GREEN VISION Vs. UNION OF INDIA AND ORS.

JUDGEMENT

(1.) Heard Mr. K.N. Choudhury, learned senior counsel assisted by Mr. J. Patowary, learned counsel appearing for the petitioner. Also heard Mr. S. Samaria, learned Standing Counsel, Assam Seed Corporation Ltd., appearing for respondent Nos. 1 to 5 as well as Mr. R. Goswami, learned counsel appearing for respondent No. 6.

(2.) The respondent, Assam Seed Corporation Ltd., had issued an e-procurement notice dated 29.08.2016 inviting eligible bidders for supply of hybrid seeds (Group-B). As per clause 22(c)(B)(iii) the bidder would be disqualified and rejected if the bidder quotes a higher/lower price for a class/type of seed offered. The basis for determining higher/lower price shall be the average purchase price of the Assam Seed Corporation Ltd. (in short, ASC Ltd.), for the item during the last three years i.e. for the years 2015-16, 2014-13 and 2013-12 and bids offered beyond plus minus 15% of the aforesaid value will be rejected. Further, sub-clause (iv) of the clause provides that the purchasers evaluation of the bid price will not take into account all the sales and other taxes payable on the goods, if a contract is awarded to the bidder i.e. the bid price of the technically qualified and responsive bidder shall be compared on the basis of prices quoted in Column-9 of the price schedule. Column-9 of the price schedule is the total price per line item which is Column 6 + 7 + 8. Column-6 is the total price per line of item including excise duty, if any. Column-7 is the transportation on costs and Column-8 is the price per line item for other services required in the purchaser's country to convey the goods to their final destination.

(3.) It is noticed from sub-clause (iv) of the aforesaid clause 22(c)(B) that the purchasers evaluation of a bid price will not take into account all the sales and other taxes which may be payable on the goods, if a contract is awarded to the bidder. In other words, it is understood that the purchaser's evaluation will be made on the basis of the bid price which will be without the component of sales and other taxes. Even if column-6 of the price schedule is taken into consideration, the total price per line item would be including excise duty, if any. The said Column-6 does not include the component of sales tax and other taxes and appears to be in conformity with sub-clause (iv)of clause 22(c)(B). Therefore, reading sub-clause(iii) and (iv) of Clause 22(c)(B) of the terms and conditions along with the price schedule, the logical inference is that while making the purchasers evaluation the component of sales tax and other taxes will not be taken into consideration. Therefore, while evaluating the average purchase price as envisaged in sub-clause (iii) of Clause 22(c)(B), the logical understanding is that while evaluating the average purchase price for the last three years the same would be done by not taking into account the component of sales tax and other taxes which the purchasers may have paid. In other words, the purchaser's price for the last three years without the sales tax and other taxes component would be the appropriate figure for arriving at the average purchase price for the last three years.