17. This Court finds that the specific allegation against the petitioner was that the petitioner being responsible for procurement, had procured certain articles without following the tender process and procured the goods from a private party on the basis of a request letter without calling for any quotation. It was also alleged that the said party neither had a TIN number nor was registered. In response to such allegation, the petitioner had responded that he had bought the goods from a person who had a TIN number and was also registered with the industry department. It was the petitioner who relied upon the aforesaid circular dated 28.10.2003 to submit that in case of procurement from persons who are registered, no tender process is required. The registration certificate of the person from whom the petitioner has purchased the goods, has been brought on record. The person from whom the petitioner had procured the goods was granted provisional registration certificate as Small Scale Industry vide letter no. 335 dated 22.02.2002 issued by the Government of Jharkhand, Directorate of Industries. Further, the person from whom the petitioner had procured the goods, was also issued ‘no objection certificate’ from the Commercial Taxes Department, Deoghar certifying that M/s Raja Marble House was registered under Jharkhand Entertainment Act administered by Commercial Taxes, Deoghar and there was no outstanding dues against him.
