The petitioner is an industrial unit registered with the Department of Industries and Commerce. In the year 2005, the Director, Industries and Commerce, J&K, Jammu vide order No.85-Acctts of 2005 ... dated 16thMay, 2005 declared the petitioner-Unit as “prestigious unit” for availing all the benefits envisaged in the Industrial Policy issued by the Government in the year 2004. The petitioner-Unit was established and permanently registered in the year 1966. Ever since its establishment, the petitioner-Unit has gone for substantial expansion from time to time.