1. Heard Mr. K.M. Vijayan, learned Senior Counsel for the petitioner; Mr.S.T.S.Murthi, learned Additional Advocate General, Assisted by Mr.R.S.Selvam, learned Government Advocate for the first respondent; Mr.V.Shanmuga Sundar, learned Special Government Pleader for the respondents 2 and 3 and Mr.V.Nalliyappan, learned counsel for the fourth respondent and perused the records.

2. The petitioner has come forward with the present Writ Petition seeking issuance of Writ of Mandamus, forbearing the first respondent from in any manner rejecting the petitioner's tender and consequently direct the first respondent to evaluate the petitioner's quote as inclusive of taxes as per the tender condition No.12.3 and finalize the tender process, published by the first respondent on 10.11.2017.

3. The case of the petitioner is that the petitioner-firm is a registered contractor. The first respondent invited tender for the purpose of "Upgradation of alternate approach BT Roads, in Velankanni Town Panchayat, Nagapattinam District. As per the tender notification dated 10.11.2017, the last date for submission of the tender was on 15.12.2017 and opening of bids was scheduled on 15.12.2017.

4. Acco