TAPABRATA CHAKRABORTY, J. - (1.) The present writ petition has been preferred primarily praying for the following relief: a) A writ in the nature of Mandamus commanding the respondents and/or their subordinates and/or agents and/or assigns to act and proceed strictly in accordance with law and complete the tender process as per norms and rules mentioned in there under document and set aside the impugned rejection order of the technical bid of the petitioners dated 16.11.2018 being annexure P-3 to this writ application and open the financial bid of the petitioners;
(2.) Mr. Basu, learned senior advocate appearing for the petitioners submits that responding to the e-Tender notice dated 9th October, 2018 issued by the respondent no.6 for supply of cooked diet for indoor patients of Bolpur SD Hospital and Suri Hospital, the petitioner no.1 submitted its bid. The technical evaluation bid was opened on 5th November, 2018 but the authorities did not upload the technical evaluation sheet on the specified date. The same was uploaded on 16th November, 2018 in which the technical bid of the petitioner no.1 was rejected "due to Professional Tax Registration certificate not found".
(3.) Placing reliance upon Sections 3, 4 and 5 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (in short, the said Act of 1979), Mr. Basu submits that the petitioner no.1 is not liable to pay any tax to the State Government inasmuch as from the third column of the schedule, as referred in Section 3 of the said Act of 1979, it would be explicit that employees earning monthly salary or wages not exceeding Rs. 8,500/- are not required to pay tax. In support of such contention, he has also placed reliance upon the Labour Department's circular dated 22nd June, 2018 which provides inter alia that pertaining to the Zone B which includes Suri, the monthly minimum rates of wages for semi-skilled employees is less than Rs. 8,500/-. The contents of Section VIII of the e-tender notice would also reveal that the minimum monthly wage rate should be calculated as per the labour department guidelines. In view thereof, there is no requirement to obtain registration certificate and as such the authorities could not have rejected the bid insisting for production of Professional Tax Registration certificate. The respondents also did not take into consideration the enrolment certificate issued under the said Act of 1979 in favour of the petitioner no.1. Let a copy of the circular dated 22nd June, 2018 be kept on record.;