JUDGMENT :

Respondents 2 and 3 invited tender for a work titled “NABARD RIDF XXII Infrastructural works in Kurinjikkal Construction of Bridge across Puzhakkalthodu in Kurinjikkal Puthurkkara in Thrissur District” for an estimated cost of Rs.4,11,42,054/-. Petitioner bid for the work and his tender was accepted for an amount of Rs.3,92,70,000/-.

2. Ext.P1 was the Notice Inviting Tender (for short 'NIT') for the said work. Interpretation of Clause 3.3.3 in the said NIT is called for, in this writ petition. For the purpose of easier comprehension the said Clause is extracted as below:-

“3.3.3. The rates quoted by the Bidder shall include cost of all materials and conveyance, labour charges, hire charges of plant and machinery, overheads and all incidental charges for execution of the contract. The rate quoted shall also include all statutory taxes and other mandatory remittances payable by the contractor as per existing tax systems and government orders which are applicable to the contract, except Goods and service Tax (GST).”

(emphasis supplied)

Petitioner contends that when he quoted for the tender he had not included the component of tax for GST as the tender document stipulated so, as