(1.) THIS appeal is directed against the judgment dated 30.07.2013 delivered by a learned Single Judge of this Court in OMP No.240/2013, which was a petition under Section 34 of the Arbitration and Conciliation Act, 1996 filed by the appellant herein. The appellant has challenged the majority award dated 17.09.2012. The learned Single Judge, by virtue of the impugned judgment had dismissed the appellants petition and the challenge to the said award.
(2.) THE appellant had challenged the award in respect of three claims - Claim Nos.1, 2 and 4. All the other claims preferred by the respondent had been rejected by the Arbitral Tribunal.
(3.) CLAIM No.1 pertain to the reimbursement of turnover tax (sales tax). The respondent had launched a claim for a sum of Rs.15,25,725/ -. However, the Arbitral Tribunal awarded a sum of Rs.13,35,353/ -. The contention with regard to this claim, on behalf of the appellant, was that the same could not have been awarded by the Arbitral Tribunal, inasmuch as, on the date on which the letter of acceptance was issued i.e. on 26.02.1999, a turnover tax had already been notified by the Government of Jammu & Kashmir on 23.07.1997 and, therefore, the same had to be borne by the respondent and not by the appellant. The respondent, however, had placed reliance on Clause 33 of the contract between the parties, which reads as under: -