JUDGMENT

Dated this the 12th day of January, 2021 The petitioner seeks to direct the 1st respondent to recall Ext.P13 order forfeiting the Earnest Money Deposit of `

38,70,000/- and direct to release the EMD to the petitioner.

2. The petitioner submitted his bid pursuant to Ext.P1 notification inviting bids for the work namely, CRF 2015-16 Improvements to Oduvallithattu – Naduvil -Kudiyanmala Road in Kannur District in the State of Kerala from KM 0/000 to 18/000. The petitioner was the lowest bidder. The petitioner had to submit Audited Accounts duly certified by the Chartered Accountant along with the bid. Since the Income Tax Authorities raided the office of the petitioner and seized documents, the petitioner could not produce its statement of accounts before the respondents. The petitioner had quoted 22.47% below the bids. By Ext.P2 letter, his bid was accepted by the respondents subject to confirmation of statement of accounts by Chartered Accountant.

3. The petitioner says that he could not produce the statement of accounts authenticated by the Auditor in view of the detention of documents by the Income Tax Authorities. The respondents issued Ext.P7 letter dated 11.01.2017 intima