RASHMI METALIKS LTD Vs. KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) We are called upon to decide the correctness of the impugned decision of the Division Bench of the High Court of Calcutta which in turn has upheld the appreciation of the law as also the facts of the case by a learned Single Judge of that Court. Thus, these courts have concurrently concluded that the Appellant-company had failed to comprehensively correspond to the essential terms of the tender and, therefore, its offer contained in the said tender was ineligible for consideration.

(2.) The two terms of the subject 'Invitation to Tender' which are germane to the case in hand are clauses (i) and (j) thereof, which read thus

(3.) It must immediately be clarified that so far as clause (i) is concerned, the learned Single Judge had thought it unnecessary to analyse its applicability and relevance, having come to the conclusion that a violation of clause (j) had been committed by the Appellant-company inasmuch as it had failed to file its latest Income Tax Return along with its bid. This position has continued to obtain even before the Division Bench as will be palpably clear from a perusal of the impugned judgment. The Division Bench, despite noting clause (j), has concerned itself only with the legal implications flowing from the alleged non-compliance of clause (i).