GREEN POLYTUBES PVT LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) By this appeal the appellant/petitioner seeks to challenge the correctness of the Judgment dated 26-9-2001 passed in C. W. J. C. No. 10859 of 2001 (M/s. Green Polytubes Pvt. Ltd. v. The State of Bihar and others).

(2.) The short facts necessary for the present appeal are that the State of Bihar through Public Health Engineering Department came out with a Short Tender Notice for supply of various items viz. ISI marked UPVc Plain Casing Pipes. The last date for submission of (sic) receiving and opening the tender was 25-1-2001. The appellant a registered company engaged in manufacture of ISI marked UPVc Plain Casing Pipes (hereinafter referred to as 'Pipe' for short) has its Industrial Unit at Hajipur Industrial Area in the District of Vaishali. The petitioner/appellant says that he is registered under the provisions of the Bihar Finance Act, 1981 so also under the Central Sales Tax Act, 1956. The appellant claims that it being a new Industry, it is covered by Sales Tax Exemption Notification of the State Government and as such exempted from tax on sale of its finished products. The appellant quoted its rate Rs. 266.27 per metre as the rate for the 'Pipe' with and/or without sales tax. According to the appellant the said rate was final for all practical purposes because the rates were to be same and were taken to be with or without the sales tax. Number of the other persons also submitted their tenders quoting different rates. The said tenders were opened on 25-1-2001. The tender of M/s. TVL Hi-tech Polymers Pvt. Ltd., Dehradun though was lowest but as it had demanded 16% extra as Excise Duty, it was declared invalid. Tenders of as many as seven tenderers were found to be of the same rate. However, as the petitioner alleges and even is not disputed before us that the rates quoted by those seven tenderers were Rs. 244.11 without tax and with tax finally the rate could have been Rs. 266.27. The final rate quoted by the petitioner were also Rs. 266.27.

(3.) The complaint of the petitioner however appears to be that the petitioner and M/s. Rama Expoinvest Pvt. Ltd. who had quoted the same final rates were shown as 3rd lowest by the Tender Committee and after having negotiation with the 2nd lowest who had quoted Rs. 244.11 as the base price were issued the supply orders. Appellant says and submits that the petitioner could not be treated to be 3rd lowest because the final rate to be paid to the other seven was similar to, what was to be paid to the petitioner. According to him a bare perusal of Annexure-2 appended to this Appeal memo would show that the final price in case of nine persons was Rs. 266.27, therefore, if the negotiations were to be held giving go-by to the tender rates, then the petitioners were also entitled to be heard and if after negotiation the petitioner was agreeable to supply the goods at the rate at which supply orders were issued in favour of seven others then the petitioners were also entitled to an order of supply.