Section 139(4) in The M.P. Municipal Accounts Rules, 1971
(4)Tenders for public works shall be presented to the Chief Municipal Officer and who shall open them at the notified date and time and initial them after endorsing the date and time of their opening. The Chief Municipal Officer with his recommendations shall submit the tenders with a comparative statement to the authority which is competent to sanction the tender under the Act and these rules.
