WP(C) 4793/2010 BEFORE HON’BLE MR. JUSTICE B.P. KATAKEY Heard Mr. Gias Uddin, learned counsel for the petitioner and Mrs. VL Singh, lear ned State Counsel appearing for the respondent Nos.1 to 4. The respondent Nos.5, 6 and 7 have not entered appearance, despite service of notice. The grievance of the petitioner in the present petition is that though his offer for settlement of Bahadur Bazar Weekly Market was higher than the amount offere d by the respondent No.7, the Chief Executive Officer of Nagaon Zilla Parishad p assed the order dated 27th July, 2010 approving the settlement of the market in favour of the respondent No.7 ignoring the amount offered by the petitioner, tho ugh his tender paper was found to be in order. According to the petitioner, the prior and formal approval of the Government has not been taken by the settling a uthority, though Sub-Rule 10 of Rule 47 of the Assam Panchayat (Financial) Rules , 2002 requires obtaining such approval from the Government in case the tender o f highest bidder is not accepted. Though no affidavit-in-opposition has been filed, Mrs. Singh, learned State Coun sel placing reliance on the materials available on record has submitted that the Anchalik Panchayat for the reasons recorded in the proceeding dated 20th June, 2010 decided to reject the offer of 2 (two) bidders including the present petiti oner, whose bids were higher than the bid of the respondent No.7 and to settle t he said market in favour of the respondent No.7, which was approved by the Zilla Parishad on 27th July, 2010. The learned State Counsel further submits that th e approval of the Government in making such settlement to the lowest bidder is r equired to be obtained as Sub-Rule 10 of Rule 47 of the 2002 Rules framed under the Act, which, however, has not been obtained. Sub-Rule 10 of Rule 47 of the Assam Panchayat (Financial) Rules, 2002 provides a s under:- (10) The tender of highest bidder shall be accepted. Acceptance of tender othe r than the highest bid shall require the ’Government’ prior and formal approval. The aforesaid provision of law makes it incumbent on the settling authority to o btain prior and formal approval from the Government, in case the bid offered by the highest bidder is not accepted and a decision is taken to accept the bid of the tenderer other than the highest bidder. Admittedly, no such prior or even p ost approval was obtained from the Government by the settling authority, namely the Anchalik Panchayat. The provisions of the Assam Panchayat Act and the Assam Panchayat (Financial) Ru les, 2002 does not contemplate taking approval from the Zilla Parishad, as has b een done in the instant case. That being the position, the decision of the Anchalik Panchayat and the subseque nt approval granted by the Nagaon Zilla Parishad vide communication dated 27th J uly, 2010 settling the market in question in favour of the respondent No.7 is se t aside. The Anachalik Panchayat is directed to send all necessary papers to th e Government pursuant to its decision taken in the proceeding dated 20th June, 2 010, for approval. The Government while considering the request of the Anchalik Panchayat for approving its decision shall record reason and pass necessary ord er. The writ petition is accordingly allowed to the extent indicated above. No cost s.