ORDER

1. Aggrieved by the order dated 27.05.2024 passed by LXXXII Additional City Civil and Sessions Judge, Bengaluru on I.A.No.5 filed under Section 151 of CPC by judgment debtor no.1 in Commercial Execution No.716/2023, judgment debtor no.1 therein has preferred this writ petition.

2. There was a commercial dispute between the petitioner and the respondents herein which resulted in the matter being referred to arbitration. The learned Arbitrator has passed an award to a tune of Rs.1,78,98,38,525/- payable by the petitioner to respondent no.1. The amount awarded is under the following heads:

"AWARD

105. In the result, this Tribunal awards damages payable by the respondent - State Government to the Claimant, under the following heads of claim:

a. Costs incurred for Tender document preparation……………………………………….Rs.4,13,35,588/-

b. Earnest Money Deposit and delay in return of the same…..……………………. Rs.1,32,31,438/-

c. Travel, Food and Beverage cost of employees Deployed on the field………………………….. Rs.1,75,50,000/-

d. Salaries of Staff employed to oversee the Project………………………………………..……Rs. 75,60,000/-

e. Project Monitoring Software………………….Rs.5,97,87,030/-

f. Bank Guarantees…………………………………..Rs.85,65,16,439/-

g. Purchase of Microsoft Operating System Licenses…………………………………………………Rs.10,47,30,952/-

h. Invoices towards supply of Computer Hardware and other components and pending payments payable, with interest……….……………….…Rs.25,43,40,142/-

i. Payment of Costs towards excess supply of Furniture…………………………………………….Rs.3,04,86,936/-

j. Post invocation of Bank guarantees the respondent's failure to return the excess monies……...… Rs.83,00,000/-

k. Exemplary and Special Damages………...Rs.21,60,00,000/-

l. Legitimate expectation of the claimant in terms of profit and future business………Rs.18,00,00,000/-

Total: Rs.178,98,38,525/-

________

(Rupees One hundred and Seventy-eight Crore Ninety Eight Lakhs Thirty Eight Thousand Five Hundred Twenty Five only)."

3. Further, the Arbitrator also held that the award amount shall be paid with interest @ 18% per annum and the petitioner herein is also liable to pay the stamp duty and registration fee applicable in respect of the award.

Relevant portion of the award is extracted hereunder:

"106. The claimant shall hence be paid a total sum of Rs.178,98,38,525/- (Rupees One hundred and Seventy- eight Crore Ninety Eight Lakhs Thirty Eight Thousand Five Hundred Twenty Five only) with interest, at the rate of 18% per annum on the said total amount, by the State Government-respondent, from the date of Award till the date of payment. The respondent-government shall also pay and bear the costs incurred by the claimant in respect of this arbitration proceedings and the stamp duty and registration fee, applicable in respect of this Award."

4. Respondent no.1 herein has sought for execution of the said award and has preferred Commercial Execution No.716/2023 on the file of LXXXII Additional City Civil and Sessions Judge, Bengaluru. Initially, the office of the trial court raised an objection for payment of stamp duty of Rs.46,12,096/- on the award amount. However, the trial court by its order dated 27.01.2024 held that the award does not attract stamp duty and the office objection was waived. After service of notice, the petitioner herein entered appearance as judgment debtor no.1 and it has filed an application under Section 151 of CPC with the following prayer:

"That for reasons sworn to in the accompanying affidavit, the Judgment Debtor No.1 herein most humbly prays that this Hon'ble Court may be pleased to recall the Order dated 27.01.2024, waiving off the office objection raised on the non-payment of stamp duty on the Award dated

18.05.2022, in the interest of justice and equity."

5. The said application has been rejected by the Executing Court by way of the impugned order and aggrieved by the same, judgment debtor no.1 therein has preferred this writ petition.

6. The question that arises for consideration in the instant writ petition is whether responden