 will be entitled to State Capital
of finance as mentioned at subpara (b) of para 6.1.1 and the registration Investment Subsidy @ 10% of the Fixed Capital Investment subject to a
certificate shall be issued by the Directorate of Tourism and that such a limit of Rs. 250.00 lakhs.
unit shall require no Industrial Licence or Letter of Intent or Registration
9. Interest Subsidy :
Certificate under the Industries (Development and Regulation) Act, 1951
or a Secretariat for Industrial Assistance reference number from the 9.1 Subject to provision of para 20 e(i) an eligible unit for its approved project
Central Government. will be entitled to Interest subsidy to the extent of 25% of the annual
interest liability on the term loan borrowed from a Commercial Bank/
6.2 (i) For the benefit of Subsidy for conversion to piped gas and for gas Financial Institution, for implementation of the approved project, subject
charges, an existing unit shall require registration with Greater Calcutta to a limit of Rs. 100.00 lakhs per year depending on the location of the
Gas supply Corporation Ltd. and also a certificate of expenditure unit as follows :
approved by the Greater Calcutta Gas Supply Corporation Ltd.
i) group ‘B’ area : 5 years
(ii) For the benefit of subsidy for installation of plant facilities for use of
ii) group ‘C’ area : 7 years
piped gas and for gas charges, a new unit/expansion project of and
existing unit shall require registration certificate of Directorate of 9.2 The Interest Subsidy will be payable annually subject to submission of a
Industries, Directorate of Tourism or registration certificate from DIC, statement/certificate by the lending Bank/Financial Institution to prove
as the case may be, eligibility certificate of W.B.I.D.C. or W.B.T.D.C. that the unit has paid the due interest to the institutions on the due dates.
and a certificate of expenditure approved by the Greater Calcutta Gas It is provided further that the interest paid on term loan as above for
Supply Corportion Limited. purchasing any second hand plant and machinery and equipment control
measures as also plant and machinery and equipment for pollution control
7. Classification of developed areas and backward areas : measures installed under the hire purchase agreement shall not be taken
7.1 For the purpose of determination of types and quantum of incentive into consideration for determining the eligible amount of interest subsidy.
available under this Scheme for the approved projects, according to their 10. Waiver of Electricity Duty :
location, the State shall be classified in the following groups :—
10.1 An eligible unit for its approved project will be entitled to waiver of
Group A — Kolkata Municipal Corporation. electricity duty on the electricity consumed for its production/operation
Group B — North 24 Parganas, South 24 Parganas (excluding the area activity for a period of 5 years from the date of commercial production/
under the jurisdiction of the Kolkata Municipal Corporation), Howrah, operation.
Hooghly, Bardhaman, Nadia and Purba Medinipur districts.
11. Additional Incentive on Generation of Employment :
Group C — Murshidabad, Birbhum, Purulia, Bankura, Malda, 11.1 The units will be entitled to reimbursement of the undernoted expenditure
Coochbehar, Uttar Dinajpur, Dakshin Dinajpur, Jalpaiguri, Darjeeling and incurred by it if at least 50% of the employees in the unit are recruited
Paschim Medinipur districts. from amongst the persons registered with the Employment Exchanges of
7.2 No incentive will be granted to any unit set in the area under Group A the State and Employment Exchange registration cards (original or
except to the extent provided in this Scheme. attested photocopies) are produced at the time of claiming this incentive.
8. State Capital Investment Subsidy : ‘Employee’ will have the same meaning as defined under Employees’
Provident Fund and Miscellaneous Provisions Act, 1952 and Employees’
8.1 An eligible unit located in a group ‘B’ area and set up in the State on or
State Insurance Act, 1948.
after the 1 April, 2004 will be entitled to the State Capital Investment
Subsidy @ 7.5% of the Fixed Capital Investment subject to a limit of Rs. 11.2 Subject to condition as in Para 11.1 an eligible unit in the large sector
150.00 lakhs. will be entitled to reimbursement to the extent of 50% of the expenditure
incurred by it for paying its contribution towards Employees State
8 9
Insurance (ESI) and Employees Provident Fund (EPF) Scheme depending 13.2 A new unit for its approved project set up on or after the 1st January,
on the location of the unit as follows : 2004 envisaging use of piped gas for manufacture/operation will be
i) group ‘B’ area : 5 years; entitled to the benefit prescribed at sub-para 13.1 above for installation
ii) group ‘C’ area : 7 years. of necessary equipments in the units for use of piped gas.
However, any eligible unit in the large scale sector with direct employment 13.3 An existing unit or a new unit mentioned at sub-para 13.1 & 13.2 above
generation of 200 and more will be entitled to get reimbursement to the will be entitled to subsidy of 20% of gas charges on gas used for
extent of 60% of the expenditure by it for paying its contribution towards manufacture/operation for a period of 5 years from the date of
Employees State Insurance (ESI) and Employees Provident Fund (EPF) in commencement of supply of gas for commercial manufacture/operation
respect of its employees. of the unit.
11.3. Subject to condition as in Para 11.1 an eligible unit in the Small Scale 14. Subsidy for Quality Improvement in the Small Scale Sector :
Sector will be entitled to reimbursement to the extent of 75% of the
expenditure incurred by it for paying its contribution towards Employees 14.1 An eligible Industrial unit in the Small Scale Sector shall be reimbursed
State Insurance (ESI) and Employees Provident Fund (EPF) Scheme 50% of the expenditure subject to a maximum of Rs. 5.00 lakhs (Rupees
depending on the location of the unit as follows : five lakhs) incurred for modernization of unit, installation of the Pollution
Control Device and for obtaining ISI Certification/ISO 9000/ISO 14001
i) group ‘B’ area : 5 years;
from approved Institutions/Research Laboratories with or without
ii) group ‘C’ area : 7 years. expansion project.
11.4 the reimbursement of the expenditure prescribed at sub-para 11.2 & 11.3
This will not however be applicable to IT units.
above will be payable annually based on minimum statutory limit subject
to the condition that the unit has paid its contribution towards ESI & EPF It is further provided that modernisation would mean addition to fixed
on due dates. capital investment with a view to increasing productivity of industrial
12. Refund of Stamp Duty & Registration Fee : undertaking by (a) upgrading technology and/or processes, (b) energy-
saving, (c) better material handling in the work place and (d) recovery of
12.1 An eligible unit irrespective of its location will be entitled to refund of 50% scarce raw materials in accordance with the relevant Scheme having prior
of stamp duty and registration fee paid by it for the purpose of registration approval of the agencies like Directorates under Cottage & Small Scale
of documents within the State relating to purchase/acquisition of land and Industries Department, West Bengal or Small Industries Development
buildings for setting up of the approved project. Corporation, West Bengal or Small Industries Service Institute,
12.2 Industrial Complex and Centres set up with infrastructural facilities will be Government of India.
entitled to refund of 50% of stamp duty and registration fee paid by it for
Such benefits will be allowed only once during the validity period of the
the first sale in relation to such complex and centres.
Incentive Scheme. All units under the Small Scale Sector excepting IT
Infrastructure facility must include the following items :— units irrespective of their date of setting up and of expansion made would
i) Roads; (ii) Water Suppy’ (iii) Power; (iv) Provision of Solid Waste be eligible for this benefit provided that such benefits had not been
Disposal; (v) Common Effluent Treatment Plant (in case of such industry enjoyed by such units under any previous Scheme.
requires the same); (vi) Drainage Facility. For installation of pollution control device, the certificate from West
13. Subsidy for conversion for use of piped gas : Bengal Pollution Control Board shall have to be obtained and the ISI/ISO
13.1 An existing unit irrespective of its location, undertaking conversion for use 9000/ISO 14001 certificate shall contain the name and address of the
of piped gas for manufacture/operation on or after the 1st January, 2004 certification agency, the address of the site/location certified, the scope
will be eligible to subsidy equal to 75% of the investment for necessary of certification, certificate number, date of issue, period of validity/date of
conversion of furnace etc., subject to a limit of Rs. 10.00 lakhs. expiry, name, logo and number of the accreditation body/board.
10 11
15. Additional Incentive for certain sectors : issued to this effect by Haldia Petrochemicals Ltd., based on long-term supply
15.1 New units in the area of Information Technology (Software, Hardware), contract or MOU.
Electronics, Agro and Food Processing Industry, HPL Downstream
Explanation F :
Projects, Newspaper Industry, Bio-Technology, Jute Diversification,
Agricultural implements, Tourism & Hosiery located in Group ‘A’ area Agricultural implements will mean the item as detailed in Annexure-IV. In case
shall be eligible to the same incentives as are normally admissible to a of any doubt, clarification with regard to identification of agricultural implements
new unit located in Group ‘B’ area. will be taken from the Director of Agriculture, Agricultural Directorate, Govt. of
West Bengal.
Explanation A :
Agro and Food Processing Industries will include the manufacturing activites in Explanation G :
small and large scale sectors as detailed in Annexure-II. In case of any doubt or Diversified jute products will mean the item as detailed in Annexure-V.
clarification about any item or manufacturer the matter should be referred to the Clarification in this regard if required will be taken from the Jute Development
Director of Food Processing Industries & Horticulture, Govt. of West Bengal, Commissioner.
whose decision will be final.
16. Incentives for approved expansion project of an existing unit :
Explanation B : 16.1 An existing unit for its approved expansion project will be entitled to all
In the Scheme, Information Technology covers only software and hardware. The the incentives mentioned above in this Scheme subject to fulfillment of the
Directorate of Industries should decide whether the project relates to computer conditions prescribed for the respective item for a new unit.
hardware or computer software on the basis of technology assessment and
project report and also taking into consideration under which NIC code no. IEM 17. Incentives for leather units both in the tanning and manufacturing
Acknowledgement has been obtained. sectors on relocation accompanied with modernisation :
Clarification, if required in the matter will be taken from the West Bengal 17.1 Leather units, both in the tanning and manufacturing sectors, to be
Electronics Industry Development Corporation Ltd. relocated in the Calcutta Leather Complex will be entitled to Capital
Investment Subsidy if relocation is accompanied with modernisation. The
Explanation C :
quantum of subsidy will be 15% of fresh investment in plant and
Agro and Food Processing Industry should be de-coded by the Directorate of machinery, subject to maximum of Rs. 150.00 lakhs in case of large scale
Industries on examination of raw materials input of the proposed activities. It units and 25% of fresh investment in plant and machinery in case of small
can be defined on examination of the activities together with scrutiny where IEM scale units.
Acknowledge- ment of the Article bears NIC code no. relating to agro and food
products. Explanation :
All relocating tanneries of Kolkata (Topsia, Tangra, Tiljala and Pagladanga) to
Explanation D :
be shifted to the Calcuttta Leather Complex should be registered with the
Bio-Technology — The Directorate of Industries should examine the activities appropriate authorities as the case may be. In case of registration of SSI units,
together with the scrutiny where IEM Acknowledge- ment of the Article bears District Industries Centre should send a copy of such Registration Certificate to
NIC code no. relating to bio-technology. Clarification with regard to Bio- the Director of Industries. West Bengal for processing the application of those
Technology will be taken from the Department of Science and Technology, units for the purpose of granting incentive as detailed in the West Bengal
Govt. of West Bengal, if it is required. Incentive Scheme 2000. Registration of such large scale units should be done
by the Directorate of Industries, West Bengal. In terms of the order of the
Explanation E : Hon’ble Supreme Court of India, all existing tanneries relocating to Kolkata
Haldia Petrochemicals Ltd. Downstream Projects — A project will be specified Leather Complex would be considered as new unit for the purpose of incentive
as Haldia Petrohemicals Ltd. Downstream only on the basis of a certificate under WBIS’2000 even after coming into force of the West Bengal Incentive
12 13
Scheme 2004. Incentives to such relocating tanneries will be guided by the Bengal. Benefits from any other sources enjoyed by such units will be deducted while
direction of Hon’ble Supreme Court of India, even after coming into effect of determining the entitlement of such units to the benefits under West Bengal Incentive
the provisions of WBIS’2004. The relocating tanneries will also be eligible for Scheme 2004.
additional incentive under clause 17.1 of the WBIS’2000.
18. A. Mega Projects :
17.2 Other industries on their relocation to approved industrial complex, if
Notwithstanding anything contained any where in the Scheme the State
such relocation is accompanied with modernisation, may be considered
Govt. may consider granting special package of incentives under this
by the State Govt. for extending similar benefits as prescribed for units
Scheme to a Mega Project having due regard of the characteristics of the
mentioned at sub-para 17.1 above, on merit of each case.
project, case by case basis, in the followig areas :
17. A. Incentives to service related activities in Food Processing sector i) size of investment,
and development of post harvest infrastructure :
ii) special nature of the industry,
1. Units set up having the following mechanized facilities jointly or severally.
iii) employment potentiality,
a) Grading, sorting, washing and pre-cooling ;
b) Controlled atmosphere/modified atmosphere, packaging system ; iv) down-stream effect of the industry,
c) Cold storage ; v) ancillarisation effect of the industry,
d) Refrigerated vehicle. vi) export potentiality.
2. Multi-purpose cold storage units suitable for storing fruits, vegetables, B. Units in SEZ :
flowers, fish, meat, milk and milk products.
This Scheme will not be applicable to units located in the Special
3. Units based on application of bio-technology tissue-culture laboratory,
Economic Zones set up in West Bengal except Phase-I Standard Designed
hybrid seed production centre, plant health clinic.
Factory and Common Facility Building of Manikanchan SEZ.
4. Centre for production of intermediate products and semi processed
products for preservation of raw materials to supply the processing unit. 19. Special Category Project :
5. Units engaged in production of fermented vegetables, dehydrated fruit Government may also consider granting special package of incentives to units
pulp, pickling, nutrient pulp and fruit and vegetable crude oil extraction having investment above Rs. 100 crores considering the importance of the
from aromatic and medicinal plant. project in the interest of the over-all economic development of the state.
6. Bee keeping units and mushroom cultivation and processing units in Package for these units will be finalized on case-to-case basis and the mode of
artificially controlled atmosphere will be entitled to the benefits under payment will be recommended accordingly.
WBIS’2004 as provided under clause 8,9,10,11,12,13, 14 and 15.1 of
20. Mode of Payment :
the WBIS’2004.
No claim would be entitled if it is found that the concerned unit has
The units registered with District Industries Centre or with the Director of Industries
defaulted in the matter of payment of Sales Tax dues under the West
will only be eligible for being considered for benefits under the Scheme. The project
Bengal Sales Tax Act, 1994 and the Central Sales Tax Act, 1956.
will have to be approved by FPI & H Department. Cold storage including Multi-
purpose cold storage will have to obtain licence, if required, from Agriculture a) For the units other than Mega Units in Large Scale Sector :
Marketing Department of the Govt. of West Bengal for getting registration from the i) All the entitlements under the head Capital Investment Subsidy,
District Industries Centre in respect of small scale units and from Director of Industries Interest Subsidy, Refund of Stamp Duty and Registration Fee,
for large scale units. Release of Incentives will be subject to the technical opinion of Subsidy for conversion for use of Piped Gas, Employment
FPI & H Deptt., in case of any doubt. Generation Subsidy will be credited to the account of the eligible
State capital investment subsidy will be released on completion of total work. Project unit as and when such claims are preferred and admitted. Managing
completion certificate should be issued by FPI & H Deptt. of the Govt. of West Director, West Bengal Industrial Development Corporation Ltd. will
14 15
issue Cheques in favour of the Commissioner, Commercial Taxes, ii) Other entitlements in terms of the provision of WBIS’2004 will be
to be deposited by him into the Reserve Bank of India, Kolkata or in the manner as provided in the Scheme.
Government Treasuries in Sales Tax Challans as advance payment iii) The value of total incentive shall not exceed 100% of the Fixed
of tax made by the unit for the year. Such cheques will be drawn Capital Investment in any case.
in favour of the Commissioner, Commercial Taxes, West Bengal on
account of the unit only once in a year in respect of the concerned b) Units in the Small Scale Sector will be entitled to all the benefits under
unit. These Cheques will be issued on commencement of the Scheme in the manner as provided.
commercial production. The units will not however be entitled to c) Non-manufacturing units such as Industrial Complexes and Tourism Units
any of the aforsaid benefits in respect of goods sold by it which and units falling under para 17A of the Scheme. In the manner as
have not been manufactured in the same unit. Such payments provided in WBIS’2004.
would be continued for a period of 10 years or till the financial cap d) 100% Export-oriented units :
is reached, whichever ends earlier and the period will not be
extended further even if any balance remains at the credit of the 100% Export-oriented units will be entitled to all incentives as are
unit at the time of expiry of the period as above. admissible under the WBIS’2004. Payment will be made in the manner
as provided in the Scheme.
The unit will make applications in the prescribed forms on
commencement of commercial production to the Managing e) Mega Projects :
Director, WBIDC Ltd. praying for release of incentives as detailed i) Mega Projects will be entitled to all the benefits as provided in the
above. WBIS’2004 excepting interest Subsidy. In lieu of Interest Subsidy
The unit will also apply to the Commissioner, Commercial Taxes, such projects will be entitled to Industrial Promotion Assistance
West Bengal in the form shown in Annexure – VI requesting him @75% of the sales tax paid in the year previous to the year for
to certify the total amount of sales tax paid during the year in which the claim would be made. IPA shall ordinarily be allowed to
respect of which the application has been made. Such application Mega Projects for such period not exceeding 15 years by way of
should be filed at the end of each year. adjustment against current liabilities as the State Government may
decide in any particular case.
Upon receipt of the application, the Commissioner, Commercial
Entitled amount of capital Investment Subsidy, Employment
Taxes, West Bengal, would verify the payments and other
Generation Subsidy, Subsidy for Conversion for use of Piped Gas
particulars as contained in the application and issue a certificate to
and refund of Stamp Duty & Registration Fee on admission would
the Managing Director, WBIDC Ltd. certifying the sales tax paid by
be paid @ 15% of the sales tax paid in the year previous to the
the unit during the year in question.
year during which the claim has been entertained. Calculation of
The Managing Director, West Bengal Industrial Development the Employment Generation Subsidy will be made in the scale and
Corporation Ltd., on receipt of the certificate as above will calculate in the manner as per provision of WBIS’2004. Such payments
the entitlement of the unit and will issue cheque in favour of the would be continued for a period of ten years or till the financial cap
Commissioner, Commercial Taxes, West Bengal to be deposited by is reached whichever ends earlier. This is in addition to the 75% of
him into Reserve Bank of India, Kolkata or Government Treasury sales tax paid as IPA as referred to above.
in appropriate Sales Tax Challan as advance payment of tax made ii) Other entitlements in terms of provision of WBIS’2004 will be in
by the unit for the year. Such cheque, which shall be drawn in the manner as provided in the Scheme.
favour of the Commissioner, Commercial Taxes, West Bengal in
the name of the unit, will be issued once in a year in respect of the iii) The value of total incentive shall not exceed 100% of the Fixed
said unit. Capital Investment in any case.
16 17
21. Payment Modalities for Mega Projects : Commissioner, Commercial Taxes, West Bengal on account of the unit
1. Capital Investment Subsidy, Industrial Promotion Assistance, Employment only in a year in respect of the concerned unit.
Generation Subsidy, Subsidy for conversion for use of Piped Gas and 10. The system will continue for the number of years for which the Capital
Refund of Stamp Duty & Registration Fee will be credited to the account Investment Subsidy, Employment Generation Subsidy, Refund of Stamp
of the unit as and when such claims are preferred and entertained. Duty & Registration Fee, Subsidy for conversion of use of Piped Gas,
2. The unit will make applications in the prescribed forms on commencement Industrial Promotion Assistance will be available or till the financial cap is
of commercial production to the Managing Director, WBIDC Ltd. praying reached whichever ends earlier and the period will be extended further
for release of incentives as detailed above. even if any balance remains at the credit of the unit at the time of expiry
of the period as above.
3. For the purpose of calculation of Industrial Promotion Assistance and
other incentives as above, Sales Tax paid would mean Sales Tax paid on 11. The unit would be eligible to all the benefits including the Industrial
sales of finished goods only which are manufactured by the unit in West Promotion Assistance only after the total investment crosses the limit of
Bengal. Rs. 25 crores and on starting commercial production.
4. The unit will not be entitled to payment of any sum as incentive detailed 12. The total investment must be forthcoming within a date to be specified at
above including Industrial Promotion Assistance in respect of goods sold the time of granting registration by the Director of Industries, West Bengal.
by it which have not been manufactured in the said unit. If total investment does not exceed Rs.25 crore and commercial production
does not commence within the date specified by the Director of Industries,
5. The accounts shall have to be maintained in such a manner that the unit
West Bengal at the time of granting the registration, then the unit will not
can show to the satisfaction of the Commissioner, Commercial Taxes,
be entitled to IPA and will be treated as an ordinary unit as per WBIS,
West Bengal of the amount of Sales Tax paid in respect of sales made by
2004.
the unit. If possible, separate accounts should be maintained for which
Industrial Promotion Assistance and other incentives would be claimed. In specific cases, if the Government so decides, certain percentage of payment
may be released in advance in the manner as detailed above without waiting for
6. The unit will make applications in the prescribed forms on commencement
the details of payment of sales tax made by the unit.
of commercial production and on investment of Rs. 25 crores to the
Managing Director, WBIDC Ltd. praying for release of incentives as 22. Power to amend and/or relax/repeal :
detailed above. Notwithstanding anything contained in any of the provisions of the 2004
7. The unit will also apply to the Commissioner, Commercial Taxes, West Scheme, the State Govt. may at any time –
Bengal in the form shown in Annexure – VI requesting him to certify the i) make any amendment to this Scheme or repeal it, but the commitments
total amount of sales tax paid during the year in respect of which the already made for an approved project shall not be affected by any such
application has been made. Such application should be filed at the end of amendments or repeal;
each year.
ii) Make any relaxation in applying the provisions of this Scheme but such
8. Upon receipt of the application, the Commissioner, Commercial Taxes, relaxation shall be made on the merits of the approved project in each
West Bengal would verify the payments and other particulars as contained case, as the State Govt. may consider necessary and appropriate;
in the application and issue a certificate to the Managing Director, WBIDC
iii) may issue instructions and guidelines to facilitate implementation, to
Ltd. certifying the sales tax paid by the unit during the year in question.
remove anomalies and to clarify the interpretations of the provisions of
9. MD, WBIDC Ltd. on receipt of the information, as above, will issue this Scheme.
cheque/s in favour of the Commissioner, Commercial Taxes to be
deposited by him into the Reserve Bank of India, Kolkata or Government 23. Repeal and Saving :
Treasuries in Sales Tax Challan as advance payment of tax made by the 23.1 The West Bengal Incentive Scheme, 2000 shall be repealed except in
unit for the year. Such cheque/s shall be drawn in favour of the respect of para 17.1 of the present Scheme and shall stand substituted by
18 19
the West Bengal Incentive Scheme, 2004 from the date of commencement ANNEXURE - I
of the 2004 - Scheme. It is further provided that the units which have
applied for registration with the Directorate of Industries/Directorate of [See Paragraph 3 (xxv)]
Cottage & Small Scale Industries/Directorate of Tourism as the case may
be under WBIS’2000 and whose applications have not been disposed of
prior to the coming into effect of the WBIS’2004, shall be entitled to all
benefit under WBIS’2000. NEGATIVE LIST OF INDUSTRIES
23.2 The benefits extended to the units under any of the previous Incentive
Scheme shall continue to be governed under the respective Scheme. 1. Hydrogenated Edible Oil.
23.3 In the event of West Bengal Sales Tax Act, 1994 being replaced by any
other Act, the provision of the Scheme will apply mutatis mutandis even 2. Hospital, Nursing Home, Clinics, Diagnostic Centre.
after the new Act comes into force.
This Scheme is issued with the concurrence of the Finance Department vide 3. Amusement Parks.
their unofficial No. : Group C 80 dated 16.01.2004.
4. Bricks (excluding fly ash bricks, sand lime bricks, refractory bricks)
By Order of the Governor
5. Thermal Plants for generation of electricity except for captive use specifically
required for the unit/s to be registered.
Sd/ Sabyasachi Sen
Principal Secretary to the 6. Distribution of electricity.
Govt. of West Bengal
7. Aquaculture projects.
8. All types of plantation including Tea Plantation and bought leaf tea processing
factory.
9. Any other industry notified by the State Govt. for inclusion in this list.
20 21
ANNEXURE - II c) Swimming Pool;

1. Hotels : d) Aerosports e.g. power flying, a hang-gliding, para-gliding, para-sailing etc;
Hotels should have facilites expected of the establishment in 1 to 5-star category e) Skiing;
or approved non-star category according to the guidelines issued/to be issued f) Ice-skating;
by the Department of Tourism, Government of India or Government of West g) Roller skating;
Bengal from time to time. Their size should be as per norms prescribed by the h) Sports like Tennis, Table Tennis, Badminton, Billiards, Bowling Alley;
Department of Tourism, Govt. of India/Govt. of West Bengal for such units. A i) Golf;
Hotel should have minimum 10 lettable rooms, Reception Centre-cum-lounge, j) Angling;
Restaurant, Bar, a small Convention Centre and car-parking space.
k) Nature cure facilities e.g. Naturopathy, Yoga, Aurevedic/Herbal cures;
2. Motels : l) Beauty Parlour including Barber Shops and massage facilities;
A motel project should have highway facilities consisting of a minimum two m) Children’s corners including Creche, Park, Indoor Game and other
lettable rooms, public toilets, a restaurant, a first-aid centre, medicine store, a recreational facilities;
utility store, handicraft selling centre and parking space for at least ten vehicles. n) Landscapped Gardens and Orchards;
Facilities like bar, public telephone booth, car repairing shop and fuel-filling
stations for vehicles may be included as desirable activities. About an hectare of o) Jogging tracks/Nature trails;
land will be needed for a standard motel. p) Convention/Conference facilities;
q) Shopping Arcade;
3. Heritage Hotel :
r) Well-stocked library including Video Library;
A heritage hotel project shall be located in a palace/castle/fort/building of
architectural excellence which was built prior to 1950 and which is being s) Auditorium.
converted into a hotel with a minimum of 10 lettable rooms. The facilities and A Tourist Resort requires a sprawling area and is usually located in a country
the features alongwith the services should be as per classification guidelines of side.
the Department of Tourism, Govt. of India as applicable to heritage hotels from 7. Camps and Facilities Encouraging Adventure Tourism :
time to time. A heritage hotel will have all the facilities available in a usual hotel The project of Camping and Tent facilities should have minimum 5 tents located
as mentioned under the item 1 above. in an area not less than 1 acre of land, at least two toilets and two showers
4. Yatriniwas : separate for men and women with running water and a restaurant. The Camping
Yatriniwas is actually a low-budget hotel of 10 or more lettable rooms located sites should have specific sewerage disposal points for campers. There should
near airport, railway station and central bus terminus for transit accommodation be proper arrangements for disposal of sullage, sewerage and solid garbage.
and will have all the facilities available in a usual hotel as mentioned under the Adventure toursim comprises trekking in the forests and the hills,
item 1 above. mountaineering, mountain biking, rock climbing, conoeing, kayaking, water
skiing, yachting, river rafting, long distance swimming and para-sailing, car rally
5. Yatrika : etc.
Yatrika is actually a low-budget hotel of 10 or more lettable rooms located near
a centre of pilgrimage mainly for accommodation of pilgrims and will have all 8. Aerial Ropeway :
the facilities available in a usual hotel as mentioned under item 1 above except Aerial Ropeway means a system of overhead ropes on which the carriers are
bar facilities which may or may not be allowed depending on the custom of the used for the purpose of carriage of passengers, animals or goods and includes
centre of the pilgrimage. posts, ropes, carriers, stations, offices, warehouse, workshop, machinery and
other equipment used for the purpose of Aerial Ropeway and the land
6. Tourist Resorts : appurtenant to such Aerial Ropeway.
A Tourist Resort means a unit which has a least any eight of the following
activities/facilities : 9. Railway Travel Projects on the pattern of “Palace-on-Wheels”:
a) Health Club facilities e.g. saunabath, Jacuzzi, steambath, gymnasium etc.; “Palace-on-wheels” Projects may connect (a) Eastern U.P., Bihar, West Bengal
b) Water sports, e.g. white water rafting, canoeing, kayaking, water skiing, and Orissa (Buddhist Circuit) or (b) Siliguri, Kurseong and Darjeeling (Hill Circuit).
yachting, windsurfing, rowing, paddle boating etc.; Such projects will require collaboration of private sector and the Indian Railways.
22 23
Annexure - III ANNEXURE - IV

“Agro and Food Processing Industry will include the manufacturing activities in
List of Agricultrual Implements
small and large scale sectors as below —
1. Tractor of different Horse Power :
a) Any processed product from fruit & vegetable including dehydrated,
fermented, canned, bottled, pouched, frozen fruits and vegetables, candy a. Cultivator;
products; b. Disc Harrow;
b) Synthetic beverages, Ready-to-serve beverages, Beer, Vinegar, Mustard c. Disc Plough;
sauce (Kasundi): d. Ridger;
c) Spices powder, Spices paste, Spices oil and oleoresin; e. Scrapper;
d) Biscuit, Bread, Confectionery, Ready-to-eat food, Lozenges, Chocolate, 2. Power Tiller;
Candy;
3. Pedal Thresher of different types;
e) Snack food, Chanachur, Bhujia, Papad, Bari, Dhoka, Noodles, Corn
flakes; 4. Paddy Weedier;
f) Milk in pouch, Paneer, Yogurt, Sweetmeat, Ice-cream, Ethnic food from 5. H. C. Sprayer;
milk and cereal; 6. Knapsack Sprayer;
g) Canned, frozen and dehydrated fish and fish meat; 7. Hand Rotary Duster;
h) Frozen and canned meat and meat products; 8. Hand Wheel Hoe;
i) Cereal processing and cereal based products including rice milling and 9. Hand Seed Drill;
rice products, Dal milling and products, Wheat milling and products, 10. Groundnut De-corticator;
Iodised salt, Mineral water, Edible oil extraction, Soyabean processing
11. Sprinkler;
including solvent extraction of essential oils or perfume bases from
flowers. 12. Power Paddy Thresher;
13. Food Sprayer;
24 25
ANNEXURE - V ANNEXURE - VI
Format for application for issuing a Certificate showing the Sales Tax paid by
List of Diversified Jute Products the Unit during the year, for which the Certificate is being issued
1. Jute Carpets;
From : .................................................... (Name of the unit)
2. Jute Luggage Bags other than normal Hessian Bags; .................................................... (Address)
3. Wall Hanging;
To : The Commissioner, Commercial Taxes,
4. Soft Luggage; West Bengal,
14, Beliaghata Road,
5. Marketing Bags; Kolkata - 700 015
6. Carpet Backing; Sir,
7. Blended Fabric; I am to request you to issue a Certificate to the Managing Director, West Bengal
Industrial Development under West Bengal Incentive Scheme, 2004.
8. Union Fabric;
1. Name of the Unit and Address : ...................................................
9. Laminated Jute Bags; ...................................................
10. Soil Saver; 2. Name of the goods manufactured : ...................................................

in West Bengal in his own Unit.
11. Poly Jute;
3. Sales Tax paid on goods at serial
12. Dyed Hessian; No. 2 under the West Bengal Sales
Tax Act, 1994 for the year.
13. Cheek Fine;
(a) Tax paid on sales by it in : Rs. .............................................
14. Jute Blended Poly Propylene Woven Sacks; respect of goods manufactured (in figure)
by the unit in West Bengal for (Rupees ......................................)
15. Jute Felt; the year (in words)
(b) Central Sales Tax paid by it : ...................................................
16. Jute Mattings; on sales in the course of inter
State trade or commerce made Rs. ..............................................
17. Jute Sacks; from within West Bengal for the (in figure)
year (Rupees ......................................)
18. Any Other Diversified Jute Product.
(in words)
4. Name and Address of the dealer : ...................................................
26 27
5. Name of the Bank with its branch : ................................................... Operational Procedures of West Bengal
name and bank account No. through ................................................... Incentive Scheme, 2004
which the payment was made
[For Large Industries]
6. Registration Certificate No. of the : ...................................................
dealer under the West Bengal Sales ................................................... 1. An Industrial Unit in the large sector claiming to be eligible for incentives
Tax Act. 1994/the Central Sales available under West Bengal Incentive Scheme-2004 shall submit an application
Tax Act, 1956 to the Director of Industries, West Bengal at New Sectt. Bldgs., 9th Floor, 1,
K. S. Roy Road, Kolkata - 700 001 for registration of the unit in the Form
7. Registration Certificate No. of the : ................................................... No.- I annexed hereto. Any application submitted for registration of any project
dealer issued by the Director of ................................................... under the said Scheme shall be treated to be valid if submitted within the period
Industries under WBIS ‘2004 of operation of the Scheme.
8. Eligibility Certificate No. of the : ................................................... 1.1 On receipt of application for registration of any project the Director of
dealer issued by the West Bengal ................................................... Industries shall make, as expeditiously as possible, scrutiny of/enquiry
Industrial Development Corporation into the particulars furnished by the applicant unit and on being satisfied
under WBIS ‘2004 that the application in terms of the provision of the said scheme, is in
order, shall register the applicant unit with a No. and issue a certificate
I duly verify that all the facts and figures furnished above are correct. for such registration to the applicant unit with a copy to West Bengal
Industrial Development Corporation Ltd., together with a copy of the
application, for issue of Eligibility Certificate by the WBIDC Ltd.. If,
however, any application is found to be not eligible for Registration under
Signature with date and status the 2004 Scheme, the Director of Industries will issue a letter of rejection,
to the applicant unit with an intimation to the WBIDC Ltd.
1.2 The Director of Industries shall maintain a separate register for each
(Proprietor/Partner/Karta of H.U.F./Managing Director/Director/Principal Officer)
district mentioning the group to which the district belongs and also enter
(Strike out whichever is not applicable.) therein all relevant details in respect of the project, necessary to carry
out the purposes of the said Scheme.
2. After receipt of the application from the Director of Industries, West Bengal,
together with the copy of the Registration Certificate issued by him, the WBIDC
Ltd. will scrutinize the particulars necessary for issue of the Eligibility Certificate
by them and also make such further enquiry as may be deemed necessary in
respect thereto. If on such scrutiny/ enquiry the Corporation is satisfied that
such unit is eligible for one or more than one incentives available under the
terms of the Scheme, an Eligibility Certificate shall be forthwith issued by the
said Corpn. to such applicant unit. A copy of the Eligibility Certificate shall also
be endorsed to the Director of Industries for information and record in that
office.
3. The Directorate of Industries and the WBIDC Ltd. may cause a joint inspection
if they consider so necessary anywhere in any case under the 2004 Scheme.
28 29
The Directorate of Industries and the WBIDC Ltd. will keep each other informed 4.4 Employment Generation Subsidy :
of the decision taken by either of them in respect of any case under this An eligible industrial unit may apply to the WBIDC Ltd. in the Form No.-V
Scheme. annexed hereto, for reimbursement of admissible subsidy on account of
4. An Industrial Unit, after receipt of the ‘Eligibility Certificate’ from the West expenditure incurred for contribution towards Employees State Insurance and/
Bengal Industrial Development Corporation Ltd. may apply for the incentives to or Employees Provident Fund with a certificate issued by the respective
which it may be entitled, under West Bengal Incentives Scheme 2004 in the authorities reg. contribution made by them in the manner as per Annexure-
manner as prescribed below : A to Form No.- V. The Corporation on scrutiny of papers will sanction and
disburse the subsidy as admissible to the unit.
4.1 State Capital Investment Subsidy :
An eligible unit shall submit an application to the Managing Director, 4.5 Refund of Stamp Duty and Registration Fee :
WBIDC Ltd. in the form II as appended hereto for the purpose. An eligible industrial unit may apply to the Managing Director, West Bengal
The Corporation, if on scrutiny of the documents is satisfied, will work Industrial Development Corporation Ltd. for refund of 50% of the stamp duty
out the admissibility of the Capital Investment Subsidy and will, as early and registration fee as may be admissible according to provision of the Scheme
as possible, inform the applicant of the quantum of admissibility of such in Form No.- VI annexed hereto.
subsidy and the mode of disbursement thereof, by the Corporation.
4.5.1 Immediately on receipt of the application the Corporation will scrutinise the
4.2 Interest Subsidy : admissibility of the claim and on being satisfied credit it to the account of the
An eligible industrial unit may apply to the Managing Director, WBIDC Ltd. for unit for payment in the manner as provided in the Scheme.
Interest Subsidy on the Interest liability on account of the term loan secured by
the unit from Bank(s) Financial Institution(s) in the Form No.-III annexed hereto. 4.6 Subsidy for sanction for use of piped gas :
Immediately on receipt of the application the Corpn. will correspond with the An eligible industrial unit shall apply to the Greater Calcutta Gas Supply
concerned Bank(s) /Financial Institution(s) and obtain a certificate in the format Corpn. Ltd. for The admissible subsidy in the Form No.-VII annexed hereto.
at Annexure-A to Form No.-III regarding payment of interest against the term The Greater Calcutta Gas Supply Corpn. Ltd. after scrutiny of the required
loan secured for implementation of the approved project and the Corpn., if documents shall register the unit and also issue a certificate of expenditure
satisfied about the payment of interest to the Bank(s) / Financial Institution(s) incurred by the unit for the purpose. The Greater Gas Supply Corpn. Ltd. will
according to the norms of the Scheme will sanction interest subsidy in favour forward copies of all the certificates to the West Bengal Industrial Development
of the applicant unit to be credited to its account maintained in the concerned Corpn. Ltd. for disbursement of subsidy under an intimation to the applicant
Bank(s)/ Financial Institution(s) under an intimation to the unit. unit.
4.3 Waiver of Electricity Duty : 4.7 Capital Investment Subsidy to leather and other units :
An eligible industrial unit may apply to the Directorate of Electricity for waiver A leather unit on relocation to Calcutta Leather Complex accompanied with
of electricity duty in Form No.- IV annexed hereto with a copy to the Director modernization may apply for Capital Investment Subsidy, to the Director of
of Industries, West Bengal. The Dir. of Industries after receipt of copy of Industries, in Form No.- VIII as appended hereto.
application from the Industrial unit will cause an enquiry and ascertain the actual
date of commencement of commercial production of the unit and communicate 4.7.1 Other units on relocation accompanied with modernization may also apply for
the date of commencement of commercial production of the project, for which Capital Investment Subsidy in the same manner as prescribed above.
the benefit is claimed, to the Dte. of Electricity, following the required norms,
with a copy to the applicant unit. 4.7.2 The Director of Industries will verify the application with the books of accounts
of his office and if on verification the unit is found to be eligible for Capital
30 31
Investment Subsidy, in terms of the provision of the Scheme, he will record FORM No.- I
his recommen-dations in the Format at Annexure- A to Form No. - VIII and Composite Application for Registration and
forward the same to the Managing Director, WBIDC Ltd. for sanction and
disbursement of the admissible Capital Investment Subsidy to the applicant Eligibility Certificate under the West Bengal
unit. A report regarding such sanction and disbursement when made will be Incentive Scheme - 2004
sent by the WBIDC Ltd. to the Directorate of Industries for their information (To be submitted in duplicate)
and record.
1. (a) Name of the Applicant Unit : ..................................................
5. Verification by WBIDC Ltd. (b) Local Office Address : ..................................................
WBIDC Ltd. before disbursement of incentives will make necessary verification Telephone No. : ..................................................
to ensure that the nature of activities of the unit continued to be the same and Fax No. : ..................................................
the units are in operation. In case of HPL Downstream projects, it will have e-mail Address : ..................................................
to be ensured that the unit continues to procure its raw materials from HPL.
Annual Certificate from HPL will be necessary. (c) Address of the Registered : ..................................................
Office
Haldia Petrochemicals Ltd. (HPL) will specify the annual amount of raw
material to be procured by a downstream unit, based on the assessment of Telephone No. : ..................................................
the nature of the project. Lifting of the raw materials against MoU of long- Fax No. : ..................................................
term supply contract will be periodically reviewed. e-mail Address : ..................................................
Mode of payment of the various entitlements in respect of the units other than (d) Name and Designation of : ..................................................
the Mega Units under the head Capital Investment Subsidy, Interest Subsidy, the contact person
Refund of Stamp Duty & Registration Fee., Employment Generation Subsidy Telephone No. : ..................................................
and Subsidy for Conversion for use of Piped Gas has been detailed in Para Fax No. : ..................................................
20 (a) of the Scheme. e-mail Address : ..................................................
Mega Projects have been allowed Industrial Promotion Assistance instead of
Interest Subsidy. Mode of payment of Industrial Promotion Assistance, Capital 2. Whether the Project (against which the Application for Incentive
Investment Subsidy, Employment Generation Subsidy, Subsidy for Conversion Registration is being made) is for : (please tick any)
for use of Piped Gas and Refund of Stamp Duty & Registration Fee has been
detailed in Para 21 of the Scheme. (a) Establishment of a new unit :
WBIDC will consider the above particulars before releasing incentives under
the Scheme in the manner as detailed in Para 20 (a) and 21 of the West (b) Expansion project in the existing unit :
Bengal Incentive Scheme-2004.
(c) Expansion project in a new location :
3. (a) Constitution : Private Ltd./Public Ltd./Co-

(tick whichever is applicable) operative/Partnership
(b) Date of establishment/ :
incorporation/Registration
of the Company/Co-operative
32 33
5.1.1 Means of finance :

4. Location/address of the unit : ..................................................
(Rs. in lakhs)
(A) Location of the Project against which Registration is sought Proposed Approved
Name of the Location : .................................................. Share Capital
Police Station : .................................................. Promoters/Financial
Municipality/Block : .................................................. Institutions/Public
Post Office : ..................................................
Term Loans
District : .................................................. Financial Institutions/Banks
Telephone No. : ..................................................
Fax No. : .................................................. Unsecured Loans
(B) Location of other units (if any) in West Bengal Others (if any)
Location : District : Total

Location : District :
Location : District :
5.2 Expansion scheme :
5. Project cost :
(Rs. in lakhs)
5.1 New Scheme As approved by the Investment already
Estimated
Financial Institutions/ made on or after
(Rs. in lakhs) Banks 01.04.2003
Estimated As approved by the Investment already
Land
Financial Institutions/ made on or after
Cost Banks 01.04.2003 Buildings
Land
Plant & machinery
Building
Plant & machinery Misc. fixed assets
Misc. fixed assets Engineering fees
Engineering fees
Preliminary and
Preliminary and
preoperative expenses
preoperative expenses
Margin money for working Margin money for working
capital capital
Total Total
34 35
5.2.1 Means of finance :

(b) Category under which the : Green Orange Red Special Red
(Rs. in lakhs) Project falls (Please tick)
Proposed Approved (c) Arrangements made/proposed :
for treatment and discharge
Share Capital
of effluent/prevention of water/
Promoters/Financial
air pollution
Institutions/Public
14. Estimated daily requirement of :
Term Loans
water and source of supply
Financial Institutions/Banks
15. Specific incentives claimed for
Unsecured Loans sanction under the West Bengal
Others (if any) Incentive Scheme, 2004
Total i) Capital Investment Subsidy :
6. Name of proposed items : ii) Interest Subsidy :
(For which Registration is sought) iii) Employment Generation :
Items of manufacture Annual capacity Subsidy
6.1. In case of expansion by : iv) Waiver of Electricity Duty :
manufacturing new article(s) v) Refund of Stamp Duty and :
Items of manufacture Annual capacity Registration Fee
6.2 In case of expansion by vi) Others (if any) :
manufacturing an existing item : 16. *Whether the applicant was :
Items of manufacture Existing capacity Additional capacity accorded Registration
Total capacity after expansion Certificate by the Directorate of
Industries and Eligibility Certificate
7. Whether any of the items of :
by WBIDC under the West Bengal
manufacture is reserved for SSI
Incentive Scheme,
(If yes, mention the names)
1971/1978/1983/1989/1993/1999/2000/2004.
8. Whether the application is/was : If so,
registered under S.S.I.
(a) D.I. Registration Certificate :
9. Factory Registration No. : Number and Date
10. Number and date of Govt. of : (b) Eligibility Certificate :
India approval in the form Number and Date
of Secretariat for Industrial
(c) Whether any incentive(s) :
Assistance Acknowledgement
has (have) been obtained under
Reference No./Letter of Intent/
the above Certificates
Industrial Licence/Other approval.
(d) Present status of the
11. Power requirement (KVA) :
project(s) mentioned
12. Employment potential in the project : under 16
(a) Managerial : * Annex Statement, if required
(b) Factory workers : 17. Likely date of commissioning of the project for which registration is sought
(c) Other workers :
13. (a) Whether the location :
conforms to WBPCB norms
36 37
DECLARATION FORM No.- II

CERTIFIED that the statements in the application are true to the best of my Application for Grant of State Capital Investment Subsidy
knowledge and belief. under the West Bengal Incentive Scheme - 2004
We also undertake the provisions of the Coastal Regulation Zone (CRZ), 1991,
will not be violated by implementation of the projects under this application. To
The Managing Director
Signature of the applicant
West Bengal Industrial Development Corpn. Ltd.
Name and Status of the signatory 5, Council House Street
Place : Kolkata - 700 001
Date :
Sir,
Seal of the Industrial Unit I ................................................ son of .......................................................
Documents to be enclosed : Proprietor / Partner / Chairman / Managing Director / Director /Authorised
Signatory, on behalf of the Undertaking known as ...............................................
(a) A copy of the Memorandum and Articles of Association issued by the Registrar hereby apply for grant of —
of Companies.
i) State Capital Investment Subsidy of Rs. ...................... under the existing
(b) A Statement of the names and addresses of the Director/Partners/Owners of terms and conditions of the West Bengal Incentive Scheme, 2004.
the company.
The necessary particulars are furnished below :–
(c) A copy of the Acknowledgement Reference No. by SIA/Letter of Intent/
Industrial Licence/ other Government of India approval. 1) No. and date of Registration Certificate
issued by the Directorate of Industries :
(d) A Project report — including pollution control measures envisaged.
2) No. and date of Eligibility Certificate
(e) Photocopy of sanction letter from the Central Financial Institution/State issued by the WBIDC Ltd. :
Financial Institution etc. sanctioning loan and other financial assistance towards
meeting the cost of the project, certified by a Director of the Company. 3) Project cost –
(Please attach statement
(f) Copy of the audited balance-sheet for last 2 years. showing the details)
(in case of expansion project)
(g) A list of plant and machinery required for the project (with value) Approved cost ACTUAL
(h) Statement in respect of requirement of raw material for the project (including As on 01.04.2004 As on —
names and quantity required per annum). a) Total fixed capital investment
(i) Existing manufacturing activities in West Bengal stating items, annual approved as per terms of the scheme
capacity, annual installed capacity, annual production during last three years (in i) Plant & Machinery
quantity & value in Rs, Lakh). b) Other fixed assets, if any
For Office Use : c) Preliminary and preo-perative
File No. District Date Date Date expenses
of Receipt of Approval of Issue d) Contingencies
Total
38 39
4) Means of finance : Certificate to be issued by a Chartered Account

Approved cost ACTUAL
As on
01.04.2004 As on —
i) Equity Share Capital ANNEXURE - A
ii) Preference Share Capital
iii) Term loans
iv) Unsecured loans
v) Internal cash accruals I/We hereby certify from the examination of the accounts and other relevant
vi) Others, if any records of the applicant M/s. ...............................................................................
Total ................................................... that I/We have found the statements made and
5) Details of fixed capital investment made : particulars furnished in the applicant in Form No annexed hereto to be correct
under the following items according to the books and records maintained by the applicant in the ordinary
a) Plant and Machinery (New/Existing) course of business subject to the following remarks.
i) Direct purchase :
ii) On lease :
b) Other fixed assets if any, including
equipment for pollution control
6) Amount of State Capital Investment : Signature of the Chartered Accountant
Subsidy claimed in terms of the
provisions of the Scheme –
Name of the Firm
7) i) Expected date of commercial :
production of the unit
ii) Date of commercial production/ : Registration No.
operation of the unit.
iii) Expected/actual Employment generated :
I/We hereby agree that I/We shall forthwith repay the amount disbursed to me/us under
the scheme if the amount of state capital investment subsidy are found to have been disbursed
in excess of the amount actually admissible for whatsoever reason. Date :
Further, I/We shall also be liable to pay interest at such rate as may be prescribed on such
amount and such other charges/expenses which may be payable by us. Place :

Name and status of the signatory
Date :
Place : (Seal of the Chartered Accountant)
Seal of the Industrial Units
Documents to be enclosed :—
1) A copy of Techno-Economic Feasibility Report;
2) A copy of (loan) sanctioned letter issued by Financial Institution/Bank;
3) Auditor’s/CA’s Certificate for utilization of fuel;
4) A certificate from a Chartered Accountant as per Annexure-A;
5) A certificate in respect of fixed assets as per Annexure-B.
40 41
Application for Interest Subsidy Under West Bengal
2) We also certify that M/s. .................................. have acquired and installed the abovementioned assets during the
.................................../ from ........................ to ....................... and no certificate is raised thereagainst in the books
other records maintained by M/s. ............................ as produced towards and the information and explanations given
1) We hereby certify that we have checked the above statement of fixed assets with the books of accounts, the invoices and
3) We further certify that the value of aforessid items of fixed assets has been taken, to the extent paid for, upto
Schedule of fixed assets created as on ............. by M/s ......................... in respect of its .............. project
created created
assets assets/
of the
value of Value
(A) to
period from ........................ to ................... in respect of the ............................... project at ..........................

Incentive Scheme - 2004
Bill
(D)
Others, if any
To
(Specify)
The Managing Director,
Paid up
erected
Signature with Seal of Statutory Auditors

W. B. Ind. Dev. Corpn. Ltd.
the 5. Council House Street
Signature (with seal) of Managing Director/Director/Secretary of the company

Kolkata – 700 001
Sir,
Certified that the assets enlisted in the schedule of fixed assets are erected in position at site as on...
Date
No.
Bill
&
Break-up of Costs Included in the Value of Assets at Column (5)

I....................................................................................................son of.......................
................................................. Proprietor/Partner/Managing Director/Chairman Authorised
Signatory/on behalf of the Industrial Unit known as.................... hereby apply for grant of
creation/
erection
Erection
Date of
Interest Subsidy of Rs..........................................................................................................
Cost
Certificate to be given by the Company
(Rupees.............................................................) only as admissible in terms of the provisions

of the W.B. Incentive Scheme–2004.
new project/Substan-
The necessary particulars are furnished below.

tial expansion from
State whether the
transferred to the
any other unit of

assets has been
Sales Tax
i) No. and date of Registration Certificate :

the company
issued by the Directorate of Industries

at ..................................................................... West Bengal.
ii) No. and date of Eligibility Certificate :

ANNEXURE-B
issued by WBIDC Ltd.

iii) Date of Commencement of commercial :
and found the same to be true and in accordance therewith.

production
Freight, Insurance and
iv) Loans disbursed by Bank(s) /Financial :

Handling charges
Institution(s)
supplier with
contractor/
a) Term Loan :
Name of
address
Amount : Date :
v) Name(s) & Address(es) of the Bank(s) :
Financial Institution(s)/sanctioning/
disbursing the loan
*vi) Payment of interest made to Bank/FI :
Date of
Order
a)
b) Amount paid................ on .......................
Excise Duty
Customs/
I/We hereby agree that I/We shall forthwith repay the amount disbursed to me/us under
SL. Description Quantity
the scheme, If the amount of Interest Subsidy are found to be disbursed in excess of the amount
actually admissible whatsoever the reason.
Further I/We shall also be liable to pay interest at such rate as may be prescribed on such
of the company.
amount and such other charges/expenses which may be payable to us.

No. of the Fixed
(Item wise)
Date : Signature of the applicant

FOB) Value
Assets
Basis (CIF/
Place : Name and status of the signatory
Seal of the applicant unit

* A Certificate from Bank/Financial Institution is to be furnished in the format as per
Annexure-A
42 43
Cerificate to be issued by Bank/Financial Instituion FORM No.- IV

Application For waiver of Electricity Duty
Under WBIS – 2004
ANNEXURE - A To
The Director
The Directorate of Electricity, WB
It is certified that M/s...........................................................................enjoying
Sir,
manufacture of ................................................of capacity .........................located
...............................................................Proprietor/Partner/Managing Director/
at ...............................................................................................................from.
Director/Chairman/Authorised Signatory on behalf of the Industrial Unit known as
..................................................(FI/Bank) is maintaining a satisfactory account and ................................................. hereby apply for ‘Waiver of Electricity Duty’ in
paying interest on due dates. The annual interest paid by M/s ............................. terms of the provisions of the West Bengal Incentive Scheme-2004.
to.............................................. is as follows.
The necessary particulars are given below :
i) Name of the applicant unit :
ii) Office Address :
Type of Assistance Period Amount of interest paid Tel. no.
Fax No.
e-mail
iii) Factory Address :
Term loan
Tel. No.
Fax No.
e-mail
Total iv) No. and Date of Registration Certificate :
issued by Directorate of Industries
v) No. and Date of Eligibility :
Date : Signature Certificate issued by WBIDC Ltd.
vi) Manufacturing item of the approved project :
vii) Commencement of commercial production :
(to be certified by the Director of
Seal : Address Industries, WB)
viii) Name of the Agency from which :
electrical supply is taken
ix) Period for which Waiver of :
Electricity Duty is claimed
44 45
x) If the electric meter is maintained in the : FORM NO.- V

name of the applicant unit or, if the meter
is in the name of different consumers. Application For Grant of Employment Generation Subsidy
a) If so, name and address of :
under the West Bengal Incentive Scheme - 2004
the consumers To : The Managing Director,
b) The circumstances as to why it could : West Bengal Industrial Development Corpn. Ltd.
not be made in the name of the 5, Council House St., Kolkata 700 001.
applicant unit Sir,
xi) If any part of consumption of electricity is : I...........................................................................................son/daughter/wife of
made for residential purpose. If so, details
...........................................................................................................................
of such cases during the period for which
claim is made. Proprietor/Partner/Director/Managing Director/Chairman/ Authorised Signatory
xii) If there was any closure of the unit during : on behalf of the Industrial Unit known as........................................... hereby apply
the period of claim. If so, details thereof for grant of Employment Generation Subsidy of Rs..............................................
xiii) Present status of the Unit : (Rupees.....................) as admissible under the provisions of the West Bengal
The particulars furnished herebefore are according to our books of accounts and Incentive Scheme-2004.
records are true to the best of my knowledge and belief. The necessary particulars are furnished below :
Signature of the applicant ii) No. and Date of Registration Certificate :
issued by the Directorate of Industries
Date : iii) No. and Date of Eligibility Certificate :
Place : Name and status of the signatory issued by the WBIDC Ltd.
iv) Date of Commercial Production of the :
Seal of the applicant unit approved Project
v) Employment created in the Project :
Documents to be enclosed : a) Managerial :
i) Copy of Registration Certificate : b) Factory Workers :
issued by Directorate of Industries c) Other Workers :
ii) Copy of Eligibility Certificate issued : vi) Details of Code No. allotted to the :
by WBIDC Ltd. employer by
iii) Copy of documents regarding supply : a) Regional Provident Fund Commissioner :
of electricity to the unit b) Director, ESI :
iv) Copy of last Electricity Bill : vii) Contribution made by the employer to :
(to be submitted as and when received) Employees State Insurance (ESI) and
Employees Provident Fund (EPF)
46 47
ESI EPF Certificate to be issued by the Regional Provident Fund

April Commissioner/Director, ESI
May
(As the case may be)
June
July
August
ANNEXURE - A
September
October
November
December
January Ceritified that M/s ................................................................................................
February having its Registered/Head Office/Local Office at ......................................... have
March
contributed an amount of Rs. ......................................./- (Rupees .....................
viii) Precentage of Employees recruited through Employment Exchanges of the ............................................................................................................................)
State :
on account of ......................................................................................................
The particulars furnished herein before are according to our books of accounts
and records are ture to the best of my knowledge and belief. A certificate to this
effect from the Regional Provident Fund Commissioner and/or Director, ESI is
enclosed.
Signature
Date :
Place : Name and Status of the signatory Seal
Seal of the Industrial Unit Date :
Documents to be enclosed :
Place :
1. Copies of documents regarding contributions made to ESI/EPF.
2. A statement showing the name of workers, their age, date of appointment,
nature of appointment and nature of work employment exchange card number
and attested copies of the employment exchange card.
3. Certificate from the Regional Provident Fund Commissioner/Director, ESI as per
Annexure-A
48 49
FORM NO.- VI
Certificate to be issued by the Director of Industries
Application For Refund of Stamp Duty and Registration
Fee Under West Bengal Incentive Scheme - 2004
To
The Director of Industries, West Bengal ANNEXURE - A
Sir,
I ...................................................................................................son/daughter/wife
of .......................................................................................Proprietor/Partner/ Director/
Managing Director/Chairman/Authorised Signatory on behalf of the Industrial Unit known as
............................................................................................................................... hereby
apply for Refund of Stamp Duty and issued under the said scheme. This is to certify that M/S ........................................................................... having
The necessary particulars are given below. their office address.................................................. have been issued a Registration
ii) No and date of the Registration Certificate issued : Certificate bearing no ................................................................................................
by the Directorate of Industries, West Bengal dated ............................ by the Directorate of Industries, West Bengal for setting up
iii) No and date of Eligibility Certificate :
issued by the WBIDC Ltd. the project for manufacturing................................ at ............................................
iv) Location of the land/building identified ......................................................................They have taken the necessary steps
a) Name of the location :
for setting up the project at the aforesaid location and are now found, in terms of para
b) Municipality :
c) Block : ................................................................ of the WBIS 2004, to be eligible for 50%
d) Post Office : refund of Stamp Duty and Registration Fee paid at the time of registration of the
e) District :
v) Registration Office documents in respect of land and building , as described below, for setting up of the
a) Name : approved project.
b) Address :
c) Telephone No. : Description of land :
d) Fax No. :
vi) Schedule of land(details) Area Mouza : Date :
No., Dag No., JL No. etc.
vii) Description of building, if any (details) :
viii) Stamp Duty & Registration Fee Paid :
Director of Industries, West Bengal
The particulars furnished hereinbefore are according to our books of accounts and records
are true to the best of my knowledge and belief.
I hereby undertake to refund the entire amount of incentives enjoyed by way of refund of Place :
payment of Industries, West Bengal.
Date : Signature of the applicant
Seal
Seal of the applicant unit
1) Schedule of the lands. 2) Sketch map of the land/building purchased.
3) Documents showing payment of Stamp Duty and Registration Fee.
50 51
FORM NO.- VII ii) Towards utilisation of gas for the system
after Meter Regulating Station : Rs.
Application for subsidy against conversion of furnace for use
B) Paid to supplier/manufacturer/contractor
of piped gas under West Bengal Incentive Scheme - 2004 towards utilization of gas after MRS
To C) Paid to GCGSC Ltd. For gas bill : Rs.
The Managing Director, From : To :
Greater Calcutta Gas Supply Corporation Ltd. Grand Total (A+B+C) Rs.
Bidhannagar, CF 209, Sector-I
Salt Lake, Kolkata - 700 064 11) Details of previous claim if any :
Period : From : To : : Rs.
Sir, The particulars furnished hereinbefore are according to our book of accounts and records are
I................................................................................................................. son/daughter/wife true to the best of my knowledge and belief.
of ........................................................................................................................ Proprietor/
Partner/Managing Director/Director/ Chairman/Authorised Signatory on behalf of the Industrial
unit known as ............................. hereby apply for grant of subsidy for conversion of furnace for use Date : Signature of the applicant
of piped gas as admissible in terms of provisions of the West Bengal Incentive Scheme - 2004. Place :
The necessary particulars are furnished below : Name and status of the signatory
1) Name of the Industrial unit :
2) Address (with phone and fax nos.) : Seal of the Industrial Unit
a) Office :
b) Factory :
a) Photocopy of Registration Certificate from Directorate of Industries, WB/DIC whatsoever is
3) Name of the proprietor/partners : applicable.
4) Type of Industry : b) Photocopy of Eligibility Certificate from WBIDC Ltd.
(Large/Medium/Small)
c) Photocopy of Registration Certificate from GCGSCL.
5) Purpose : a) Conversion of furnace
[please tick ( )] d) Original documents against proof of expenditure incurred to install town gas line and to
undertake allied conversion work.
b) Installation of plant facilities
6) No. and date of Registration Certificate issued : e) Photocopy of gas bills against which subsidy is to be claimed.
by the Directorate of Industries, West Bengal f) Any other.
7) No. and date of Eligibility Certificate issued :
by the WBIDC Ltd.
8) Registration details with GCGSCL :
(Regn. No. & Date)
9) Date of commissioning of the plant with town :
gas for commercial operation.
10) Details of Claim —
A) Non-refundable amount paid to GCGSC :—
i) Towards gas connection/ restoration
cost upto Meter Regulating Station : Rs.
52 53
FORM NO.- VIII

Unit cost (as per
Sl. Name and Source of Total
Quantity quotation/supply
Application for Assistance under West Bengal No. Specification
proforma invoice)
supply cost
Incentive Scheme - 2004
(For leather/other units on relocation with modernisation)
(To be submitted in duplicate)
To
The Director of Industries, West Bengal
New Secretariat Buildings,
1, K. S. Roy Road,
Kolkata - 700 001
6. Details of modernization scheme with anticipated benefits.........................
Sir,
7. (a)
I................................................................................. son/daughter/wife of (b)
(c)
...........................................................................................................................
(d)
Proprietor/Partner/Managing Director/Director/ Chairman/Authorised Signatory on
8. The particulars furnished hereinbefore are according to our book of accounts and
behalf of the Industrial Unit known as ..........................................................................
records are true to the best of my knowledge and belief.
hereby apply for Capital Investment Subsidy as admissible in terms of the provisions of the
W. B. Incentive Scheme - 2004. The necessary particulars are given below. Signature of the applicant
1. Date :
2.
3. Seal of the Industrial Unit

4. Documents to be enclosed :
5. Details of machines covered under the scheme...................................................... *(i) Appraisal Memorandum;
*(ii) Letter of Sanction;
(In case of imported machines the cost should be given in foreign currency and rupee (iii) Papers in terms of item 5.
equivalent) * in case of units having institution finance
(A separate annexure may be given, if necessary with supporting papers)
54 55
ANNEXURE - A
Recommendations of the Director of Industries, West Bengal/

Director, Cottage & Small Scale Industries, West Bengal
1. .................................. are correct.
2. The total cost of machines (eligible for assistance under tannery modernization
scheme Rs........................................................
3. Assistance under the West Bengal Incentive Scheme - 2004.
*4. Following documents are enclosed :
(a) Appraisal Memorandum
(b) Letter of Sanction
Place : Signature
Date :
Seal
* In case of units having institutional finance.
56
! " # $
% & '() $' $ * ! + *, ,- (. )
, ! + * , , - (. )
,, $$ , / & & .& . 0 $1, ,
# $ % &'2 3' ) % , $ '
)
& , $$ ' ! ! 4 , & , $ 56
'$ , ,.$ ' $. $ .& . 0 1 , 7 18
,# $ % & '2 3' )% ,7
#%23%8
# $ % & ' 3' ) + &.' )

$$ 7
#%3+ 8 , $ , , , (
4, ' (' , ' , , $ ,
& $ , $. $ #%23% ) $ ,
' $ , ,, .
$$ $ ) & ,$ ) & $ !
,.$ $ 4 , & ,.$ $ ,$56 '$ , ,.$ $
( & , & 9: 6 39: $ ,
; . ) < , &'
) $. $$ $! ( & ' >==> 22 = , ,;
.') = , >=== 22 =
& ()#%23% '&(' $. $ , ,;
.') = $. $$ $! '
' ( ,,
,.$ $ $ ' , $ () 1 , #%23% !
# $ % & ' 3' ) + &.' ) < ' =
$$ 7
#%3+ 8 , $ , , ,/ ) = = ,
;
. =! ' 4 & 1 $. $ ) $ $( (.$ & ! , $. &
> > =6 = $ ($ , ,.$ '$ $ 2 , 2
$ '
' ( ) $$ ' ! " $ , $ .$ . & '
' $
4 , & , $ 56 '$ , ,.$ ' $. $ 1 $! $ .$ $ &. ,.$ $ 2 $ '
')
& , () ! " # $ ( 5! , $
% & '. , ' , (
$, & $
#%3+ , $ , , ,;
. = ' ,) ( , () !
4, $ #%23% ) $ > > = , " # $ % &' ,.$ $ ,
= : ) >! $ 4 , $ $$ $ ' ,) ( ,, ,$ $
' ' $ : > = ! $ ( , ,, (. $ $ ?. ' $
' (' '
.$ $ 5'! . $$ $ $ , , ( ! .'
, . ( ,,
& $ 9! , (' , '&(' $. $ 1 , #%23%
= $$ ' ! 4 , & ,$ 5 , '
$ $ $. $! ! 1 , #%23%
6 '$ , ,.$ $ ( '
'! , $! $& ,() , & $ $ (. $ $ ?. ' $
! " # $ % & '. , $ $$ $ $ ' ,) & ,. $ , ,.$ $
' $ , ( <$ $. $( , , , () 2 " : , ', ,' $ $
! " # $ % &' , ,, @< 2 ( '!
2 " $, ,, , +%
& # "
$ ! $ ,.$ $ ! , 4 , & #% 2 . '$$ 4 !$ ?. $
,.$ $ , $& , $()! ) (. $
8 B2 C $ 2 # $% &'
&) &$ , ()
2 " $ , '
$ .' , %
(8 B2 " C $ " # $
2
% &' 6 ,.$ $
!" # !: " $ ' $, ()

,$ ! $ ,.$ $' , 8 B#%23%C $ # $ % & '2 3' )% ,
# $ % &'$ 2 , ',( '! , '
., $ '
' $ $.( , $ )!
2
$%
& "" "'
,8 B 1C $ .& . 0 $1 , , '
., $
: $2 )( '
', : # $ % &' !
'
' $ $.( , $ )! 2
$ ,.$ $ 2 7 ,
$& , ! . ') $ .& . 0 $
#% 2 8 '& $ ' ,.$ '. $7 ,
1 , # $ % & '2 3' )% , , $.
$A $8 ( $ . 2
. ') $ )( ,() 2 "
(%
& )) ) " * "
8 $& , ! . ') $ .& . 0 $
: $ $ '
' , < ' =
1 , # $ % & '2 3' )% , , $.
! ' # $ % & ' ,$ '
' ', ,
. ') $ )( ,() 2 "
) $ >$/ ! $ '
8 B#% C $ # $ % & ' ,.$ ' '
1 ,
&8 B<. $ , <& C $ #% & $ '
') 58 B34$ & ,.$ 'A C $ ,.$ '.
. D , () 2 " '& $ ' $ & $ 4, '
#% 2 $ '& $ ' ,.$ $ $$ $ ! 4$$ # $ % &' , . . ,
& ,$ $. . , '
) ( $ $
8 BA C $ ,.$ ' 0 '& $ ' &
' ,. $ 4 ,,
' ' ,.$ '' $
< ' =E
&$ $ $ )( .,
,.$ $7 ' 6 + &.' 8< 7 '
8 B< , 0 C $ ,.$ ' 0 .
8 < 5 !',& ! &$ , '&(')
. ( 2 ,.$ ' <$$$ ( $$. ,. , #% 2 =E
4'
., & $ , & '$
8B3'&(' A C $ . '& $ ' $
,.$ $ < 4. # $ % &'
& &$ $$. , ()
2 ,# $ % & ' 2 =E
,.$ $ , '&(') () . D,
8 B1 & $ ' . C $ . $, , () & ., #% 2 =E
" ,
8 B34 $ 4$ & A C $ 4 $
0
8 B ! A C $ ,.$ '. '& $ ' $ 7
$8 ,. ! $ 4$ & ,
$ & $ 4, ' $$ $ ! $ ) 4 $ ' &, , )
$ ('$ , , $$ , () . . . ! ! ,
. . & ,$ # $% &' $ ) $ #% 2 = , , () 3'&(')
< ' = , $ &$ ,! $$. ,() <. $ ,<&
,.$ $E
8F
G F $ . '$$ !$ $ '
')$ , , $8 H/ 4 . , , JL<I $ '
'( , ,' & $
.& 4 ') & 5' ' $, ' , $. 7
$8,. & )
$ $
< ' , , & > / $ . ) . $
'
'! &E
8 H , &I $ ,. '
) & ('
8 B#% 2 =C $# $ % & ' 2 , JL< ,, , & $ '&
=E & (' , , $ '
'( 4, $
) ( , () # $ % & ' 3' )
?8 H1 , - 7 1-8
I $ & ' , ,
+ &.' ) $$ ,
4 . ' , 4 $$ , &E
$ '
) $ 4 . JL< , , ,,
( ! </ , / ,) M
: $ $ '
'( . , $ '
'! &
.' $, ,! $ &
< .' &)7

J! 8 $. ,,. & .8 H3 &) &I $ ,. .' &) J!
1-K 4 M
/ 4 . , , JL< , ,,. &
, ! ,. & , & $$ &) & $
4/ '
) & ! 4 . ( .$ '& (. 4 '
., &, , &
,. &
8H 3 &) &I $ &) & . ,
8H ! - 7 -8
I/ '
) & ! $ '
' '
'! & ( &) & $ , ()
( '.' , . ( . $ J'! .$ # $ % & '3' ) + &.' ) $$
, + 5' ' .$ $ ,, < $ $. , $$(' ( $=M
,. & >>JL6 JL$. '

) ,*M > 6 J $. '
)
!8B C $ (. $
%
,%( . $ , ( & , ,
&) &$ , () 2
$ ,, ! ' ! (. 1 , #%23% , ,
"
& $ & $$ $ : $
,.$ $!'
''$ ( , ,! $ ?. '
$$ $ $ ' $ * ! +' *
, , - (. ) , ! + *, ,
%
,%& --' ' ". - (. ) !
" # $ % &' $ $ ,
%
,%$%A $! ! ' ,) '& $$ $ 1 ,
, '&(' ) $ $ (. $
#%23% $ ' $ * ! +' * , ,
2 " 9! . $ .'
, $
- (. ) , ! + *, ,- ( . )
' ,. ! ! ) $
! " # $
$& & & $4 $ $$.
% & ' ,! $ $$ $! ,$ ., ,
$$ ! $'
! , $, ,;
. = !'
' . &
$ ?. ' $ $$ $
%
,%+ : $ ! , $ '
) ). 2 !
(' , ! ! $ '&(' $ (. $
! #%23% , & ;
.')
2 "
= 2. . $ !'
'( ,. , % $
2
,, (. $ $ '
'( & ,
$2 '
' ,
$, , 7 = #%23%8 $ &)
('
'$ ! ( $ ' ,)( '
'! ,() #%23%
%
/%& )-' ) " " #" )
- "
%
/%$ ' - < ,. ' ). ,$ &
' $ < $2
%
0%& --' ' ".
3& 7 '
8 #%23% 1 ) , $& ,
, $& , ! . ')!'
'$$. ,
%
0%$ : $$ '
'( ' (' '
'' & $ ' !. $ , '
$
$$. 3'&(') $ ,,
4 $ 4$ & . $ ;
.') =
$ ,- < A ,
, ! & ! # $ % &' 2 3' )
, $& , , $& , . ') . D, &
% ,7
#%23%8 : . $ )( $
! .'
, $$. '&(') - %
$ , 0 $ $ '
$ $
., 5 &$ ! , & , () " # $
%
/%( : ' , '
') . !'
' ' '
% & ' ,! , ! ! #%23%
- ,. ' , $& , , $& ,
! . ') : $ , !'
' $$. <, $$(')
%
1%& " "' ) "# "2
$ ,, $ ,-
%
1%$ : 2 " .& $<. $ ,<& !'
'
%
/%+ : !'
'( ,$(. $ , ?. '
) < ';
.') (
(. $ 2
,; . ) .& <. $ , <&
" '
' !. $ 4 $ 4$ &. $
. ,$ ' , () 2 " .
,$ $ '
'& " . H%I ," . H I $ $
<, $$(') 3& 7 '
8
, , # $% &' 2 =, ! &
#%23% 1 ) $ , () , $& ,
! .& 9:7>> JL8 ,39:7 ( >>JL8
. ') $ . $ ' &! , ) - ('
'
& .' '
) 4 . , , JL< ,
, ('
' ) ' )('
'
( 3 &) & $$ , '
) ,, '
$ ! 2 " !'
'
' )('
' '
'! & $ ! ,) 4 5 & ! '
'
$ '
., & & $ ! .$. ' $
2
) 34 5 -
' 63 3
# 4 3 6 5 5
1 $$ =M ' 1%
( : $ '
'( '
'! , '&(' . $
" . H%I = M M M >) $ , 0 , ) $ . $ " . H I
<( M M
1 $$ =M ' ,>) $ . $ " . H%I 7
$8 ,
" . H I =M M M ) $
! $. '
) ,. '
<( M M
, 0
9! '
'. $ 2 '3 N $ , M 34
,A $ & $ & $ 34 ,
%
1%+ , ( '&(' . !'
'
') $ .' ,. , $ - & : ,
. ', ! ' ! ! = $
7 ' , + &.' 8< $ $
,) ( 3'&(')
$ $.$ , $, '. $$ )! 2 !'
'
$ & %*
( ', ) $ ' ('
" . H I $
%
1%,- '& $ 4 $
4$ & . $ & &
,, ! $ '
'( '(' '
)
, 4 $ 0 $ ( , () . $
$ $. $! '
) & ' ,
! $
$ ' $=M
%
7%& )-' ) " " #" )
%
7%/ A $ '& ., $2 !'
' &
%
7%$ : . $ '&(' $. , # $ % &' 2 ' $ 2.($,) . , #% 2 =
2 = $$. , 3'&(') () $ ! ' : . !'
''$
<. $ , <& : '&(') ' & $.($,). , % & ( '
.$ $ !
$$ !'
' '
$ ( , $ 3'&(') ' . $$ '.' -4 , '
$ ,.$ ' <$$$ .,
#% 2 =
%
7%( : ' , '
') . !'
' ' '
- @ , $& , , $& , !
%
:%& - " ) ; ' <; - '
. ') , , , ' !
! $ , & ) & , ) $ $
2 2 " ) ) @
%
7%+ : . !'
'( ,$(. $ ,8 4 !9 4!
5 9 4 3 .& <. D,
<& . ,$ ' , () 2 " .
8 5 ) , $2 ' (.
, , , ' !
$ ' ,) , , 0 $ '
'
- 3& 7 '8 #%23% )
( ,() )$. , $ '
$ , () , $& , . ') $
. $ ! , ) ('
' , ('
' (8 5 ) '4 '
) & $ $ $
) ' )('
' 2 (. $. '4 $ '
'( ,
, 0 $ $ 2
%
7%, : !'
' ( '(' . $! ',
" ) $, $$ ) ,
2 ' $ 2.($,) . $ , $ '
'
! & $ 7
$8
8 ) $$. $. $ , &., ' $ '
' '$ , ' )
$ $ $ $2 ,$.
, $ $ 2 " $ '
'( ' ,
( , &
: $ 2 $ $$. , ! . -
, A " , ,
4 3
'2 )
" # $% &'
!" ! ! ! !# $ %&''()
!"
#
# $ %
& ' " %
(%' ) *+ , -.////0*
&
%11111111111111111111111111111111111111111111111111111111111111111111111111111111111111
! ! $ ' 2
& 3 + 11111111111111111111111111111111111111111111
'
& ! & & %4//(*
5 6
2 6
# * * 6
7 * 6
1 6
2 6
# * * 6
7 * 6
1 6
5 *% 8 '
&
5 * ' & '" *
$ 9
5 , *
7 *
7 !
7 # *
7 8 * *
7 & *& %
*
7 & *
& % *
7 ! *
# ,
, *
5 6
! 6 ::::::::::::::::::::
* $ ! ! +
' 8 '
&
' ' & '" *
' *
' 2 *
"
8 ' $$ 5 2#& 5 !"
#
# $ %
& ' " %
(%' ) %+ , -.////0*
%
$ 1111111111111111111111111111111111111111111
11111111111111111111111111111111111111111111111111111111111
1111111111111111111111111111111111111111111111 7
9 11111111111111111111111111111111111111111
111111111111111111111 & 111111111111111111111
& ! &
& %4//( 61
0* ! 6 111111111111111111111 111111111111111111111
4* 8 ;
<* 8 * 2 ;
=* ! ;
(* ;
> ? , *
> %
!"
"
# " ,- . ,*/# .* 0 . , ,. *
8 * *6 6
#
$*
86 ' ! & & !
& & %4//(*
5 3 6 111111111111111111111111111111111111111111111111111111111111111111111
! 9 6 111111111111111111111111111111111111111111111111111111111111111111111
" 6 111111111111111111111111111111111111111111111111111111111111111111111
%
# ' * 11111111111111111111111 1111111111111111111
& ! & & %
4//( 1111111111111111111111111111111111111111111111111111111111111111111
@ ' A&
* 1111111111111111111111111111111111 9 7 9
1111111111111111111111111111111111111111111111111111111111111 11111111111
111111111111111111111111111111 & 11111111111111111111111111*
! ! ! !+
0 ! 6 111111111111111111 111111111111111111
4 8 ;
< 8 * 2 ;
= ! ;
( ;
> ? , ;
> %
2
& '"
$$ $ $
!"
! ! !# $ %&''()
!"
#
# $ %
& ' " %
(%' ) %+ , -.////0*
61 ' ! & &

! & & %4//(*
%
11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111
! ! $ ' 2
& 3 + 1111111111111111111111111111111111111111111111111111
! &
& ! & & %4//(*
5 6
2 6
# * * 6
7 * 6
1 6
2 6
# * 6
7 * 6
1 6
5 * 8 ' &
& *
5 * ' & '"
$ 9 *
5 ,
7 *
7 ! *
7 # *
7 8 * *
7 &
! *& %
' *
7 & *
& %
7 ! *
# ,
, *
! 6 5
::::::::::::::::::::::::::::::::
*
* $ ! ! +
' 8 ' &
' ' & '" *
' *
' *
'
"
8 ' $$ 5 2#& 5 !"
#
# $ %
& ' " %
(%' ) %+ , -.////0*
%
$ *11111111111111111111111111111111111111111111
1111111111111111111111111111111111111111111111111
1111111111111111111111111111111111111111111111 7 9
111111111111111111111111111111111111111111111111111111
* 11111111111111111111111111 & * 11111111111111111111111111
&
! & & %4//( 8 * 1111111111111111111111111111111
8 *111111111111111111111111111111111111111111111111111111111111111111111111111111111111
111111111111111111111111111111111111111111111111111 *
111111111111111111111111 # 111111111111111111111111 111111111111111111111111
$ !!
!$ , $ "
8 B 2 8
> %
2
!"
*
$$
$ $ !"
! ! !# $ %&''()
7 7
#
# $ %
& ' " %
(%' ) %+ , -.////0*
6 ' ! & & ! &

& %4//(
%
11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111
! ! $ ' 2
& 3 , 1111111111111111111111111111111111111111111111111111
! &
& ! & & %4//(*
5 6
2 6
# * * 6
7 * 6
1 6
2 6
# * 6
7 * 6
1 6
5 * 8 ' &
& *
5 * ' & '"
$ 9 *
5 7 7
5 ,
7 *
7 &
! *& %
' *
7 & *
& %
7 ! *
# ,
, *
! 6 5
::::::::::::::::::::::::::::::::
*
* $ ! ! +
' 8 ' &
' ' & '" *
' *
' *
'
"
1 ,* , "# "2
#
# $ %
& ' " %
(%' ) %+ , - .////0*
%
$ * 111111111111111111111111111111111111111111111111111111111
1111111111111111111111111111111111111111111111111
11111111111111111111111111111111111111111111111111 7 9
1111111111111111111111111111111111111111111111111
111111111111111111111111 & * 111111111111111111111111
& !
& & %4//( 8 * 11111111111111111111111111111111111111
8 111111111111111111111111111111111111111111111111111111111111111111111111111111111111
111111111111111111111111111111111111111111111111111111 *
1111111111111111111111 # 1111111111111111111111 111111111111111111111111
61
, $ !!
!$ )
$
.)
" 8 B 2 8
> %
2

WB Incentive Scheme and Power Incentive Scheme

Uploaded by

Copyright:

Available Formats

WB Incentive Scheme and Power Incentive Scheme

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

WB Incentive Scheme and Power Incentive Scheme

Uploaded by

Copyright:

Available Formats

THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2004 [PART I PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31,

ARCH 31, 2004

ANNEXURE - II c) Swimming Pool;

Annexure - III ANNEXURE - IV

6. Carpet Backing; Sir,

10. Soil Saver; 2. Name of the goods manufactured : ...................................................

3. (a) Constitution : Private Ltd./Public Ltd./Co-

5.1.1 Means of finance :

Location : District : Total

5.2.1 Means of finance :

DECLARATION FORM No.- II

4) Means of finance : Certificate to be issued by a Chartered Account

Signature of the applicant

Application for Interest Subsidy Under West Bengal

period from ........................ to ................... in respect of the ............................... project at ..........................

Signature with Seal of Statutory Auditors

Signature (with seal) of Managing Director/Director/Secretary of the company

Break-up of Costs Included in the Value of Assets at Column (5)

Interest Subsidy of Rs..........................................................................................................

(Rupees.............................................................) only as admissible in terms of the provisions

The necessary particulars are furnished below.

any other unit of

i) No. and date of Registration Certificate :

issued by the Directorate of Industries

ii) No. and date of Eligibility Certificate :

issued by WBIDC Ltd.

and found the same to be true and in accordance therewith.

iv) Loans disbursed by Bank(s) /Financial :

amount and such other charges/expenses which may be payable to us.

Date : Signature of the applicant

Place : Name and status of the signatory

Seal of the applicant unit

Cerificate to be issued by Bank/Financial Instituion FORM No.- IV

x) If the electric meter is maintained in the : FORM NO.- V

ESI EPF Certificate to be issued by the Regional Provident Fund

Place : Name and Status of the signatory Seal

Seal of the Industrial Unit Date :

FORM NO.- VIII

3. Seal of the Industrial Unit

(A separate annexure may be given, if necessary with supporting papers)

Recommendations of the Director of Industries, West Bengal/

1. .................................. are correct.

3. Assistance under the West Bengal Incentive Scheme - 2004.

*4. Following documents are enclosed :

(a) Appraisal Memorandum

(b) Letter of Sanction

* In case of units having institutional finance.

# $ % & ' 3' ) + &.' )

!" # !: " $ ' $, ()

< .' &)7

( '.' , . ( . $ J'! .$ # $ % & '3' ) + &.' ) $$

, + 5' ' .$ $ ,, < $ $. , $$(' ( $=M

,. & >>JL6 JL$. '

5 * ' & '" *

8 ' $$ 5 2#& 5 !"

61 ' ! & &

6 ' ! & & ! &

You might also like