Section 81(3) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(3)When the supplier is unable to supply the stores by the specified date or when the stores are very urgently required and it would be more convenient and without much extra expense to purchase stores from the open market, tenders or quotations shall be [from at least three reputed firms/companies] [Substituted for 'invited' vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] and stores shall be purchased ordinarily from the lowest tenderer. Reasons for purchasing from the open market under this rule shall be recorded in writing and where the lowest tender is not accepted, full explanation shall be given in writing which shall be available to audit while auditing the accounts:Provided that no such explanation would be necessary when stores being purchased are worth less than Rs. 500 and the purchases are made at the usual market rate.
