for declining to accept the highest or other bids: Once this conclusion is arrived at, there can be no gainsaying that such reasons. have to be relevant. and not whimsical or arbitrary. As observed by their Lordships of the Supreme Court in Ramana Daya ram Shetty v. International Airport Authority of India; AIR 1979 SC 1628, every order of. the State or its functionary has to meet. the twin test of 'reason and relevance' They just cannot arbitrarily pass an order for any or no reason. The officer. concerned is duty bound under the rules to record relevant legal reasons for refusing to accept the highest or other bids.