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23. Pathak made a Counter Claim of Rs.1,68,68,140/-. This is prayer (d) at page 422 of his Counter Claim. Exhibit "B" is at page

426. It is an unsigned and unverified statement. Pathak himself gave evidence and has filed an Affidavit in lieu of examination-in-chief from page 547 onwards. He did not depose to the correctness of Exhibit "B" to his Counter Claim. He did not even say that it was correct. He only said that all expenses were accounted for. That is not the same thing as attesting to the correctness of particulars of claim in a Counter Claim for a defined amount with interest. The sole Arbitrator dealt with this in paragraphs 70 and 71: