JUDGMENT : A.K. GOSWAMI, J. 1. Heard Mr. M. Dutta, learned counsel for the appellant. Also heard Mr. S.K. Medhi, learned Sr. standing counsel, Forest, appearing for respondent Nos.1 and 2; and Mr. N. Borah, learned counsel appearing for respondent No.8. 2. This writ appeal is presented against the judgment and order dated 18.05.2018 passed by the learned Single Judge, dismissing the writ petition filed by the petitioner, holding, in essence, that the respondent authority was justified in rejecting the tender of the petitioner, as the petitioner had not fulfilled an essential requirement of submission of Sales Tax Clearance Certificate. 3. A Sale Notice dated 27.08.2013 under Rules 32(1) and 33(1) of the Assam Minor Mineral Concession Rules, 2013 was issued for grant of mining contract for Buroi Sand, Gravel Mahal No.3 for a period of 7 years, by the respondent No.7, Divisional Forest Officer, Sonitpur East Division. The petitioner and the respondent No.8 along with 2 other tenderers had participated in the said tendering process. The petitioner emerged as the highest bidder at his bid value of Rs. 13,55,501/- per annum. The respondent No.8 had submitted his tender for Rs. 12,85,000/- per annum. 4. The Principal Chief Conservator of Forests and Head of Forest Force, Assam, issued a provisional Letter of Intent dated 18.12.2013 in favour of the petitioner for the period of 7 years for the total quantity of 14000 cum of sand and 14000 cum of gravel at his annual contract bid of Rs. 13,55,501/-. The respondent No.8 had challenged the said Letter of Intent by filing a writ petition before this Court, which was numbered as WP(C) No.192/2014. The said writ petition was disposed of by an order dated 10.01.2014 granting liberty to the petitioner therein (respondent No.8 herein) to approach the appellate authority. It was observed that status quo as on that date shall be maintained till the appeal is disposed of provided the appeal was preferred within 7 days. The appellate authority passed an order on the appeal on 19.06.2014 holding that while the tender of the respondent No.8 is valid, the tender of the petitioner is defective as the petitioner did not submit the Sales Tax Clearance Certificate in Form No.63, which was a mandatory requirement to be fulfilled for the tender to be valid. The appellate authority passed an order on the appeal on 19.06.2014 holding that while the tender of the respondent No.8 is valid, the tender of the petitioner is defective as the petitioner did not submit the Sales Tax Clearance Certificate in Form No.63, which was a mandatory requirement to be fulfilled for the tender to be valid. Accordingly, the Principal Chief Conservator of Forests, Assam, was directed to issue necessary directions to the Divisional Forest Officer, Sonitpur East Division to issue Letter of Intent to the respondent No.8 herein. 5. Having regard to the issue involved, it will be appropriate to extract Clause 13 of the Sale Notice, which reads as follows:- "13. The tender papers must be accompanied with the following documents: (a) Passport size photograph of tenderer (Attested) (b) A demand draft for the earnest money (c) PAN No. TIN (in respect of VAT) Bank A/C No. Telephone No. res/ Mobile No. etc to be mentioned in the tender form. (d) A financial soundness certificate from the concerning D.C., SDO ascertaining the financial capability to operate the mining contract. (e) Other information required to be submitted as stated in the tender form Assam Minor Mineral Concession Rules, 2013." 6. As the stipulation of submission of Sales Tax Clearance Certificate was not engrafted in the Sale Notice, reliance is placed by Mr. Medhi and Mr. Borah on Clause 13(c) of the Sale Notice to contend that such a requirement is to be found in the Tender From, which is annexed at page 50 of the writ appeal. 7. Pointed attention of the Court was drawn to the following portion of the Tender Form:- "............... Further the following documents are enclosed herewith: [use tick mark () whichever applicable] (a) Up to date Income Tax clearance Certificate of the Tenderer (b) Up to date Sales Tax clearance certificate of Tenderer (c) Financial Soundness certificate of the Tenderer issued by D.C./SDO. (d) Caste certificate (wherever applicable) (e) Two copies of Passport size photograph of the Tenderer dully attested (f) Self attested Photocopy of the PAN card of the Tenderer (g) In case of a Co-operative Society or Firm or Joint Stock Company (i) Original or certified copy of the Registration Certificate from the Registered concern in Assam. (d) Caste certificate (wherever applicable) (e) Two copies of Passport size photograph of the Tenderer dully attested (f) Self attested Photocopy of the PAN card of the Tenderer (g) In case of a Co-operative Society or Firm or Joint Stock Company (i) Original or certified copy of the Registration Certificate from the Registered concern in Assam. (ii) The certified copy of the resolution authorizing the persons, who signs the Tender to manage the business of such Society/Firm or Company concerned (iii) Statement regarding authorised subscribed and paid-up on it. Signature of the Tenderer Date" 8. A perusal of same does not persuade the Court to take a view that the intending tenderers were directed to submit the documents appearing from (a) to (g). If the intention of the tendering authority was that the Sales Tax Clearance Certificate has to be submitted, it ought to have specifically mentioned about the same either in the Sale Notice or in the Tender Form. The authority ought to have clearly, unambiguously and with clarity laid down essential conditions for a tender to be valid, which is not the case herein. When there was no stipulation for submission of Sales Tax Clearance Certificate either in the Sale Notice or in the Tender Form, we are of the considered opinion that the learned Single Judge committed error of law in holding that the tender submitted by the petitioner did not conform to the Sale Notice requirements. The petitioner was otherwise the highest tenderer and the difference in rates over a period of 7 years, would be around Rs. 5,00,000/-. 9. In view of the above discussion, we set aside the impugned order of the learned Single Judge. The writ appeal is allowed. 10. The respondent authority will take consequential action. If in the meantime any Letter of Intent had been issued in favour of the respondent No.8 pursuant to the order of the learned Single Judge, the same shall not be given effect to.