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Item CSR In India: A Comparative Study Of Public And Private Companies With Reference To Section 135 Of Companies Act During 2014-17(Central University of Punjab, 2018) Kumari, Rambha; Pathak,Puneetavoid the possibilities of turning discretionary power into arbitrary power and the mal practices which may crop up in the procurement process. Though procurement process plays a very vital role in development of the country but yet India does not have any uniform law on it which could be applicable throughout the whole country beside the CVC guidelines and General Financial Rules. But now a days some states like Kerala, Rajasthan & Karnataka have framed the statutes to maintain transparency in tender process but still many are left behind.