Chayanika Handloom Products And Anr Vs State of Assam And 12 Ors (Guwahati High Court)
Guwahati High Court held that since the Average Annual Financial Turnover cannot be said to be the same as an Income Tax Return, non-submission of income tax returns as required duly disqualifies the petitioner’s tender bid.
Facts- The petitioners’ case is that they had participated in e-Tender Notice dated 11.01.2024 (NIT), for empanelment of manufacturers and suppliers for supply of handloom and handloom accessories under the various schemes of Government of India and Government of Assam, implemented by the Directorate of Handloom and Textiles, Assam.
The grievance of the petitioners is that the petitioners’ tender bid has been disqualified by the Technical Evaluation Committee, vide meeting minutes dated 22.02.2024, on the ground that the petitioners had submitted documents, which were not in conformity with Clause 13(h) of the NIT.
Conclusion- Held that the Average Annual Financial Turnover would have to be considered to be different than an Income Tax Return and the exemption given under Clause 3(e) to MSEs, from submitting the “Average Annual Financial Turnover” in Clause 3(b) does not include within it’s ambit Clause 13(h) of the NIT. There is also no provision for submission of the “Average” income tax returns for the last 3 years in either Clause 3(b) or Clause 3(h). Though the Income Tax Return can be supportive of the Average Annual Financial Turnover, the Average Annual Financial Turnover cannot be said to be the same as an Income Tax Return or vice versa.
