High Court of KeralaSingle Judge2023-12-04Writ petitions allowed; impugned proceedings se...

REENA ENGINEERS AND CONTRACTORS (P) LTD. v. KERALA WATER AUTHORITY AND OTHERS

Case / Petition Number:WP(C) Nos. 39649/2023; 37595/2023; 37596/2023; 37626/2023; 39595/2023

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: Devan Ramachandran
Judgment Date: 2023-12-04
Court Decision / Holding: Writ petitions allowed; impugned proceedings set aside; the competent Authority of the KWA is directed to hear the petitioners and assess their claim to determine whether they are liable to pay cess under KCWWF. The inquiry must consider documentary materials and afford the petitioners a hearing. Until the orders are communicated, action to recover any amount from the petitioners’ bill towards KCWWF cess is deferred, and any amounts already collected should be refunded if the assessment finds no liability. The decision should be expeditiously communicated, with citations to the precedents where relevant.
Final Disposition: Writ petitions allowed; impugned proceedings set aside; KWA to hear and assess liability; deferral of recovery until orders are communicated; possible refund if not payable; orders to be issued expeditiously and in light of cited precedents.

Parties to the Case

Appellants / Petitioners

REENA ENGINEERS AND CONTRACTORS (P) LTD.

Respondents

KERALA WATER AUTHORITY
KERALA CONSTRUCTION WORKERS WELFARE FUND BOARD

Legal Representation & Advocates

Counsels for Petitioners

• P. SHANES METHAR
• N. KRISHNA PRASAD

Counsels for Respondents

• Sri P. M. Johny-SC

Case Synopsis & Summary

These writ petitions, heard together due to analogous facts and reliefs, challenge the application of the Kerala Construction Workers Welfare Fund (KCWWF) cess to a contractor engaged by the Kerala Water Authority (KWA). The petitioner, Reena Engineers and Contractors (P) Ltd., contends that it only supplies materials for pipeline works and has no role in the construction, hence cannot be liable to KCWWF cess; they rely on judicial observations in Poulose v. State of Kerala and Kerala Construction Workers Welfare Fund Board v. State of Kerala to support a non-liability stance. The KWA counters that a contractor’s obligation to pay cess under KCWWF is triggered whenever construction work is involved, and that even supply of materials may be part of the construction process, thereby making cess payable. The court acknowledges a factual dispute regarding the contract’s nature and warns against unilateral deduction or denial of due process without a hearing. It ultimately allows the writ petitions, sets aside the impugned proceedings, and directs the KWA to hear the petitioners and assess their claims. The directive contemplates a fresh assessment of liability, a deferral of recovery until orders are issued, and a possible refund if the petitioners are found not liable, with reference to the precedents.

Provisions of Law Cited

Kerala Construction Workers Welfare Fund Act (KCWWF Act)

Submissions & Arguments

Contentions of Appellants / Petitioners

1) The petitioners submit they are only material suppliers under KWA contracts and not engaged in construction; therefore KCWWF cess cannot be levied against them. 2) They contend the 1% cess deduction is automatic and without proper assessment or hearing, violating due process. 3) They rely on Poulos e v. State of Kerala and Kerala Construction Workers Welfare Fund Board v. State of Kerala to support a non-liability stance for pure material suppliers. 4) They argue factual disputes exist about the contract’s nature and that KWA must assess and provide a hearing before any deduction. 5) They seek setting aside the impugned proceedings and an order directing the competent authority to determine liability after considering documentary evidence, with a possibility of refund if cess is not payable. 6) They urge the court to ensure future collection is legal, with due process and in line with precedents.

Contentions of Respondents

1) The respondents contend that once a contractor is involved in construction works, the obligation to pay KCWWF cess is clear, and that deductions from bills are a legitimate enforcement of the Act. 2) They argue that even if the petitioner claims to be only a material supplier, the contract’s nature may be integral to construction, making cess payable. 3) They assert there is no failure of due process or misapplication of the Act, and that the petitions should fail to exempt liability. 4) They request the court to dismiss the petitions and uphold the cess collection as per KCWWF Act, asserting welfare of workers and statutory compliance as justification.

Cited Precedents (2)

Case Name	Citation	Treatment	Explanation
Poulose and others v. State of Kerala and others	1993(3) ILR Kerala 675	Mentioned Only	Petitioners cited this precedential decision to support their non-liability position; the court mentions the case but does not rely on it as controlling the outcome, instead directing a fresh assessment with due process.
Kerala Construction Workers Welfare Fund Board v. State of Kerala	1995(2) KLT 724	Mentioned Only	Petitioners cited this decision as supportive; the court references the precedents to inform consideration but does not distinguish or apply it as a sole basis for the judgment.

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Extracted Judgment Text

Exact text extracted from official judgment records.

## `IN THE HIGH COURT OF KERALA AT ERNAKULAM` ## `PRESENT` ## `THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN` ``` MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 ``` ## `WP(C) NO. 39649 OF 2023` ## `PETITIONER:` ``` REENA ENGINEERS AND CONTRACTORS (P) LTD. REP. BY ITS MANAGING DIRECTOR, 602, SHIV TOWER, PATTO PLAZA, PANAJI, GOA, PIN - 403001 BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD ``` ## `RESPONDENTS:` |`1`|`KERALA WATER AUTHORITY`| |---|---| ||`REP. BY ITS MANAGING DIRECTOR, JALABHAVAN, VELLAYAMBALAM,`| ||`THIRUVANANTHAPURAM, PIN - 695033`| |`2`|`THE SUPERINTENDING ENGINEER,`| ||`O/O. SUPERINTENDING ENGINEER, P H CIRCLE - MALAPPURAM,`| ||`KERALA WATER AUTHORITY,MALAPPURAM, PIN - 676505`| |`3`|`THE EXECUTIVE ENGINEER,`| ||`O/O. EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT`| ||`DIVISION-MALAPPURAM, MALAPPURAM, PIN - 676505`| |`4`|`KERALA CONSTRUCTION WORKERS WELFARE FUND BOARD`| ||`REP. BY ITS CHAIRMAN, NIRMAN BHAVAN, METTUKKADA,`| ||`THYCAUD.P.O., THIRUVANANTHAPURAM, PIN - 695014`| ``` SRI P M JOHNY-SC ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH WP(C).37595/2023, 37596/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 2 ## `IN THE HIGH COURT OF KERALA AT ERNAKULAM` ## `PRESENT` ## `THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN` ``` MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 ``` ## `WP(C) NO. 37595 OF 2023` ## `PETITIONER:` ``` REENA ENGINEERS AND CONTRACTORS (P) LTD. REP. BY ITS MANAGING DIRECTOR, 602, SHIV TOWER, PATTO PLAZA, PANAJI, GOA, PIN - 403001 BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD ``` ## `RESPONDENTS:` - `1 KERALA WATER AUTHORITY REP. BY ITS MANAGING DIRECTOR, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM, PIN - 695033` - `2 THE SUPERINTENDING ENGINEER, O/O. SUPERINTENDING ENGINEER, P H CIRCLE - KOZHIKODE, KERALA WATER AUTHORITY, MALAPARAMBA.P.O, KOZHIKODE, PIN - 673009` - `3 THE EXECUTIVE ENGINEER, O/O. EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION-KOZHIKODE, MALAPARAMBA.P.O., KOZHIKODE., PIN - 673009` - `4 THE KERALA CONSTRUCTION WORKERS WELFARE FUND BOARD, REP. BY ITS CHAIRMAN, NIRMAN BHAVAN, METTUKKADA, THYCAUD.P.O., THIRUVANANTHAPURAM, PIN - 695014` ## `SRI P M JOHNY-SC` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH WP(C).39649/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 3 ## `IN THE HIGH COURT OF KERALA AT ERNAKULAM` ## `PRESENT` ``` THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN ``` ``` MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 ``` ## `WP(C) NO. 37596 OF 2023` ## `PETITIONER:` ``` REENA ENGINEERS AND CONTRACTORS (P) LTD. REP. BY ITS MANAGING DIRECTOR, 602, SHIV TOWER, PATTO PLAZA, PANAJI, GOA, PIN - 403001 BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD ``` ## `RESPONDENTS:` ``` 1KERALA WATER AUTHORITY REP. BY ITS MANAGING DIRECTOR, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM, PIN - 695033 2THE SUPERINTENDING ENGINEER, O/O. SUPERINTENDING ENGINEER, P H CIRCLE - THRISSUR, KERALA WATER AUTHORITY, HIGH ROAD, SAKTHAN THAMPURAN NAGAR,THRISSUR., PIN - 680001 3THE EXECUTIVE ENGINEER, O/O. EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION-NATTIKA, THRISSUR., PIN - 680566 4THE KERALA CONSTRUCTION WORKERS WELFARE FUND BOARD, REP. BY ITS CHAIRMAN, NIRMAN BHAVAN, METTUKKADA, THYCAUD.P.O., THIRUVANANTHAPURAM, PIN - 695014 ``` ## `SRI P M JOHNY-SC` T `HIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH WP(C).39649/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 4 ## `IN THE HIGH COURT OF KERALA AT ERNAKULAM` ## `PRESENT` ``` THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN ``` ``` MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 ``` ## `WP(C) NO. 37626 OF 2023` ## `PETITIONER:` ``` REENA ENGINEERS AND CONTRACTORS (P) LTD. REP. BY ITS MANAGING DIRECTOR, 602,SHIV TOWER, PATTO PLAZA, PANAJI, GOA, PIN - 403001 BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD ``` ## `RESPONDENTS:` - `1 KERALA WATER AUTHORITY REP. BY ITS MANAGING DIRECTOR, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM, PIN - 695033` - `2 THE SUPERINTENDING ENGINEER O/O. SUPERINTENDING ENGINEER, P H CIRCLE - KOZHIKODE, KERALA WATER AUTHORITY, MALAPARAMBA.P.O, KOZHIKODE, PIN - 673009` - `3 THE EXECUTIVE ENGINEER, O/O. EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION-VATAKARA, VATAKARA.P.O., KOZHIKODE, PIN - 673101` - `4 THE KERALA CONSTRUCTION WORKERS WELFARE FUND BOARD REP. BY ITS CHAIRMAN, NIRMAN BHAVAN, METTUKKADA, THYCAUD.P.O., THIRUVANANTHAPURAM, PIN - 695014` ## `SRI P M JOHNY-SC` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH WP(C).39649/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 5 ## `IN THE HIGH COURT OF KERALA AT ERNAKULAM` ## `PRESENT` ## `THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN` ``` MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 ``` ## `WP(C) NO. 39595 OF 2023` ## `PETITIONER:` ``` REENA ENGINEERS AND CONTRACTORS (P) LTD REP. BY ITS MANAGING DIRECTOR, 602, SHIV TOWER, PATTO PLAZA, PANAJI, GOA, PIN - 403001 BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD ``` ## `RESPONDENTS:` ``` 1KERALA WATER AUTHORITY, REP. BY ITS MANAGING DIRECTOR, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM, PIN - 695033 2THE SUPERINTENDING ENGINEER O/O. SUPERINTENDING ENGINEER, P H CIRCLE - KOZHIKODE, KERALA WATER AUTHORITY, MALAPARAMBA.P.O, KOZHIKODE, PIN - 673009 3THE EXECUTIVE ENGINEER O/O. EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION-KOZHIKODE MALAPARAMBA.P.O., KOZHIKODE, PIN - 673009 4KERALA CONSTRUCTION WORKERS WELFARE FUND BOARD REP. BY ITS CHAIRMAN, NIRMAN BHAVAN, METTUKKADA, THYCAUD.P.O., THIRUVANANTHAPURAM, PIN - 695014 ``` ## `SRI P M JOHNY-SC` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH WP(C).39649/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 6 ## `JUDGMENT` ``` The petitioner in these matters – which have been heard together on account of the analogous facts and circumstances presented and similarity ``` ``` of the reliefs sought – is stated to be Works Contractors, engaged by the Kerala Water Authority (KWA). ``` ``` 2.The specific case of the petitioner is ``` ``` that they have been contracted with the ‘KWA’ only to supply materials for pipeline works being carried on by them; and that they have no ``` ``` connection with such construction work, or its allied performance. They argue that, obviously, therefore, no “Cess” under the Kerala ``` ``` Construction Workers Welfare Fund Act, could have been imposed against them, since the contracts ``` ``` entered into by them have no relation to the construction work at all, or to the construction ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 7 ``` workers. ``` ``` 3.The petitioners say that, however, in spite of this, 1% of their bill amount is sought ``` ``` to be now deducted towards “Cess” under the ``` ``` “KCWWF”; and consequently, that they have been constrained to approach this Court, through this writ petition. They assert that their contentions are supported by the judgments of this Court in Poulose and others v. State of Kerala and others ``` ``` [1993(3)ILR Kerala 675] and Kerala Construction WWF Board v. State of Kerala [1995(2) KLT 724]. ``` ``` 4.Sri.P.M.Johny – learned Standing Counsel for the ‘KWA’, however, in response to the afore submissions of Sri.P.Shanes Methar – learned counsel for the petitioner, argued that, since the petitioner is a contractor under the ‘KWA’, their obligation to pay “Cess” under the “KCWWF” is unmistakable and unavoidable. He argued that, ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 8 ``` as long as the petitioner is involved in construction works, they certainly have to pay “Cess” and they cannot refuse it in any manner whatsoever. ``` ``` 5.It is luculent from the afore rival ``` ``` positions that there is factual disputation as to ``` ``` the nature of the contracts entered into by the petitioner with the ‘KWA’. While they maintain ``` ``` that they are to only supply materials, without having any participation in the actual ``` ``` construction work; the ‘KWA’ appears to take the stand that, even the supply of materials is part of the construction work. ``` ``` 6.However, it must be borne in mind that ``` ``` “KCWWF” Scheme has a particular ambit to it and ``` ``` its purlieus are also well defined. It is only if all the criteria thereunder are satisfied, will the obligation of a contractor to pay “Cess” ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 9 ``` thereunder be attracted. ``` ``` 7.In the case at hand, as I have already said above, it is the specific contention of the petitioner that they only supply materials and have no part in the construction work. If this be so, certainly, it is a matter which the ``` ``` Superintendent or such other competent Authority ``` ``` of ‘KWA’ must consider, before imposing “Cess” upon them, through an automatic deduction from their bills. ``` ``` 8.When there is a clear factual dispute as ``` ``` afore, it would not be proper for one of the ``` ``` contracting parties unilaterally to impose a detriment on the other, citing that they are liable to pay “Cess”, without even making an ``` ``` assessment of the same and without affording them ``` ``` an opportunity of being heard. ``` ``` In the afore circumstances, I allow these ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 10 ``` writ petitions and set aside impugned proceedings ``` ``` and direct the competent Authority of the ‘KWA’ ``` ``` to hear the petitioner and assess their claim, ``` ``` that they are not liable to pay “Cess” under the ``` ``` “KCWWF” Act because, they only supply materials ``` ``` and not concerned with the construction work. ``` ``` The afore shall be done, after affording each ``` ``` of the petitioner an opportunity of being heard ``` ``` and after assessing their contentions and the ``` ``` germane documentary materials; thus culminating ``` ``` in an appropriate order and necessary action thereon, as expeditiously as is possible. This ``` ``` shall be done also adverting specifically to the ``` ``` declarations in the afore cited precedents. ``` ``` Needless to say, until such time as the afore ``` ``` is done and the resultant orders communicated to ``` ``` the petitioner, action to recover any amount from ``` ``` their Bill amounts towards “Cess” under the ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 11 ``` “KCWWF Act”, will stand deferred; and will be ``` ``` taken forward only after the said orders are ``` ``` communicated to them and in terms of the ``` ``` decisions will be arrived at. ``` ``` As a corollary, if, through the afore ``` ``` exercise, it is to be found that “Cess” under the ``` ``` “KCWWF Act” cannot be improved against the ``` ``` petitioner, then the amounts already collected ``` ``` from them under such head will be returned without any avoidable delay. ``` ``` Sd/- ``` ## `DEVAN RAMACHANDRAN` ``` JUDGE ``` ``` SAS ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 12 ## `APPENDIX OF WP(C) 37595/2023` |`PETITIONER’S EXHIBITS:`|| |---|---| |`ExhibitP1`|`TRUE COPY OF THE TENDER -E-TENDER NO.`| ||`SE/PHC/KKD/27/2022-23 OF THE SECOND RESPONDENT`| ||`DATED 02-08-2022`| |`ExhibitP2`|`TRUE COPY OF THE LETTER NO. 2133/D6/2022/PHC-`| ||`KKD DATED 24-10-2022 OF SECOND RESPONDENT`| ||`(WORK ORDER WITH ACCEPTED SCHEDULE)`| |`Exhibit P3`|`TRUE COPY OF THE SUPPLEMENTARY AGREEMENT NO. I`| ||`DATED 01-09-2023 TO AGREEMENT`| ||`NO.SE/PHC/KKD/26/2022-23 DATED 2-11-2022`| ||`(RELEVANT PAGES)`| |`Exhibit P4`|`TRUE COPY LETTER NO.REC/516/2023-24 DATED 21-`| ||`10-2023 SUBMITTED BY THE PETITIONER BEFORE`| ||`SECOND RESPONDENT`| |`Exhibit P5`|`TRUE COPY OF THE INTERIM ORDER DATED 7-11-2023`| ||`IN W.P.(C) NO. 36832 OF 2023`| `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 13 ## `APPENDIX OF WP(C) 37596/2023` ``` PETITIONER’S EXHIBITS: Exhibit P1TRUE COPY OF THE TENDER NOTICE -TENDER NO. 125/SE/PHC/ TSR/2022-23 DATED 20.12.2022 Exhibit P2TRUE COPY OF THE LETTER NO. KWA/PHC/TSR/D1/6241/2022 DATED 16-03-2023 OF SECOND RESPONDENT( WORK ORDER WITH ACCEPTED SCHEDULE) Exhibit P3TRUE COPY OF THE AGREEMENT NO. 82/SE/PHC/TSR/2022-23 DATED 31-03-2023 (RELEVANT PAGES) Exhibit P4TRUE COPY OF THE CB3 VOUCHER PERTAINING TO CC- FIRST & BILL OF EXT.P1 WORK DATED 12-09-2023 Exhibit P5TRUE COPY OF THE LETER DATED 19-10-2023 SUBMITTED BY THE PETITIONER BEFORE SECOND RESPONDENT Exhibit P6TRUE COPY OF THE INTERIM ORDER DATED 07-11- 2023 IN W.P.(C) NO. 36832 OF 2023 ``` `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 14 ## `APPENDIX OF WP(C) 37626/2023` ``` PETITIONER’S EXHIBITS: ``` |`Exhibit P1`|`TRUE COPY OF THE E-TENDER`| |---|---| ||`NO.SE/PHC/KKD/64/2022-23 DATED 7.12.2022`| |`Exhibit P2`|`TRUE COPY OF THE LETTER NO. 3218/D1/2022/PHC-`| ||`KKD DATED 09.03.2023 OF THE SECOND RESPONDENT`| ||`(WORK ORDER WITH ACCEPTED SCHEDULE)`| |`Exhibit P3`|`TRUE COPY OF AGREEMENT NO. SE/PHC/KKD/79/2022-`| ||`23 DATED 31-03-2023 (RELEVANT PAGES)`| |`Exhibit P4`|`TRUE COPY OF THE CB3 VOUCHER PERTAINING TO- CC`| ||`FIRST & PART BILL OF EXT.P1 WORK`| |`Exhibit P5`|`TRUE COPY OF THE CB3 VOUCHER PERTAINING TO- CC`| ||`SECOND & PART BILL OF EXT.P1 WORK DATED 15-06-`| ||`2023`| |`Exhibit P6`|`TRUE COPY OF THE LETTER NO. REC/575/2023-24`| ||`DATED 09.11.2023 SUBMITTED BY THE PETITIONER`| ||`BEFORE SECOND RESPONDENT`| |`Exhibit P7`|`TRUE COPY OF THE ORDER DATED 07-11-2023 IN`| ||`W.P.(C) NO. 36832 OF 2023`| `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 15 ## `APPENDIX OF WP(C) 39595/2023` |`PETITIONER’S EXHIBITS:`|| |---|---| |`Exhibit P1`|`TRUE COPY OF THE E- TENDER NO :`| ||`SE/PHC/KKD/44/2022-23 DATED 30/09/2022`| ||`PUBLISHED BY THE SECOND RESPONDENT`| |`Exhibit P2`|`TRUE COPY OF THE LETTER NO. 1537/D1/2021/PHC-`| ||`KKD DATED 20.12.2022 (WORK ORDER TOGETHER WITH`| ||`THE ACCEPTED SCHEDULE) OF THE SECOND`| ||`RESPONDENT`| |`Exhibit P3`|`TRUE COPY OF THE RELEVANT PAGES OF AGREEMENT`| ||`NO. SE / PHC /KKD / 48/2022-2023 DATED`| ||`18/01/2023`| |`Exhibit P4`|`TRUE COPY OF THE CB3 VOUCHER PERTAINING TO CC`| ||`FIRST & PART BILL DATED 17-02-2023`| |`Exhibit P5`|`TRUE COPY OF THE CB3 VOUCHER PERTAINING TO CC`| ||`SECOND & PART BILL DATED 8-2023`| |`Exhibit P6`|`TRUE COPY OF THE REPRESENTATION DATED`| ||`19.10.2023 SUBMITTED BY THE PETITIONER BEFORE`| ||`THE SECOND RESPONDENT`| |`Exhibit P7`|`TRUE COPY OF THE ORDER DATED 15-11-2023 OF`| ||`THIS HON'BLE COURT IN W.P.(C) NO. 37626 OF`| ||`2023`| ## `WP(C) Nos.39649/2023, 37595/2023, 37596/2023, 37626/2023, 39595/2023]` 16 ## `APPENDIX OF WP(C) 39649/2023` ``` PETITIONER’S EXHIBITS : ``` |`Exhibit P1`|`TRUE COPY OF THE TENDER NO.`| |---|---| ||`SE/PHC/MPM/53/2022-23 DATED 10-11-2022 OF THE`| ||`SECOND RESPONDENT`| |`Exhibit P2`|`TRUE COPY OF THE WORK ORDER NO.`| ||`SE/PHC/MPM/DB4/998/2022-23 DATED 08-12-2022 OF`| ||`THE SECOND RESPONDENT (TOGETHER WITH ACCEPTED`| ||`SCHEDULE)`| |`ExhibitP3`|`TRUE COPY OF THE AGREEMENT`| ||`NO.SE/PHC/MPM/50/2022-23 DATED 22-12-2022`| ||`(RELEVANT PAGES)`| |`ExhibitP4`|`TRUE COPY OF THE CB3 VOUCHER PERTAINING TO CC`| ||`FIRST & PART BILL DATED (NIL)`| |`Exhibit P5`|`TRUE COPY OF THE CB3 VOUCHER PERTAINING TO CC`| ||`SECOND & PART BILL DATED 21-03-2023`| |`Exhibit P6`|`TRUE COPY OF THE CB3 VOUCHER PERTAINING TO CC`| ||`THIRD & PART BILL DATED 21-10-2023`| |`Exhibit P7`|`TRUE COPY OF THE REPRESENTATION DATED`| ||`27.09.2023 SUBMITTED BY THE PETITIONER BEFORE`| ||`THE SECOND RESPONDENT`| |`Exhibit P8`|`TRUE COPY OF THE ORDER DATED 15-11-2023 OF`| ||`THIS HON'BLE COURT IN W.P.(C) NO. 37626 OF`| ||`2023`|