Section 139(1) in The M.P. Municipal Accounts Rules, 1971
(1)In the case of works to be executed by contracts, tenders shall be invited by the Chief Municipal Officer in accordance with the provision of Section 112 of the Act and in the manner as prescribed under Rule 140 of these rules :Provided that the works, for which the Municipal Council under sub-section (3) of Section 112 of the Act has authorised the Chief Municipal Officer not to invite tenders, shall be executed through approved contractors at scheduled rates or at rates lower than the scheduled rates for the purpose of these rules the schedules of rates as in force in the P.W.D. in the district in which the Municipal Council is situated, shall be deemed to be the schedule of rates to be followed by the Municipal Council concerned unless and otherwise specified with the prior approval of Government with reference to Rule 147 :Provided further that a number of comparatively small contractors may be employed in a large work to allow of there being allotted, as the work progresses a quantity of work suitable to their capacity. In such cases Public Works Department model from K2, K3 or K4 shall be used.