JUDGMENT The instant writ application was filed and was entertained as a Public Interest Litigation (PIL). 2. The case of the petitioner as has been sought to be made out in the writ application is that the Calcutta Municipal Corporation has been purchasing Butter Fly Valves marketed by respondent No. 19, under the Brand Name of “AUDCO” valves of which M/s. AUDCO INDIA LTD. is the manufacturer and M/s. Larsen & Toubro Ltd. Respondent No. 19 is the sole distributor of this product. M/s Cosmic (Sales) Corporation, respondent No. 20 herein has been supplying the said valves by charging higher price whereas the said Butter Fly Valves are available at a lower price in the local market. The unconscionable said made by respondent No. 20 is at the cost of public exchequer and because of the monopoly enjoyed by M/s. Larsen & Toubro Ltd. 3. The petitioner has sought a writ in the nature of certiorari for quashing the purchase already made and to be made and a further writ in the nature of Mandamus commanding the respondents to withdraw, cancel, recall and/or revoke all orders with regard to purchase of Butter Fly Valves and directing the Calcutta Municipal Corporation not to enter into fresh contracts with M/s. Larsen & Toubro Ltd. 4. Further writ in the nature of Mandamus are sought for investigation against M/s. Larsen & Toubro and M/s. Cosmic (Sales) Corporation for revision of Excise Duty and Sales Tax and for initiating appropriate penal action. 5. On behalf of respondents Affidavit-in-Opposition has been filed by respondent No. 1 (Calcutta Municipal Corporation), respondent No. 19 (M/s. Larsen & Toubro Ltd.) and respondent No. 20 (M/s. Cosmic (Sates) Corporation). 6. On behalf of the respondents an objection as to maintainability of the writ application has been taken. Calcutta Municipal Corporation in its Affidavit-in-opposition, has stated that the writ petition is based on the Preliminary Audit Report dated 4th February, 1998 of Mr. B.N. Chakraborty, The Chief Municipal Auditor who was formerly Controller of Municipal Finance, Calcutta Municipal Corporation. Some features of the Draft Report have been highlighted by Mr. Anindya Mitra, learned Senior Counsel to the effect that in the said Draft Report the quotation received from M/s. Larsen & Toubro Ltd. on 21st January, 1998 by one of their prospective customers has been relied upon, wherefrom Mr. Some features of the Draft Report have been highlighted by Mr. Anindya Mitra, learned Senior Counsel to the effect that in the said Draft Report the quotation received from M/s. Larsen & Toubro Ltd. on 21st January, 1998 by one of their prospective customers has been relied upon, wherefrom Mr. B.N. Chakraborty not his quotation dated 21st January, 1998 was not explained in the report nor the original report as submitted to Calcutta Municipal Corporation contains any such letter dated 21st January, 1998. It was, further submitted that the report refers to collusive purchase but falls to mention any Officer of Calcutta Municipal Corporation as a party to the alleged collusion. Mr. B.N Chakraborty by his report asked for higher and further powers and in fact, control of all tenders in future. 7. On behalf of respondent No. 19, M/s. Larsen & Toubro Ltd., it is stated that the petitioner is not espousing a public cause but the cause of the erstwhile Chief Municipal Auditor against whom disciplinary proceeding had been initiated and the said Officer was transferred to some other post. Reliance for the said submissions had been made to the Annexure to the writ petition at pages 37 to 40 which document it is stated could not have been obtained without active co-operation of the Officer concerned. 8. On the merit of the matter Calcutta Municipal Corporation has submitted that the matter in question is a commercial transaction involving purchase of AUDCO Butter Fly Valves the Calcutta Municipal Corporation have to regularly buy Butter Fly Valves for maintaining the water pumping system and for purchase of the valves, Calcutta Municipal have followed usual procedure of issuing tenders. The lowest tenders have been accepted. 9. M/s. Larsen & Toubro Ltd., state in their Affidavit-in-Opposition that M/s. Cosmic (Sales) Corporation is not their agent and all transactions between M/s. Larsen & Toubro Ltd. and M/s. Cosmic (Sales) Corporation have been on principal to principal basis. The transaction which are made the subject-matter of the writ application where at the point of time when the policy of M/s. Larsen & Toubro Ltd. was not to participate in any tender. 10. The case of M/s. Cosmic (Sales) Corporation is that they have supplied valves of different sizes and calibers during 1994, 1995, 1996, 1997 and part of 1998. 10. The case of M/s. Cosmic (Sales) Corporation is that they have supplied valves of different sizes and calibers during 1994, 1995, 1996, 1997 and part of 1998. The supplies were made pursuant to the contracts awarded on the basis of tender floated by Calcutta Municipal Corporation, due procedure for awarding the contract was followed and neither the tenders nor the awards of contracts to M/s. Cosmic (Sales) Corporation have been questioned at any point of time. Such contracts which had been executed and completed, it is asserted that it cannot be questioned for can any relief, be granted for quashing or cancellation of the same. That the writ application is motivated. What Mr. Chakaborty was originally holding the position of Controller of Finance and Accounts and was associated with the tender proceeding and had cleared the tenders and provided necessary funds for purchase of valves and subsequently, when he was transferred from the said post to the post of Chief Municipal Auditor the objection has been raised by him. 11. After having heard the learned Counsel and having perused the various documents relied upon by the respective parties in support of their submissions, it appears that Calcutta Municipal Corporation has been purchasing "AUDCO" Butter Fly Valves which are manufactured by M/s. AUDCO INDIA LIMITED of which M/s. Larsen & Toubro are the sole distributor. The purchases are made by floating tenders and the lowest tender was being accepted, the tender notices are being published in several newspapers pursuant to which contracts were awarded. M/s. Cosmic (Sales) India Ltd., had been awarded the tender for supply of these valves in 1996, 1997. It has been the practice and convention of Calcutta Municipal Corporation that there should be at least three tenderers as otherwise fresh tender notices would be issued. In respect of the tenders floated in 1996 & 1997 the three tenderers were as follows :- (i) M/s Cosmic (Sales) Corporation. (ii) M/s. K.B. Corporation. (iii) M/s. Freedman. 12. In respect of the tender notices published on 19th January, 1998 there were four tenderers :- (i) M/s. Cosmic (Sales) Corporation who quoted the price of Rs. 10,58,340/-. (ii) M/s. Larsen & Toubro Ltd., who quoted the price of Rs. 17,07,346/-. the other tenders were M/s K.B. Corporation and M/s. Eoress Engineering Corporation. 13. (iii) M/s. Freedman. 12. In respect of the tender notices published on 19th January, 1998 there were four tenderers :- (i) M/s. Cosmic (Sales) Corporation who quoted the price of Rs. 10,58,340/-. (ii) M/s. Larsen & Toubro Ltd., who quoted the price of Rs. 17,07,346/-. the other tenders were M/s K.B. Corporation and M/s. Eoress Engineering Corporation. 13. It appears that the Central Excise as also the Sales Tax Department initiated certain proceeding including searches at the Office of M/s. Larsen & Toubro Ltd., as also M/s. Cosmic (Sales) Corporation and furnished certain information to M/s. Calcutta Municipal Corporation. It appears that M/s. K.B. Corporation, M/s. Freedman and M/s. Bluemax Enterprise are all sister concern of M/s. Cosmic (Sales) Corporation. The said firms have been allegedly constituted for participation in the tenders floated by Calcutta Municipal Corporation for awarding of the contracts in view of the convention and practices with respect to minimum three tenderers. 14. The Calcutta Municipal Corporation have filed a suit against M/s. Larsen & Toubro Ltd. and M/s. Cosmic (Sales) Corporation in respect of the supply made during the 1997 and 1998 where the relief claimed is that the defendant are not entitled to realization in excess of reasonable rates in respect of the supply made or for any sum in excess of Rs. 31,55,740/-. 15. M/s. Cosmic (Sales) Corporation has also filed a suit against Calcutta Municipal Corporation where the differential amount of Rs. 79,02,200/- sought to be recovered for the supplies made. 16. M/s. Larsen & Toubro Ltd. have sought to explain their quotation at a rate higher than the rate quoted by M/s. Cosmic (Sales) Corporation in pursuance of the tender notice published in 1998 on the ground that they had taken into consideration the specific requirement of particular types of valves whereas M/s. Cosmic (Sales) Corporation and other tenderers not having requisite technical know how or the scope of requirement quoted at lower rates without understanding the true requirements and corresponding price implications of the valves required by the Calcutta Municipal Corporation. This aspect is not significant in the context of the present enquiry as the tender was not performed and in any case is not the subject-matter or either of the two suits filed by M/s. Cosmic (Sales) Corporation or the suit filed by Calcutta Municipal Corporation. 17. This aspect is not significant in the context of the present enquiry as the tender was not performed and in any case is not the subject-matter or either of the two suits filed by M/s. Cosmic (Sales) Corporation or the suit filed by Calcutta Municipal Corporation. 17. We cannot persuaded ourselves to enter into the merits of the controversy with respect to the allegedly higher prices quoted by M/s. Cosmic (Sales) Corporation and the award of contract in their favour for the reason that the same is the subject-matter in the two pending suits, references to which have been made supra. The contracts were awarded pursuant to the tenders floated by Calcutta Municipal Corporation, there is an inbuilt procedure, as there should be when a public body such as the Calcutta Municipal Corporations awards contracts. There is a Screening Committee which examines in detail the bid or offers received pursuant to public notices, the eligibility of the tenderer as also the capability of the tenderer to perform the contract. If, awarded. If, as has been alleged by Calcutta Municipal Corporation that Three Tenderers are closely connected and quoted different rates, it was for the authorities concerned in the Calcutta Municipal Corporation to have verified the same while considering the eligibility of the tenderers. 18. Another aspect that has emerged in the instant matter is a letter dated 8th August, 1997 said to have been written by M/s. Larsen & Toubro Ltd., which is at page 32 of the writ application. It is said to have been addressed by M/s Larsen & Toubro Ltd. to the Executive Engineer, Palta Water Works, Barrackpore, North 24-Parganas. Purport of the said letter in the confirmation by M/s Larsen & Toubro Ltd. that M/s. Cosmic (Sales) Corporation, M/s. Freedman & M/s K.B. Corporation who participated in the tenders are approved authorized dealers of M/s. Larsen & Toubro Ltd. and with respect to the price variation it purports to State that the dealers can quote different rates and M/s. Larsen & Toubro Ltd. do not interfere with the commercial aspect of the dealer. 19. M/s. Larsen & Toubro Ltd. have categorically denied the said letter and stated that it is a fabricated document and is not a letter issued by it. 19. M/s. Larsen & Toubro Ltd. have categorically denied the said letter and stated that it is a fabricated document and is not a letter issued by it. The purported letterhead and the alleged signature appearing on the land letter is not of a person authorized or competent to sign the letter on behalf of M/s. Larsen & Toubro Ltd. 20. Mr. Deb appearing for M/s. Larsen & Toubro Ltd. in fact submitted that with a view to keep its reputation it enjoys in the commercial world, his client is ready to face any enquiry. 21. We are, therefore, of the view that an enquiry needs to be conducted by the State through the C.I.D. with respect to the awarding of tenders in respect of the Butter Fly Valves and to see whether there has been any fraud or collusion in the Award of the said contracts to M/s. Cosmic and responsibility, if any, can be fastened on the Officers of the Corporation. 22. We are, further of the view that the State should cause an enquiry to be made with respect to the letter dated 8.8.97 as to whether it is forged and fabricated and for that purpose, appropriate action needs to be taken by the State against person or persons responsible therefore by initiating appropriate proceedings by lodging complaint with the concerned police authorities. In the event F.I.R. (s) are lodged or complaint petitioners are filed, the same shall be considered and disposed of by the concerned Court in accordance with law. This application is disposed of with the aforementioned direction.