Jitendra Kumar Agrawal Vs State of Odisha and others (Orissa High Court)
A tender for three sand quarries was issued on 1 August 2022 by the Tahasildar, Jharbandh, with several bidders participating. During the process, the Tahasildar sought clarification regarding acceptance of the petitioner’s Income Tax Return for 2021–22 filed as a Hindu Undivided Family and about the VAT clearance certificate mentioned in the advertisement, which most bidders had not submitted. The Additional District Magistrate later clarified that both individual and HUF ITRs were acceptable under the Odisha Minor Minerals Concession Rules, 2016, and advised that GST registration details be included in future bid documents, with non-compliant bidders required to produce a certificate of no dues. Despite receiving clarification, the Tahasildar took no further action. The Court held that authorities cannot remain inactive once clarification is provided, as delay frustrates the tender’s purpose and causes financial loss. The Tahasildar was directed to transmit all records to the Mining Officer, who must take prompt action.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
The tender was floated for finalization of three sand quarries on 1st August, 2022 by the Tahasildar, Jharbandh. Several intending bidders participated in the said tender process which passed through the rigour of the statutory procedures required in this regard. However, a clarification was felt by the Tahasildar, Jharbandh with regard to acceptance of Income Tax Return (ITR) for the year 2021-22 submitted by the petitioner in the capacity of Hindu Undivided Family (HUF) treating it to be of an individual.
