Dayawanti Through Smt. Sunita Gupta ... vs Commissioner Of Income Tax

2. The appellant, a partnership firm engaged in civil construction works, had submitted a tender for work pertaining to construction of one Nishanghat Minor Irrigation Tank in pursuance of a notice issued by respondent No.1 – State of Maharashtra. After the appellant’s tender was approved and work order dated 21 st December, 1978 was issued by the State in favour of the appellant, the parties executed an agreement at Nagpur. After completion of the contract work on 16 th June, 1982, final bill was paid to the appellant on 22nd October, 1982, which the appellant disputed on the ground that it had performed extra work over and above the tendered work, for which payment was not included. Feeling aggrieved by the alleged shortfall in payment and unable to settle the dispute with the respondents, the appellant filed a suit against the respondents before the Court of 6th Joint Civil Judge (Senior Division), Nagpur being Special Civil Suit No.279 of 1985, inter alia seeking a decree for amounts due to it under the following heads of claim:

3. Each of the above claims was specifically challenged by the respondents in their written statement. After considering the rival contentions and the evidence on record, the Trial Court passed a decree in favour of the appellant on 29th October, 1991, the operative part of which is reproduced hereinbelow:

Accordingly on the instruction of the Govt. Supdt. Engineer Nagpur Irrigation Project Circle corrected the pitching rates of CSR 1981-82 and informed us accordingly vide letter dt. 30.5.1983. The letter is dt.

12. Reverting to the Claim No.3 set up by the appellant regarding additional lead for water, we find that the Trial Court was swayed away by the fact that the appellant was required to transport water from some distance via Kaccha Road for which the appellant was entitled to such claim. The High Court in paragraph 21 of the impugned judgment, however, considered the said claim of the appellant with reference to the contract document. In that, Clause “d” of tender Item No.8, pertaining to watering and mechanized compaction of earth work, clearly stated that the rates for earthwork raising are inclusive of watering and compaction at optimum moisture content. Further, in Clause “d” of Item No.8, it has been made amply clear that no extra payment for these items would be given. The High Court held that the appellant having accepted the terms in the contract, which did not provide for any extra payment relating to lead for water, was not entitled to that claim. The High Court also took note of the document issued by the Executive 20 Engineer dated 19th June, 1981 which also forms a part of record at Exh.-65A and noted that it reinforced the stand of the respondents that the appellant was not entitled to grant of the amount of Rs.80,000/- for additional lead for water. We find no infirmity in the view so taken by the High Court. The Claim of the appellant under this head is not supported by express terms of the contract document. As a result, no interference is warranted even with the conclusion reached by the High Court in relation to Claim No.3 set up by the appellant.

13. As no other issue arises for our consideration in this appeal, the appeal must fail.

14. Accordingly, appeal is dismissed with costs.