The petitioner is the same in both these petitions and the impugned orders also arise out of the same proceedings. In W.P.No.16694/2014 the order dated 01.02.2014 whereby the stamp duty and penalty relating to the award is directed to be paid, is assailed. Since the petitioner was unable to pay the stamp duty and penalty as directed, they filed an application under Section 37(2) of the Karnataka Stamp Act, 1957 (‘Karnataka Act, 1957’ for short) seeking that the same be referred to the Deputy Commissioner (Stamps) and District Registrar for determination and collection of Stamp duty which is declined by the order dated 10.03.2014, which is assailed in W.P.No.16693/2014. As the issues are interrelated, the petitions are taken up together and disposed of by this common order.

2. In respect of certain dispute between the parties herein, the same had been referred to the sole arbitrator who has passed the award dated 31.05.2007. The award being under the Arbitration Act, 1940 in order to seek that the same be made rule of the Court, the proceedings in A.C.No.2/2007 is initiated by the petitioner. The respondent raised the objection that the award has not been duly stamped and it i