https://www.taxtmi.com/caselaws?id=160123 The Bihar and Orissa Excise Act, 1915 conferred on the State Government broad discretion to dispose of excise privileges by auction, tender or otherwise, and to secure an adequate return for revenue-yielding rights. A bidder acquired no vested or contractual right before governmental acceptance, so rejection of the highest bid without reasons was not arbitrary or unconstitutional under Articles 14 and 19(1)(g). The Act also permitted the Government, after an unsuccessful auction or tender process, to adopt another authorised method, including private negotiation, to obtain the best price. The statutory power was therefore upheld as wide and flexible in the interest of revenue. en-us Tue, 14 Mar 1972 00:00:00 +0530 Thu, 07 Aug 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160123 The Bihar and Orissa Excise Act, 1915 conferred on the State Government broad discretion to dispose of excise privileges by auction, tender or otherwise, and to secure an adequate return for revenue-yielding rights. A bidder acquired no vested or contractual right before governmental acceptance, so rejection of the highest bid without reasons was not arbitrary or unconstitutional under Articles 14 and 19(1)(g). The Act also permitted the Government, after an unsuccessful auction or tender process, to adopt another authorised method, including private negotiation, to obtain the best price. The statutory power was therefore upheld as wide and flexible in the interest of revenue. Case-Laws Central Excise Tue, 14 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160123