M/S Limin Enterprises And Anr vs. The State Of Ap And 6 Ors
Original PDF →Facts
M/s Limin Enterprises and its proprietor, Beli Gadi (petitioners), filed a writ petition seeking a direction for the release of outstanding payment amounting to Rs. 13,10,000/-. This amount is for works executed pursuant to three work orders issued by the Department of Power, Arunachal Pradesh, in February 2024. The petitioners submitted their bills after completing the work, but the payment had not been released. The respondent authorities, while not disputing the amount claimed for the executed works, raised doubts regarding the issuance of the work orders. They noted that the decision to execute the works was taken in 2022, but the work orders were issued in 2024, significantly after the stipulated implementation period of 45 days. Consequently, the authorities decided to conduct an inquiry into the matter.
Held
The Court held that the claim of the petitioners for the execution of works amounting to Rs. 13,10,000/- under the specified work orders is not disputed by the respondent authorities. While the respondents raised doubts regarding the delay in the issuance of the work orders, this did not negate the fact that the works were executed and the amount claimed was not contested. Therefore, the Court deemed it appropriate to dispose of the writ petition with a direction to the respondent authorities. The direction mandates the respondents to conduct an inquiry and verify the petitioners' claim. If the claim is found to be admissible, the petitioners are to be paid the outstanding amount of Rs. 13,10,000/-. The Court specified that this exercise should be completed within a period of three months from the date of the order. No specific GST provisions were discussed in detail, but the work orders themselves mention GST at 18%.
Key Issues
1. Whether the respondent authorities should be directed to release the undisputed payment of Rs. 13,10,000/- to the petitioners for works executed under work orders dated 23.02.2024 and 26.02.2024, despite doubts raised by the respondents regarding the delayed issuance of these work orders in contravention of the original decision taken in 2022? Petitioner's Contention: The petitioners argued that they have executed the works as per the issued work orders and submitted their bills. They contended that the amount of Rs. 13,10,000/- is undisputed and therefore, the respondent authorities should be directed to release the payment promptly. Respondent's Contention: The respondent authorities, represented by the learned Standing Counsel, Power Department, fairly submitted that the amount claimed by the petitioners is not disputed. However, they raised concerns about the issuance of the work orders in 2024, two years after the decision to execute the works was taken in 2022, and when the implementation was expected within 45 days. Due to these discrepancies, the respondents decided to conduct an inquiry into the matter.
Sections Cited
None explicitly discussed or applied in the judgment's reasoning, though GST is mentioned in the work orders.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
2026 Heard Mr. O. Duggong, learned counsel for the petitioners. Also heard Ms. P. Pangu, learned State counsel appearing for respondent Nos. 1 & 3 and Mr. L. Perme, learned Standing Counsel, Power Department, appearing for respondent Nos. 2, 4, 5, 6 & 7. 2. By filing this writ petition, the petitioners have prayed for a direction to the respondent authorities to release payment of the outstanding bill amounting of Rs. 13,10,000/- (Rupees Thirteen Lakhs Ten Thousand) for works executed pursuant to the work order Nos. BaED/EE/DB/WO/2023- 24/97, BaED/EE/DB/WO/2023-24/98 and BaED/EE/DB/WO/2023-24/105, dated 23.02.2024 and 26.02.2024. 3. The petitioner No. 1 is a proprietorship firm and the petitioner No. 2 is the proprietor of petitioner No.
The petitioner No. 1 was issued the following work orders: “GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF POWER, BASAR-791101 WORK ORDER State: A.P s/Division:BE Branch: T & D
Division:BaED Work Order NO. BaED/EE/DB/WO/2023-24/97 Dated 23/02/2024 Order of the work described in the Schedule is given to M/s Limin Enterprises, Tirbin Contractor to be executed as per the specification, rate and conditions appended below in the schedule SCHEDULE OF WORKS Sl.N o. Description of Item/Work Qnty. Rate (in Rs.) Unit Amount (in Rupees)
Page No.# 4/8 Details of Transformer to be Repaired:- i) Name of Sub-Station:-Dali Hydel ii) Transformer Capacity: 630 KVA iii) Voltage Ratio: 33/11 iv) Make:- v) Serial No. Shedule of Work 1 Re-filling of Transformer Oil 685 145 Ltr 99235.00 2 Wire for insulation with DPC (HT) side 339 700 Kg 237300.00 3 Wire for insulation with DPC (LT) side 175 700 Kg 122500.00 4 Insulation raw material for HV & LV Side 85 250 Kg 21250.00 5 Dismantling & re-assembly including heating, varnishing, painting & repair charges 1 18000 Job 18000.00 Total 498375.0 Add GST @ 18% 89707.50 Grand Total 588082.50 Say, Rs 5,88,083/- (Rupees five Lakh eighty eight thousand eighty three) only. CH:TO: MOA under BaED during 2023-24 (SH: Reapir of 630KVA Transformer) Terms & Conditions: 1 FOR: Power House, Basar 2 Rate: Is Inclusive of GST, all taxes & duties, freight & Insurance etc. 3 Quality: Sub-standard quality of materials shall be rejected in too. 4 TDS: Income tax and GST shall be deducted at source unless documents of exemption of payments are demonstrated by presenting purchase documents, tax clearance certificate / receipt for the items are produced along with the materials. 5 Validity: Validity of this order shall be 30 days only from the date of Issue of this order. 6 Payment:payment shall be made after satisfactory completion of work and subject to the availability of fund/LOC and on production of copy of PAN card. 7 Disputes: Any disputes arising out of this order shall be decided by the sole arbitrator appointed by the Department of Power, and legal juri iction shall be within Basar Court under District Magistrate,
Leparada
District,
Arunachal
Pradesh. 8 Time: The work should be completed within 1 (one) month. Cosignee: Assistant Engineer(E), Basar GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF POWER, BASAR-791101 WORK ORDER State: A.P s/Division:BE Branch: T & D
Division:BaED
Page No.# 5/8 Work Order NO. BaED/EE/DB/WO/2023-24/98 Dated 23/02/2024 Order of the work described in the Schedule is given to M/s Limin Enterprises, Tirbin Contractor to be executed as per the specification, rate and conditions appended below in the schedule SCHEDULE OF WORKS Sl.N o. Description of Item/Work Qnty. Rate (in Rs.) Unit Amount (in Rupees) Details of Transformer to be Repaired:- i) Name of Sub-Station:-Old Power House, Basar ii) Transformer Capacity: 500 KVA iii) Voltage Ratio: 33/11 iv) Make:- v) Serial No. Shedule of Work 1 Re-filling of Transformer Oil 450 145 Ltr 65250.00 2 Wire for insulation with DPC (HT) side 18 3500 Kg 63000.00 3 wire for insulation with DPC (LT) side 3 7500 Kg 22500.00 4 Raw material (Gasket, Vatkol insulation) 84 250 Job 21000.00 5 Dismantling & re-assembly including heating, varnishing, painting & repair charge 1 15000 Job 15000.00 6 New Copper wire 85 1150 Kg 97750.00 Total 284500.0 Add GST @ 18% 51210.00 Grand Total 335710.00 Say, Rs 3,35,710/- (Rupees three Lakh thirty five thousand seven hundred ten) only. CH:TO: MOA under BaED during 2023-24 (SH: Reapir of 630KVA Transformer) Terms & Conditions: 1 FOR: Power House, Basar 2 Rate: Is Inclusive of GST, all taxes & duties, freight & Insurance etc. 3 Quality: Sub-standard quality of materials shall be rejected in too. 4 TDS: Income tax and GST shall be deducted at source unless documents of exemption of payments are demonstrated by presenting purchase documents, tax clearance certificate / receipt for the items are produced along with the materials. 5 Validity: Validity of this order shall be 30 days only from the date of Issue of this order. 6 Payment:payment shall be made after satisfactory completion of work and subject to the availability of fund/LOC and on production of copy of PAN card. 7 Disputes: Any disputes arising out of this order shall be decided by the sole arbitrator appointed by the Department of Power, and legal juri iction shall be within Basar Court under District Magistrate,
Leparada
District,
Arunachal
Pradesh. 8 Time: The work should be completed within 1 (one) month.
Page No.# 6/8 Cosignee: Assistant Engineer(E), Basar GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF POWER, BASAR-791101 WORK ORDER State: A.P s/Division:BE Branch: T & D
Division:BaED Work Order NO. BaED/EE/DB/WO/2023-24/105 Dated 26/02/2024 Order of the work described in the Schedule is given to M/s Limin Enterprises, Tirbin Contractor to be executed as per the specification, rate and conditions appended below in the schedule. SCHEDULE OF WORKS Sl. No. Description of Item/Work Qnty. Rate (in Rs.) Unit Amount (in Rupees) Details of Transformer to be Repaired:- i) Name of Sub-Station:-Rilu, Ego, Padi I & II ii) Transformer Capacity: 25 KVA-4Nos iii) Voltage Ratio: (11/0.4) iv) Make:- v) Serial No. Shedule of Work 1 Servicing overhauling i/c opening the top cover, dismantling, washing, drying, varnishing, re-assembling, hearting & testing etc. as required. 4 6000.00 Job 24000.00 2 Supply and winding of HV copper coil by replacing of old with new one complete as required. 240
14 Kg 218433.60 3 Rewinding of HV/LV copper coil. 60
00 Kg 14280.00 4 Supply & refixing of insulating materials 4 4008.00 Job 16032.00 5 Supply & replacing of Gasket set complete 4 4200.00 Job 16800.00 6 Insulation Varnish 35
00 Ltr 22750.00 7 11 KV HT bushing studs for 25 KVA Transformer 4
00 No 2596.00 8 Cotton Tape 25
00 Roll 2375.00 9 Glass Tape 25
00 Roll 1825.00 10 Glass Paper 25
00 Sheet 2250.00 11 Soldering Wire 25
50 Kg 9187.50 12 Re-filling of Transformer oil 250
25 Ltr 54312.50
Page No.# 7/8 Total 384841.60 (-) Less for crap copper @ 75/- per Kg 55 Kg 4125 Grand Total Rs 380716.60 Say, 3,80,717/-/- (Rupees Three Lakh Eighty Thousand Seven Hundred Seventeen) only.”
It is submitted by Mr. Duggong, learned counsel for the petitioners, that pursuant to the aforesaid work orders issued to the petitioners, the petitioners have executed the works for an amount of Rs. 13,10,000/- (Rupees Thirteen Lakhs Ten Thousand). Thereafter, the bills were submitted to the respondent authorities, however, the same have not yet been paid as on date. Therefore, Mr. Duggong, learned counsel for the petitioners, submits that the respondent authorities may be directed to pay the aforesaid amount of Rs. 13,10,000/- (Rupees Thirteen Lakhs Ten Thousand) to the petitioners as the same is undisputed.
Mr. L. Perme, learned Standing Counsel, Power Department, while placing instructions, fairly submits that although the amount claimed by the petitioners is not in fact disputed, the issuance of the work orders itself raises doubt, as the decision for execution of the works in question was taken in the year 2022 and the work orders appear to have been issued to the petitioners in the year 2024 after a lapse of 2 (two) years, whereas the decision to execute the works was to be implemented within 45 days. In such view of the matter, the respondent authorities have decided to cause an enquiry into the matter.
Having considered that the claim of the petitioners for execution of the works for an amount of Rs. 13,10,000/- (Rupees Thirteen Lakhs Ten
Page No.# 8/8 Thousand) vide Work Order Nos. BaED/EE/DB/WO/2023-24/97, BaED/EE/DB/WO/2023-24/98 and BaED/EE/DB/WO/2023-24/105, dated 23.02.2024 and 26.02.2024, is not disputed by the respondent authorities except for raising doubt with regard to the issuance of the work orders, I deem it appropriate to dispose of the writ petition with a direction to the respondent authorities to make an enquiry and verify the claim of the petitioners and if found admissible, the petitioners be paid the claim amount of Rs. 13,10,000/- (Rupees Thirteen Lakhs Ten Thousand only). It is ordered, accordingly. The exercise as directed hereinabove, shall be carried out within a period of 3 (three) months from today.
The writ petition stands disposed of in terms of above. JUDGE Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.