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1995 Supreme(P&H) 1179

R.P.SETHI, N.K.SODHI
Raj Rishi Gupta – Appellant
Versus
Hidustan Petroleum Corporation Ltd. – Respondent


Judgment

N.K.SODHI, J.:-

1. Whether the criteria of income fixed by an Oil Company for the allotment of retail outlet refers to gross income without deduction of expenditure which may otherwise be deductible for purposes of assessment under the Income-tax Act is the short but interesting question that arises for determination in Letters Patent Appeal No. 267 of 1995 and Civil Writ Petition 3618 of 1995. Both these cases can be conveniently disposed of by one order as the challenge in them is to the allotment of a retail outlet in favour of Smt. Anita Singhal, respondent in these cases.

2. Brief facts of the case may first be noticed. Hindustan Petroleum Corporation Ltd. (for short, the Corporation) proposed to appoint a dealer for a retail outlet at Bata Morh, Faridabad in the State of Haryana and it invited applications through an advertisement published in various newspapers on April 16, 1995 under the general category. Amongst others, the two important conditions of eligibility with which we are concerned in these cases are (i) that the applicant should be a resident of Faridabad District for a period of not less than 5 years immediately preceding the date of application, and (ii







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