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Clause IV of the said Circular reads as follows:

"IV. In pursuance of the above Resolution of the Corporation Board the following revised guidelines are issued Such recitations can be found in every successive Circular examined by this Honourable Court in the present case, which were referred to earlier.

21. An examination of all the circumstances show that they are administrative decisions of the Managing Body of the respondent-Corporation to achieve uniformity in the transactions entered into by the various functionaries subordinate to it functioning at various places in the State.