1. Both the above Appeals from Orders, U/s 37 of Arbitration and Conciliation Act, 1996, have been preferred by the State of Uttaranchal, against the judgment and order dated 17.3.2001, passed by Civil Judge (Senior Division), Dehradun in Misc. Case No. 165/1999 (Original Suit No. 851/1999), whereby the award of the Arbitrator has been made Rule of the Court.

2. As both the appeals emerge out from the same judgment and order, hence are being decided by this common judgment.

3. Brief facts of the case, as emerge out from the record, are that the State Government filed a Misc. Case No. 165/1999 for setting aside the award of the Arbitrator dated 10.7.1999, on the ground that there was an agreement between U.P. Government and Jai Prakash Industry with regard to the construction of a Dam in which there was some dispute pertaining to the sales tax between the Department and the Contractor and for resolving this dispute one Sri S.B.L. Kackkar was appointed as an Arbitrator who after hearing both the parties directed the Department to pay the sales tax Rs. 6,15,146.71. The Department filed objection by way of the Misc. Case and sought the relief that the award dated 10.7.1999 pas