JUDGMENT 1. THE appellant is a Co-operative Society registered under the West bengal Co-operative Societies Act and Rules framed there under. The appellant claims that under a valid certificate issued by the Co-operative societies Department, the society is eligible to purchase consumer goods and to supply the same in different institutions. The appellant also claims that the society is eligible for exemption from payment of earnest money and security deposit against Government tenders in terms of G. O. No. 4141 (68)/co-op. dated 24th November, 1966 of the Co-operative department. The certificate has been renewed from time to time. For the year 2007/2008, the Chief Medical Officer of Health, Burdwan issued a tender notice for supply of cooked diet in different hospitals of the district. The appellant participated in the aforesaid tender process along with others. The tender was due to be opened on 25th September, 2007. The opening of the tender was delayed, as respondent No. 1, viz., Shiba Prasad banerjee filed a writ petition being W. P. No. 26702 (W) of 2008 in which interim orders had been issued. Ultimately the writ petition was disposed of with a direction to open the tender, which was actually opened on 6th November, 2008. On opening the tender the appellant was found to be successful. This prompted the respondent No. 1 to file a subsequent writ petition, being W. P. No. 32307 (W) of 2008. In this writ petition, the respondent No. 1 had prayed for issuance of a writ in the nature of mandamus directing the respondents to withdraw, cancel or quash the work-order issued in favour of successful tenderers. Respondent No. 1/ writ petitioner had also made a prayer for a direction upon the State respondents to take steps against private respondent No. 6, being the appellant herein and the concerned officials for allowing exemption in respect of earnest money and security deposit in favour of the appellant. After hearing counsel for the parties, the learned Single Judge was pleased to allow the writ petition with a direction that the appellant/respondent no. 6 would only be entitled to commence supply, upon deposit of the security deposit, in terms of the tender document. Aggrieved against the aforesaid directions, the Co-operative Society has filed the present letters patent appeal. 2. WE have heard the learned Counsel for the parties. 6 would only be entitled to commence supply, upon deposit of the security deposit, in terms of the tender document. Aggrieved against the aforesaid directions, the Co-operative Society has filed the present letters patent appeal. 2. WE have heard the learned Counsel for the parties. It is submitted by the learned Counsel for the appellant that the society is duly registered under the West Bengal Co-operative Societies Act and the Rules. It is also duly certified to be eligible for exemption from payment of earnest money and security deposit against the Government tenders on the basis of general order issued by the State of West Bengal. In support of this submission, the learned Counsel relied on the certificates which had been attached with the stay application. Learned Counsel also made a reference to the actual tender notice and submitted that the tender notice itself provided for exemption to the Co-operative Societies, not only from payment of earnest money, but also from security deposit. It is submitted that the learned Single Judge erred in law in concluding that the tender notice did not provide for exemption from furnishing of security deposit. Learned Counsel appearing for the respondent No. 1/writ petitioner, however, submitted that a perusal of the tender document would clearly show that Co-operative Societies are entitled to claim exemption only with regard to the deposit of earnest money. So far as earnest money is concerned, the tender notice makes an express provision with regard to the same. However, with regard to security, the tender notice only provides that the amount deposited by the successful tenderer by way of earnest money shall be converted into security deposit. This presupposes that only the earnest money of a tenderer who has not claimed any exemption from deposit of earnest money, can be converted into security deposit. Learned Counsel further submitted that in case the interpretation placed on the tender document by the counsel for the appellant is accepted, it would amount to introducing new terms into the tender documents. This, according to the learned Counsel, cannot be permitted. In support of this submission the learned Counsel relied on two judgments of the Supreme Court- (1) Paragraph-13 of the judgment in the case reported in 2000 (5) SCC 287 and (2) Paragraph -23 of the judgment in the case reported in 2001 (2) SCC 451 . 3. This, according to the learned Counsel, cannot be permitted. In support of this submission the learned Counsel relied on two judgments of the Supreme Court- (1) Paragraph-13 of the judgment in the case reported in 2000 (5) SCC 287 and (2) Paragraph -23 of the judgment in the case reported in 2001 (2) SCC 451 . 3. WE have considered the submissions made by the learned counsel for the parties. We may just notice here that the tender notice itself clearly provides that the Co-operative Societies would be entitled to claim exemption from payment of earnest money as also security deposit. The tender notice also specifically provides that all tenders shall be dealt with as per Rule 47 and 47 (a) of the West Bengal Financial Rules, Vol. 1 (as amended from time to time). The notice clearly provides that the tenderers will be deemed to have acquainted themselves with these rules. It has been brought to our notice by the learned Counsel appearing for the State of West Bengal that the State of West Bengal, through its Finance department, has issued a notification dated 19th November, 2004 substituting Rule 47 of the West Bengal Finance Rules with a new rule, where the sub-rule 7 reads as follows:-"unless otherwise exempted by any Special Rules or order of the Government, Security in the form prescribed in Rule 25 of these rules, shall in all cases, be taken for due fulfillment of a contract. " 4. HE further submitted that the State of West Bengal had also issued a General Order on the subject of exemption from payment of earnest money/security deposit against Government tenders. The instructions which contained in Memo No. 4141 (68)-Co-op. dated 24. 11. 1966 provide as under :- "subject: Exemption from payment of Earnest Money/ Security deposit against Govt. Tenders. Source: Memo No. 4141 (68) Co-op. dated 24. 11. 1966 of co-operation Department. The undersigned is directed to say that at present many co-operative Societies are Supplying Goods and Services to government Department against TENDERS and ORDERS. Under the normal rules Suppliers to Government Offices have to furnish earnest Money and Security Deposit against Government Tenders and Orders. Tenders. Source: Memo No. 4141 (68) Co-op. dated 24. 11. 1966 of co-operation Department. The undersigned is directed to say that at present many co-operative Societies are Supplying Goods and Services to government Department against TENDERS and ORDERS. Under the normal rules Suppliers to Government Offices have to furnish earnest Money and Security Deposit against Government Tenders and Orders. The Co-operative Societies having limited resources can ill afford to block an appreciable portion of their working capital as Earnest Money and Security Deposit to avail of the Opportunity of Government Tenders in completion with the other private traders in the field. 2. In the circumstances, for promotion and extension of co-operative movement in the State, the Governor has been pleased to allow as a special case, the Co-operative Societies Supplying goods and/or Services to any Government Departments exemption FROM PAYMENT OF EARNEST MONEY AND security DEPOSIT AGAINST THE TENDERS AND ORDERS of the Department provided such cases are duly recommended by the registrar of Co-operative Societies, West Bengal. 3. This order issues with the concurrence of Finance department vide their unofficial No. 197 dated 25th May, 1966. " A bare perusal of the aforesaid circular would clearly show that the exemption is granted to Co-operative Societies as the Societies have limited resources and can ill afford to block an appreciable portion of their working capital as earnest money and security deposit to avail the opportunity of government tenders in competition with other private traders in the field. Therefore, for promotion and extension of the Co-operative Movement in the state, the Government provided exemption to the Co-operative Societies from payment of earnest money and security deposit against the tenders and orders of the department. 5. IN our opinion the aforesaid Circular leaves no manner of doubt that the appellant herein was entitled to claim exemption, not only from deposit of earnest money, but also from furnishing security deposit. We may notice here that the two judgments cited by the learned Counsel for the respondent no. 1 are wholly inapplicable in the facts and circumstances of this case. We are also of the considered opinion that the aforesaid two paragraphs of the judgments relied upon by the learned Counsel for the respondent No. 1 do not lay down any principle of law. Therefore, we find absolutely no merit in the submissions made by the learned Counsel for the respondent No. 1. 6. We are also of the considered opinion that the aforesaid two paragraphs of the judgments relied upon by the learned Counsel for the respondent No. 1 do not lay down any principle of law. Therefore, we find absolutely no merit in the submissions made by the learned Counsel for the respondent No. 1. 6. WITH the above observations, the appeal is allowed by treating the same as on day's list. The judgment of the learned Single Judge is set aside. The application for stay is disposed of accordingly. Xerox certified copy of this order, if applied for, be given to the learned Counsel for the parties.