In the result, our answers to the question referred by the Division Bench is as under: “The work of quality audit of roads or work of similar nature to be done by a person who must enjoy trust and confidence of the public authority is not covered by the expression “the execution of any work or supply of any materials or goods” within the meaning of Subsection (1) of Section 72 of the Mumbai Municipal Corporation Act, 1881. Hence, it is not necessary for Municipal Commissioner to assign such work only by inviting tenders as contemplated by the proviso, i.e. sub-section (3) of Section 72 of the said Act.