R.B.Mehrotra, J. - (1.) BY a public notice published ia the newspaper, it was advertised that right to collect toll tax over the bridge, situate at 56 Kms/239, Jalalpur, district Jaunpur over river Sai will be auctioned on 25th of April, 1V90. The petitioner participated in the aforesaid auction which was held on 25th of April. 1990, The petitioner was the highest bidder and his bid was to the tune of Rs. 41,090 lacs. The petitioner's bid was finally accepted by the Commissioner on 19th of July, i990. In accordance with the terms and conditions of the action notice, the petitioner deposited 1/4th of the total amount of the bid on 23rd of July, 1990. The petitioner's case is that he gave an application to the competent authority for assessment of the stamp duty for executing the agreement and stamp duty was assessed at Rs. 6,42,062.05.
(2.) AGGRIVED by the aforesaid assessment, the petitioner filed a writ petition in this Court and on 10th of January, 1991, this Court passed an Interim order in the said writ petition that the orders, dated 15th of November, 1990, 17th of November, 1990 and 31st of December, 1990 are to remain stayed during the pendency of the writ petition and the petitioner was permitted to pay stamp duty in accordance with the decision of the Full Bench of the Court in the Case of Board of Revenue v, Mulk Raj and others. On 11th of January, 1991, the petitioner claims of have given an application to the Executive Engineer, National High way No. 1,-PWD Varanasi that the petitioner, is submitting the necessary stumps for registration of the agreement of lease in accordance with the interim order passed by the High Court. The respondents, however, according to the petitioner did not permit the petitioner to carry on his contract inspite of submission of necessary stamp duty. The petitioner continued to approach the authorities concerned seeking permission to start collection of toll tax. On 28th of April, 1992, after a lapse Of one year, the Executive Engineer, National High way No. 1, PWD, Varanasi informed that auction, of, right to collect toll tax, on National Highway No. 56 at Kms. 238/239, Jalalpur, district Jaunpur on river. Sai was held on 25th of April, 1990. The bid was accepted on 19(h of July, 1990. The contractor objected" to the payment of the stamp duty and) thereafter obtained an interim order from the High Court. The lease could not be registered and in between by a notification, dated 19th of February, 1992, the scheduled rates for collecting the toll tax has been increased, Respondent No. 3 recommended, in the aforesaid circumstances, that a fresh auction be held and necessary permission may be given for the same. On behalf of the Commission, Varanasi, vide latter, dated 14th of May, 1992 addressed to the Executive Engineer, National High way No. 1, PWD Varanasi, the Senior Administrative Officer of the Commissioner, informed that since two years have lapsed from the date of auction for collecting toll was given, the Commissioner has decided to cancel the bid of the petitioner and has further decided that a fresh auction be held for collecting the toll over the aforesaid bridge.
(3.) AGGRIEVED by the aforesaid order, the petitioner has filed the present writ petition. In response to the notice issue by this Court, counter affidavits have been filed on behalf of respondent no. 2 and 3. Before considering the submission made by the petitioner, it is necessary to notice the conditions of auction on the basis of which the petitioner is claiming his right to collect toll tax in pursuance of the bid made in his favour for collecting the toll lax over the bridge in question for the year 1990-91. Condition no. 'V of the auction notice provided that the auction is being made for the year 1990-91 and this period will begin from the date the contract is given for realisation of the toll tax. Condition No. '7' of the auction notice provided that the highest bidder on acceptance of his bid will be required to deposit l/4th amount of the auction bid in the form of F.D.R. Demand Draft, Call Deposit of a Nationalised/Scheduled Bank or N.S.C. which will be pledged with the Executive Engineer, National Highway No. 1, PWD Varansai. In case of default, the Executive Engineer will forfeit the earnest money deposited by the bidder. Condition No. '10' provided that on receiving information of the acceptance of the bid, the contractor will have to deposit within seven days the amount equivalent to three month's instalment with the Executive Engineer, National Highway No. 1 PWD Varanasi Condition No. 16 provided that the toll tax will be realised 24 hours in accordance with the prescribed Rules, and in accordance with the rates as emended from time to time by the State Government. If for future, rates of foil tax are increased, the amount to be recovered from the contract in instalments will be proportionately increased. Condition No. 17 provided that after countersigning the lea-be by the Commissioner, Varanasi it will be required to be registered within seven days on stamp papers of proper valuation. The entire expenses of execution and registration of the lease will have to be borne by the contractor and the original lease will be deposited with the Executive Engineer, Highway No. 1, PWD Varanasi. Condition No. '18' contemplated r,hat the conditions of the bid will be valid only till 3 months and a conditional bid will not be considered. In cast the bridge is exempted from realisation of toll tax by the Central Government within the period of the lease, the contractor will not be entitled to get any damages on the said count.;