( 1 ) THE unsavoury controversy presented in the writ petition results from a challenge inter alia to the action of the fourth respondent in awarding the contract to carry out physical verification of the stocks and inventories of the food Corporation of India to M/s. SGS India Ltd, a Mumbai based firm of surveyors in which the fourth respondent s son works as Executive Marketing.

( 2 ) THE petitioner, a member of the Indian Audit and accounts Service, was working as Principal Director (Commerce and Audit) and Ex-officio Member, Audit Board, New Delhi. The first respondent is the Union of India which has been represented through the Ministry of Food and Consumer affairs, Department of Food and Civil Supplies, New Delhi; second respondent is also the Union of India represented through the Ministry of Finance, New Delhi; third respondent is the Office of the Comptroller and Auditor General of india, New Delhi; fourth respondent is the Comptroller and auditor General of India, New Delhi (for short the CAG ); the fifth to ninth respondents are/were the officers of, the third respondent; tenth respondent is the Food Corporation of India (for short the FCI"), and the eleventh respondent is a company, namely, SGS India Limited.

( 3 ) THE facts giving rise to this petition are as followss:-

( 4 ) ON June 30, 1997, the Secretary to the Government of india, Ministry of Food and Consumer Affairs, Department of food and Civil Supplies, wrote a letter to the CAG requesting a special audit of the inventories/stocks of rice held by the fci in the States of Punjab, Uttar Pradesh, Haryana, Madhya pradesh, Andhra Pradesh, Tamil Nadu and Orissa within one month. This request was made in view of the discrepancies between the figures of stock of rice available with the government of India and the FCI. The letter reads as follows:-

"as a result of the discrepancies between the. figures of stock of rice available with the government of India and the FCI, the Cabinet committee on Prices viewed this discrepancy with grave concern and have directed that a special audit be carried out for the years 1995-96 and 1996-97 about the stocks of rice maintained with the fci as well as stock procured for Central Pool by different agencies of the States of Punjab, Uttar pradesh, Haryana, Madhya Pradesh, Andhra Pradesh, tamil Nadu and Orissa.

2. The Ministry is of the view that a special audit involving inventories/stocks with FCI and the concerned State should be carried out by the comptroller and Auditor General of India and are requested to submit a report, preferably within one month.

3. A line in confirmation will be highly appreciated. "

( 5 ) IN response to the aforesaid letter, the Chairman, audit Board and Deputy Comptroller and Auditor General, by his letter dated July 1, 1977, apprised the Secretary, Ministry of Food and Consumer Affairs, Department of Food and Civil supplies, that it will not be possible to physically verify the stocks within one month. It was also pointed out that a plan was being developed for doing the needful and the same was expected to be ready by July 15, 1977.

( 6 ) ON July 4, 1997, the Cabinet Secretary wrote a letter to the fourth respondent requesting the latter to depute an appropriate team to carry out special audit in respect of inventories/stocks held for the Central Pool by the F. C. I. and the concerned state agencies. The letter reads as follows :-

"please refer to D. O. letter No. 5-26/97-BP. I/s (FCandcs) /143/97 dated 30th June 1997 addressed by Shri B. K. Taimini, Secretary, Department of Food and Civil supplies regarding carrying out of a special audit in respect of inventories/stock held for the Central pool by FCI and the concerned State agencies. As intimated to you, government has viewed the discrepancies between figures of stock maintained in government of India and that reported by FCI seriously. It has been directed that a special audit should be carried out in respect of the stocks so as t