JUDGMENT

Subramonium Prasad, J. The instant writ petition has been filed seeking the quashing and setting aside of Office Memorandum No. DG/SOP/5 dated 10.01.2020 issued by Respondent No.2, i.e. the Central Public Works Department (CPWD) pertaining to "Modification in initial criteria for eligibility in SOP Annexure-24, Para 7.3 (CPWD Works Manual 2019)".

2. The facts leading to the instant petition are that vide Office Memorandum No. DG/SOP/5 dated 10.01.2020 (hereinafter referred to as "Impugned OM"), the CPWD allegedly amended and modified the eligibility criteria set out in Paragraph 7.3 in Section-II of Annexure-24 of the CPWD Works Manual as well as in Form `A' in Section-III of Annexure-24. By way of the supposed amendment, CPWD stated that the balance sheet furnished by a Public/Private Ltd. Company would entail both its standalone financial statement as well as its consolidated financial statement, and that the same would stand true for the calculation of Profit/Loss. The impugned OM has been reproduced as follows for ease of comprehension: