( 1 ) THROUGH this suit, the award dated 16/10/1996 is sought to be made rule of the Court. Respondent has challenged its validity by way of filing objections. Relevant facts lie in narrow compass,

( 2 ) THE respondent entered into an agreement with the petitioner for construction of storage accommodation at Chandipur, a District of Orissa. The contract was made on 20/09/1985 for Rs. 37,78,909. 91. As per terms of the contract the work was to be completed within ten months but the petitioner sought extension from time to time and completed the work on 31/08/1989. however the petitioner did not prepare the final-bill within the prescribed period of three months and as such the respondent prepared the same which was signed by the petitioner on 5/03/1990 i. e. after a lapse of six months from the time of completion of the work. After assigning the final bill the petitioner sent a letter dated 1/06/1990 to the respondent claiming the amount towards sales tax paid to the Government of Orissa in connection with the construction work executed. However the sales tax deducted by the respondent was repaid to the petitioner. The petitioner then made a request to the respondent for