Substitution of section 101

For section 101 of the 1971 Act, the following section shall be substituted, namely :- "101. Invitation of tenders :-(1) Atleast seven days before entering into any contract for the execution of any work or the supply of any materials of goods which will involve an expenditure exceeding five thousand rupees, the Commissioner shall give notice by advertisement inviting tenders for such contract.

1. (2) The Commissioner on receipt of the tenders in respect of any contract made in pursuance of the notice given under sub-section
2. (1) may, subject to the provisions of section 99 and the rules made thereunder, accept the tender after following the procedure as may be prescribed".