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Request for proposal for
Selection of Internal Auditors
for
Department of Commercial Tax,
Chhattisgarh, Raipur
Date: 24/05/2016
Office of the Commissioner of Commercial Tax, Chhattisgarh
Civil Lines, Raipur
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Selection of Internal Auditor- Request for proposal
S. No Information Details
1. RFP title, reference No and Date Selection of Internal Auditors for Department of
Commercial Tax, Chhattisgarh, Raipur
F. No. CCT/One/Estb./16/2016
2. Non Refundable Tender Cost Rs.1000/- (Rupees one thousand only) in the
form of Demand Draft from any Scheduled
bank in favor of ‘The Commissioner,
Commercial Tax, Chhattisgarh, Raipur’
3. Date of Publishing of the Tender Document &
Website
24/05/2016 (http://cgstate.gov.in &
http://www.comtax.cg.nic.in/ )
4. Earnest Money Deposit (EMD/ Bid Security) Rs.2,50,000/- (Rupees two lakhs and fifty
thousand only) in the form of Demand Draft
from any Scheduled bank in favor of The
COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH payable at Raipur
5. Last date and Time for submission of written
queries for clarifications
07/06/2016 at 3.00 PM
Queries will be sent to [email protected] or may
be faxed on 0771-2421125
Note: Each Bidder shall send only one e-mail containing
the Pre-Bid Queries, as per format.
6. Date, Time and Venue of pre-bid meeting on08/06/2016 at 11:30 AM
at Office of Commissioner, Commercial Tax,
Chhattisgarh, Raipur
7. Release of response to clarifications on 09/06/2016
8. Last date & Time (deadline) for receipt of
proposals in response to RFP notice
22/06/2016 at 3.00 PM
9. Addressee and Address at which proposal in
response to RFP notice is to be submitted:
Deputy Commissioner (Establishment)
Office of the Commissioner Commercial Tax,
Chhattisgarh, Raipur, Civil Lines, Raipur-
492001
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Sd/-
Commissioner, Commercial Tax, Chhattisgarh,
Raipur-492001
10. Mode of Submission Proposals complete in all respect should be
submitted to the inviting authority through
Speed Post / Registered Post only. Authority
will not be responsible for postal delay or any
other Consequences.
Note: The bids received beyond the stipulated time line
will be out-rightly rejected.
11. Date, Time and Venue of opening of Pre-
qualification & Technical proposals received
in response to the RFP notice
on 22/06/2016 at 4 PM
at Office of Commissioner, Commercial Tax,
Chhattisgarh, Raipur
12. Place, Time and Date of opening of Financial
proposals received in response to the RFP
notice
To be notified to technically qualified bidder
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Table of Contents 1. Definitions & abbreviations 5
1.1. Definitions 5
1.2. Abbreviations 5
2. Introduction 6
2.1. About the Department 6
2.2. Organizational structure 6
2.3. Background of the engagement 7
3. Scope of work 8
4. Instructions to Bidders 9
4.1. General 9
4.2. Conflict of Interest 9
4.3. Right to Accept or Reject Proposals 9
4.4. Validity of Bid 10
4.5. Earnest Money Deposit 10
4.6. Performance Security 10
4.7. Pre-bid Meeting 11
4.8. Amendment to the RFP document 11
4.9. Submission of bids 12
4.10. Opening of bids 14
5. Evaluation of Proposals 15
5.1. Evaluation of Prequalification Proposal – Eligibility Criteria 15
5.2. Evaluation of Technical and Financial Proposal 16
5.3. Financial Evaluation 17
5.4. Final Evaluation of Bids 18
6. Award of Contract 18
6.1. SUCESSFUL BIDDER/Vendor 18
6.2. Payment terms 19
6.3. Security 19
6.4. Indemnity 19
6.5. Providing services 19
6.6. Penalty 20
6.7. General terms and conditions 20
6.8. Forcemajure 22
6.9. Arbitration 22
6.10. Applicable law 22
7. Formats 23
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1. Definitions & abbreviations
1.1. Definitions
a) “Bidder” means any Firm/Limited Liability Partnership Firm which is participating in the
tender process;
b) “The Contract” means the agreement entered into between the Deputy Commissioner
(Establishment), on behalf of the Commissioner, Commercial Tax, Chhattisgarh, Raipur,
Government of Chhattisgarh and the vendor, as recorded in the Contract form Signed by the
parties, including all the attachments and appendices thereto and all documents incorporated
by reference therein;
c) “Tendering Authority” means Commissioner, Commercial Tax, Chhattisgarh, Raipur,
Government of Chhattisgarh;
d) “The Contract Price” means the price payable to the Vendor under the Contract for the full
and proper performance of contractual obligations;
e) “Vendor” means the successful Bidder of this Bid, who will have to execute the work as
described in the Bid document;
f) “The Competent Authority” means the Commissioner, Commercial Tax, Chhattisgarh,
Raipur, Government of Chhattisgarh;
g) “Project Period” means a period of one year from the date of signing of Contract;
h) “Department” means office of the Commissioner, Commercial Tax, Chhattisgarh and other
offices under its jurisdiction.
i) “Division” means the Offices of Divisional Deputy Commissioner, Commercial Tax, of
Chhattisgarh.
j) “Circle” means the Circle offices of the Department.
1.2. Abbreviations
a) CTD - Commercial Tax department
b) C.G. - Chhattisgarh
c) CA - Chartered Accountant
d) RFP - Request for proposal
e) CCT - Commissioner, Commercial Tax
f) DC - Deputy Commissioner, Commercial Tax
g) CTO - Commercial Tax Officer
h) IT - Information Technology
i) VAT - Value Added Tax
j) EMD - Earnest Money Deposit
k) EOI - Expression of Interest
l) CV - Curriculum Vitae
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2. Introduction
2.1. About the Department
2.1.1. Commercial Tax Department (CTD) of Government of Chhattisgarh is the main
revenue earning department of the state. Commissioner, Commercial Tax, Chhattisgarh is
responsible for collection of Taxes under the purview of this department in Chhattisgarh
state.
2.1.2. At present, the Commissioner,
Commercial Tax, Chhattisgarh
administers the following Acts:
• The Chhattisgarh Value Added Tax
Act, 2005
• The Central Sales Tax Act, 1956
• The Chhattisgarh Entry Tax Act,
1976
• Chhattisgarh Hotel Tatha Vas
Grihon Me Vilas Vastuon Par Kar
Adhiniyam,1988
2.1.3. The revenue generated by the
department over the last five years is depicted in the bar chart.
2.2. Organizational structure
2.2.1. The Headquarter office is situated at Office of Commissioner, Commercial Tax,
Civil Line, Raipur (C.G.) and it is supported by 5 Divisional offices, 19 circle offices
situated in different location of the state.
2.2.2. Hierarchical Structure of the CTD
Additional Commissioner - HO
Secretary
Additional Commissioner -
Bilaspur
Divisional Deputy Commissioner
Raipur - 1
Divisional Deputy Commissioner
Raipur - 1
Divisional Deputy Commissioner
Bilaspur- 1
Divisional Deputy Commissioner
Bilaspur- 2
Commissioner
Additional Commissioner -
HO
Additional Commissioner -
HO
Divisional Deputy
Commissioner Durg
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2.3. Background of the engagement
2.3.1. CTD has developed and implemented e-initiatives for its entire core functionalities
like, providing online registration, enabling electronic filing of returns, enabling e-
payment of taxes, online issue of CST forms etc. The department is one of the
highest revenue generating departments for the state.
2.3.2. Every year thousands of dealers
file their return with the CTD, from
which some are selected by the
directorate for further assessment and
scrutiny.
2.3.3. In the process, the dealers are
asked to submit various documents
related to their business activities in
hard-format (original/photocopies).
2.3.4. CTD now intends to build on the existing capabilities to add higher analytical
capabilities to the data collected to derive insights out of the collected data.
2.3.5. To help in achievement of the above objectives, CTD intends to take the services of
partnership/ Limited liability partnership of Chartered Accountants for conducting
Internal Audit to provide assistance in disposal of assessment cases, to provide
assistance in internal audit of self-assessed/assessed cases & internal audit of
recovery cases in the offices under the jurisdiction of Commissioner, Commercial
Tax, Chhattisgarh.
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3. Scope of work
3.1. The scope of the services to be offered by the Chartered Accountant firm (Bidder) during
Internal Audit phases includes, but not limiting to the following:
3.1.1. The manpower of the firm will be engaged in internal audit of Registered Dealers,
as per the target assigned/ scope finalized for each Quarter by Commissioner,
Commercial Tax, Chhattisgarh, and circle wise.
3.1.2. For providing assistance in disposal of Assessment, Appeals & Revision cases as
per provisions of respective Acts professionally as per target assigned/ scope
finalised for each Quarter by the Commissioner, commercial tax, Chhattisgarh.
3.1.3. For providing assistance in disposal of ITR claims from dealers with prior checking
as per provisions of respective Acts professionally as per target assigned/ scope
finalised for each Quarter by the Commissioner, commercial tax, Chhattisgarh.
3.2. The Firm should provide two Chartered Accountants for each division, having requisite
qualification and experience of at least two years. In addition to the Vat expertise (Audit
experience of Minimum 2 years in VAT), the CA should have knowledge of, software
based accounting system.
3.3. The proposed CAs can be positioned in any of the 5 divisions/HQs of the department and
can also be asked to work in any other divisions/circles offices, mid-term, if necessary
and this would be done at the discretion of the commissioner of commercial taxes, CG
Note: The Commissioner, Commercial Tax, Chhattisgarh reserves the right to amend the scope of work given to
meet the departments requirements as per the provisions of the stipulated Acts.
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4. Instructions to Bidders
4.1. General
4.1.1. This notice is for inviting proposal from interested Partnership/ Limited Liability
Partnership firms of Chartered Accountants for conducting Internal audit in the
offices under the jurisdiction of Commissioner, Commercial Tax, Chhattisgarh.
4.1.2. The Chartered Accountant Firm shall be required to undertake the assignments as
mentioned in Section 3- Scope of Work of this RFP
4.1.3. To obtain first-hand information on the assignment and on the local conditions the
bidder is encouraged to pay visit to the Division offices and familiarise with the
existing systems, before submitting the proposal. The Firm shall be deemed to have
full knowledge of the role and responsibilities of the work, where works are to be
carried out, whether it visits them physically or not.
4.1.4. The Bidder is expected to carefully examine all the instructions, guidelines, terms
and conditions and formats in the RFP. Failure to furnish all the necessary
information as required by the RFP or submission of a proposal not substantially
responsive to all the requirements of the RFP shall be at Bidders own risk and may
be liable for rejection.
4.1.5. The proposal and all the associated correspondence shall be written in English and
shall conform to the prescribed formats. The proposal shall be typed or written in
indelible ink (if required) and shall be signed by the Bidder or duly authorized
persons to bind the Bidder to the contract.
4.1.6. In addition to the identification the envelopes containing the proposals shall
mention the name and address of the Bidder. No bidder is allowed to modify,
substitute or withdraw the proposal after its submission.
4.2. Conflict of Interest
4.2.1. The Chartered Accountant Firm at all times shall hold the Department’s interests
paramount and shall avoid conflicts with its other assignments.
4.3. Right to Accept or Reject Proposals
4.3.1. CTD reserves the right to annul the RFP process, or to accept or reject any
proposal, in whole or part without assigning reasons and without any obligation to
inform and without incurring any liability to any of the bidders.
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4.4. Validity of Bid
4.4.1. The Bid submitted by the bidders shall remain valid for a period of 90 days from
the last date of submission of RFP.
4.5. Earnest Money Deposit
4.5.1. The bidder shall furnish Earnest Money Deposit (EMD) of Rs. 2,50,000/- (Rupees
Two Lac Fifty Thousand only) of the bid value in the form of Demand Draft /
Banker’s Cheque, drawn on a scheduled commercial bank, in favour of “The
COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH payable at Raipur”;
otherwise the bid will be rejected.
4.5.2. No Bank Guarantee towards EMD will be acceptable.
4.5.3. EMD of the successful bidder shall be returned without any interest after they sign
the contract with the Department and on submission of a Bank Guarantee (BG)
equal to EMD amount valid for the period of empanelment / extended
empanelment. The BG will be released after the completion of the project period.
4.5.4. EMD will be refunded to the unsuccessful bidders only after completion of the bid
process.
4.5.5. No interest will be payable on the EMD.
4.5.6. EMD can be forfeited, if a Bidder:
• Withdraws the bid during the period of bid validity.
• Does not accept the correction of errors in term of condition issued by the
department.
• In case of the successful Bidder fails to sign the contract within the stipulated
time.
• The bidder is found to be engaged in fraudulent practices.
Note: EMD shall stand forfeited in full and shall be absolutely at the disposal of The Commissioner,
Commercial Tax, C.G.
4.6. Performance Security
4.6.1. The proceeds of the performance security shall be payable to the tendering
authority as compensation for any loss resulting from the Bidder’s failure to
complete its obligations under the contract.
4.6.2. The Performance Security shall be denominated in Indian Rupees and shall be in
the following form:
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A Bank guarantee issued by a nationalized/scheduled bank located in India in the
favor of the Tendering Authority, in the form provided in the bidding documents at
Form III within 10 days of award of work.
4.6.3. The validity of the Performance Security will be for a period of 1year.
4.6.4. The Performance security should be issued and sent to CTD office by registered
post by the concerned bank. The performance security will not be accepted by
hand.
4.6.5. Performance Security will be for Rs. 2,50,000/-(Rupees Two Lacs Fifty Thousand
only).
4.6.6. The Performance Security will be forfeitable for non-performance or on violation
of any clause of the contract/ RFP.
4.7. Pre-bid Meeting
4.7.1. COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH shall hold a pre bid
meeting with the prospective bidders on 08/06/2016 at 11:30 AM at Office of
Commissioner, Commercial Tax, Chhattisgarh, Raipur, for any clarifications
regarding scope, eligibility criteria and other terms & conditions of the RFP.
4.7.2. Queries received from the bidders, two days prior to the pre – bid meeting shall
only be addressed.
4.7.3. The queries can be sent to the Department through email at [email protected].
4.7.4. All interested bidder can participate in the pre-bid meeting.
4.7.5. Commercial Tax Department will not be bound to clarify any query after the pre-
bid meeting.
4.8. Amendment to the RFP document
4.8.1. At any time prior to the opening of the technical bids, the Commercial Tax
Department may, for any reason, either suo moto or arising out of queries of the
consultants, amend the RFP document.
4.8.2. The Commercial Tax Department may amend any of the RFP terms, which would
be communicated/ indicated to the bidder as corrigendum to RFP document.
4.8.3. The amendment so carried out will be binding on all the bidders. It will be
assumed that amendments contained in such addendums have been taken into
consideration by the bidders in their offers.
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4.9. Submission of bids
4.9.1. All the offers must be valid for a period of 90 days from the date of opening.
However the rates should be valid for one year from the date of signing of
contract. No request will be considered for price revision during the contract
period.
4.9.2. The participating firms are advised to study the document carefully. Submission
of the offer shall be deemed to have been done after careful study and
examination of all instructions, eligibility, forms, terms and requirement
specifications in the document with full understanding of its implications. Offer
not complying with all the given clauses in this document are liable to be rejected.
Failure to furnish all information required in the Document or submission of an
offer not substantially responsive to the document in every respect will be at the
service provider/participant risk and may result in the rejection of the offer.
4.9.3. The Submission of bids shall be in accordance to the instructions given in the
Table below:
Envelope 1:
Response to Pre-
Qualification
Requirements and
Tender cost & EMD
A resolution authorizing the Bidder to sign/ execute all
the proposals (Pre-qualification, Technical and
Commercial) as a binding document and also to execute
all relevant agreements forming part of RFP shall be
included in this envelope.
The envelope should also contain the Tender Cost &
Earnest Money Deposit.
Response to the Pre-Qualification Requirements shall be
prepared in accordance with the requirements specified in
this RFP. The envelope containing the Response to Pre-
Qualification Requirements shall be sealed and super
scribed “Pre-Qualification Requirements and Tender
Cost & Earnest Money Deposit – CTD, Chhattisgarh”
on the top right hand corner and addressed to Commercial
Tax at the address specified in this RFP. This envelope
should not contain any Commercials, in either explicit or
implicit form, in which case the bid will be rejected.
Envelope 2:
Technical Proposal
The Technical Proposal shall be prepared in accordance
with the requirements specified in this RFP.. The envelope
shall be sealed and super scribed “Technical Proposal –
CTD, Chhattisgarh” on the top right hand corner and
addressed to Commercial Tax at the address specified in
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this volume.
This envelope should not contain any Commercials, in
either explicit or implicit form, in which case the bid will
be rejected.
Envelope 3:
Financial Proposal
All the pages in the commercial response should be on the
letterhead of the Bidder with a seal and signature of the
authorized signatory of the Bidder. The envelope should
also be super scribed “Financial Proposal – CTD,
Chhattisgarh” (Not to be opened with the Technical
Proposal) at the top right hand corner and addressed to
Commercial Tax at the address specified in this RFP.
Envelope 4 All the above 3 envelopes along with the cover letter, as
specified in the RFP should be put in envelope 5 which
shall be properly sealed.
This outer envelope shall bear the submission address,
RFP reference number, the name of the assignment, Firms
name and the address, and shall be clearly marked
“DO NOT OPEN BEFORE on 06/04/2016 at 4 PM”.
Note: The outer and inner envelopes mentioned above shall indicate the name and
address of the bidder agency.
4.9.4. Proposals complete in all respect should be submitted to the inviting authority
through Speed Post / Registered Post only. Authority will not be responsible for
postal delay or any other consequences.
4.9.5. The offer must reach the Deputy Commissioner (Establishment), office of
Commissioner, Commercial Tax at the address specified above, complete in all
respect latest by 22/06/2016 at 3 PM. No offer will be accepted beyond the above
mentioned date &time.
4.9.6. The participant shall bear all costs associated with the preparation and submission
of its offer. COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH will,
in no case, be responsible or liable for those costs, regardless of the outcome of
this process.
4.9.7. The offers submitted by fax / Email or any manner other than specified above
shall not be considered. No correspondence will be entertained on this matter.
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4.9.8. In the event of the specified date for the receipt of offer being declared a
holiday for the office of The COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH, the offer will be received up-to the appointed time on the
next working day. Any offer received by office of The COMMISSIONER,
COMMERCIAL TAX, CHHATTISGARH after the last date for receipt of offer
prescribed by COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH
pursuant to the above Clause, will be declared late and will not be accepted and
/or returned unopened to the participant firm.
4.9.9. No deviation in terms and condition will be accepted.
4.10. Opening of bids
4.10.1. Total transparency will be observed while opening the proposals/bids.
4.10.2. The bids will be opened, in two sessions, one for pre-qualification and Technical
and one for Financial of those bidders whose technical bids qualify, in the
presence of bidders’ representatives who choose to attend the Bid opening
sessions on the specified date, time and address.
4.10.3. The Technical bids will be opened on the same day in the presence of firm's
representative (only one) who chose to remain present. The technical bids will
then be passed on to a duly constituted Tender Evaluation Committee (TEC).
4.10.4. The Tender Evaluation Committee (TEC) will evaluate the technical Bid as per
technical evaluation criteria laid down in Section 5 of RFP.
4.10.5. The financial bid (Form II), of only technically qualified firms will be opened on
a date and time duly notified in the presence of firm's representatives (only one)
who choose to remain present. The financial bids will then be passed on the
constituted Tender Evaluation Committee (TEC).The detailed rates quoted, if
found in order, shall be reckoned as the tender rates.
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5. Evaluation of Proposals
5.1. Evaluation of Prequalification Proposal – Eligibility Criteria
5.1.1. The bidder must possess the following eligibility criteria and to this effect must
produce supportive documents for the following along with the other
documents/information as specified below. Technical bids of only those bidders
who qualify in the pre-qualification criteria given below will be considered for
opening.
S. No Eligibility criteria Documents to be Furnished
along with the Pre-qualification
proposal
1. The bidder must have an office in the State or
should furnish an undertaking that the same
would be established within one month of
signing the contract.
Details to be furnished as part of
FORM- IV: Firm details
Or Form XX: Undertaking for
office
2. The bidders must be empanelled with
Comptroller & Auditor General(CAG) of India
Copy of CAG empanelled
Certificate
3. The bidder must be registered with The
Institute of Chartered Accountants of India
(ICAI) having certificate of practice to work as
Chartered Accountant
Copy of Certificate for practice /
Registration certificate of ICAI
4. The bidder should have at least five (5) years of
experience in Public Financial Management,
Accounting and Audit.
Details to be furnished in Form-
VI- Assignments with copies of
concerned work order
5. The bidder should have
a. Minimum two years’ experience in VAT
cases, and
b. Completed Statutory audit of at least one
Govt./PSU Body during any of the last
three years.
Details to be furnished in Form-
VI- Assignments with copies of
concerned work order
6. The average annual turnover of last three
financial years of the bidder i.e. 2012-
13, 2013-14 and 2014-15 should not be less
than Fifty lakhs (Rs.30.00 lakhs)
Details to be furnished in FORM-
VIII along with copies of IT
Return, Balance Sheet and Profit
Loss Statement for the
corresponding period
7. .The bidder firm should have at least 5
Partners, out of which,:
One partner should be qualified in ISA
(Information System Audit).
Minimum 2 partners shall be associated
with the firm at least for a period of 7
years in the firm.
Details to be furnished in FORM-
IV: Firm details and Form - VII
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The bidder should have at least 10 CA within the
team of professionals in the firm.
8. An undertaking as part of covering letter that the
firm has not been declared as ineligible by GoI/
State/UT for corrupt, fraudulent practices or has
been blacklisted.
Details to be provided as per
FORM -1: Covering Letter
5.1.2. In addition to the above the bidders have to furnish the following documents along
with the pre-qualification proposal:
Service Tax Registration Certificate
PAN Number
Letter of Undertaking (Form V)
5.1.3. Non-submission of any one of the above document along with pre-qualification
proposal, leads to out rightly rejection of the proposal.
5.2. Evaluation of Technical and Financial Proposal
5.2.1. The technical bids of only those bidders who qualify in the prequalification stage
shall be opened. Formats and necessary details for the technical proposal are
provided in Section 7: Formats of this RFP. The evaluation /scoring pattern for
technical proposal shall be as follows:
Sr.
no
Criteria Maximum
Marks
Supporting documents to be
furnished in proof of claim
1 Number of Years in Business: The
Bidder will be awarded marks as
below:
>=15 years = 20 marks
>=10 years but <15 years = 10 mark
>=5 years but <10 years = 5 mark
20 Details to be furnished in
FORM- IV: Firm details
2 Financial Strength of the Bidder
(Average 3 years turnover above 50
lakhs ): The Bidder will be awarded
marks as below:
>=150 lakhs = 20 marks
>=100 lakhs but < 150 lakhs = 15 marks
>=30 lakhs but <100 lakhs = 5 marks
20 Details to be furnished in
FORM-VIII along with
copies of IT Return, Balance
Sheet and Profit Loss
Statement for the
corresponding period
3
Statutory audit of at least one
Govt./PSU Body established under
the companies Act for (FY:2012-
2013, FY: 2013-2014, FY: 2014-
2015): Bidder will be awarded
marks as below:
>=10 Unit = 20 marks
20 Details to be furnished in
Form-VI- Assignments with
copies of concerned work
order and certificate of
completion of assignment.
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>=5 Unit but <10 Unit = 10 mark
>=1 unit but <5 Unit = 5 mark
.
4 VAT/ Entry Tax Audit experience:
The bidder should have experience of
at least 2 years in VAT/ Entry and
will be awarded marks as below
>= 2yrs but < 10 years – 10 marks
>= 10yrs but < 15 years – 15 marks
>= 15 years – 20 marks
20 Details to be furnished in
Form-VI- Assignments with
copies of concerned work
order and certificate of
completion of assignment
5 Quality and number of personnel in
the firm: The bidder should have at
least engaged 10 CAs having
experience more than 2 years for audit
of VAT/Entry tax will be awarded
marks as below
>= 30 CA = 20 Marks
>= 20 CA but < 30 CA = 15 Marks
>= 10 CA but < 20 CA = 10Marks
20 Details to be furnished in
Form – VII: Details of
ACA/FCA in the firm
5.2.2. The Technical scores would be normalized as per the following criteria:
Tn = (Tb/ Tmax) * 100
Where,
Tn = Normalized technical score of the bidder
Tb = Evaluated technical score of the bidder
Tmax = Maximum Technical score amongst the qualified bidders
5.2.3. All the bids scoring 60 and above will be qualified for financial bid opening.
5.3. Financial Evaluation
5.3.1. The Financial Bids will be opened (after the technical evaluation is completed) for
those Bidders whose technical bids reach the minimum threshold standards (i.e.
60% marks).
5.3.2. The commercial scores will be calculated as
Fn = (Fmin / Fb) * 100
Where,
Fn = Normalized financial score of the bidder
Fb = Commercial cost quoted by the bidder
Fmin = Minimum Commercial Cost quoted by any bidder in Annexure-III.
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5.4. Final Evaluation of Bids
5.4.1. Final Evaluation: The overall score will be calculated as follows:
Overall score of the bidder = 0.60 * Tn + 0.40 * Fn
Where,
Tn = Normalized Technical score for the bidder
Fn = Normalized financial score of the bidder
The Bidder who gets the highest overall score will be selected as successful Bidder.
5.4.2. The COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH reserves the
right to accept any offer, and to cancel/abort the process and reject all offers at any
time prior to award of the Contract, without thereby incurring any liability to the
participating firms/vendors/ agencies, and would have no obligation to inform the
participating firm or agencies of the grounds for which The COMMISSIONER,
COMMERCIAL TAX, CHHATTISGARH had to cancel/abort the process at any
stage of the tender process.
5.4.3. There will be no negotiations regarding the financial offers.
Note: The price quoted in the Commercial Proposal shall be the only payment,
payable by Commercial tax to the successful Bidder for completion of the
contractual obligations by the successful Bidder under the Contract, subject to the
terms of payment specified. The financials would be inclusive of all taxes, duties,
charges and levies as applicable. All the taxes of any nature whatsoever shall be
borne by the Bidder including any additional taxes/levies due to change in tax
rates.
6. Award of Contract
6.1. The SUCESSFUL BIDDER/Vendor will be required to sign a contract, built around the
terms and conditions of this RFP. The contract should be signed within a week.
6.1.1. The SUCESSFUL BIDDER/Vendor is required to submit a Declaration of fidelity
nad secrecy. (Form IX)
6.1.2. The project/ engagement will be for a period of one year from the date of signing of
contract.
Note: In case the SUCESSFUL BIDDER firm fails to sign the contract within one week,
their EMD will be forfeited and COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH would be free to invite the next qualified bidder to sign the contract
or cancel the RFP.
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6.2. Payment terms
6.2.1. The Payments to vendor will be made quarterly after submission and acceptance of
the audit report for that quarter.
6.2.2. The Vendor has to submit Pre-receipted bills in triplicate at the end of each quarter.
Payment will be made within 30 days of submission of complete documents along
with the bill.
6.2.3. Payments shall be subject to deductions of any amount for which the vendor is
liable under the agreement against this contract. Further, all payments shall be
made subjects to deduction of TDS (Tax deduction at Source) as per the income-
Tax Act, 1961 and any other taxes.
6.3. Security
6.3.1. The Vendor will ensure that no information or data about the policies of the
Department is taken out in any form including electronic form or otherwise. Vendor
should also give undertaking that any information or data gained by the staff of the
vendor is not provided to any third party or misused. In case there is such an
instance, COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH reserves
the right to take suitable action against the Firm.
6.4. Indemnity
6.4.1. The COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH stands
absolved for any liability on account of death or injury sustained by the vendors
employee(s) during the performance of this empanelment and also for any damages
or compensation due to any dispute between the firm and its employee(s).
6.5. Providing services
6.5.1. The vendor should not assign or sublet the work or any part to any other party in
any form, without the prior written permission from the COMMISSIONER,
COMMERCIAL TAX, CHHATTISGARH.
6.5.2. The vendor shall deploy CAs (Form VII), who are on the rolls of the firm, having
requisite qualifications and experience and who have unblemished character
&antecedents.
6.5.3. The vendor shall be responsible for any damage to equipment property and third
party liabilities caused by acts on part of its auditors /representative(s) at the
department's premises.
6.5.4. Medical or any other allowances to the CAs will not be borne by the
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DEPARTMENT.
6.5.5. The COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH will only pay
the quarterly fixed amount as finalized through this tender. All expenses in carrying
out the internal audit at the Department premises such as TA/DA, overtime, etc will
be borne by the Firm.
6.5.6. For the CAs deployed, the vendor shall keep with it , their present and permanent
address, educational and technical qualification, etc. and furnish these
details/information to the COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH as and when called for.
6.5.7. In case, the performance of any of the CA/s is found to be wanting, the department
would direct the Vendor in writing to change the concerned CA/s and the Vendor
would be bound to replace a new CA/s within 15 working days. The replaced CA/s
should possess all necessary qualifications stipulated in this document and also
should fulfill necessary conditions laid down for this purpose.
6.5.8. The CAs would have to work on government working days on normal timeslot. But
if the COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH requires their
services he/she may call them on holidays also.
6.6. Penalty
6.6.1. The vendor shall ensure that the audit work is completed within the stipulated
period. In case of delay in the satisfactory completion of audit work penalty @
0.2% (point two percent) per day of the quarterly amount payable shall be
applicable for a maximum20 of 30 days. Beyond 30 days the COMMISSIONER,
COMMERCIAL TAX, CHHATTISGARH reserves the right to cancel the
empanelment, forfeit the EMD/Security Deposit and get the work completed from
alternate sources at the risk and cost of the defaulting firm.
6.7. General terms and conditions
6.7.1. The Department will not be responsible for any delay in obtaining the terms and
conditions of this document or submission of the offer document.
6.7.2. The Vendor shall not, without Department's prior written consent, disclose the
Contract/work order, or any provision thereof, or any specification, plan, sample of
information furnished by or on behalf of The COMMISSIONER, COMMERCIAL
TAX, CHHATTISGARH in connection therewith, to any person other than a
person employed by the Firm in the Performance of the Contract/work order.
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Disclosure to any such employed person shall be made in confidence and shall
extend only so far as may be necessary for purposes of such performance.
6.7.3. The Vendor shall not outsource the work to any other associate/franchisee/third
party under any circumstances. If the same has been done then The
COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH shall summarily
terminate the contract/work order for default and the firm/vendor would be
debarred for future.
6.7.4. If the Vendor is not able to fulfill its obligations under the Contract/work order,
which includes non-completion of the work, the COMMISSIONER,
COMMERCIAL TAX, CHHATTISGARH reserves the right to accomplish the
work through another Firm. Any costs, damages etc. resulting out of the same shall
have to be borne by the Vendor, which can be recovered from his pending bills or
exercises on claim on the firm as dues.
6.7.5. The COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH may at any
time terminate the Contract by giving written notice to the Vendor, without any
compensation to the Vendor, if the Vendor becomes bankrupt or otherwise
insolvent, provided that such termination will not prejudice or affect any right to
faction or remedy which has accrued or will accrue thereafter to the
COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH.
6.7.6. COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH may by giving a
written notice of 15 days to the Vendor, terminate the work order and/or the
Contract, in whole or in part at any time of its convenience. The notice of
termination shall however need not necessarily carry the reasons of termination.
The extent to which performance of work under the work order and /or the Contract
is terminated, and the date upon which such termination becomes effective. The
COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH reserves the right
to elect :
6.7.7. To have any portion completed of the work order and/or the Contract terms and
prices; and/or
6.7.8. To cancel the remainder and pay to the Vendor an agreed amount for partially
completed Services.
6.7.9. In the event of the Firm or the concerned Division of the firm is taken over / bought
over by another company/Firm all the obligations under the agreement with The
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COMMISSIONER, COMMERCIAL TAX, CHHATTISGARH, should be passed
on for compliance by the new Firm / new Division in the negotiation for their
transfer.
6.7.10. The Vendor automatically agrees with The COMMISSIONER, COMMERCIAL
TAX, CHHATTISGARH for honoring all aspects of fair trade practices in
executing the work order placed by Commercial Tax Department.
6.8. Forcemajure
6.8.1. Force majeure clause will mean and be limited to the following in the execution of
the contract / work order placed by the COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH :
• War /hostilities.
• Riot or Civil commotion.
• Earthquake, flood, tempest, lightning or other natural disaster.
• Restriction imposed by the Government or other statutory bodies, which is
beyond the control of the Firm, which prevents or delay the execution of the
order by the Firm.
6.8.2. The Agency will advise COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH in writing. The beginning and the end of the above causes of
delay, within seven days of the occurrence and cessation of the force majeure
conditions. In the event of a delay lasting for more than one month, if arising out of
clauses of force majeure, COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH reserve the right to cancel the order without any obligation to
compensate the Agency in any manner for what so ever reason.
6.9. Arbitration
6.9.1. The Department and the Firm shall make every effort to resolve amicably by direct
negotiation any disagreement or dispute arising between them under or in
connection with the work order. In case of their failure to resolve the matter will
be referred to SECRETARY, GOVT OF CHHATTISGARH, COMMERCIAL
TAX DEPARTMENT whose decision will be final and binding on both parties.
The arbitration proceedings shall be held in Raipur, Chhattisgarh.
6.10. Applicable law
6.10.1. The assignment shall be governed by the laws and procedures established by Govt.
of Chhattisgarh, within the framework of applicable legislation and enactment
made from time to time concerning such financial dealings/processing.
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7. Formats
Form -I: Covering Letter
(On the letterhead of the Firm)
[Location, Date]
FROM:
[Name of Bidder with Complete Address of Communication]
The Commissioner
Commercial tax Department
Raipur Chhattisgarh
Dear Sir,
Sub: RFP Notice No. _______________, Dated: ___________
We refer to your notice no… for hiring services of CAG empanelled Chartered Accountant
Firms for Selection of Internal Auditor for Office of Commissioner, Commercial Tax.
Having fully studied and understood the tender document and its accompaniments and the
details therein, I / We here by submit the application for qualification for the above project.
We hereby confirm that:
1. All information provided in the Pre-Qualification and Technical proposal and in the
attachments is true and correct.
2. The firm has not been declared as ineligible by GoI/ State/UT for corrupt, fraudulent
practices or has been blacklisted.
3. This statement is made for the explicit purpose of qualifying as Chartered Accountants
firm for audit accounts of Commercial tax Department.
We shall make available to the Commercial tax Department or their authorized agencies and
additional information they may find necessary to verify the Qualification Statement.
Commercial tax Department or its authorized representatives are hereby authorized to conduct
or to make any inquiries or investigations to verify the statements, document and information
submitted with this application and/or in connection therewith and to seek clarification from
our bankers, financial institutions and clients regarding the same. This letter shall also serve
as authorization to any individual or authorized representative of any institution referred to in
the supporting information, to provide such information and particulars or clarification as may
be deemed necessary or appropriate by Commercial tax Department to verify the statements
and information furnished in this application together with all annexure or with regard to the
resources and experience of the Firm
We understand that the final bids by Firm(s) will be subject to verification of any and all
information submitted in the tender.
We also understand that Commissioner, Commercial tax Department, reserve the right to
amend, alter or vary the scope and terms of the bid.
We understand that Commercial tax Department shall not in any manner be liable for its
actions described above and shall be under no obligation to inform the Firm of the grounds
and / or reasons for the same.
We hereby irrevocably waive any right at any stage at law or howsoever otherwise arising to
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challenge, question or delay in any decision taken by Commercial tax Department in selection
process.
Yours sincerely,
Signature (authorized signatory)
For and on behalf of
I remain,
Yours sincerely,
Authorized Signatory [Signature with Date and Seal]:
Name and Title of the Signatory: ______________________________________
Name of the organization with complete address: _____________________
______________________________________________________
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Form II: Detailed financial offer for internal audit
(On the letterhead of the Organization/ Firm)
Name of the Firm:
Sl.No. Items Price/ Charges In
(Rs.)
(1) (2) (3)
1 Internal Audit Service:
Quarterly Charges for Supply of 2 CAs in a division/ office
as per scope of work in Section 3 of the RFP. The amount
should include all expenses such as TA/DA etc.
2 Total for 5 divisions/ offices
(This should be simple multiplication of Quarterly Charges for Supply of 2 CAs in a division/ office as per scope of work in Section 3 of the RFP and 5 being the number of divisions/ offices)
Note: Department reserves the right to not engage internal audit service at any division/office and therefore corresponding charges would be deducted on pro rata basis from the commercial values proposed by the bidder.
Date: (Authorized Signatory)
Place: Name
Office SEAL
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Form III: Performa of performance security form
(Please refer Section 4.6. of the RFP)
Ref: Date
Bank Guarantee No
To,
The Commissioner, Commercial Tax, Chhattisgarh
Civil Lines, Raipur-492001
1. Against Contract vide Advance Acceptance of the Tender No. ..................................
Dated .................................. of the COMMISSIONER, COMMERCIAL TAX,
CHHATTISGARH (hereinafter called the "The Department") covering the
(Hereinafter called " The Said Contract") entered into between the client and herein
after called the "The Tendering Authority"), this is to certify that at the request of the
Tendering Authority we ..................................................Bank are holding in trust in
favor of the client, the amount Rs. 2,50,000/-(Rupees Two Lacs Fifty Thousand only)
to indemnify and keep indemnified the department against any loss or damage that
may be caused to or suffered by the Department by reason of the said Contract and /
or in the performance thereof. We agree that the decision of the Department, whether
any breach of any of the terms and conditions of the said contract and / or in the
performance thereof has been committed by the Tendering Authority and the amount
of loss or damage that has been caused or suffered by the Department shall be final
and binding on us and the amount of the said loss or damage shall be paid by us
forthwith on demand and without demur to the Department.
We ................................................................Bank further agree that the guarantee
herein contained shall remain in full force and effect during the period that could be
taken for satisfactory performance and fulfillment in all respects of the said Contract
by the Tendering Authority i.e. till ......................................................(viz. The expiry
of the contract) hereinafter called the said date and that if any claim accrues or arises
against us ........................................................ Bank by virtue of this guarantee before
the said date, the same shall be enforceable against us
..........................................................................Bank by the purchaser before the said
date. Payment under this letter of guarantee shall be made promptly upon our receipt
of notice to that effect from the Department.
It is fully understood that this guarantee is effective from the date of the said Contract
& valid for one years and that we .................................................... Bank undertake
not to revoke this guarantee during its currency without the consent in writing of the
Department.
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We undertake to pay the Department any money so demanded not withstanding any dispute
or disputes raised by the Vendor in any suit or proceedings pending before any Court or
Tribunal relation thereto our liability under this present bond being absolute and unequivocal.
The payment so made by us under this bond shall be a valid discharge of our liability for
payment thereunder and the Vendor shall have no claim against us for making such payment.
We ..................................................................................Bank further agree that the
Department shall have the fullest liberty, without affecting in any manner our obligation
hereunder to vary any of the terms and conditions of that said Contract or to extend time of
performance by the Vendor from time to time or to postpone for any time or from time to
time any of the powers exercisable by the Department against the said Tender and to forebear
or enforce any of the terms and conditions relating to the said Contract and
we,............................................................... Bank shall not be released from our liability
under these guarantee by reason of any such variations or extension being granted to the said
forbearance and / or omission on the part of the Department or any other matter or thing
whatsoever, which under the law relating to sureties, would but for this provisions have the
effect of so releasing us from our liability under this guarantee.
The guarantee is for an amount of Rs. ................................................................(In figures
Rs...................................................................................................................).
This guarantee shall not be discharged due to the change in the constitution of the Bank of the
Vendor.
DATE: -
PLACE: SIGNATURE: -
WITNESS: - PRINTED NAME:
1 ..................................
2 ..................................
...............................................
(BANK’S COMMON SEAL)
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Form IV: Firm details
(On the letterhead of the Organization/ Firm)
(On the Letterhead of the Firm: lead partner of the firm, full postal address, telephone nos. or
fax, email address etc.)
A. Year of Registration of with ICAI:-
B. CAG registration number:
C. Location of HO/Branch in Chhattisgarh with Address:
Note: In case firm does not have an HO/Branch in Chhattisgarh, should furnish an
undertaking that the same would be established within one month of signing the
contract.
D. Name of the partner/(s) who is/are qualified in ISA (Information System Audit)
E. Name of partners associated with the firm at least for a period of 7 years in the firm
F. Total number of CAs (ACA as well as FCA), within the team of professionals in the
firm.
(Note: Copy of Registration Certificate, PAN Card, Service Tax Registration certificate,
Empanelment no with CAG, Certificate of Practice shall also be attached)
Authorized Signatory [In full and initials]: With Seal and date --------------------------------
--------------------------
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Form V: Letter of Undertaking
(On the Letterhead of the Firm lead partner of the company full postal address, telephone nos.
or fax, e-mail address etc.)
To
The Commissioner
Commercial tax Department
Raipur Chhattisgarh
Sub: Selection of Chartered Accountant Firm for internal Auditor
Sir,
I/We the undersigned offer to execute and complete whole of the said work in a schedule
time limit from the date of issue of letter of Acceptance/ Work Order as given in Condition
of Contract and in conformity with the above set of documents for the Financial Offer in
separate sealed Envelope. I/We undertake, if my/our bid is accepted to deliver the works in
accordance with the contract for period as specified in the bid from the date of receipt of
letter of acceptance issued to me/us.
I/We agree to abide by this bid for a period of (90 days) from the date fixed for receiving
the same and it shall remain binding upon us and may be accepted at any time before the
expiry of that period. In the event of our bid being accepted, we agree to enter into formed
contract agreement incorporation the conditions of contract there to annexed but until such
agreement is prepared this together with CTD written acceptance there and shall constitute
a binding contract between us. We understand that we have to follow the instruction of
CTD, and their designated officers, If any, during the execution of the work within the
contract period.
We understand that you are not bound to accept the lowest or any bid you may receive.
Signature of the Firm
Name of the Person
(Seal of Firm)
Duly authorized to sign bid for and on behalf of (fill in block capitals)
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Form VI: Undertaking for office
(On the Letterhead of the Firm lead partner of the company full postal address, telephone nos.
or fax, e-mail address etc.)
To
The Commissioner
Commercial tax Department
Raipur Chhattisgarh
Sub: Undertaking for opening office
Sir,
I/We agree that in the event of award of the contract, the firm will establish an office in
Chhattisgarh within one month of signing the contract.
We understand that not adhering to this requirement may attract cancellation of contract.
Signature of the Firm
Name of the Person
(Seal of Firm)
Duly authorized to sign bid for and on behalf of (fill in block capitals)
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Form –VI: Assignments
A. Experience in Public Financial Management, Accounting and Audit
Sr. no Name of
Assignment
Year Name
Department
Professional
Fee
Date of
completion of
Assignment
B. VAT/Entry tax experience
Sr. no Name of
Assignment
Year Name
Department
Professional
Fee
Date of
completion of
Assignment
C. Statutory Audit Experience
Sr. no Name of
Assignment
Year Name
Department
Professional
Fee
Date of
completion of
Assignment
Authorized Signatory [In full initials and Seal]
_______________________________________
Note: Please attach copies of the work order/contract issued by competent authority from the
client in support of documentary proof.
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Form –VII: Details of ACA/FCA in the firm
Sr. no Name of CA ACA/FCA Years of
experience in
VAT
Total Years of
experience
A. Detail of 10 CAs proposed for the project
1
2
3
4
5
6
7
8
9
10
B. Other CAs
11
12
…
Please add row as required
Authorized Signatory [In full initials and Seal]:______________________________
Name of the Organization: _________________________________________________
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Form –VIII: Financial Turnover of the CA Firm during the last three years
Sr. no Year Turnover in INR Net Worth of the
Firm
1 2012-13
2 2013-14
3 2014-15
Average Annual turnover & net worth
for the last three years (INR)
Authorized Signatory [In full initials and Seal]______________________________
Name of the Organization:
_____________________________________________________
(Please provide the copies of the IT Return, Balance Sheet and Profit Loss Statement for
the corresponding period).
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Form IX: Declaration of fidelity and secrecy
I/We do hereby declare that we
will faithfully, truly and to the best of our skill and ability execute and perform the duties
required us as internal auditors of the Department of Commercial Tax and which properly
relate to the office or position in the said Department byus.
We further declare that we will not communicate or allow to be communicated to any
person not legally entitled thereto any information relating to the affairs of the Department
or to the affairs of any person having any dealing with the Department nor we will allow,
any such person to Inspect or have access to any books or documents belonging to or in the
possession of the Department and relating to the business of the Department or to the
business of any person having any dealing with the Department.
Place:
Date: FIRM
