* IN THE HIGH COURT OF DELHI AT NEW DELHI + OMP (ENF.) (COMM.) 65/2021 JOGINDER SINGH NIJJAR AND ANR .....Decree Holders Through: Ms. Shobhana Takiar, Adv.

versus M/S OMAXE LTD. .....Judgment Debtor Through: Mr. Ramesh Singh, Sr. Advocate with Mr. Mukti Bodh and Ms.

Hage Nanya, Advs.

CORAM:

HON'BLE MR. JUSTICE C. HARI SHANKAR JUDGMENT (ORAL)

% 26.07.2024 EX.APPL.(OS) 948/2024 (Revival of Petition) and EX.APPL.(OS)

952/2024 (Direction) in OMP (ENF.) (COMM.) 65/2021

1. These applications raise the short issue – though no longer res integra – of whether tax can be deducted at source, [$~53], by the judgment (award) debtor, on an amount awarded in an arbitral award.

The lis

2. By the following order dated 11 March 2024, OMP (Enf)

(Comm) 65/2021 was disposed of:

“1. These are petitions seeking execution of the award dated

20.03.2020.

1“TDS”hereinafter

Signature Not Verified Signature Not Verified

Digitally Signed By:AOJIMTP(ENF.)(COMM.)65/2021 Page1of10 Digitally Signed

KUMAR By:CHANDRASHEKHARAN

2. With consent of the parties, it is directed that the amount awarded in the award dated 20.03.2020, along with interest at the rate of 10% per annum with effect from 20.03.2020, shall be paid in 7 Equal Monthl