Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: due date for vat payment :: cpt :: ARTICLES ON INPUT TAX CREDIT IN VAT :: form 3cd :: ACCOUNTING STANDARDS :: empanelment :: VAT RATES :: TDS :: articles on VAT and GST in India :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARD :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company
News Headlines »
 CBDT issues second round of Certificates of Appreciation to tax payers for their contribution towards Nation building
 FinMin looks at cut in corporation tax
 Draft Rules for prescribing the method of valuation of fair market value in respect of the trust or the institution-Chapter XII-EB of the Income-tax Act, 1961- reg.
 India is moving towards a flawed GST
 ICAI to organise two-day international conference in Hyderabad
 Here's how to calculate tax payable on your capital gains
 Income Tax calculations for the financial year 2016-17
 CPE Events 17 October - 22 October 2016
 High Court raps I-T Department for wrong tax demand
  CBDT signs 5 advance pricing pacts with Indian taxpayers
 Finance ministry warns tax officials of action against GST protest

Contracts awarded by govt open to judicial review: SC
September, 17th 2007
The Supreme Court has said the judiciary can review a contract awarded by the government so as to ensure healthy competition - a ruling that may help corporates who feel wronged in a bidding process.

Justice S H Kapadia said the essence of the doctrine of level playing field was to promote competition between bidders "so as to subserve the larger public interest."

"Decisions or acts, which result in unequal and discriminatory treatment, would violate the doctrine of 'level playing field' embodied in the Constitution," he said, while ruling in favour of Reliance Energy which moved the court after its disqualification from bidding for the Mumbai Trans- Harbour Sea Link project.

The apex court said: "When Article 19 (of the Constitution) confers the fundamental right to carry on business to a company, it is entitled to invoke the said doctrine of level playing field... however, subject to public interest."
On earlier occasions, losing bidders had knocked the court's doors in cases relating to the modernisation of Delhi and Mumbai airports and privatisation of aluminium maker Balco and Hotel Ashok.

Underlining the importance of clarity in the terms and conditions for inviting tenders, the apex court said: "If there is vagueness or subjectivity in the said norms it may result in unequal and discriminatory treatment. It may violate the doctrine of level playing field."

Citing the case of Reliance Airport Developers' petition against the Airports Authority of India, the court said it has been held that in matters of judicial review the basic test is to see whether there is any infirmity in the decision-making process and not in the decision itself.

"This means that the decision-maker must understand correctly the law that regulates his decision-making power and he must give effect to it, otherwise it may result in illegality."

The principle of judicial review cannot be denied even in contractual matters or matters in which the government exercises its contractual powers, but judicial review is intended to prevent arbitrariness and it must be exercised in larger public interest, Justice Kapadia said.

Stressing the need for ensuring level playing field for promoting competition among bidders, the court said: "If the policy or act of the government, even in contractual matters, fails to satisfy the test of reasonableness, then such an act or decision would be unconstitutional."
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Content Management System developers CMS developers Content Management Solutions CMS Solutions CMS India Content Management System India CMS development India Website CMS Website Content Management India Portal CMS India CMS Outsourcing CMS Vendor Complete CMS Custom CMS Services

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions