https://www.taxtmi.com/caselaws?id=172334 A provisional bid acceptance did not create a concluded contract because it was expressly subject to confirmation by the competent authority, and no effective acceptance of the later offer was communicated before the appellant withdrew it. The settlement of the forest coup in favour of the sixth respondent was also invalid because the relevant executive rule required prior consultation with the Finance Department before any action affecting State revenue and forest rights. That consultation was treated as a mandatory prerequisite, not a formality. The impugned settlement was quashed and the appeal was allowed. en-us Fri, 25 Feb 1972 00:00:00 +0530 Mon, 07 Nov 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172334 A provisional bid acceptance did not create a concluded contract because it was expressly subject to confirmation by the competent authority, and no effective acceptance of the later offer was communicated before the appellant withdrew it. The settlement of the forest coup in favour of the sixth respondent was also invalid because the relevant executive rule required prior consultation with the Finance Department before any action affecting State revenue and forest rights. That consultation was treated as a mandatory prerequisite, not a formality. The impugned settlement was quashed and the appeal was allowed. Case-Laws Indian Laws Fri, 25 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172334