MANARAM PANCHARIYA Vs. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) This intra-court appeal is directed against the order dated 20.01.2010 whereby the learned Single Judge of this Court has dismissed the writ petition (CWP No. 585/2010) filed by the petitioner in relation to a contractual matter.

(2.) The relevant facts and background aspects of the matter could be noticed thus: In response to the notice inviting tenders (NIT) dated 19.08.2009 (Annex.1), as issued by the respondents for collection of tax on the named casual commodities, the petitioner-appellant gave his bid for a sum of Rs. 91,11,111/- in relation to Pachpadra Group in Barmer Circle. The offer made by the appellant being the highest, the respondents proceeded to award the contract to the appellant by the order dated 10.09.2009 (Annex.2). The appellant had deposited an amount of Rs. 1,95,000/- while making the offer and deposited further an amount of Rs. 5,64,259/- on 17.09.2009 (Annex.3). Thereafter, the notification dated 09.10.2009 came to be issued by the respondent No. 2 notifying the award of contract and authorising the appellant to establish the requisite check posts.

(3.) After the contract had been finalised in its favour, the appellant proceeded to make a representation to the Commercial Taxes Officer, Barmer on 14.10.2009 seeking reduction of the rate of contract with the submissions that the amount was offered under mistake and with reference to the old rates of tax whereas the relevant rates had been reduced from 12% to 4% in the month of July 2009. The appellant submitted that the contractual amount may be reduced to 1/3rd and else, the deposited amount may be returned to it. The respondents proceeded to reject the representation on 15.10.2009 (Annex.5) pointing out that the NIT had been issued only with reference to the amended rates of tax. The appellant submitted another representation that too was rejected by the respondent No. 2.