alternations were made in the design of the piles and reduction in the bill of quantities as well as in the rates and due to changes in quantities and rates, the cost estimate had to be reduced to Rs.1,21,49,20,821/-from the original estimate of Rs.1,29,67,13,495/- and out of the differential amount of Rs.8,17,92,674/-, the amount due to change of BOQ is Rs.7,05,24,170/- and the amount attributable to change in rates is Rs.1,12,68,504/-. It is further stated in para 7 thereof that the 2nd respondent being a Government company, any capital expenditure exceeding Rs.35 crores must be reserved for the decision of the Governor and, only according to the decision of the Governor, the expenditure for any works as in this case can be made and the said requirement is made as per the Articles of Association of the 2nd respondent company, which provide the said mandatory requirement. That, in accordance with the said mandatory norm, a Project Implementation Committee (PIC) has been constituted by the Government with the Principal Secretary (Industries) as Chairman, the Managing Director of the 2nd respondent Corporation and other officers and the proceedings relating to the tender of the above work and all records were placed before the PIC for approval and the PIC at its meeting held on 1.3.2016 had considered the