Facts of the Case
The petitioner was a company engaged in the
business of software development, data processing and digitalization.
In 2016, respondent No. 2 requested the petitioner
company to develop 11 Android software applications for monitoring
various schemes implemented by the respondent department. The petitioner
accordingly developed the 11 applications.
The petitioner thereafter sought settlement of
payment for the work performed and submitted a representation dated 19.03.2018.
However, by Memo No. 12023/18/2018/AH1 dated
07.09.2018, respondent No. 1 disapproved permission to make payment to the
petitioner company. The stated ground was that the proposal had been submitted
with extreme delay for Government approval and that there was no adequate
justification for such delay.
Aggrieved by the rejection memo, the petitioner
approached the High Court through Writ Petition No. 1347 of 2022.
The record showed a detailed sequence of
departmental actions concerning the applications:
- The petitioner had addressed letters dated 16.03.2017 and 05.06.2017
to respondent No. 2.
- By letter dated 28.06.2017, respondent No. 2 requested the
petitioner to furnish certain information for further action.
- The petitioner furnished the required information.
- A committee meeting of technical officers for evaluation of the
Android applications was held on 27.12.2017.
- The developer gave a demonstration of the applications.
- The committee opined that the applications could also be
field-tested and suggested that they be sent to the State e-Governance
Mission Team Section, Information Technology, Electronics and
Communications Department for evaluation, vetting, and separate
valuation of application-development and maintenance charges.
- On 12.01.2018, respondent No. 2 requested the SeMT Section
to vet the 11 Android applications and undertake valuation of development
and maintenance charges.
- By proceedings dated 12.01.2018, certain veterinarians were
also requested to conduct field testing of the applications.
- In February 2018, after evaluation, the Head of the SeMT Section
normalized the cost at ₹47,03,000 excluding GST, covering
development charges, total support and change requests, against the
petitioner’s estimated cost of ₹51,85,600.
- Respondent No. 2 subsequently sought permission from respondent No.
1 on 30.05.2018 to effect payment.
- Almost sixteen months thereafter, the impugned rejection order was
passed.
The documentary chronology and the Court’s
reasoning are particularly reflected in pages 3 to 6 of the uploaded order,
including the technical valuation of ₹47.03 lakh and the finding that the delay
had occurred on the respondents’ side.
Issues
Involved
The principal issues before the Court were:
- Whether the petitioner company was entitled to payment for the 11
Android applications developed for monitoring departmental schemes.
- Whether the Government could validly reject payment on the ground
that the proposal for approval had been submitted with extreme delay.
- Whether the respondents’ contention that no work order had been
issued could defeat the petitioner’s claim despite the subsequent
departmental correspondence, technical evaluation, field-testing process,
vetting request and valuation exercise.
- Whether the respondents’ contention that no invoice had been
submitted was sustainable in light of the material available on
record.
- Whether the petitioner could be made to suffer for delay that, on
examination of the chronology, had occurred from the respondents’ side.
- Whether the Government’s own technical evaluation and normalization
of the cost at ₹47,03,000 established the amount payable for
development charges, total support and change requests.
- Whether Memo No. 12023/18/2018/AH1 dated 07.09.2018 rejecting
permission for payment was legally sustainable.
Petitioner’s
Arguments
The petitioner’s case, as emerging from the
judgment, was that:
- it was engaged in software development, data processing and
digitalization;
- respondent No. 2 had requested development of 11 Android
applications to monitor departmental schemes;
- the petitioner had actually developed the applications in 2016;
- the applications were handed over to the department;
- the petitioner repeatedly pursued payment and supplied information
sought by the department;
- the applications underwent departmental consideration, technical
demonstration, proposed field testing, evaluation and vetting;
- the SeMT Section of the ITE & C Department evaluated the
applications and normalized their cost;
- the petitioner had requested settlement of payment through
representation dated 19.03.2018; and
- rejection of payment on the ground of extreme delay was unjustified
because the subsequent processing and delay occurred within the
respondents’ administrative machinery.
The petitioner therefore challenged the memo dated
07.09.2018 and sought appropriate relief.
Respondents’
Arguments
Respondent No. 2 filed a counter-affidavit and
principally contended that:
- no work order had been issued to the
petitioner company;
- the petitioner company had completely failed to fulfil the department’s
requirements, as allegedly ascertained by the departmental committee; and
- no invoice had been submitted by the
petitioner company for payment.
The learned Government Pleader also relied upon the
contention that the proposal had been submitted with extreme delay for
Government approval.
Court’s
Findings
The Court examined the entire material on record
and rejected the material objections raised by the respondents.
The Court found that respondent No. 2 itself, in
response to the petitioner’s letters dated 16.03.2017 and 05.06.2017, had
requested further information through its letter dated 28.06.2017.
The record further demonstrated that:
- the petitioner furnished the requested information;
- a technical committee evaluated the Android applications;
- a demonstration was given;
- field testing was proposed;
- respondent No. 2 formally approached the SeMT Section for vetting
and valuation;
- the SeMT Section evaluated the applications; and
- the normalized cost was determined at ₹47,03,000, against
the petitioner’s higher estimate.
In view of this documentary material, the Court
expressly turned down the Government Pleader’s contentions that:
- no work order had been issued; and
- no invoice had been submitted for payment.
The Court also found that the impugned order was
silent regarding:
- the precise period of alleged delay; and
- the time within which the petitioner company was required to submit
a proposal requesting payment.
The Court carefully examined the chronology and
observed that:
- the applications were developed and handed over in 2016;
- respondent No. 2 sought further information on 28.06.2017;
- the technical committee met on 27.12.2017;
- SeMT vetting and valuation were requested on 12.01.2018;
- the applications were evaluated in February 2018;
- the cost was normalized at ₹47.03 lakh;
- respondent No. 2 sought permission to make payment on 30.05.2018;
and
- the impugned rejection order was passed almost sixteen months
thereafter.
The Court further noted that the letter dated 30.05.2018,
addressed by respondent No. 2 to respondent No. 1 seeking permission to effect
payment, had not been filed with the counter-affidavit of respondent No. 2.
On the basis of the sequence of events, the Court
concluded that the delay had occurred from the respondents’ side.
Accordingly, the Court held that the contention
that the proposal was submitted with extreme delay for Government approval
could not be accepted and that the petitioner could not be made to suffer
for delay attributable to the respondents.
Court Order
/ Final Directions
The High Court allowed the writ petition and
ordered as follows:
- Memo No. 12023/18/2018/AH1 dated 07.09.2018 was set aside.
- The Court held that the petitioner was entitled to the normalized
cost of the 11 Android applications amounting to ₹47,03,000.
- The amount represented the evaluated cost towards:
- development charges;
- total support; and
- change requests.
- The respondents were directed to pay ₹47,03,000 to the
petitioner company within eight weeks from the date of receipt of a
copy of the order.
- Pending miscellaneous applications, if any, were closed.
- No order as to costs was made.
The operative payment direction appears on page 6
of the uploaded order, where the Court expressly sets aside the impugned memo
and directs payment of ₹47.03 lakh within eight weeks.
Important
Clarification
This judgment provides an important principle
concerning Government contracts, administrative processing and payment for work
actually performed:
A private party cannot be made to suffer for
administrative delay attributable to Government authorities themselves,
particularly where the work has been developed, departmental steps have been
taken for technical evaluation and field testing, and the Government’s own
technical agency has evaluated and normalized the payable cost.
The judgment also demonstrates that the mere plea
of absence of a formal work order may not, in the specific factual
setting of a case, conclude the matter where the record shows extensive
departmental conduct acknowledging and processing the work, including:
- requests for information;
- technical committee evaluation;
- demonstration of applications;
- field-testing directions;
- referral for vetting;
- independent technical valuation; and
- a departmental request for permission to effect payment.
Another significant clarification is that an
administrative rejection based on “extreme delay” must be examined against the
actual chronology. Where the impugned order does not identify the relevant
period of delay or the prescribed time within which the payment proposal was
required to be made, and the record shows delay on the respondents’ side, the
contractor or developer cannot be denied payment on that basis.
Sections /
Provisions Involved
Constitutional Writ Jurisdiction — invoked to challenge the administrative memo refusing permission to
make payment.
Principles Governing Judicial Review of Administrative
Action — relevant to examination of whether rejection of
payment on the ground of delay was sustainable in light of the record.
Principles of Fairness and Non-Arbitrariness in
State Action — relevant because the Court found that delay had
occurred from the respondents’ side and that the petitioner could not be made
to suffer for such delay.
Government Contract / Payment for Work Performed
Principles — relevant to the entitlement arising from
development, departmental evaluation, vetting and normalized valuation of the
11 Android applications.
GST Component: The SeMT
technical evaluation normalized the cost at ₹47,03,000 excluding GST.
The judgment records this valuation fact but does not adjudicate a separate GST
liability dispute or identify a specific GST charging section.
Link to download the order -
https://mytaxexpert.co.in/uploads/1783318401_1103compressed.pdf
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