Heard Mr. K.N. Choudhury, learned senior counsel assisted by Mr. P.D. Nair, learned counsel appearing on behalf of the petitioner. Also heard Mr. D. Saikia, the learned Senior Additional Advocate General, Government of Assam assisted by Mr. B. Gogoi, the learned counsel and Mr. R.K. Agarwal, learned counsel for the respondent No. 8.

2. The respondent No. 4, Commissioner of Taxes, Assam had issued an E-Tender Notice No. CP/COMP-56/2016/41 dated 28.10.2016 for the work of ‘The supply of computer, network hardware and its peripherals, including the work of power of supply and network cabling at various offices under the Commissioner of Taxes, Assam’. The invitation for Bid No. NCB/FEB (WB-PMU) 10/2015/136 dated 01.11.2016 was issued by the respondent No. 6, the Project Director – ASPIRe Project in respect of the National Competitive Bidding for the said work with Bid Reference/ Tender No. ASPIRe/NCB/FEB (WB-PMU) 10/2015/136/2016-2017. After changes made in the initial date for submission and opening of Bids, ultimately the last date and time of submission of online Bids as well as hard copy thereof was fixed on 1200 hrs. of 30.12.2016 and the date and time of opening of the b