Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2009 (10) TMI 520

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .57 crores is an inclusive bid. - Civil Appeals Nos. 6978, 6979 of 2009 - - - Dated:- 20-10-2009 - MARKANDEY KATJU AND ASOK KUMAR GANGULY JJ. G.E. Vahanvati, AG and T.S. Doabia, Senior Advocate (Ms. Puja Jain, Advocate, for M/s. Dua Associates, Manoj Goel, Shuvodeep Roy, Wajeeh Shafiq, Gopal Varma, Ms. Ranjana Narayan, Ms. Rashmi Malhotra, Advocate for D.S. Mahra, Advocates, with them) for the respondents. Mohan Parasaran, ASG (Neeraj Malhotra and T.V.S.R. Sreyan for Nikhil Nayyar, Advocates, with him) for the petitioner. -------------------------------------------------- ORDER Civil Appeal No. 6978 of 2009 at S. L. P. (C) No. 5461 of 2009. Leave granted. This appeal has been filed against the impugned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the sales tax element in the price bid. We may note, as a matter of fact, that there is no dispute that form C under the Central Sales Tax Act, 1956 is not relevant to the facts of the case and form D under the Central Sales Tax Act, 1956 was abolished with effect from April 1, 2007. There is also no dispute that the bids of Arraycom and BECIL were valid and subsisting at all material times. Based on the quotations, quoted above, Prasar Bharati submitted the following chart of quoted prices before the High Court: In contracts to be given by Government authorities or statutory bodies or instrumentalities of the State, article 14 of the Constitution applies. Hence, there should be transparency by holding an open public auction/ tender be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd this is the fault of Arraycom itself by giving such an ambiguous proposal. Respondent No. 1 should have given a clear cut bid either by stopping after the first sentence, or by adding another sentence after the second sentence that even if the concessional forms C/D are not given the bid of Rs. 51.57 crores is an inclusive bid. Thus, paragraph 2 of Arraycom's bid has two interpretations (i) it is an inclusive bid; and (ii) that sales tax can be added to that bid. Prasar Bharti, who has to make the payment, has taken the second interpretation which, in our opinion, is a reasonable and possible interpretation. In administrative matters, the scope of judicial review is limited and the judiciary must exercise judicial restraint in such .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates