https://www.taxtmi.com/caselaws?id=180677 Article 299(1) makes compliance with the prescribed form and execution requirements mandatory for Government contracts, so no enforceable implied contract can be inferred from auction participation, bid documents, or acceptance of auction terms. On that basis, Section 155(b) of the Madhya Pradesh Land Revenue Code, 1959 could not be used to recover the amount as arrears of land revenue on an implied-contract theory. The separate question whether recovery was independently available under Sections 82 and 85 of the Indian Forest Act, 1927, read with the forest contract rules and auction conditions, remained unresolved and required further factual and legal examination on remand. en-us Tue, 15 Mar 1966 00:00:00 +0530 Thu, 31 Mar 2016 11:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180677 Article 299(1) makes compliance with the prescribed form and execution requirements mandatory for Government contracts, so no enforceable implied contract can be inferred from auction participation, bid documents, or acceptance of auction terms. On that basis, Section 155(b) of the Madhya Pradesh Land Revenue Code, 1959 could not be used to recover the amount as arrears of land revenue on an implied-contract theory. The separate question whether recovery was independently available under Sections 82 and 85 of the Indian Forest Act, 1927, read with the forest contract rules and auction conditions, remained unresolved and required further factual and legal examination on remand. Case-Laws Indian Laws Tue, 15 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180677