By the Court.—Petitioners before this Court are engaged in the business of transportation of LPG Indane Cylinders. Indian Oil Corporation Ltd. invited tenders for the work of transportation of LPG Indane Cylinders in vertical position on unit rate basis Ex Haldwani Bottling Plant. Petitioners in their turn proceeded to offer their bid by the method of e-tendering according to which the bids were to be submitted/offered online through the IOCL-E-Tendering Website Https:11iocletenders.gov.in. Petitioners claim that they submitted/uploaded their bids and their further submission is that the bid has been submitted as per the terms of the tendered document contained at page 4 under the heading of CREDENTIAL BID (A), wherein the bidders are required to submit nineteen documents and at serial No. 13 of the same there is a mention of copy of latest Income Tax Return. The description of document mentioned at serial No. 13 for ready reference is being reproduce below;

“13. Copy of latest Income Tax clearance certificate, in absence of which an acknowledged copy of latest Income Tax Return filed/copy of PAN card of proprietor in case of proprietorship firm/copy of PAN card in the name