JUDGMENT :

Kh. Nobin Singh, J.

1. Heard Shri Serto T. Kom, learned counsel appearing for the petitioner; Shri A. Bimol, learned Senior Advocate appearing for the respondents No. 2 & 3 assisted by Shri Sashi, learned advocate and Shri Vashum, the learned Government Advocate for the respondent No. 1.

By the instant writ petition, the petitioner has prayed for issuing a writ of mandamus or any other appropriate writ to direct the respondents No. 2 & 3 to release/pay all amounts already sanctioned by the respondent No. 3 within a specified time.

2.1. Facts and circumstances as narrated in the writ petition, are that the petitioner is the proprietor of a firm called "M/s. Manipur Medical Equipment Traders, Imphal" having its head office at Kangabam Leikai, Imphal and is registered under the Manipur Value Added Tax Rule, 2005 and the Central Sales Tax (Registration & Turnover) Rules, 1957.

2.2. As the petitioner was selected from amongst the various bidders to supply of Multi Parameter Patient Monitors Model No. A3 Aspen (NIBP, SPO2, ECG & ETCO2) which is a higher version of the Bedside Monitors vide Resolution No. 5 of the Purchase Advisory Board, JNEVIS (hereinafter referred to as "the Boar