Altamas Kabir, J. - (1.) Leave granted.
(2.) On 29th January, 2005, tenders were invited by the State of Assam under Rule 91 of the Assam Excise Rules, 1945 for the granting of exclusive privilege of supplying potable alcohol/rectified spirit (Gr.I) to its excise warehouse at Tinsukia for a period of three years from the date of settlement. The estimated annual consumption of country spirit in the area covered by the Tinsukia Warehouse was contemplated by the Notice Inviting Tender (NIT) to be approximately 15,60,000.000 London Proof Litre (for short LPL).
(3.) Clause 28 of the NIT reads as follows :- "Contract will be considered to the suitable valid tenderer in the viable range for smooth and continuous supply of Spirit as may be recommended by the Commissioner of Excise, Assam with the approval of Government. The viable range will be determined on the basis of analysis of cost price, export duty, transportation cost etc. by the Commissioner of Excise, Assam." ;