1. The petitioner a private limited company registered under the Companies Act having its registered office at 37, Shakespheare Sarani, Kolkata (West Bengal) and having its office at Forbesganj (Bihar), being aggrieved by letter no. 4/Masala-612/ 2001-1581 dated 31.5.2003 contained in Annexure-12 holding that the petitioner is not qualified to take part in the settlement process has come to this Court inter alia submitting that the order contained in Annexure-12 is contrary to records and it violates the Principles of Estoppel and the provisions of the Companies Act.

2. Shorn of unnecessary details the facts necessary for disposal of present petition are that the petitioner Company in consequence to the tender notice dated 16.1.2002 contained in Annexure-1 filed its tender papers for conferral of the exclusive privilege for manufacture and whole-sale supply of spiced country liquor for the period 1st April, 2002 to 31st March, 2005. According to the petitioner the tender papers were complete but for the reasons best known to the departmental officers wrong interpretation was being given and the petitioner was sought to be thrown out of the competition.

3. Undisputedly prese