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Karnataka High Court

Starlog Enterprises Limited vs Board Of Trustees Of New Mangalore Port ... on 25 February, 2025

                          -1-




  IN THE HIGH COURT OF KARNATAKA AT BENGALURU

    DATED THIS THE 25TH DAY OF FEBRUARY, 2025

                       BEFORE
THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM
        CIVIL MISC. PETITION NO. 372 OF 2023

BETWEEN:

STARLOG ENTERPRISES LIMITED
(FORMERLY ABG INFRALOGISTICS LIMITED)
501, SUKH SAGAR BUILDING
N.S. PATKAR MARG
MUMBAI-400 007.
REPRESENTED BY ITS
AUTHORIZED REPRESENTATIVE
MS. EDWINA D'SOUZA
                                           ...PETITIONER

(BY SRI. PRADEEP NAYAK, ADVOCATE A/W
    Ms. SANJANA .M, ADVOCATE A/W
    Ms. AKSHITA GOYAL, ADVOCATE)

AND:

BOARD OF TRUSTEES OF
NEW MANGALORE PORT TRUST
PANAMBUR, MANAGALURU-575 010.
REPRESENTED BY CHIEF ENGINEER (CIVIL)
                                         ...RESPONDENT

(BY SRI. TEJAS .S.R, ADVOCATE A/W
    Ms. FATHIMA NAHA, ADVOCATE FOR
    DUA ASSOCIATES FOR RESPONDENT)

     THIS CIVIL MISC. PETITION IS FILED UNDER SEC.11(5)
OF THE ARBITRATION AND CONCILIATION ACT 1996, PRAYING
TO APPOINT A SOLE ARBITRATOR TO ARBITRATE THE
DISPUTES RAISED BY THE PETITIONER THAT HAVE ARISED
BETWEEN THE PETITIONER AND THE RESPONDENT IN
RESPECT OF THE LEASE DEED DATED 31.03.2009 PURSUANT
TO CLAUSE 12 UNDER THE SAID LEASE DEED VIDE
ANENXURE-A.
                                      -2-




    THIS PETITION HAVING BEEN HEARD AND RESERVED
FOR ORDERS ON 24.02.2025, THIS DAY ORDER WAS
PRONOUNCED THEREIN, AS UNDER:

CORAM: HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM

                               CAV ORDER

        This Civil Miscellaneous Petition is filed under Section

11(5) of the Arbitration and Conciliation Act, 1996 (for

short 'the Act') seeking appointment of sole Arbitrator to

resolve the dispute and difference between the parties in

terms of clause 12 of the registered lease deed dated

31.03.2009.

        2.     In response to the notice sent by this Court,

respondent/Board         has    tendered     appearance     through

learned counsel and statement of objections is filed.


        3.     This petition is filed on the basis of a registered

lease        deed   executed    on 31.03.2009.     The    petitioner

contends        that   the   lease     agreement   was    unlawfully

terminated by the respondent, compelling the petitioner to

invoke the arbitration clause as stipulated under Clause

12 of the lease deed. Subsequently, this Court, in CMP No.

66/2015, allowed the petition and appointed a sole
                                 -3-




Arbitrator to adjudicate the dispute. After considering the

merits of the case, the learned Arbitrator issued an arbitral

award on 08.02.2017 in Arbitration Case No. 61/2016,

which partially ruled in favour of the petitioner. The award

directed the respondent to refund both the security

deposit and the expenses incurred for constructing the

perimeter     wall,    amounting            to   a     total    sum

of Rs.6,28,49,016/-.


     4.     Dissatisfied     with     the   arbitral   award,   the

respondent filed an application under Section 34 of the

Arbitration and Conciliation Act before the District and

Sessions Court, challenging the validity of the award. By

its judgment and decree dated 29.06.2018, the District

and Sessions Court set aside the award. The Court held

that the lease agreement between the parties did not

provide for the refund of the deposit amount or the

reimbursement of the costs incurred for constructing the

perimeter wall, thereby nullifying the relevant portions of

the Arbitrator's decision.
                               -4-




     5.    Aggrieved by the judgment and decree of the

District and Sessions Court, the petitioner filed an appeal

before this Court in MFA No.7245/2018. Upon hearing the

arguments,   this   Court   upheld     the    judgment   passed

under Section 34, concurring with the lower court's view

that the Arbitrator lacked the jurisdiction to order a refund

of   the   statutory     deposit    and      reimbursement    of

construction expenses. This decision was further affirmed

by   the Hon'ble       Supreme      Court in S.L.P.(Civil)   No.

16473/2021, bringing finality to the issue of refund claims.


     6.    In its statement of objections, the respondent

has vigorously opposed the current petition, arguing that

the issue of refund, both in terms of the statutory deposit

and the expenses for constructing the perimeter wall, has

already been comprehensively adjudicated in the earlier

proceedings under Section 34. These findings have been

upheld by this Court and subsequently by the Hon'ble

Supreme Court. The respondent asserts that, given the

conclusive determination of these matters, no arbitral

dispute remains under consideration. Consequently, the

respondent has urged the Court to dismiss the present
                                   -5-




petition filed under Section 11(5) of the Arbitration and

Conciliation   Act,   as   the      issues   raised   have   been

conclusively settled and are no longer open for arbitration.


     7.    Learned counsel appearing for the petitioner

has exhaustively advanced his arguments and has placed

reliance on the following judgments:

     1) Payu Payments Private Limited vs. The New India
Assurance Co. Ltd. - 2024 SCC Online Del 6777;
     2) Vidya Drolia vs. Durga Trading Corporation - (021) 2
SCC 1;
     3) Kunhayammed & Others vs. State of Kerala and
Another - 2000 (6) SCC 359;
     4) Vardhaman Builders vs. Narendra Balasaheb Ghatge
and Others - 2024:BHC-OS:7195;
     5) Shakeel Pasha and Others vs. City Max Hotels (India)
Pvt. Ltd., - 023 (6) KarLJ 202;
     6) SBI General Insurance vs. Krish Spinning - 2024 SCC
Online SC 1754;
     7) In Re: Interplay between Arbitration Agreements
under the Arbitration and Conciliation Act 1996 and the Indian
Stamp Act, 1899 - 2023 INSC 1066;
     8) NTPC Ltd. vs. SPML Infra Ltd. (03) 9 SCC 385;
     9) Asmal Ismail Khan Deshmukh vs. ASAP Fluids Pvt. Ltd.
and Another - 2024 SCC Online SC 3191;
     10) Wadhwa Group Holdings Private Limited vs. Homi
Pheroze Ghandy and Others - Manu/MH/1670/2022;
                              -6-




     11) McDermott International Inc. vs. Burn Standard Co.
Ltd. and Ors. - (2006) 11 SCC 181;
     12) Steel Authority of India Limited vs. Indian Council of
Arbitration and Others - 225 (2015) DLT 348;
     13) Associated Constructions vs. Mormugoa Port Trust -
2010 (3) ARBLR 472 (Bom);
     14) Indian Oil Corporation vs. SPS Engineering - Civil
Appeal No.1282 of 2011.


     8.    Per contra, learned counsel appearing for the

respondent has placed reliance on the following judgment:

     1) M/s. Jaiprakash Associates Limited vs. M/s. NHPC
Limited - ARB.P.No.1061/2023


     9.    This is a second round of litigation where

petitioner has invoked the arbitration clause seeking

appointment of sole Arbitrator.      However, the parties to

this petition were relegated to get their disputes resolved

through sole Arbitrator. This Court on an earlier occasion

at the instance of petitioner in CMP.No.66/2015 proceeded

to appoint a sole Arbitrator.      Petitioner and respondent

lead their respective oral and documentary evidence.

Learned Arbitrator formulated the following issues which

are relevant and therefore are extracted which reads as

under:
                          -7-




       1) Whether the claimant proves that the
termination of contract by the respondent by its
letter dated 2nd April 2014 is illegal?   If so whether
the claimant is entitled to seek the continuation of
the contract?
       2) If the termination of the contract by the
respondent is justified in alternative whether the
claimant is entitled to return of Rs.7 crores invested
by it from the respondent?
       3) Whether the claimant is entitled to the
reliefs sought for in the rejoinder and in the
objections to the counter claim of the respondent?
       4) Whether the reasons given by the claimant
for non-performance of the contract within time line
prescribed by the terms of the contract and the
reasons for delayed execution of the contract are
justified in law?
       5) Whether the claimant proves that the
termination of the lease by the respondent is
contrary to the provisions of Transfer of Property
Act?
       6) Whether the findings recorded by the Addl.
District   Judge,   Mangalore   in   Arbitration   Case
No.10/2014 that the claimant was not at fault and
did not breach the terms of the contract is binding on
the Arbitral Tribunal?
       7) Whether the     respondent is entitled to
damages of Rs.27 crores towards loss of business
and loss of revenue and Rs.20 crores towards
                                 -8-




     interest on the said sum on account of the breach of
     the terms of the contract by the claimant?
           8)    Whether      the     respondent   is   entitled
     compensation of Rs.1,21,05,975/- for not vacating
     the lease land after termination of lease which is in
     addition to the damages claimed which is covered by
     issue No.7?


     10.   The learned Arbitrator, while addressing Issue

No.1, found that the petitioner had failed to demonstrate

due diligence in fulfilling its obligations under the contract.

The Arbitrator concluded that there was clear negligence

on the part of the petitioner in failing to perform its

contractual     duties   as    stipulated     under     the      lease

agreement.      Consequently,       the   Arbitrator    upheld     the

respondent's termination of the contract, deeming it

legally justified. Despite upholding the respondent's right

to terminate the agreement, the Arbitrator proceeded to

partially award relief in favour of the petitioner by

directing the refund of the deposit amount along with

reimbursement for the expenses incurred in constructing

the perimeter wall.
                                   -9-




      11.     Aggrieved by the portion of the arbitral award

that ordered the refund of the deposit and reimbursement

for   construction      expenses,       the   respondent     initiated

proceedings       under Section      34 of     the Arbitration    and

Conciliation Act, 1996, challenging the legality of the

award.      The      respondent    contended      that     the   lease

agreement contained no provisions for the refund of the

statutory deposit or reimbursement of the amount spent

on construction. The District and Sessions Court upheld

this argument and set aside the portion of the award

directing      the     refund.     This       judgment,     delivered

in Arbitration       Case   No.61/2016,         was      subsequently

affirmed by this Court in MFA No.7245/2018 through an

order dated 12.05.2021. The petitioner, dissatisfied with

this outcome, approached the Hon'ble Supreme Court by

filing SLP (Civil) No.16473/2021. However, the Hon'ble

Apex Court dismissed the petition, thereby affirming the

findings of both the lower courts. The courts consistently

held that the agreement contained no clause permitting a

refund   of    the     upfront    payment,     whether     the   lease
                                 - 10 -




concluded upon the expiration of the 30-year term or due

to premature termination.


     12.      In light of the above developments, the present

petition raises the question of whether the petitioner is

entitled to seek the appointment of a sole Arbitrator

under Section 11(5) of the Arbitration and Conciliation Act.

The issue assumes significance given that the arbitral

award      in Arbitration     Case         No.61/2016 has         been

conclusively set aside by the District and Sessions Court,

upheld by this Court, and confirmed by the Hon'ble

Supreme Court. This Court, therefore, must examine

whether the petitioner can maintain the present petition

by relying on the arbitration clause within the lease

agreement, notwithstanding the previous judicial findings.


     13.      The learned counsel for the petitioner has cited

a series of precedents to argue that this Court, while

acting   as    a   Referral   Court      under Section    11 of    the

Arbitration    and    Conciliation       Act,   cannot   exceed     its

jurisdiction by examining the merits of the dispute. The

petitioner has placed reliance on the judgment of the
                             - 11 -




Hon'ble Supreme Court in SBI General Insurance Co.

Ltd. v. Krish Spinning Mills Pvt. Ltd. (supra) to assert

that the Referral Court's role is confined to ascertaining

the existence of an arbitration agreement. Emphasizing

the presence of a valid arbitration clause in the lease

agreement, the counsel argues that the parties are

entitled to decide the procedure for appointing Arbitrators.

The petitioner contends that, even though the arbitral

award has been set aside under Section 34, the underlying

cause of action persists, allowing the petitioner to invoke

the arbitration clause once again by issuing a notice

under Section 21 of the Act.


     14.    Conversely,   the    learned   counsel   for   the

respondent has placed reliance on a judgment rendered by

the Delhi   High   Court in M/s.     Jaiprakash   Associates

Limited v. M/s. NHPC Limited (supra). Drawing from

this decision, the counsel argues that even a Referral

Court has limited authority to assess whether the dispute

is arbitrable, particularly in cases where prior arbitral

proceedings have conclusively settled the issues raised. It
                               - 12 -




is submitted that, since the petitioner's claims have

already been adjudicated through properly constituted

arbitral proceedings and subsequent judicial scrutiny, the

petitioner cannot seek to invoke arbitration anew. The

respondent      maintains    that      initiating     fresh   arbitral

proceedings     under    these      circumstances        would     be

untenable, given that the arbitral award has been fully set

aside under Section 34 and confirmed by higher judicial

authorities.


     15.   In    response,   the       petitioner's    counsel    has

countered the arguments of the respondent, asserting that

the Delhi High Court's judgment in M/s. Jaiprakash

Associates Limited (supra) is per incuriam as it allegedly

contradicts the principles established by the Hon'ble

Supreme    Court    in   Krish      Spinning        Mills case.   The

petitioner urges this Court not to rely on the Delhi High

Court's decision and instead focus on the precedents set

by the Hon'ble Apex Court regarding the limited role of the

Referral Court under Section 11.
                                - 13 -




     16.    This    Court    has        carefully     considered     the

submissions made by both counsels and examined the

relevant    judgments.       Additionally,          this   Court     has

scrutinized the findings recorded by the sole Arbitrator,

particularly the affirmation of the respondent's termination

of the contract. The Court has also analyzed the legal

basis for setting aside the arbitral award under Section

34 and the subsequent confirmation of that decision by

this Court and the Hon'ble Supreme Court.


     17.    The central issue that arises for consideration is

whether     the    setting   aside       of   the      arbitral    award

under Section 34,which has been upheld by higher judicial

forums grants the petitioner the right to initiate fresh

arbitral proceedings based on the same arbitration clause

invoked earlier.


Findings:


     18.    The learned Arbitrator, while answering Issue

No.1 in the affirmative, concluded that the termination of

the lease agreement by the respondent through its letter
                             - 14 -




dated 02.04.2014 was legally valid. Consequently, the

Arbitrator held that the petitioner was not entitled to seek

the continuation of the contract. Despite this finding, the

Arbitrator awarded partial relief to the petitioner by

directing the refund of the deposit and reimbursement of

expenses related to the perimeter wall construction. The

respondent challenged this relief by arguing that the lease

agreement did not provide for such refunds, either upon

the natural expiration of the 30-year lease period or in

cases of premature termination. The District and Sessions

Court, acting under Section 34, accepted this argument

and set aside the refund-related portions of the award in

its judgment dated 08.02.2017.


     19.   This Court, in its judgment rendered in MFA No.

7245/2018, upheld the findings of the lower court. The

affirmation of these findings is evident from Paragraph

43 of this Court's decision, which states:


           "43. Indisputedly, there is no clause in the
     agreement for the refund of upfront payment after
     the lapse of 30 years period of the lease deed or
     when the lease agreement is terminated before the
                                  - 15 -




     efflux of time or to claim compensation for the
     alleged expenses incurred towards the construction
     of compound wall. The award passed by the learned
     arbitrator against the terms of the agreement is
     opposed to the principles of law as rightly held by the
     Trial Court.   Besides, the direction issued by the
     learned arbitrator to refund the upfront payment of
     Rs.5,81,08,700/- with the compensation/damages,
     towards   expenses    incurred       towards   the   alleged
     construction of the compound wall at Rs.47,40,316/-
     with interest at 12% per annum from the date of the
     award till its payment is unreasonable and patently
     illegal being contrary to the terms of the contract
     and certainly comes within the ambit of Section
     34(2)(b)(ii) of the Act."



     20.   The petitioner, aggrieved by the order passed

by this Court, approached the Hon'ble Apex Court seeking

redressal. However, the Hon'ble Apex Court declined to

grant any indulgence, effectively upholding the orders

passed by the lower courts. This decision by the Apex

Court solidifies the findings rendered by the courts under

Section 34 proceedings.


     21.   In light of the findings recorded by the Court

under Section 34 proceedings and subsequently affirmed
                             - 16 -




by the Hon'ble Apex Court, the pivotal issue that arises for

determination before this Court is whether the setting

aside of the arbitral award by judgment and award dated

08.02.2017 permits the petitioner to invoke the arbitration

clause as per the agreement dated 31.03.2009. This Court

emphatically holds that the answer to this question is 'No'.


     22.   The primary relief sought by the petitioner,

which involved challenging the termination of the contract,

was decisively negated by the Arbitrator while answering

Issue No.1. This adverse finding against the petitioner was

not contested by initiating proceedings under Section 34 of

the Arbitration and Conciliation Act. Consequently, the

Section 34 proceedings were confined solely to the issue of

refund of the statutory deposit and the amount expended

on the construction of the perimeter wall. These limited

reliefs were also set aside by the Court under Section 34

proceedings and affirmed by the Hon'ble Apex Court,

leaving no scope for further arbitration on these matters.


     23.   Two significant conclusions emerge from the

preceding legal trajectory. Firstly, the termination of the
                              - 17 -




contract has been legally validated and stands final.

Secondly, the petitioner chose not to challenge the

Arbitrator's decision on this issue. Furthermore, the relief

concerning the refund of the statutory deposit and

construction expenditure was set aside by the Court and

confirmed by the Hon'ble Apex Court. Thus, both of these

issues have attained finality.


     24.   The petitioner's argument, asserting that their

right to seek compensation under Section 65 of the Indian

Contract Act remains intact, and therefore the arbitration

clause can be invoked, is fundamentally flawed. The

judgments cited by the petitioner, which pertain to the

limited inquiry permissible under Section 11 of the

Arbitration Act, do not apply to the current scenario. This

case involves post-award developments under Section 34

proceedings, where the award has been conclusively set

aside.


     25.   It is a well-established legal principle that once

an award is set aside, the parties may ordinarily invoke

the arbitration clause anew by resorting to Section 21 of
                               - 18 -




the Arbitration and Conciliation Act. However, this principle

is inapplicable here because the issues raised by the

petitioner were already adjudicated upon by the Arbitrator

and subsequently addressed in Section 34 proceedings,

with the findings being affirmed by the Hon'ble Apex

Court.


     26.   The contention of the petitioner that since the

entire award was set aside, their right to invoke arbitration

under Section 21 still subsists is misconceived. The

findings under Section 34 proceedings have a direct

bearing    on   the   maintainability   of   the   present     civil

miscellaneous petition. The Court, while adjudicating

Section 34 proceedings, unequivocally addressed the

pertinent issues, and these findings remain binding upon

both parties.


           "17. The defendant No.1 has not preferred any
     cross appeal about the findings of the learned
     arbitrator on issue No.1, 3, 4 and 5.         Hence the
     findings of the learned arbitrator regarding the
     termination of the contract are binding upon the
     parties and it has assumed the nature of finality.
     The plaintiff came up with this suit U/s 34 of A & C
                           - 19 -




Act challenging the findings of the learned arbitrator
on issue No.2.     The plaintiff sought for damages to
the tune of Rs.27-00 crore towards loss of business
and loss of revenue and Rs.20-00 crore towards
interest on the said sum on account of breach of
terms   of   the    contract       and   compensation    of
Rs.1,21,05,975/- for having failed to vacate and
handover     the    leased         premises,   even   after
termination of the lease deed, in addition to the
damages claimed by them.             The learned arbitrator
has not awarded any damages of compensation to
the plaintiff/NMPT. The plaintiff has not filed this suit
challenging the findings of the learned arbitrator on
issue No.7 and 8 in A.C.No.61/2016 dated 8.2.2017.
The plaintiff/NMPT claims that even though they
have sought for damages and compensation, the
learned arbitrator has not considered their claim and
even no reasons are assigned for rejecting their
claim and merely observed that the plaintiff is
holding the deposited amount of Rs.5,81,08,700/-
without any liability to pay interest on the said
amount and also held that the defendant No.1 is not
entitled to claim any interest from the date of
termination of contract to till the date of award.
Since the plaintiff/NMPT has not challenged the
findings of the learned arbitrator on issue No.7, 8,
they do not survive for consideration."
                                    - 20 -




     27.   A     careful       examination          of   the    Section       34

proceedings reveals that the subject matter was restricted

to the refund of the upfront payment of Rs.5,81,08,700/-

and Rs.47,40,316/- towards the cost of constructing the

perimeter wall. Thus, the petitioner's assertion that the

setting aside of the entire award revives their right to seek

fresh arbitration is legally untenable. The operative portion

of the Section 34 judgment clearly reflects the Court's

intent. The operative portion reads as under:


           "The Arbitration suit filed by the plaintiff/NMPT
     against     the    defendants          under      Sec.34     of    the
     Arbitration and Conciliation Act, 1996 is hereby
     decreed.
           The         award     passed           by     the      learned
     Arbitrator/defendant         No.2       is     Arbitration        Case
     No.61/2016 dated 8.2.2017 is hereby set aside with
     liberty to the parties to approach proper forum for
     necessary relief.
           Draw decree accordingly."



     28.   The     unambiguous              language      in    the     second

paragraph of the operative portion underscores that while

liberty was granted to approach the appropriate forum,

such a forum does not encompass arbitration under the
                                     - 21 -




provisions      of     the   Arbitration        and   Conciliation   Act.

Consequently, the petitioner's claim under Section 65 of

the Indian Contract Act falls outside the ambit of the

arbitration clause and cannot be adjudicated by an

arbitrator.


Conclusion:

     29.      The Arbitrator's decision, which upheld the

validity of the termination of the contract, stands as final

and binding since the petitioner chose not to challenge this

specific finding under Section 34 of the Arbitration and

Conciliation Act.


     30.      Furthermore,       the         relief   granted   by   the

Arbitrator regarding the refund of the statutory deposit

and the reimbursement for construction costs incurred by

the petitioner was specifically set aside by the Court under

Section    34        proceedings.      This      decision,   which   was

subsequently upheld by the Hon'ble Apex Court, firmly

establishes that the petitioner has no legal entitlement to

seek a refund of either the upfront payment or the

expenses related to the construction of the perimeter wall
                              - 22 -




through arbitration. The issue of refund has thus been

conclusively settled in favour of the respondent.


     31.   Given that both critical issues, the legality of

the contract's termination and the refund of amounts

claimed have attained finality through due legal process,

the petitioner cannot invoke the arbitration clause again

on the same grounds. The petitioner's attempt to initiate

fresh arbitration proceedings under Section 21 of the

Arbitration and Conciliation Act is therefore fundamentally

misconceived and legally impermissible.


     32.   The only potential recourse available to the

petitioner, if any, would be through a competent civil

court, as the liberty granted in the Section 34 judgment

pertains solely to seeking relief in an appropriate legal

forum   outside   of   arbitration.   The   arbitration   clause

embedded in the agreement dated 31.03.2009 cannot be

invoked for matters that have already been adjudicated

upon and concluded by both the Arbitral Tribunal and the

judiciary, including the Hon'ble Apex Court.
                                 - 23 -




     33.    The     judgments       cited         by   the   petitioner,

including Payu Payments Private Limited vs. The New

India Assurance Co. Ltd., Vidya Drolia vs. Durga

Trading Corporation, and Kunhayammed & Others vs.

State of Kerala and Another, primarily address issues

related to the interpretation of arbitration agreements, the

scope of judicial interference under Section 34, and the

finality of judicial decisions. However, these precedents

are not applicable to the present case, as the core issues

of contract termination and refund have already attained

finality through decisions affirmed by the Hon'ble Apex

Court.     Unlike   the   cases          cited,    where     arbitration

proceedings or statutory interpretations were central to

the dispute, the present matter concerns the enforceability

of an arbitration clause after the underlying disputes,

termination and refund have been conclusively resolved by

judicial proceedings. The petitioner's reliance on these

judgments is thus misplaced, as they do not address

circumstances where an arbitral award has been set aside

and affirmed through subsequent court rulings, leaving no
                                 - 24 -




scope   for    re-invoking     arbitration     under   the    same

agreement.


     34.   In conclusion, the            petitioner's claim   under

Section 65 of the Indian Contract Act or any related legal

principle cannot be entertained within the domain of

arbitration. All relevant issues have been conclusively

resolved      through    the    arbitration     proceedings    and

subsequent judicial reviews, leaving no scope for further

arbitration under the existing agreement.


     35.   For the foregoing reasons, this Court proceeds

to pass the following:

                               ORDER

The civil miscellaneous petition is devoid of merits and accordingly, stands dismissed.

SD/-

(SACHIN SHANKAR MAGADUM) JUDGE CA