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ARTICLE · 02 FEBRUARY 2021

Stamp Duty On An Arbitral Award: Mohini Electricals Limited v Delhi Jal Board

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The Delhi High Court has clarified that: (i) stamp duty is only to be paid on an arbitral award at the time of enforcement, and (ii) a photocopy of an award is not an "instrument" under the...

IndiaLitigation, Mediation & Arbitration

Stamp Duty On An Arbitral Award: Mohini Electricals Limited V Delhi Jal Board1

30 January 2021

The Delhi High Court has clarified that: (i) stamp duty is only to be paid on an arbitral award at the time of enforcement, and (ii) a photocopy of an award is not an “instrument” under the Indian Stamp Act 1899, and therefore cannot be impounded.

Facts

The decree holder filed a petition to enforce an arbitral award. In support, a photocopy of the award was filed which showed that the award was insufficiently stamped. The decree holder filed an application seeking exemption from filing the original award, which was allowed as there was no objection from the judgment debtor. The decree holder subsequently filed the original award having paid the correct amount of stamp duty.

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