Rehabilitation scheme concessions extend through the full rehabilitation period, not just electrical breakdown periods, on a contextual reading.

A rehabilitation-related concession under a sanctioned scheme must be construed in the context of the scheme as a whole, including surrounding clauses and later authoritative clarification. The court held that the expression "break-down/rehabilitation" could not be confined narrowly to electrical breakdowns where the scheme's language and subsequent directions showed that the benefit was intended for the entire rehabilitation period. The note sheet and later BIFR order supported this broader reading, and the reliefs and concessions under clause 8 were therefore available throughout the rehabilitation period.

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Issues: Whether the reliefs and concessions under clause 8 of page 7 of the Modified Scheme were available only during electrical breakdowns or for the entire rehabilitation period.

Analysis: The Scheme was framed for revival of the industrial unit and its language, read with the surrounding clauses and the Board's subsequent directions, showed that the concession was linked to the rehabilitation period. The expression "break-down/rehabilitation" could not be read narrowly to confine the benefit only to electrical breakdowns, particularly when other clauses expressly referred to the rehabilitation period and the Board's later order reiterated that the concession was not restricted to breakdown periods. The Court also noted that the Note Sheet and later BIFR order supported the broader interpretation.

Conclusion: The issue was decided in favour of the petitioners. The reliefs and concessions under clause 8 were held to apply for the entire rehabilitation period.

Ratio Decidendi: A rehabilitation-related concession in a sanctioned scheme must be construed in the context of the scheme as a whole, and where the language and subsequent authoritative clarification show that the benefit extends through the rehabilitation period, it cannot be restricted to isolated breakdown periods by a narrow literal reading.

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