Section 27(4) in The Calcutta Improvement Act, 1911
(4)Neither the Board nor the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.] shall be bound to sanction the acceptance of any tender which has been made; but the Board, within the pecuniary limits of their powers, as prescribed in section 25, sub-section (1), or the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.], may sanction the acceptance of any of such tender which appears to them, upon a view of all the circumstances, to be the most advantageous, or may direct the rejection of all the tenders submitted to them.
