JUDGMENT

B.P. Jeevan Reddy, J.-Leave granted.

2. Inexplicable indeed are the ways of the rules on some occasions-and this is one such instance. The Commissioner of Excise, Assam called for tenders for wholesale supply of rectified spirit (Grade-1) to the Excise Warehouse at Tinsukia for the period May 16, 1994 to May 15, 1996. The tender was floated on May 28, 1993. As many as seventeen tenders mentioned below were received quoting the rate mentioned against each person s name :

1. M/s. Himangsu Enterprises RK Bardoloi Road, Dibrugarh Rs. 9.20

2. Shri Jitendra Nath Saikia Chowkidinghee, Dibrugarh Rs. 10.48

3. M/s. Dutta Associates Pvt. Ltd., Chowkidinghee, Dibrugarh Rs. 11.14

4. Shri Pradip Kumar Dutta Chowkidinghee, Dibrugarh Rs. 11.75

5. M/s. Civiliyar Enterprises Rajgarh, Guwahati Rs. 12.57

6. M/s. Onash Enterprises G.S. Road, Guwahati Rs. 13.20

7. Shri Umesh Chandra Bora, Laukuli, Tinsukia