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[Cites 32, Cited by 0]

Delhi High Court

Arg Outlier Media Private Limited vs Ht Media Limited on 4 July, 2023

Author: Navin Chawla

Bench: Navin Chawla

                                                                               :


          *        IN THE HIGH COURT OF DELHI AT NEW DELHI
                                                   Reserved on:27.04.2023
                                                   Date of decision: 04.07.2023

          +        O.M.P. (COMM) 161/2023 & IA 8019/2023
                   ARG OUTLIER MEDIA PRIVATE LIMITED
                                                                   ..... Petitioner
                                       Through:   Mr.Sandeep Sethi, Sr. Adv. &
                                                  Ms.Malvika Trivedi, Sr. Adv.
                                                  with     Mr.Bani        Dikshit,
                                                  Mr.Uddhav Khanna, Ms.Diya
                                                  Dutta,    Ms.Sujal        Gupta,
                                                  Mr.Shailendra             Slaria,
                                                  Ms.Shreya Sethi, Mr.Vikram
                                                  Singh Dalal & Ms.Tanvi
                                                  Tewari, Advs.

                                       versus

                   HT MEDIA LIMITED
                                                                ..... Respondent
                                       Through:   Mr.Ashok Kumar Singh, Sr.
                                                  Adv. with Mr.Sonal Kr. Singh,
                                                  Mr.Shivang Singh, Mr.Obhirup
                                                  Ghosh, Ms.Meghna Butolia,
                                                  Mr.Gagan     Kr.       Sharma,
                                                  Mr.Kunal Nema & Ms.Saloni
                                                  Singh, Advs.
          CORAM:
          HON'BLE MR. JUSTICE NAVIN CHAWLA
          1.       This petition has been filed by the petitioner under Section 34
          of the Arbitration and Conciliation Act, 1996 (hereinafter referred to
          as the 'Act'), challenging the Arbitral Award dated 17.02.2023
          (hereinafter referred to as the 'Impugned Award') passed by the
          learned Sole Arbitrator adjudicating the disputes that had arisen
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          between the parties in relation to the 'Agreement of Barter' dated
          19.04.2017 (hereinafter referred to as the 'Agreement') executed
          between the parties.
          2.       The learned Sole Arbitrator by way of the Impugned Award has
          directed the petitioner to pay to the respondent a sum of Rs.5 crores
          along with pendente lite interest at the rate of 5% per annum from
          08.03.2019 till the passing of the Award and at the rate of 10% per
          annum from the date of the Award. The learned Arbitrator has also
          directed the petitioner to pay as costs, 50% of the Arbitral fee paid by
          the respondent, that is, Rs.5 lacs to the respondent.


          SUMMARY OF CHALLENGE
          3.       The petitioner challenges the Impugned Award on the following
          three grounds:-
                   (a) That the Agreement containing the Arbitration Clause, being
                         improperly stamped, should have been impounded by the
                         learned Arbitrator and, until it was properly stamped and
                         penalty was paid thereon, as determined by the Collector of
                         Stamps, should not have been acted upon;
                   (b) In terms of the Agreement, the petitioner is merely to
                         compensate/indemnify the respondent for the amount of
                         excess 'Inventory' utilized by the petitioner. The petitioner
                         has, therefore, wrongly been saddled with the amount of
                         Rs.5 crores relying upon the Articles 2.4 and 6.1 of the
                         Agreement;

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                   (c) The respondent had not produced any evidence of loss
                         suffered by the respondent and, therefore, the award of the
                         amount by the learned Arbitrator in favour of the respondent
                         is contrary to Section 74 of the Indian Contract Act, 1872,
                         and the principles enunciated by the judgment of the
                         Supreme Court in M/s Kailash Nath Associates v. Delhi
                         Development Authority & Anr., (2015) 4 SCC 136.


          SUBMISSIONS OF THE LEARNED SENIOR COUNSELS FOR
          THE PETITIONER

          4.       On the issue of the Agreement not being properly stamped, the
          learned senior counsels for the petitioner submit that it was not in
          dispute that the respondent appended its signatures on the Agreement
          at New Delhi and thereafter transmitted the same to Mumbai for the
          signatures of the petitioner. The petitioner appended its signatures on
          the Agreement at Mumbai and, therefore, in terms of Section 3(a) of
          the Maharashtra Stamp Act, 1958 (hereinafter referred to as the
          'Maharashtra Stamp Act'), the Agreement was chargeable to the
          Stamp Duty in accordance with the Maharashtra Stamp Act only. The
          Maharashtra Stamp Act requires the document to be stamped on an ad
          valorem fee. In support, the learned senior counsels for the petitioner
          placed reliance on the judgment of this Court in Religare Finvest
          Limited v. Asian Satellite Broadcast Private Limited and Others,
          2022 SCC OnLine Del 221.
          5.       They submit that mere mention of the document having been
          executed at New Delhi or being stamped in accordance with the
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          Indian Stamp Act, 1899 (hereinafter referred to as the 'Indian Stamp
          Act') as applicable to the State of NCT of Delhi, would not make the
          Agreement sufficiently stamped. The Agreement was, therefore,
          insufficiently stamped and should have been impounded by the
          learned Sole Arbitrator during the course of the Arbitral Proceedings.
          They submit that in view of the judgment of the Supreme Court in M/s
          N.N. Global Mercantile Private Limited v. M/s Indo Unique Flame
          Ltd. & Ors., 2023 SCC OnLine SC 495, the Agreement being
          insufficiently/improperly stamped, could not have been acted upon by
          the learned Sole Arbitrator.
          6.       They submit that the learned Sole Arbitrator has also wrongly
          stated that no submissions on this issue were made at the stage of the
          final arguments. Relying upon the written submissions filed before the
          learned Sole Arbitrator, they submit that this issue was raised before
          the learned Sole Arbitrator even at the stage of the final arguments.
          7.       On the question of the direction in the Impugned Award for the
          petitioner to pay a sum of Rs. 5 crores to the respondent, the learned
          senior counsels for the petitioner, placing reliance on Articles 2.3, 2.4,
          6.1 and 8.2 of the Agreement, submit that the Agreement was, as is
          evident from the title itself, a Barter Agreement. In terms of the said
          Agreement, the parties were to promote each other's business interests
          through their respective business mediums. It was agreed that the total
          value of the Agreement in terms of spots/advertising space shall be
          Rs.10 crores, however, Article 6.1 of the Agreement clarified that this
          amount in no way indicates minimum guarantee or commitment of
          any nature and was only indicative in nature. In terms of Article 8.2,
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          on termination of the Agreement, the accounts were to be squared off,
          meaning thereby that whatever excess usage that the petitioner had
          over the respondent, in terms of the Agreement, the petitioner would
          pay for the same. They submit that, therefore, at best the petitioner
          could have been made liable to pay Rs.2.01 crores, which was the
          amount for which the spots were used by the petitioner on the
          respondents' platform. They submit that the learned Sole Arbitrator
          has ignored the second part of Article 6.1 of the Agreement, and the
          interpretation placed by the learned Sole Arbitrator on the terms of the
          Agreement is perverse and cannot be sustained.
          8.       They further submit that the respondent had not placed any
          evidence on record to show any loss being caused to the respondent on
          account of the respondent not placing any inventory on the platform of
          the petitioner. They submit that in the absence of any proof of loss, the
          learned Sole Arbitrator has clearly erred in awarding the damages to
          the respondent.


          SUBMISSIONS OF THE LEARNED SENIOR COUNSEL FOR
          THE RESPONDENT

          9.       On the other hand, the learned senior counsel for the respondent
          submits that the Agreement in question was, in fact, executed at New
          Delhi as is evident from the various terms of the Agreement itself,
          including its recital, which states that it was executed at New Delhi.
          10.      The learned senior counsel for the respondent submits that the
          learned Sole Arbitrator has considered the exchange of the e-mails
          between the parties to reach at the conclusion that, with the consent of
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          the parties, the Agreement has been executed at New Delhi. In this
          regard, he draws my reference to the order dated 13.02.2020 passed by
          the learned Sole Arbitrator on the application filed by the petitioner
          under Section 16 of the Act, relevant portions of which have been
          reproduced by the learned Sole Arbitrator even in the Impugned
          Award.
          11.      He further submits that the petitioner, during the course of its
          Oral Submissions, did not raise this issue again, as has been rightly
          recorded by the learned Sole Arbitrator in paragraph 28 of the
          Impugned Award. He submits that a mere clandestine insertion of the
          ground in the written submissions cannot, now, be used as a ground to
          challenge the Impugned Award.
          12.      He further submits that, in fact, no such objection was taken by
          the petitioner prior to the filing of the application under Section 16 of
          the Act. In the exchange of notices between the parties, specifically, in
          the reply(s) dated 18.03.2019, 09.05.2019, and 17.05.2019, or even in
          answer to the petition filed by the respondent under Section 11 of the
          Act seeking the appointment of the learned Sole Arbitrator, being
          ARB.P. 392/2019, the petitioner never raised a plea that the
          Agreement was executed at Mumbai or that the Agreement is
          insufficiently stamped and should be stamped as per the Maharashtra
          Stamp Act. He submits that, in fact, this Court in the order dated
          31.05.2019 passed in above referred petition, recorded that the
          petitioner herein did not dispute the existence of the Arbitration
          Agreement or the invocation thereof, meaning thereby that the
          petitioner did not also dispute that the Agreement was properly
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          stamped. Even the witness of the petitioner in his cross-examination
          did not dispute the fact that no such objection had been taken by the
          petitioner before the commencement of the Arbitration Proceedings.
          The plea was later taken, only with a mala fide intent of somehow
          denying the bona fide claims of the respondent.
          13.      On the interpretation of the Agreement, placing reliance on the
          various terms of the Agreement, he submits that the interpretation
          placed by the learned Sole Arbitrator on the terms of the Agreement is
          correct. He submits that it was the term of the Agreement that any
          inventory that is not used by the respondent would be paid for by the
          petitioner at the end of the Agreement period. He submits that, in fact,
          the respondent is entitled to claim Rs.10 crores, as was rightly claimed
          by the respondent in the Arbitration Proceedings, however, the learned
          Sole Arbitrator has confined the claim of the respondent to only Rs.5
          crores. He submits that the respondent has agreed to the Impugned
          Award, however, the interpretation now being placed by the petitioner
          is completely incorrect.
          14.      On the issue of damages being awarded without any evidence,
          he submits that the amount was payable in terms of Article 2.4 of the
          Agreement itself. The respondent was not to separately prove any
          damages being suffered by the respondent.
          15.      He submits that, therefore, no infirmity can be found in the
          Impugned Award passed by the learned Sole Arbitrator.


          ANALYSIS AND FINDINGS

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          16.      I have considered the submissions made by the learned senior
          counsels for the parties.
          Stamping of the Agreement:
          17.      On the issue of insufficient/improper stamping of the
          Agreement, the Agreement itself records that the same has been
          executed at New Delhi. The petitioner does not dispute that the
          Agreement has been stamped in accordance with the rates as
          applicable to the NCT of Delhi. The dispute raised is that the said
          Agreement was signed by the respondent at New Delhi and thereafter
          sent to the petitioner for its signatures at Mumbai. The petitioner
          contends that the Agreement, therefore, should have been stamped in
          accordance with the Maharashtra Stamp Act, and having not been
          done so, was to be impounded by the learned Sole Arbitrator.
          18.      The learned Sole Arbitrator in the Impugned Award has
          rejected the above submission of the petitioner, relying upon his
          earlier order dated 13.02.2020 passed on an application filed by the
          petitioner under Section 16 of the Act. I shall reproduce hereinbelow
          the extract from the said order, which has also been extracted by the
          learned Sole Arbitrator in the Impugned Award:-
                                "26. Insofar as facts leading to entering into
                                the Barter Agreement are concerned, there is
                                hardly any dispute. In fact, the submission of
                                learned Counsel for the Claimant that
                                Contract was concluded in Delhi was not
                                refuted by the learned Counsel for the
                                Respondent. As mentioned above, response of
                                the Respondent was that it is not the place
                                where the Contract is concluded, which would
                                be relevant, but the place where the Contract
                                is executed is material for the purpose of
                                attracting the stamp duty. When it is not in
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                                dispute that in the given facts, the place of
                                conclusion of Agreement is Delhi, various
                                judgments cited by the learned Counsel for the
                                Claimant in support of his submission that
                                Contract was concluded in Delhi need not be
                                discussed.

                                27. Let me now examine the case keeping in
                                view the provisions of Section 3(a) of the Act.
                                This clause makes an instrument chargeable
                                with duty under the Stamp Act if it is executed
                                in the State of Maharashtra and is not
                                previously executed by 'any person'. In the
                                first blush, having regard to the proposition
                                advanced by the learned Counsel for the
                                Respondent, one may say that since the
                                document was signed by the Respondent in
                                Mumbai, which was the last act, the place
                                where the document is executed is Mumbai. If
                                one applies this principle, document would
                                attract the duty as per the Maharashtra Stamp
                                Act as well. At the same time, there are certain
                                very peculiar features in this case which may
                                desist me from arriving at the conclusion that
                                the document should have been stamped in
                                accordance with Maharashtra Stamp Act. In
                                the instant case, the document was prepared in
                                Delhi on the stamp papers purchased as per
                                the Stamp Act applicable in Delhi. Admittedly,
                                stamp duty as per applicable in Delhi has been
                                affixed on the instrument i.e., the Barter
                                Agreement. It is also signed in Delhi by the
                                Claimant.

                                28. Thus, the admitted facts are that Claimant
                                is based in Delhi whereas office of the
                                Respondent is located in Mumbai. It is also an
                                admitted fact that prior to the execution of the
                                Barter Agreement, terms and conditions of the
                                Agreement were negotiated between the
                                parties which were revised from time to time.
                                It appears that a draft Agreement was
                                prepared, ultimately some changes were made
                                by the Respondent, which was sent to the
                                Claimant. On 25.04.2017, Claimant sent e-
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                                mail to the Respondent stating that the
                                Claimant was fine with the changes made and
                                attached the execution version of the
                                Agreement. In this mail, it was also stated that
                                Claimant shall be sharing its scanned copy
                                and sending the original via courier. To this,
                                Respondent had replied by e-mail of
                                25.04.2017 that it was fine with the
                                Respondent and Respondent gave its nod to
                                the Claimant for going ahead. Thereafter,
                                stamp paper was purchased by the Claimant in
                                Delhi and the Agreement was typed in Delhi at
                                the level of the Claimant. This Agreement is on
                                non-judicial stamp paper of the value of INR
                                100/-. Opening para of the Agreement states
                                that it is "entered into at New Delhi, India on
                                19th day of April 2017". Pertinently, therefore,
                                the parties have agreed that the place of
                                entering into this Agreement is Delhi. For this
                                reason, and as per the agreed understanding
                                between the parties, the stamp papers were
                                purchased in Delhi. There is no dispute that as
                                per duty applicable in Delhi, it is adequately
                                stamped.

                                29. Para 9.7 of the Agreement pertains to
                                settlement of disputes and governing laws. It,
                                inter alia, mentions that if any disputes or
                                differences arise between the parties, the
                                parties shall make an attempt for a period of
                                30 days from the receipt of the notice of the
                                existence of disputes to settle such disputes by
                                mutual discussion between the parties, failing
                                which parties agreed to refer the matter to a
                                mutually agreed Arbitrator. This clause
                                further states that arbitration proceedings
                                shall be held under the provisions of the
                                Arbitration & Conciliation Act. Here again, it
                                needs to be emphasised that the venue of
                                arbitration proceedings is agreed to be New
                                Delhi only. It is also agreed that the
                                courts/tribunals at New Delhi shall have the
                                exclusive jurisdiction over any dispute relating
                                to the subject matter of this Agreement.
                                Therefore, insofar as this Arbitration
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                                Agreement is concerned, the seat of
                                Arbitration is Delhi and it bears proper stamp
                                duty as per law applicable in Delhi.

                                30. Thus, we are faced with a situation where
                                recital of the Agreement states that it is
                                executed in Delhi, and by signing this
                                Agreement, the Respondent has accepted this
                                part of the recital. That by itself may not be
                                determinative. However, what is important is
                                that, after conclusion of the Contract in Delhi
                                and on the understanding that the Agreement
                                was executed in Delhi, it was prepared in
                                Delhi for which non-judicial stamp papers as
                                per the prevailing law in Delhi were
                                purchased. More importantly, even the place
                                of contract, for which it is executed, is Delhi
                                which has been specifically agreed to by the
                                parties. Above all, as per para 9.7, the sole
                                jurisdiction of Court/Tribunals is rested at
                                New Delhi to the exclusion of jurisdiction of
                                any other place. Seat of arbitration is also
                                Delhi. Therefore, for all practical purposes,
                                the Agreement is to be worked out in Delhi. In.
                                a situation like this, it would be difficult to
                                accept the position that stamp duty as
                                applicable under the Maharashtra Stamp Act
                                should also have been affixed. After all, one
                                needs to give purposive interpretation to the
                                provisions of the Maharashtra Stamp Act. In a
                                situation when everything happens in Delhi
                                and the document is even signed in Delhi by
                                one of the parties, and insofar as Arbitration
                                Agreement is concerned, it is subject to
                                jurisdiction in Delhi, affixing the stamp duty as
                                per Maharashtra Stamp Act appears to be
                                somewhat incongruous.

                                31. Even if we proceed on the basis that
                                document is executed in Mumbai when it was
                                signed by the Respondent, then in law, it was
                                the obligation of the Respondent to put the
                                requisite stamp duty as per the Maharashtra
                                Stamp Act. For the sake of clarify, it needs to
                                be repetitive by observing that insofar as
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                                Claimant is concerned, it had completed all
                                the requisite formalities. Document was
                                prepared in Delhi, recital of the document
                                mentions that it is executed in Delhi; stamp
                                papers as per applicable law in Delhi were
                                purchased and the document is prepared on
                                the said stamp papers; and is signed by the
                                Claimant in Delhi. When such a document is
                                sent to the Respondent in Mumbai and
                                Respondent takes a position that it is deemed
                                executed in Mumbai only, the Respondent, on
                                receiving the document and before signing the
                                same, should have put required stamp duty as
                                per the provisions of Maharashtra Stamp Act.
                                Conscience of this difficulty which may come
                                in the way of Respondent, it has tried to make
                                out a case in the Application under Section 16
                                of the Act (para 2.10) that it was always the
                                understanding between the parties that stamp
                                duty and other applicable charges would be
                                borne by the Claimant. This is specifically
                                denied by the Claimant. In any case, stamp
                                duty as applicable in Delhi was paid by the
                                Claimant. Even if it is accepted for the sake of
                                argument that stamp duty under the
                                Maharashtra Stamp Act was also payable by
                                the Claimant, the Respondent, before signing
                                the Agreement, should have called upon the
                                Claimant to pay that duty. In that eventuality,
                                it is the Respondent who would be liable for
                                this lapse."


          19.      At the outset, it is to be emphasized that the above finding is a
          mixed question of facts and law. The learned Sole Arbitrator has
          found the Agreement to be properly stamped, observing that under the
          Agreement it was agreed that the same has been executed in New
          Delhi; everything under the Agreement was to happen in New Delhi;
          and the document is even signed in New Delhi by one of the parties. It
          is settled law that the Court exercising jurisdiction under Section 34 of
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          the Act does not sit as a Court of Appeal against the findings of the
          learned Arbitral Tribunal. Its jurisdiction under Section 34 of the Act
          is rather limited and even a contravention of a statute, that is not
          linked to a public policy or public interest, cannot be a ground for
          setting aside an Arbitral Award under Section 34 of the Act. In
          Ssangyong Engineering and Construction Company Limited v.
          National Highways Authority of India (NHAI), (2019) 15 SCC 131,
          the Supreme Court has held as under:-
                                "37. Insofar as domestic awards made in
                                India are concerned, an additional ground is
                                now available under sub-section (2A), added
                                by the Amendment Act, 2015, to Section 34.
                                Here, there must be patent illegality appearing
                                on the face of the award, which refers to such
                                illegality as goes to the root of the matter but
                                which does not amount to mere erroneous
                                application of the law. In short, what is not
                                subsumed within "the fundamental policy of
                                Indian law", namely, the contravention of a
                                statute not linked to public policy or public
                                interest, cannot be brought in by the
                                backdoor when it comes to setting aside an
                                award on the ground of patent illegality.

                                38. Secondly, it is also made clear that
                                reappreciation of evidence, which is what an
                                appellate court is permitted to do, cannot be
                                permitted under the ground of patent illegality
                                appearing on the face of the award.

                                39. To elucidate, para 42.1 of Associate
                                Builders, namely, a mere contravention of the
                                substantive law of India, by itself, is no longer
                                a ground available to set aside an arbitral
                                award. Para 42.2 of Associate Builders,
                                however, would remain, for if an arbitrator
                                gives no reasons for an award and
                                contravenes Section 31(3) of the 1996 Act, that

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                                would certainly amount to a patent illegality
                                on the face of the award."
                                                           (Emphasis supplied)


          20.      In Delhi Airport Metro Express Private Limited v. Delhi Metro
          Rail Corporation Limited, (2022) 1 SCC 131, the Supreme Court
          again emphasised as under:
                                "29. Patent illegality should be illegality
                                which goes to the root of the matter. In other
                                words, every error of law committed by the
                                Arbitral Tribunal would not fall within the
                                expression "patent illegality". Likewise,
                                erroneous application of law cannot be
                                categorized as patent illegality. In addition,
                                contravention of law not linked to public
                                policy or public interest is beyond the scope of
                                the expression "patent illegality....".
                                                            (Emphasis Supplied)

          21.      Therefore, even assuming that the learned Sole Arbitrator made
          a mistake in the interpretation of the Maharashtra Stamp Act, in my
          view, it cannot be a ground to interfere with the Arbitral Award in the
          exercise of the limited jurisdiction under Section 34 of the Act.
          22.      What is also relevant in the facts of the present case is that no
          such challenge on the ground of the Agreement not being properly
          stamped was raised by the petitioner herein in its reply to the legal
          notices or in the reply to the petition filed by the respondent under
          Section 11 of the Act. Even in the affidavit of admission/denial of the
          documents of the respondent, filed by the petitioner herein on
          12.10.2019 in the Arbitration Proceedings, the Agreement was
          admitted and no such objection to its admissibility in evidence was
          taken by the petitioner.
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          23.      As noted hereinabove, the petitioner also filed an application
          under Section 16 of the Act before the learned Sole Arbitrator,
          challenging the admissibility of the Agreement on the ground of it not
          being properly stamped. The said challenge was rejected by the
          learned Sole Arbitrator in his order dated 13.02.2020, albeit later
          framing an issue on the admissibility of the said document.
          24.      The learned Sole Arbitrator explained the reasons for framing
          the issue with respect to the admissibility of the Agreement, vide his
          Order dated 27.05.2020, as under:-
                                "6. I have, otherwise, considered the
                                submissions of both the parties on the question
                                as to whether issue about the admissibility of
                                the document in question should be framed or
                                not. No doubt, certain observations have come
                                in the Order dated 13.02.2020 about the
                                admissibility of the document. At the same
                                time, I agree with the Respondent that the said
                                Order is under Section 16 of the Act. He is
                                also right in his submission that while
                                formulating the points of differences in the
                                main proceedings, points should be formulated
                                independent of the order passed in Section 16
                                of the Act. Therefore, I am inclined to
                                formulate this point of difference as well. I,
                                however, make it clear that while deciding this
                                point of difference, it will be open to the
                                Claimant to argue that the admissibility of the
                                Agreement was challenged only on the ground
                                that the document is not sufficiently stamped
                                and that issue stands decided. At this stage, I
                                do not make any observation on this aspect. I
                                make it clear that this point of difference is
                                formulated without prejudice to the rights and
                                contentions of both the parties on the merits
                                thereon and all the arguments which would be
                                permissible/admissible in law will be taken
                                into in consideration at the final stage while
                                deciding this point of determination."
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          25.      The learned Sole Arbitrator in the Impugned Award has further
          recorded that no 'new' submission was made by the learned senior
          counsel for the petitioner herein at the time of the final arguments and,
          therefore, the learned Sole Arbitrator felt no reason to deviate from its
          earlier opinion recorded in the order dated 13.02.2020. I may quote
          from the aforesaid observation of the learned Sole Arbitrator in the
          Impugned Award, as under:-
                                "28. It may be mentioned that at the time of
                                final arguments, the learned senior counsel for
                                the Respondent did not raise any further/
                                additional arguments when the arguments
                                which were advanced while arguing the
                                Application under Section 16 of the Act and
                                rested his case at that. Since no new argument
                                is raised and the arguments raised earlier
                                have already been considered and rejected by
                                the Tribunal in its Order dated 13.02.2020, the
                                Tribunal does not find any reason to deviate
                                from the same. This issue [POD (iii)] is
                                accordingly answered in the affirmative
                                holding that the Agreement dated 19.04.2017
                                is admissible in law."
                                                            (Emphasis supplied)

          26.      The learned Sole Arbitrator, therefore, rejected the objection of
          the petitioner on the admissibility of the Agreement for being not
          properly stamped, and admitted the Agreement in evidence.
          27.      Section 36 of the Indian Stamp Act states that where an
          instrument has been admitted in evidence, such admission shall not,
          except as provided in Section 61 of the Indian Stamp Act, be called in
          question at any stage of the same suit or proceeding or on the ground
          that the instrument has not been duly stamped.

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          28.      Section 61 of the Indian Stamp Act provides that when any
          Court, in the exercise of its civil or revenue jurisdiction or any
          Criminal Court in any proceeding under Chapter XII or Chapter
          XXXVI of the Code of Criminal Procedure, 1898, makes any order
          admitting any instrument in evidence as duly stamped, the Court to
          which appeals lie from, or references are made by, such a Court, of its
          own motion or on the application of the Collector, take such order into
          consideration. In our case, the court is of the opinion that such an
          instrument should not have been admitted in evidence without the
          payment of duty and penalty under Section 35 of the Indian Stamp
          Act, it may record a declaration to that effect and determine the
          amount of duty with which such an instrument is chargeable and may
          impound such instrument. Proviso (b) to sub-Section 4 of Section 61
          of the Indian Stamp Act further provides that except for the purposes
          of such prosecution by the Collector, any declaration made under
          Section 61 of the Indian Stamp Act, shall not affect the validity of any
          order admitting any instrument in evidence.
          29.      Sections 36 and 61 of the Indian Stamp Act are reproduced
          hereinbelow:-
                                36. Admission of instrument where not to be
                                questioned. --Where an instrument has been
                                admitted in evidence, such admission shall not,
                                except as provided in section 61, be called in
                                question at any stage of the same suit or
                                proceeding on the ground that the instrument
                                has not duly stamped.
                                                    xxxxx
                                61. Revision of certain decisions of Courts
                                regarding the sufficiency of stamps. --(1) When
                                any Court in the exercise of its civil or revenue
                                jurisdiction of any Criminal Court in any
Signature Not Verified          proceeding under Chapter XII or Chapter XXXVI
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                                of the Code of Criminal Procedure, 1898 (V of
                                1898), makes any order admitting any instrument
                                in evidence as duly stamped or as not requiring a
                                stamp, or upon payment of duty and a penalty
                                under section 35, the Court to which appeals lie
                                form, or references are made by, such first-
                                mentioned Court may, of its own motion or on the
                                application of the Collector, take such order into
                                consideration.
                                (2) If such Court, after such consideration, is of
                                opinion that such instrument should not have been
                                admitted in evidence without the payment of duty
                                and penalty under section 35, or without the
                                payment of a higher duty and penalty than those
                                paid, it may record a declaration to that effect, and
                                determine the amount of duty with which such
                                instrument is chargeable, and may require any
                                person in whose possession or power such
                                instrument then is, to produce the same, and may
                                impound the same when produced.
                                (3) When any declaration has been recorded under
                                sub-section (2), the Court recording the same shall
                                send a copy thereof to the Collector, and, where
                                the instrument to which it relates has been
                                impounded or is otherwise in the possession of
                                such Court, shall also send him such instrument.
                                (4) The Collector may thereupon, notwithstanding
                                anything contained in the order admitting such
                                instrument in evidence, or in any certificate
                                granted under section 42, or in section 43,
                                prosecute any person for any offence against the
                                Stamp-law which the Collector considers him to
                                have committed in respect of such instrument:
                                Provided that--
                                (a) no such prosecution shall be instituted where
                                the amount (including duty and penalty) which,
                                according to the determination of such Court, was
                                payable in respect of the instrument under section
                                35, is paid to the Collector, unless he thinks that
                                the offence was committed with an intention of
                                evading payment of the proper duty;
                                (b) except for the purposes of such prosecution, no
                                declaration made under this section shall affect the
                                validity of any order admitting any instrument in
                                evidence, or of any certificate granted under
                                section 42."



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          30.      In Javer Chand and Others v. Pukhraj Surana, (1962) 2 SCR
          333, the Supreme Court, relying upon Section 36 of the Indian Stamp
          Act, held that when a document has once been admitted in evidence,
          such admission cannot be called into question at any stage of the suit
          or the proceedings on the ground that the instrument had not been duly
          stamped. The only exception recognized by the Section 36 is the class
          of cases contemplated by Section 61. Section 36 does not admit of any
          other exceptions. Once the Court, rightly or wrongly, decides to admit
          the document in evidence, so far as the parties are concerned, the
          matter is closed; it is not open either to the Trial Court itself or a Court
          of Appeal or Revision Court to go behind the order admitting such an
          instrument in evidence; such an order is not one of those judicial
          orders which are liable to be reviewed or revised by the same Court or
          even by a Court of superior jurisdiction.
          31.      The above view has been followed by the Supreme Court in its
          judgment in Shyamal Kumar Roy v. Sushil Kumar Agarwal, (2006)
          11 SCC 331; and the order dated 14.11.2022 passed by the Supreme
          Court in Sirikonda Madhava Rao v. N. Hemalatha, SLP (C) No.
          14882 and 14883/2022. The above proposition has been specifically
          applied to reject a challenge to an Arbitral Award on account of a
          document not being properly stamped in Rung Lal Kalooram v.
          Kedar Nath Kesriwal, vide the judgment dated 11.07.1921, Volume
          27 the Calcutta Weekly Notes 513, observing as under:-
                                "In any event it seems to me clear that the
                                submission in this case was a document which
                                had to be put in evidence before the
                                arbitrators. It was their duty to see that it was
                                properly stamped. It was not stamped. If an
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                                objection had been taken at the time then the
                                proviso to sec. 35 would have come into force,
                                and upon payment, of the stamp duty and the
                                penalty the instrument would have been
                                admitted in evidence in accordance with the
                                proviso. That was not done. It is necessary
                                therefore to refer to another section. Sec. 36-
                                which provides, "where an instrument has
                                been admitted in evidence, such admission
                                shall not, except as provided in sec. 61, be
                                called in question at any stage of the same suit
                                or proceeding on the ground that the
                                instrument has not been duly stamped." The
                                provisions of sec. 61 are not material to the
                                question which arises in this case. The
                                submission was, in my judgment, admitted in
                                evidence by the arbitrators, and having been
                                admitted in evidence by the arbitrators, it was
                                not open to either of the parties to call in
                                question such admission in the arbitration
                                proceedings on the ground that the submission
                                had not been duly stamped. The award,
                                therefore, which was made upon the
                                submission, was in my judgment a valid
                                award. It was filed in accordance with the
                                provisions of the Arbitration Act. In my
                                judgment it is not now open to the Plaintiffs
                                who are parties to the submission, and who
                                thereby agreed to the matter being referred to
                                the arbitration of the two arbitrators and who
                                raised no objection to the agreement,
                                containing the submission, being admitted in
                                evidence to rely upon the fact that the
                                submission bore no stamp, for the purpose of
                                showing that the award was invalid. It has to
                                be remembered that the provisions in the
                                Stamp Act were passed for the purpose of
                                protecting the revenue and, in my judgment,
                                the words, which have been relied upon by the
                                learned Advocate-General of sec. 35, under
                                the circumstances of this case and having
                                regard to the proviso of sec. 35 and the terms
                                of sec. 36 of the Stamp Act, have not the effect
                                of rendering the award invalid."
                                                           (Emphasis supplied)
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          32.      Recently, a Coordinate Bench of this Court also rejected a
          similar challenge to an Arbitral Award in SNG Developers Limited v.
          Vardhman Buildtech Private Limited, 2021:DHC:4100, observing as
          under:-
                                "20. Section 36 of the Indian Stamp Act,
                                1899, clearly prohibits calling into question
                                the admission of any document in any suit or
                                proceeding once the document has been
                                admitted in evidence, on the ground that it has
                                not been duly stamped. In arbitral
                                proceedings, it is well-settled that strict rules
                                of the Code of Civil Procedure, 1908, would
                                not apply and that the learned Arbitral
                                Tribunal is entitled to chalk out its own
                                procedure. In doing so, the governing
                                consideration has to be an expeditious
                                resolution of the disputes between the parties,
                                without subjecting the arbitration to the
                                lengthy and cumbersome rigours of procedure
                                as otherwise contained in the CPC, 1908.
                                Once the parties agree to the procedure as
                                formulated by the learned Arbitral Tribunal,
                                the parties are bound by such procedure. The
                                Court sitting in judicial review over the
                                decision of the learned Arbitral Tribunal,
                                cannot, therefore, ordinarily interfere with the
                                order on the ground that it does not follow,
                                strictly the procedure envisaged by the CPC.
                                                     xxxxxx

                                26. Even otherwise, as I have already noted
                                hereinabove, the rigours of procedure which
                                attach to civil proceedings under the CPC and
                                the Evidence Act, would not apply, proprio
                                vigore, to arbitral proceedings. The
                                proceeding before the learned Arbitral
                                Tribunal was governed by para 7.8 of the
                                order dated 9th May, 2019, which was
                                accepted by both parties. That being so, if the
                                learned Arbitral Tribunal, took the view that
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                                the petitioner, having admitted the copy of the
                                Agreement to Sell dated 4th April, 2011, as
                                filed by the respondent, at the stage of
                                admission and denial of documents, without
                                reservation, could not be allowed to raise the
                                ground of insufficient stamping at a later
                                stage, that view does not call for interference
                                by this Court in exercise of its jurisdiction
                                under Section 34 of the 1996 Act."

          33.      The submission of the learned senior counsels for the petitioner
          that the learned Sole Arbitrator has wrongly recorded that no
          submission on the question of the Agreement not being properly
          stamped was raised in the course of the final arguments, also cannot
          be accepted. Though the written submissions filed by the petitioner
          raised the issue of the document not being properly stamped, it also
          stated as under:-
                                "2. Before adverting to the objections to the
                                claim, at the very outset, it is pertinent to state
                                that the present arbitration proceedings are
                                non-est in so far this Hon'ble Tribunal does
                                not have the jurisdiction to adjudicate the
                                disputes between the parties since the Barter
                                Agreement      containing       the    arbitration
                                agreement is not stamped as per the provisions
                                of the Maharashtra Stamp Act, 1958
                                ("Maharashtra Stamp Act"), and thus, cannot
                                be acted upon unless the proper stamp duty
                                and penalty, if any, is paid on it as per the
                                Maharashtra Stamp Act. Therefore, the same
                                needs to be impounded and adjudicated under
                                the Maharashtra Stamp Act before the claims
                                of the Claimant, if any, are adjudicated by this
                                Hon'ble Tribunal. This objection was taken by
                                the Respondent in their application under
                                Section 16 of the Arbitration and Conciliation
                                Act, 1996. However, vide order dated
                                13.02.2020, the Respondent's application
                                under Section 16 was not allowed by this

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                                Hon'ble Tribunal. The Respondent reserves the
                                right to challenge the order as per law."
                                                           (Emphasis supplied)

          34.      That apart, the learned Sole Arbitrator has held that 'no new'
          submission was made by the learned counsel for the petitioner herein
          at the stage of final arguments and all submissions that were made had
          already been dealt with by the learned Sole Arbitrator while passing
          the order dated 13.02.2020.
          35.      I find merit in the submission of the learned senior counsel for
          the respondent that the judgment in Religare Finvest Limited (Supra)
          was not referred to in the written submissions of the petitioner herein,
          even though it forms a part of a compilation of judgments filed by the
          petitioner. The petitioner having already stated that this plea would be
          later challenged by it in accordance with law, cannot now, in view of
          discussion hereinabove, be allowed to challenge the Award on the
          above ground. The Arbitrator had given an opportunity to the
          petitioner to re-agitate the issue of the Agreement not being properly
          stamped, however, the petitioner chose not to avail of such
          opportunity. Now, by operation of law, the petitioner is debarred from
          challenging the Award based on such Agreement.
          36.      Before concluding this issue, it must be emphasised that though
          in terms of the judgment of the Supreme Court in N.N. Global
          (supra), the Agreement, not being properly stamped, could not have
          been admitted in evidence, however, once having been admitted in
          evidence by the Arbitrator, the Award passed by relying thereon
          cannot be faulted on this ground. This Court does not act as a court of
          appeal against the Award and therefore, may not even have the powers
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          vested in Section 61 of the Indian Stamp Act. Even assuming that
          Section 61 of the Indian Stamp Act applies, in view of the Proviso (b)
          to Section 61 of the Indian Stamp Act, the Court would only impound
          the document (in the present case by calling upon the petitioner to
          produce the original of the same) and refer it to the Collector of
          Stamps for adjudication on the proper stamp duty and penalty (in the
          present case to be paid by the petitioner), however, the same shall not,
          in any manner, effect the enforcement or the validity of the Arbitral
          Award.
          37.      The Impugned Arbitral Award, therefore, cannot be faulted on
          this ground.


          Interpretation placed to the terms of the Agreement:

          38.      As noted hereinabove, the learned senior counsels for the
          petitioner submits that the learned Sole Arbitrator has erred in
          interpreting the terms of the Agreement to conclude that even where
          the respondent did not consume the inventory and it remained unsold,
          the petitioner herein was under an obligation to pay back for such
          unconsumed/unsold inventory to the respondent and the respondent
          would          become   entitled   to   receive   payment   for   the   said
          unconsumed/unsold inventory.
          39.      They have submitted that the Agreement in question being a
          Barter Agreement, at best, the petitioner would have been liable to pay
          only for the inventory that it used in excess of the inventory that was
          used by the respondent. As the respondent did not consume any

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          inventory of the petitioner, the petitioner would at best be liable pay
          only a sum of Rs.2.01 crores to the respondent.
          40.      I am unable to agree to the above submission of the learned
          senior counsels for the petitioner.
          41.      At the outset, I would again remind myself of the limited
          jurisdiction that this Court is vested with under Section 34 of the Act,
          especially on the interpretation placed by the Arbitrator on the terms
          of the Agreement.
          42.      In Ssangyong Engineering and Construction Company
          Limited (Supra), the Supreme Court has reiterated that the
          construction of the terms of the Contract is primarily for an Arbitrator
          to decide and unless the Arbitrator construes a Contract in a manner
          that no fair-minded or reasonable person would, that is, where the
          Arbitrator's view is not even a plausible view to take or where the
          Arbitrator wanders outside the Contract and deals with the matter not
          allotted to him, only then a ground of challenge to the Award under
          Section 34 would be available to the party.
          43.      This view was reiterated by the Supreme Court in Delhi Airport
          Metro Express Private Limited (supra) by cautioning the courts as
          under:-
                                "28. This Court has in several other
                                judgments interpreted Section 34 of the 1996
                                Act to stress on the restraint to be shown by
                                Courts while examining the validity of the
                                arbitral awards. The limited grounds available
                                to Courts for annulment of arbitral awards are
                                well known to legally trained minds. However,
                                the difficulty arises in applying the well-
                                established principles for interference to the
                                facts of each case that come up before the
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                                Courts. There is a disturbing tendency of
                                Courts setting aside arbitral awards, after
                                dissecting and reassessing factual aspects of
                                the cases to come to a conclusion that the
                                award needs intervention and thereafter,
                                dubbing the award to be vitiated by either
                                perversity or patent illegality, apart from the
                                other grounds available for annulment of the
                                award. This approach would lead to corrosion
                                of the object of the 1996 Act and the
                                endeavours made to preserve this object,
                                which is minimal judicial interference with
                                arbitral awards. That apart, several judicial
                                pronouncements of this Court would become a
                                dead letter if arbitral awards are set aside by
                                categorising them as perverse or patently
                                illegal without appreciating the contours of the
                                said expressions.

                                29. Patent illegality should be illegality
                                which goes to the root of the matter. In other
                                words, every error of law committed by the
                                Arbitral Tribunal would not fall within the
                                expression "patent illegality". Likewise,
                                erroneous application of law cannot be
                                categorised as patent illegality. In addition,
                                contravention of law not linked to public
                                policy or public interest is beyond the scope of
                                the expression "patent illegality". What is
                                prohibited is for Courts to reappreciate
                                evidence to conclude that the award suffers
                                from patent illegality appearing on the face of
                                the award, as Courts do not sit in appeal
                                against the arbitral award. The permissible
                                grounds for interference with a domestic
                                award under Section 34(2-A) on the ground of
                                patent illegality is when the arbitrator takes a
                                view which is not even a possible one, or
                                interprets a clause in the contract in such a
                                manner which no fair-minded or reasonable
                                person would, or if the arbitrator commits an
                                error of jurisdiction by wandering outside the
                                contract and dealing with matters not allotted
                                to them. An arbitral award stating no reasons
                                for its findings would make itself susceptible to
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                                challenge on this account. The conclusions of
                                the arbitrator which are based on no evidence
                                or have been arrived at by ignoring vital
                                evidence are perverse and can be set aside on
                                the ground of patent illegality. Also,
                                consideration of documents which are not
                                supplied to the other party is a facet of
                                perversity falling within the expression
                                "patent illegality"."


          44.      Articles 2.3, 2.4, 6.1, 7.5 and 8.2 of the Agreement, on which
          reliance has been placed by the learned senior counsels for the
          petitioner, are reproduced hereinbelow:-
                                "2.3 The Parties agree that they shall consume
                                and fulfill their respective commitments under
                                the Agreement, within the Term of the
                                Agreement and in the manner set out in
                                Articles 5 and 7 below.

                                2.4 That ARG also accepts and agrees that
                                HT shall have the right to use (including, to
                                sell without restriction) the said inventory of
                                ARG upto 1 (one) year from the
                                Commencement Date. Post completion of 6
                                month from the Commencement Date, it shall
                                be obligatory on ARG to assist HT in selling
                                unconsumed/unsold inventory within the
                                remaining term of the Agreement. The parties
                                also agree that if HT and ARG are not, either
                                jointly or severally, able to sell any part of the
                                unconsumed/unsold inventory of ARG within
                                the term of the Agreement, then ARG shall be
                                under an obligation to buy-back such
                                unconsumed/unsold inventory from HT within
                                a period of 180 (one hundred eighty) Days
                                following expiry of the Term or within 30
                                (thirty) days following the date of termination
                                of the Agreement, whichever is earlier. In such
                                an event, HT shall receive payment for the
                                Total value of consideration stated in Article
                                6.1 below as reduced by the acknowledged
                                value of inventory of AGR used or sold by HT
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                                and/or ARG under this Agreement. Both the
                                Parties agree that this understanding is fully
                                binding on the Second Party and shall never
                                be disputed at any point of time,
                                notwithstanding anything to the contrary
                                stated in Article 2.3 or any other tenet of the
                                Agreement entered into between the Parties.
                                                     xxxxx

                                6.1 The Total value of this Agreement in terms
                                of spots/ advertising space consumed by both
                                the Parties on or before the end of Term shall
                                be Rs. 10,00,00,000 (Rupees Ten Crores only).
                                It is however clarified that this amount in no
                                way indicates minimum guarantee or
                                commitment of any nature and is only
                                indicative in nature.

                                                     xxxxx

                                7.5 Both Parties will reconcile their barter
                                statement on a monthly/ basis.

                                                     xxxxx

                                8.2 In the event there is a shortfall in such
                                consumption by either Party, such Party shall
                                ensure that, and shall be obliged to so
                                consume and fulfill its proportionate part of
                                the Agreement, so outstanding on the date of
                                the termination notice, on or before
                                completion of the stipulated notice period of
                                30 days. The obligation of ARG under clause
                                2.4 shall apply mutatis mutandis to this clause.
                                In such an event, upon completion of this
                                notice period and proportionate consumption
                                of the contract value, the accounts shall be
                                squared off and both Parties shall be absolved
                                from their respective responsibilities and
                                neither Party shall have any rights, title,
                                claims or interest against the other, of any
                                nature whatsoever, at any point of time."



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          45.      A reading of the above Articles would show that in case there
          was unconsumed/unsold inventory of the respondent on completion of
          six months from the Commencement Date, the petitioner was to assist
          the respondent in selling the same within the remaining terms of the
          Agreement. It was specifically agreed that in case the petitioner and
          the respondent are not, either jointly or severally, able to sell a part of
          the unconsumed/unsold inventory of the respondent within the term of
          the Agreement, then the petitioner shall be under an obligation to buy
          back such unconsumed/unsold inventory from the respondent within a
          period of 180 days following the expiry of the term of the Agreement.
          It was further agreed that in such an event, the respondent was to
          receive a payment of the total value of consideration stated in Article
          6.1 of the Agreement as reduced by the acknowledged value of
          inventory of the petitioner used or sold by the respondent and/or the
          petitioner under the Agreement.
          46.      In the present case, the respondent had not used any inventory
          of the petitioner and the same also remained unsold. The respondent
          was, therefore, entitled to receive the full value of the inventory in
          terms of Article 2.4 of the Agreement.
          47.      The learned Sole Arbitrator has also found the same by
          observing in the Impugned Award, as under:-
                                "60. Whereas no consequence is stipulated in
                                     the event Respondent did not consume
                                     its part of the inventory, reverse is not
                                     true inasmuch as the Claimant has been
                                     given certain rights under Article 2.4. In
                                     case the Claimant did not consume the
                                     inventory and it remained unsold, its
                                     share of inventory was INR 5.00 crore
Signature Not Verified               which remained unconsumed/unsold. In
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                                       that event, the Respondent was under
                                       obligation     to    'bay    back    such
                                       unconsumed/unsold inventory' from the
                                       Claimant and the Claimant became
                                       entitled to receive payment for the said
                                       unconsumed/unsold inventory. The
                                       Respondent had made a conscious
                                       choice for such an arrangement. It knew
                                       that part of its inventory vested with the
                                       Claimant remains unconsumed/unsold,
                                       the Respondent will have to pay for that.
                                       Therefore, the Respondent would be
                                       liable to pay a sum of INR 5.00 crore to
                                       the Claimant.

                                61.    It is a fact that though the Respondent
                                       could consume inventory in the sum of
                                       INR 5.00 crore of the Claimant and as
                                       against that, it has consumed Claimant's
                                       inventory of INR 2.01 crore. However,
                                       as pointed out above, in the event the
                                       Respondent is not able to use the entire
                                       inventory of the Claimant, no
                                       implication       thereof     is   stated.
                                       Notwithstanding that the Respondent
                                       chose not to utilise the inventory of the
                                       Claimant to the fullest extent i.e., INR
                                       5.00 crore, even after it knew fully well
                                       that the unconsumed inventory will not
                                       yield any results. It simply lapsed. Thus,
                                       the Respondent cannot say that it should
                                       be made to pay only INR 2.01 crore
                                       which is the inventory consumed by the
                                       Respondent.
                                                       xxxxx

                                63.    It needs to be emphasised that the
                                       Agreement in question is of commercial
                                       nature between two business entities.
                                       Therefore, it can be safely inferred that
                                       the parties knew the implications
                                       flowing     from       the    Agreement,
                                       particularly Article 2.4 thereof.......
                                                      xxxxx

Signature Not Verified
Digitally Signed By:SUNIL
Signing Date:05.07.2023
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                                64.    The Tribunal is conscious of the fact
                                       that under the given circumstances,
                                       when the Respondent has utilised
                                       inventory only for an amount of INR
                                       2.01 crore, it is called upon to pay a
                                       sum of INR 5.00 crore. That is what the
                                       Agreement provides for. The Tribunal is
                                       supposed to decide the matter having
                                       regard to the provisions of the Contract
                                       and cannot apply the principles of
                                       equity, as per the clear mandate of
                                       Section 28(2) of the Arbitration and
                                       Conciliation Act 1996."

          48.      I find no fault/infirmity in the interpretation placed by the
          learned Sole Arbitrator to the Agreement. Consequently, I find no
          merit in the challenge to the Award on this account.


          Application of Section 74 of the Contract Act:


          49.      As noted hereinabove, the learned senior counsels for the
          petitioner have also contended that in the absence of any proof of
          damage being suffered by the respondent, the learned Sole Arbitrator
          has erred in law in passing the Impugned Award in favour of the
          respondent. I find no merit in the said submission.
          50.      In the present case, the claim of the respondent is not based on
          any alleged breach of the Agreement by the petitioner. What the
          respondent herein claims is the consideration payable under the
          Agreement itself. The question of proof of damage, therefore, is not at
          all relevant to the said claim of the respondent.             As the learned
          Arbitrator has rightly observed, this is a Commercial Agreement and
          the parties have decided on the consideration payable under the same.
Signature Not Verified
Digitally Signed By:SUNIL
Signing Date:05.07.2023
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          Inadequacy of consideration is not a ground that vitiates the
          Agreement. It is also not open to the Arbitrator or for this Court to
          rewrite the Agreement to what may appear to it to be more just and
          fair.
          51.      I therefore, find no merit in this challenge of the petitioner as
          well.
          CONCLUSION:
          52.      In view of the above, I find no merit in the present petition. The
          petition and the pending application are dismissed. There shall be no
          order as to costs.




                                                            NAVIN CHAWLA, J.

JULY 04, 2023/rv/RP/AN Signature Not Verified Digitally Signed By:SUNIL Signing Date:05.07.2023 19:37:29 O.M.P. (COMM) 161/2023 Page 32 of 32