ORDER Ramesh Sinha, CJ. 1. By the instant petition, the Petitioners seek the following reliefs: “1. That, this Hon’ble Court may kindly be pleased to call for the entire records pertaining to the construction of multilevel parking and calling of tender for allotment of shop. 2. That, this Hon’ble Court may kindly be pleased to issue an appropriate Writ/Order/Direction to quash the impugned tender notice and subsequent proceedings issued for allotment of shops in the multilevel car parking. 3. That, this Hon’ble Court may kindly be pleased to issue an appropriate Writ/Order/Direction to conduct a Fire and Safety Audit for the Building Complex before allotting the shops. 4. That, this Hon’ble Court may kindly be pleased to issue an appropriate Writ/Order/Direction to the Board of Directors of the Bilaspur Smart City Limited to implement reservation criteria as provided in Rule 8 of the Chhattisgarh Municipal Corporation (Transfer of Immovable Property) Rules, 1994, while implementing the object of the impugned tender. 5. That, this Hon’ble Court may kindly be pleased to issue an appropriate Writ/Order/Direction to Department of Home to constitute a Higher Power Committee in the Chairman any farmer DGP of the State to assess the security concern in a time bound manner due to construction of multilevel car parking building in the City Kotwali Premises. 6. That, this Hon’ble Court may kindly be pleased to issue an appropriate Writ/Order/Direction to implement such security measures which may be suggested by the High Power Committee for addressing the security concern of the police station and if the same could not be remedied then demolish the structure. 7. That, this Hon’ble Court may be pleased to pass any other order/relief that this Hon’ble Court may please deem fit and proper in the facts and circumstances of the case including grant of cost of the instant litigation.” 2. Facts of the case, in brief, are that the Respondent 3/Bilaspur Smart City Limited (BSCL) made a plan to build a Multi Level Car Parking Building in the main market of Bilaspur and identified the land of Home Department situated in the premises of City Kotwali Police Station, Bilaspur. Initially, the Home Department was averse to the idea of allowing a multi storied construction in the police station premises and as per media information the Inspector General of Police had even objected to the same. Initially, the Home Department was averse to the idea of allowing a multi storied construction in the police station premises and as per media information the Inspector General of Police had even objected to the same. However, later, the construction was conceded to and demand of the BSCL was allowed for the construction of car parking. The design, map and construction, everything was done for the creation of a multi level car parking. However, at much later stage, an idea of converting the ground floor of the same into 46 shops came in the mind of the officials of the BSCL. For converting the ground floor of the car parking building, walls have been erected in the manner that it has completely blocked the ventilation of the building. Moreover, the shops have been created by erecting steel divider which clearly shows that the building complex has not been designed and built as a shopping-cum-car parking complex, but, merely as a car parking building. No light and air is coming and thus the building has become very risky in terms of fire hazards. No map has been approved showing 46 shops in the complex (Annexure P1). The BSCL invited a tender on 9.2.2024 for allotment of shops in the City Kotwali Multi Level Car Parking. As per the schedule programme, last date for submission of the application for the same was 24.2.2024 5:00 p.m., whereas the last date for submission of tender (financial bid) (Annexure P2) was mentioned as 4:00 p.m. of 27.2.2024. The submitted bid was to be opened by 5:15 p.m. of 28.2.2024. The terms and conditions attached with the said tender form clearly state that the BSCL is an organisation for the time being whereas after its dissolution all assets and liabilities would belong to the Municipal Corporation Bilaspur. The said terms and conditions show that there is no provision for reservation of any of the categories of the Scheduled Castes (SC)/Scheduled Tribes (ST)/Other Backward classes (OBC) and Women/Handicapped/Transgender/Widow– Kin of Martyr/Ex-Military Men/Freedom Fighter etc. made for selling/disposing of the said 46 shops of the multi level parking complex. On 16.2.2024 a detailed news (Annexure P3) was published in a Hindi daily local newspaper Haribhumi regarding the said multi level car parking building and the proposed sale of the shops of the said multi level car parking complex. The news also contained certain violations in the said project. On 16.2.2024 a detailed news (Annexure P3) was published in a Hindi daily local newspaper Haribhumi regarding the said multi level car parking building and the proposed sale of the shops of the said multi level car parking complex. The news also contained certain violations in the said project. In September-October, 2023, the parent body of the BSCL, i.e., the Municipal Corporation, Bilaspur invited a similar tender (Annexure P4) for allotment of shops in the Recando Basti Commercial Complex. The terms and conditions attached with the said tender form make it apparent that certain reservations have been made in favour of different categories with a rider that the shops earmarked for a particular category would not be converted into another category. All the properties situated within the territorial jurisdiction of the Municipal Corporation and transfer of immovable properties are governed by Rule 8 of the Chhattisgarh Municipal Corporation (Transfer of Immovable Property) Rules, 1994 (henceforth ‘Rules of 1994’), which, in certain terms provide for reservation for the shops which are proposed to be transferred either by sale or by lease. Rule 8 makes it crystal clear that the impugned tender notice for allotment of the shops in the City Kotwali Multi Level Car Parking is in blatant violation of said Rule 8. It is mentioned in the said tender notice that the BSCL is succeeded by the Municipal Corporation Bilaspur and is already holding 50% equity stake in the same. The Property Rules of 1994 are squarely binding on the BSCL. Even the State Government which is 50% equity holder of the BSCL or even the Government of India which has provided certain financial aid to the BSCL for implementation of their projects are bound by the reservation rules and criteria while extending any state largesse to the general public. The land in question is a part of Police Station City Kotwali, Bilaspur. The ownership of the land is with Department of Home, State of Chhattisgarh. The BSCL has no right or title over the said land. The BSCL is not a competent authority to issue the impugned tender. Allowing the 46 shops to operate from the said Multi Level Car Parking Building in the City Kotwali premises would seriously compromise the security issue of City Kotwali Police Station. The BSCL has no right or title over the said land. The BSCL is not a competent authority to issue the impugned tender. Allowing the 46 shops to operate from the said Multi Level Car Parking Building in the City Kotwali premises would seriously compromise the security issue of City Kotwali Police Station. The Department of Home Affairs has allowed the Multi Storied Construction in the police station premises with a condition that the proceeds generated by sale of the shops would be utilized by the Department of Home Affairs for construction of houses for the police personnel. 3. Learned Counsel appearing for the Petitioners submitted that all the Respondents are ‘State’ as per Article 12 of the Constitution of India and, therefore, they are duty-bound to make provisions for upliftment of all the down trodden classes. Both the BSCL and the Municipal Corporation Bilaspur are bound by Rule 8 of the Property Rules of 1994 while disposing off any property situated within the territorial jurisdiction of Municipal Corporation Bilaspur. The Urban Development Department of the State Government is also duty-bound to adhere to the reservation rules and criteria while disposing off any of the shops mentioned in the impugned tender. The shops are being made on the ground floor of the Multi Level Car Parking Complex in illegal manner and no map has been passed by the competent authority therefor. Conversion of the ground floor into shops by closing ventilation has created a fire accident risk. There has been a complete nonapplication of mind by the Department of Home while allowing such a multi storied construction in the City Kotwali Police Station premises, which could cause a security concern. The grant received by the BSCL either from the Government of India or from the State Government of Chhattisgarh is exclusively for urban development and making Bilaspur a smart city and, therefore, the proceeds generated from the sale of the said shops would not be utilised in making houses or any other infrastructure for the Home Department. For construction of houses for police personnel and for other infrastructure needs, both the Government of India and the State Government of Chhattisgarh provide separate and special budget and, therefore, there is no justifiable nexus to divert the proceeds of sale of the shops to the Home Department for construction of houses. For construction of houses for police personnel and for other infrastructure needs, both the Government of India and the State Government of Chhattisgarh provide separate and special budget and, therefore, there is no justifiable nexus to divert the proceeds of sale of the shops to the Home Department for construction of houses. However, while concluding his submission, Shri Shrivastava, fairly submitted that he would only pray that the impugned action of the respondent no.3 for allotment of 46 shops may be struck down being in violation of Rule 8 of Rules of 1994 and this court may direct the respondent no. 2 & 3 to conduct a fair audit of the multilevel parking and shops and take appropriate measure for fire safety of the building. Hence, the instant petition deserves to be allowed. 4. Shri Prafull N. Bharat learned Senior Counsel assisted by Shri Shashank Thakur learned counsel appearing for respondent no.3 submitted that the Government of India, Department of Housing and Urban Affairs, launched a Smart City Mission (SCM) to fund different selected cities for standard development. The said mission was to be implemented through Special Purpose Vehicle Companies (SPVs). It was further submitted Mayor-in-Council, Municipal Corporation, Bilaspur (Respondent No.2) vide its resolution no. 19 in its meeting dated 09.12.2025 passed a resolution with respect to approval of Smart City Project and its financial planning and for approval of constitution of Special Purpose Vehicle (for short SPV). It is further submitted that powers and duties of the officers of the Respondent No.2 have been delegated to the SPV (BSCL) to take decision with respect to the urban body. By the said resolution BSCL has been granted operational freedom to execute the Smart City and has been authorised to collect the taxes and duties. Memorandum of Association of BSCL was framed under the Companies, Act 2013 and object of the BSCL is “build, develop, evict, install, alter, improve, renovate, recondition, buy sale or lease buildings, apartments and structures to carry on business of all types of civil constructions including roads, buildings, structures including steels, dams, bridges canal….”. BSCL is carrying out various infrastructure projects. BSCL decided to construct Multilevel Parking (for short MLCP) in City Kotwali premises. As the land was Nazool Land, no objection was given by Public Works Department vide its memo dated 11.01.2024 if 55400 square feet of land out of plot no. BSCL is carrying out various infrastructure projects. BSCL decided to construct Multilevel Parking (for short MLCP) in City Kotwali premises. As the land was Nazool Land, no objection was given by Public Works Department vide its memo dated 11.01.2024 if 55400 square feet of land out of plot no. 126 from Sheet No. 32 Khaparganj is provided to Respondent No.2 for public purpose. No objection was also given by the Superintendent of police vide its letter dated 09.01.2024 for use of said land for MLCP with a condition that a police station and quarters for Police personnel is constructed and given to the Police Department. As per City Kotwali Development Scheme total 14500 square meter (1,56,000 Sq. ft,) area in City Kotwali will be developed construction of MLCP, residential houses for Police personnel, smart Thana Building along with other development work. It was further submitted by Shri Bharat that initially there was no provision for shops in the City Kotwali Development Scheme. However, as no objection was given by the police department subject to condition that BSCL will construct New Thana Building and accommodation of police personnel and as such there was no budgetary allocation for construction of accommodation/quarters in the Smart City Scheme, in order to take care of financial implications towards construction of police station building and residential quarters for police personnel, it was decided to construct 46 of shops in the ground floor. It is further submitted that total 55400 Sq. ft. land from different plot and sheet nos. of Nazul land was allotted to respondent no.3 and respondent no.2. Their names were also recorded in the relevant land records. On the application of the BSCL. Vide its order dated 14.03.2024 no objection was given by office of Joint Director, Town and Country Planning. Regional Office, Bilaspur and map of MLCP and commercial area in the MLCP is approved. The Empowered Committee of BSCL also approved the recommendation of the technical committee with respect to inclusion of shops to generate revenue for construction of residential block in its meeting held on 04.01.2024. He submitted that allotment of shops will be done in a fair manner and the income received from the allotment of shops would be used for construction of police station building and residential quarters of police personnel. It was further submitted that the entire construction is done strictly as per the sanctioned map. He submitted that allotment of shops will be done in a fair manner and the income received from the allotment of shops would be used for construction of police station building and residential quarters of police personnel. It was further submitted that the entire construction is done strictly as per the sanctioned map. Main thrust of argument of Shri Bharat is that due to financial implications and crunch of funds the shops were constructed. On a pointed query from the Court he fairly submitted that Rules of 1994 is applicable on BSCL. He submits that funds generated from construction of shops and its allotment will be used for the welfare of police personnel for construction of their residential quarters and police station. He placed reliance on judgment of this Court dated 9th November 2006 passed in WP No 2375 of 2006 Bilaspur Infrastructure Pvt. Ltd. Vs. State of Chhattisgarh and others. He prays for dismissal of the writ petition (Public Interest Litigation). 5. No return was filed by other respondents. However, they supported the submissions of Shri Bharat. Mr. Ramakant Mishra, Deputy Solicitor General made a strenuous submission that the Rules of 1994 is not applicable to the BSCL. 6. In rejoinder, Shri Shrivastava submits that the respondent no.3 has allotted the shops without following the reservation as prescribed in Rule 8 of Rules of 1994. Despite an interim order of this Court that any allotment made, if any, shall be subject to final outcome of this writ petition, the respondent no.3 continued to allot the shops. 7. We have heard the learned Senior counsel and other counsel for the parties, considered their rival submissions and perused the records with utmost circumspection. 8. The controversy involved in this petition boils down to the fact as to whether the respondent no.3 can allot the shops without following the reservation as prescribed in Rules 8 of Rules of 1994 with a plea of scarcity/crunch of funds and financial implications. 9. Rule 8 of Rules of 1994 provides for reservation to Scheduled Castes and Scheduled Tribes in proportion of their population in the total population of the municipal area, for other backward classes fifteen percent, for widows and abandoned women three percentage, for specially able persons two percentage, for retired members of defence service two percentage, for freedom fighters two percentage, for educated unemployed five percentage, for ladies ten percentage. 10. 10. Way back Privy Council in case of Nazir Ahmad v. King Emperor, 1936 SCC OnLine PC 41 held that “that where a power is given to do a certain thing in a certain way the thing must be done in that way or not at all. Other methods of performance are necessarily forbidden.” A three Judge Bench of Hon’ble Supreme Court in a judgment reported as Chandra Kishore Jha v. Mahavir Prasad & Ors., (1999) 8 SCC 266 , held as under: “17....................It is a well-settled salutary principle that if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner. (See with advantage: Nazir Ahmad v. King Emperor [(1935- 36) 63 IA 372 : AIR 1936 PC 253 (II)], Rao Shiv Bahadur Singh v. State of V.P. [ AIR 1954 SC 322 : 1954 SCR 1098 ], State of U.P. v. Singhara Singh [ AIR 1964 SC 358 : (1964) 1 SCWR 57].) An election petition under the rules could only have been presented in the open court up to 16-5-1995 till 4.15 p.m. (working hours of the Court) in the manner prescribed by Rule 6 (supra) either to the Judge or the Bench as the case may be to save the period of limitation. That, however, was not done................” 11. The said principle of law was further reiterated by this Hon’ble Supreme Court in case of Cherukuri Mani v. Chief Secretary, Government of Andhra Pradesh & Ors., (2015) 13 SCC 722 wherein it was held as under: “14. Where the law prescribes a thing to be done in a particular manner following a particular procedure, it shall be done in the same manner following the provisions of law, without deviating from the prescribed procedure.............” 12. Placing reliance on the judgment of Nazir Ahmad (Supra) the Hon’ble Supreme Court in case of Municipal Corporation of Greater Bombay (MCGM) Vs. Abhilash Lal & others, (2020) 13 SCC 234 in paragraph 39 observed as under:- “39. The principle that if a statute requires a thing to be done in a particular manner, it should be done in that manner or not at all, articulated in Nazir Ahmad v. Emperor, AIR 1936 PC 253 , has found widespread acceptance. Abhilash Lal & others, (2020) 13 SCC 234 in paragraph 39 observed as under:- “39. The principle that if a statute requires a thing to be done in a particular manner, it should be done in that manner or not at all, articulated in Nazir Ahmad v. Emperor, AIR 1936 PC 253 , has found widespread acceptance. In the context of this case, it means that if alienation or creation of any interest in respect of MCGM’s properties is contemplated in the statute through a particular manner, that end can be achieved only through the prescribed mode, or not at all.” 13. As admitted by the respondent no.3 powers and duties of the officers of the Respondent No.2 have been delegated to the Respondent No.3 to take decision with respect to the urban body. As such respondent no.3 is exercising all the powers of respondent no.2 to build, develop, evict, install, alter, improve, renovate, recondition, buy sale or lease buildings, apartments and structures to carry on business of all types of civil construction including roads, buildings, structures including steels, dams, bridges canal etc. Therefore, respondent no.3 is bound by the laws applicable to respondent no.2 for carrying out its activities as stated above. 14. Reservation is a solution for many marginalised groups. It basically aims at empowering them. Reservation is one of the tools against social oppression and injustice against certain classes. Otherwise known as affirmative action, reservation helps in uplifting backward classes. To provide a level playing field for backward section as they can not compete with those who have had the access of resources and means. Here it is essential to quote paragraph 184.1 from the judgment of the Hon’ble Supreme Court in case of Janhit Abhiyan Vs. Union of India (EWS Reservation, (2023) 5 SCC 1 as under:- “184.1. Reservation is an instrument of affirmative action by the State so as to ensure allinclusive march towards the goals of an egalitarian society while counteracting inequalities; it is an instrument not only for inclusion of socially and educationally backward classes to the mainstream of society but, also for inclusion of any class or section so disadvantaged as to be answering the description of a weaker section…...” 15. The argument advanced by Shri Bharat that due to scarcity/crunch of funds and financial implication, the shops have been allotted is not convincing. The argument advanced by Shri Bharat that due to scarcity/crunch of funds and financial implication, the shops have been allotted is not convincing. Firstly State or its instrumentality cannot take the shelter of scarcity/crunch of funds and financial implication to bypass statutory requirement. Welfare State or its instrumentality are expected to strictly adhere to the statutory requirements. On this plea rights of people of marginalized society cannot be curtailed. Statutory protection given to them cannot be taken away by the respondent no.3 simply because of financial implication or scarcity of funds. No empirical data were placed before us to demonstrate as to how much fund would be generated on auction and allotment of shop which will benefit the respondent no.3 to carry out the constructions of police station and residential quarters for police personnel. Simply a pleading was made without any substantial backing or supporting documents. The judgment relied upon by Shri Bharat is not applicable in the facts of this case. 16. This court on 04.03.2024 passed an interim order “In the meanwhile, allotment made, if any, shall be subject to final outcome of this writ petition.” Hence fate of any allotment made before or during pendency of this writ petition would depend upon the result of this writ petition. From the discussion made herein-above, it is manifest that the respondent no.3 failed to abide by the Rule 8 of Rules of 1994. The defence put forth is not worth acceptance. So far as submission made by Shri Shrivastava with regard to fire and safety audit is concerned, no specific reply was given by the respondent no.3. Even otherwise it is imperative for safety of people. As a fallout, the writ petition deserves to be allowed. We pass the following order:- A/The allotment made by the respondent no.3 of the shops constructed at Multi level Car Parking in City Kotwali Premises, Bilaspur (C.G.) is hereby set aside/quashed. B/Bilaspur Smart City Limited (Respondent No.3) or Municipal Corporation, Bilaspur (Respondent No.2) as the case may be shall carry out the process of allotment of shops constructed at Multi level Car Parking in City Kotwali Premises, Bilaspur (C.G.) adhering to the reservation criteria as per Rule 8 of Chhattisgarh Municipal Corporation (Transfer of Immovable Property) Rules, 1994. B/Bilaspur Smart City Limited (Respondent No.3) or Municipal Corporation, Bilaspur (Respondent No.2) as the case may be shall carry out the process of allotment of shops constructed at Multi level Car Parking in City Kotwali Premises, Bilaspur (C.G.) adhering to the reservation criteria as per Rule 8 of Chhattisgarh Municipal Corporation (Transfer of Immovable Property) Rules, 1994. C/In the event the adequate candidates/aspirants are not available as required under Rule 8 of Chhattisgarh Municipal Corporation (Transfer of Immovable Property) Rules, 1994, Bilaspur Smart City Limited (Respondent No.3) and/or Municipal Corporation, Bilaspur (Respondent No.2) as the case may be proceed with the allotment of shops without insisting upon Rule 8 of Chhattisgarh Municipal Corporation (Transfer of Immovable Property) Rules, 1994. D/Bilaspur Smart City Limited (Respondent No.3) and/or Municipal Corporation, Bilaspur (Respondent No.2) as the case may be shall carry out the fire and safety audit of the Multi Level Car Parking in City Kotwali Premises, Bilaspur (C.G.). 17. With the above directions, this writ petition is allowed. 18. No cost.