49-c ( iv ) -309/ridf/swc handling and tranportation of food grains and allied services at wbswc managed warehouses godowns , singur ridf godown , hooghlyhandling and transportation of food grains and allied services . important notes :1 . in case a tenderer/ bidder wishes to make a bid at par with sor , the bidder will enter the bid as 0 ( zero ) in column m of boq ( rate quoted ) . 2 . in case a tenderer/ bidder wishes to make a bid below sor , say 10% below sor , the bidder will enter minus 10 ( -10 ) in column m of boq ( rate quoted ) . if the bidder bid more than 20% below sor , the same will be summarily rejected . 3 . in case a tenderer/ bidder make a bid above sor , the bidder will be rejected .